金融英语——常用词汇（100）

dated date [房] 文件生效日，生效日，起息日

Indicates the date a document was executed (signed), rather than the date of recording (recording date). The effective date of a new securities issue, determined by its underwriters. Often the same day as the issue date. The start date used for calculating accrued interest on debt instruments which are being sold between interest payment dates. 指文件被执行(签字)的日期，而不是登记的日期(登记日期)。指新发行证券的生效日。开始记息的日子。cutoff point 截止点

Dating[银] 延期

Extending generous credit terms to a customer, such as 90 days rather than the customary 30 days.向顾客提供优惠的信用期限，如将常规的30天延为90天。是指银行或金融机构延长公司的贷款期限。

dawn raid[证] 先手购入

A term (commonly used in Britain) describing a raider's instruction to one or more brokers to purchase as many available shares as possible in a target company as soon as the market opens for the day. 是指在得知有人欲出售某家公司股票时，趁其他证券经纪人没有发觉之前，迅速地大量购进该公司的股票。

DAX [证] 法兰克福指数

A Blue Chip stock market index consisting of the 30 major German companies trading on the Frankfurt Stock Exchange. Prices are taken from the electronic Xetra trading system.在法兰克福证券交易所交易的30 支德国主要公司蓝筹股的指数。

day loan [银] 日贷

A bank loan to a broker for the purchase of securities pending delivery through clearing later the same day. Also called morning loan.证券经纪人为购买当日晚些时候通过清算交割的证券而申请的贷款。也叫早晨贷款。

day loans [分] 日贷

A loan from a bank to a broker prior to the delivery of securities. Upon the delivery of the securities, a day loan becomes a regular broker call loan for which securities serve as collateral.是指银行发放给证券经纪人用作当天营运资金，但在第二天早晨须归还的贷款。

day order[证] 当日委托

An order to buy or sell stock that automatically expires if it can't be executed on the day it is entered. 是指在当前交易日收盘前有效的买卖委托。一种买或卖的订单﹐如果订单没有被执行﹐那么在递单的那个交易日结束时它就期满了。

day trade [证] 当日冲销

Refers to establishing and liquidating the same position or positions within one day's trading. 由于预期价格有剧烈变动﹐在买入股票的当日再卖出股票或者卖空的行为。是指交易者在一天内买入卖出同一种股票。

day trader [证] 当日冲销者

Very active stock trader who holds positions for a very short time and makes several trades each day. 在买卖当日即找合意价位平仓之短线交易者。

days payable outstanding [会] 应付账款天数

A company's average payable period. Calculated as: Notice that the formula may also be written as: accounts payable / (cost of sales/number of days). 公司付款的平均天数，计算方法为：应付账款/（信用成本/天数）

days sales outstanding [会] 应收账款天数

A company's average payable period. Calculated as: Notice that the formula may also be written as: accounts receivable / (credit sales/number of days). 公司收款的平均天数，计算方法为：应收账款/（信用销售额/天数）

DDB [分] 双倍余额递减法

Double Declining Balance. A use of the declining balance method, but with double the depreciation allowable by straight line. An accelerated method. 是指在不考虑固定资产残值的情况下，按双倍直线折旧率和固定资产净值来计算折旧的一种会计方法。

DDM [证] 股息贴现模型

Valuation model which seeks to estimate the current value of all future dividend payments. 是指以未来全部股利所折算的现值来估计股票价值的一种数字模型方法。

注：[保]代表保险，[房]代表房地产，[会]代表会计，[分]代表注册财务分析师，[银]代表银行，[证]代表证券