英语词语中文解释详细注释active participant 积极参与者An inpidual who participates in a retirement1 plan sponsored either by his/her employer or, if self-employed, by himself or herself. A person would be considered an active participant if his/her account balance in the retirement plan has received any contributions at all in a given year. active portfolio积极型资产组合在特雷纳-布莱克模型中，由剖析得出阿尔法值为非零的股票混合成的资产组合，这种资产组合最后会与消极的市场指数资产相混合。active ratios活动比率各种财务比率中的一种，用来衡量企业运用其资源的有效程度，包含销售额同各种资产账户中投资的比较，如存货周转率、流动资本周转率、资产周转率、平均收款期、固有资本周转率和总资本周转率等。active securities活跃证券具备持续市场（continuous market)、挂牌向公众供应、买卖频繁、交易差价较低的证券。活跃证券若是股票，则称为活跃股票（active stock).active stock/securities活跃股票指具备持续市场、交易便捷、买卖量大的股票。active tranche活跃部分A CMO tranche that is currently paying principal payments to investors2.Activity活动性比率1.衡量公司每个账户转换成现金或销货的速度。比如存货周转率（inventory3 turnover）、固定资产周转率（fixed asset turnover）等，衡量公司存货及固定资产管理效能的财务比率。
2.The volume of a stock or exchange over a given period of time.activity charge账户手续费海外一些银行对活期存款不计利息，而且需要存款人在账户中保留最低的平均余额，以便银行用其利息补偿处置该账户各项业务的成本，因而银行在处置这类业务，如进行支票结算时，向存户收取手续费。activity price实质买卖价格指在证券交易平台中由证券经纪人交易证券成交的价格。actual实质天数法依据实质经过的天数来计算天数的办法。譬如，闰年应计为366天，而不是365天。actual cash value实质现金价值修复或重置受损毁的保险财产所需的金额，一般按重置本钱减去财产的折旧、损耗、过时折算来计算，但其他原因也总是影响实质现金价值。actual loss实质损失在保险业务中，指确实发生的损失，而不是依据推算或账面反映的损失。actual market现金买卖市场A market in which commodities, such as grain, gold, crude oil, or RAM4 chips, are bought and sold for cash and delivered immediately. also called cash market or spot market.actual price实价指证券商赞同购进或供应的价格。actual price money实价货币 足值货币面值同实质价值相符的货币。金属本位制下的本位货币，其面值与所含的金属价值完全一致。实价货币可以作为价值储藏的方法，自发调节货币流通，使流通中的货币量适应流通的需要。actual rate实质汇率名义汇率的对称，由货币实质代表的价值量所决定的汇率。Actuals实货 现货1.指实质的产品。如黄金、农牧商品、原油等，实货买卖合约到期时，买方实质获得这类产品，金融市场上很多买卖标的产品，到期时仅以现金收受而不以实质产品交割，如股价指数期货即为一例。
2.An actual physical commodity which is delivered at the completion of a contract, as opposed to a futures5 contract on that commodity. A futures contract will specify6 the number of units of the cash commodity that must be delivered, and also the specific features of the cash commodity. also called cash commodity.actuarial assumption现实的假设In the case of retirement plans, an estimate made for the purposes of calculating benefits. Possible variables include life expectancy7, return on investments, interest rates, and compensation. By calculating the possible payout of benefits, the actuary can determine what premium8 to charge and what amount the insurance company should set aside as readily available cash or liquid securities. actuarial equivalent精算等值The condition in which two or more payment streams have the same present value based on the appropriate actuarial assumptions.actuarial evaluation精算估值A life-expectancy calculation by a professional actuary.
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