current price 現時價格

The “real time” price of a security trading on an exchange.

是指當前現貨市場上標的資產的價格。也可稱為即期價格(spot price)或現金價格(cash price)。

current rate 當日匯率

Current assets divided by current liabilities. An indication of a company's ability to meet short-term debt obligations; the higher the ratio， the more liquid the company is.

是指銀行掛牌買賣外匯的公告匯率，包括買入匯率與賣出匯率。

current ratio 流動比率

Current assets divided by current liabilities. An indication of a company's ability to meet short-term debt obligations; the higher the ratio， the more liquid the company is.

等于流動資產除以流動負債，是公司短期償債能力的指標，比率越高，公司的流動性越強。同working capital ratio。

current value account 現價法

Value of an asset at the present time as compared with the asset's historical cost.

是指不以資產的歷史價格，而是根據當前市價來衡量資產價值的會計方法。

current yield 現時收益率

The annual rate of return on an investment， expressed as a percentage. Also called yield.

投資的年收益率。以百分比表示，也叫收益率。是指證券的年利息或股息除以證券當前市場價格的比率。

current/noncurrent method 本期/非本期法

The translation of all of a foreign subsidiary's current assets and liabilities into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange rate; that is， the rate in effect at the time the asset was acquired or the liability incurred.

是指在貨幣換算中，采用流動資產和流動負債以本期匯率換算，而其他資產和負債以歷史匯率(即獲得資產或者形成負債時的匯率)換算的方法。

cushion 緩沖

A characteristic of some callable bonds in which the bonds may not be called for a specified initial period， usually two to three years. Also called call protection.

是一些可收回債券的特征，即這些債券在一個特定的初始時期內不要求被贖回，多為二或三年。也叫贖回保護期。

cushion bond 保收債券

High-coupon bonds that sell at only at a moderate premium because they are callable at a price below that at which a comparable noncallable bond would sell. Cushion bonds offer considerable downside protection in a falling market.

是指在溢價出售可贖回債券時，可支付比目前市場利率還高的息票利率的債券。該債券在利率上升時，其跌幅較一般債券少；在利率下跌時，其漲幅較一般債券少，因此在利率頻繁波動時期，這類債券通常能保持價格相對穩(wěn)定，也適合那些追求高債息收入的投資人。

CUSIP number 美國證券庫斯普號碼

A nine-character number that uniquely identifies a particular security. CUSIP is an acronym for the Committee on Uniform Securities and Identification Procedures， the standards body which created and maintains the classification system. Foreign securities have a similar number， called the CINS number.

辨認所有美國股票及注冊債券的編號，CUSIP系統由美國統一證券辨認委員會(Committee On Uniform Securities Identification Procedures (CUSIP))管理。

custodial account 監(jiān)管賬戶

An account which is created for the benefit of a minor， usually at a bank， mutual fund， or brokerage， with an adult as the custodian.

為未成年人利益開立的賬戶，通常開立在銀行，共同基金，或經紀公司，由一個成年人擔任臨護人。

custodian 托管機構

An agent， bank， trust company， or other organization which holds and safeguards an individual's， mutual fund's， or investment company's assets for them.

是指一個機構，銀行、信托公司或其他組織，它持有個人或共同基金或投資公司的資產并保持資產安全。

customary arrangement 慣常規(guī)程

A procedure normally followed in a business situation， and which may carry as much moral and legal right and obligation as an agreed-upon procedure.

企業(yè)通常情況下遵守的規(guī)程，與一個約定規(guī)程一樣，它規(guī)定了道義上的和法律上的權利和義務。