current price 現(xiàn)時(shí)價(jià)格

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

是指當(dāng)前現(xiàn)貨市場(chǎng)上標(biāo)的資產(chǎn)的價(jià)格。也可稱為即期價(jià)格(spot price)或現(xiàn)金價(jià)格(cash price)。

current rate 當(dāng)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?yún)R率與賣出匯率。

current ratio 流動(dòng)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(dòng)資產(chǎn)除以流動(dòng)負(fù)債，是公司短期償債能力的指標(biāo)，比率越高，公司的流動(dòng)性越強(qiáng)。同working capital ratio。

current value account 現(xiàn)價(jià)法

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

是指不以資產(chǎn)的歷史價(jià)格，而是根據(jù)當(dāng)前市價(jià)來(lái)衡量資產(chǎn)價(jià)值的會(huì)計(jì)方法。

current yield 現(xiàn)時(shí)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(dāng)前市場(chǎng)價(jià)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(dòng)資產(chǎn)和流動(dòng)負(fù)債以本期匯率換算，而其他資產(chǎn)和負(fù)債以歷史匯率(即獲得資產(chǎn)或者形成負(fù)債時(shí)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(gè)特定的初始時(shí)期內(nèi)不要求被贖回，多為二或三年。也叫贖回保護(hù)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(jià)出售可贖回債券時(shí)，可支付比目前市場(chǎng)利率還高的息票利率的債券。該債券在利率上升時(shí)，其跌幅較一般債券少；在利率下跌時(shí)，其漲幅較一般債券少，因此在利率頻繁波動(dòng)時(shí)期，這類債券通常能保持價(jià)格相對(duì)穩(wěn)定，也適合那些追求高債息收入的投資人。

CUSIP number 美國(guó)證券庫(kù)斯普號(hào)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(rèn)所有美國(guó)股票及注冊(cè)債券的編號(hào)，CUSIP系統(tǒng)由美國(guó)統(tǒng)一證券辨認(rèn)委員會(huì)(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(kāi)立的賬戶，通常開(kāi)立在銀行，共同基金，或經(jīng)紀(jì)公司，由一個(gè)成年人擔(dān)任臨護(hù)人。

custodian 托管機(jī)構(gòu)

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(gè)機(jī)構(gòu)，銀行、信托公司或其他組織，它持有個(gè)人或共同基金或投資公司的資產(chǎn)并保持資產(chǎn)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(gè)約定規(guī)程一樣，它規(guī)定了道義上的和法律上的權(quán)利和義務(wù)。