金融英語

customer relationship management 客戶關系管理

Those aspects of a business strategy which relate to techniques and methods for attracting and retaining customers. 與公司吸引和留入客戶的方法和策略有關的公司策略部分。

cutoff point 截止點

In capital budgeting， the minimum acceptable rate of return on an investment. 指在資本預算中，投資可接受的最低報酬率。

cyclical 循環式，周期性

Something that happens periodically， i.e. on a regular basis. 周期性發生的事情，即有規律性。

cyclical industry 周期性行業

A term describing an industry that is sensitive to the business cycle and price changes. Many cyclical industries produce durable goods such as raw materials and heavy equipment. 指對業務周期及價格變動敏感的行業。許多周期性行業生產耐用品，例如原材料及重型設備。

cyclical stock 周期性股票

The stock of a company which is sensitive to business cycles and whose performance is strongly tied to the overall economy. 經濟環境強勁時股價上升迅速，在經濟放緩時股價急劇下跌的股票。指當市場上升時，其收入通常超過市場收入的平均水平；當市場衰退時，其損失通常超過市場損失的平均水平的股票。例如，汽車制造公司股票、房地產公司股票。

cyclical unemployment 周期性失業

A change in unemployment levels that can be tied to cyclical economic change. 在經濟周期的蕭條階段所產生的失業，其直接原因是由于經濟下降總需求不足而引起的。

D T [會]德勤會計事務所

Deloitte Touche LLP 美國五大會計公司之一

daily price limit [分] 日漲跌幅限制

The level at which many commodity， futures， and options markets are allowed to rise or fall in a day. Exchanges usually impose a daily price limit on each contract. 是指交易所設置的每個交易日的最大漲幅或跌幅。同daily trading limit。

daily settlement [分] 日報表，每日結算

settlement to the market . Daily calculation of potential profits or losses on open positions based on the difference between the settlement price of the previous trading day and the current trading day. 1.是指反映每日總分類賬的各項資產和負債賬戶余額的報表，不反映各賬戶的借方和貸方的發生額。2.是指每日交易結束后，按照收盤價將贏利或虧損進行結算。

daily trading limit [證]日漲跌幅限制

The highest and lowest prices that a commodity or option is permitted to reach in a given trading session. 是指交易所設置的每個交易日的最大漲幅或跌幅。同daily price limit。

damages [保] 損失，損害，賠損額

Injuries sustained or property damaged by another. The estimated monetary value of the injury a person suffers as a result of an unlawful act or negligent act of another person. Once proven， damages may be awarded by a Court. 由他人行為或疏忽遭致的人體傷害或物業損害的金額估計。一旦確定，法院將判以賠償。

data mining [分] 數據探索

A type of database application that looks for hidden patterns in large groups of data. 是指對同一歷史數據進行反復研究和分析。

date draft [銀] 定期匯票

A draft that matures a specified number of days after its issue date， regardless of the date of acceptance. 發行日后一個特定時期后到期的匯票，與承兌無關。

date of appraisal [房] 估價日期

The precise day， month and year upon which an assessment of the value of a property has been given. 物業價值得到評估的具體日期。

date of instrument [房]文件起草或簽署日

The specific day， month and year a legal document was signed or prepared. 法律文件簽署或準備的具體日期。

date of issue [證] 發行日期

The date on which a bond， insurance policy or stock offering is issued. Also called issue date. 債券、保單或股票的發行日期，也叫發行日。

date of maturity [銀] 償還日期

The date on which a debt becomes due for payment. Also called maturity date or maturity. 債務到期需償還的日期。是指規定債務人必須償還某項債務的日期。也叫到期日或到期。

date of record [證] 記錄日期

Date on which holders of record in a firm''s stock ledger are designated as the recipients of either dividends or stock rights. 是指處于公布和發放股東股利之間的某一時期，用來辦理股本登記、過戶，以便決定獲取股利的權利。

date of registration [房] 登記日期

The specific day， month and year upon which an instrument was registered on title to the property. 合同登記在物業產權上的具體日期。