• 4.bear trap 空头陷阱:当股票下跌时,引起大量抛售,然后价格又上涨。

    Bear Trap

    What Does Bear Trap Mean?
    A false signal that the rising trend of a stock or index has reversed when it has not.股票或股指欲投机拉升估价时,抛出利空信号,而实际上是相反的。(注:以降低拉升所需的资金压力)

    Investopedia explains Bear Trap
    This can occur during a bear market reversal when short sellers believe the markets will sink back to its declining ways. If the market continues to rise, the short sellers get trapped and are forced to cover their positions at higher prices. 这会在熊市中发生,当一些做空者认为股市会持续下跌,股价反而上涨。如果股市继续上涨,那么做空者就被套并以更高的价格反手做多空。

    (以上词条解释来自:http://www.investopedia.com/,翻译者为Pin本人,因未经校对,仅供参考,欢迎指正。)
  • 今天要学的词是sideline,sideline按照字面上理解,就是“旁边的线”?这么说也没错,因为,sideline实际上就是指“靠边儿”。报道说:

    President Bush must sideline his domestic agenda to focus on world events.

    也就是说“布什总统必须集中注意力在世界事务上,把国内问题搁置一边。”

    sideline也可以指"副业",要是我们说:

    John is a teacher but sideline as a pianist in a band.

    John是一个老师,但是呢,在一个乐队里弹钢琴作为副业。

    很多美国人除了一份正式工作外,还有一个甚至两个副业。

    Many Americans have one or even two sideline occupations.

    好了,今天我们学的词,就是sideline.

     

     

     

  • 3. basket purchase 一篮子购买:以一种价格购买一组资产。然而在记帐时,每件物品可以单独记入,并对每件资产指定一个成本。

    很显然,basket purchase属于财会用语,我在 CPA Finder 上,找到一位佚名网友的回复,其中举了一个浅显的例子来讲解何谓“整购”或“一篮子购买”

    Basket Purchase 整购、一篮子购买

    What Does Basket Purchase Mean?

     

    A basket purchase is the acquisition of several transactions in one transaction.  More often than not, a single price is assigned to the entire purchase, and the accountants are left to sort out the details. 

     

     

    “整购”或“一篮子购买”是指将多笔交易作为一笔交易购买。通常,以一种价格购买一组资产,然后由会计处理细账。

    For instance, if ABC Development purchased a building and land for $599,000.  The “normal” course of action would be to ask an appraiser to determine the market value of each.  Typical results would be something like this: 举个例子,如果“ABC发展”购置了一房产和一片地,共计599,000美元。一般情况下,我们需要找一名估价师确定每样资产的市价,典型结果如下:

    Building          $350,000

    房产         

    Land              $300,000

    土地         

    Total              $650,000

    合计         

    ABC didn’t waste their money on the appraisal.  Even though they paid less than the appraised values (which is a good thing) they can still use this to assign reasonable values to both assets.  The appraisal indicated the land is worth 46% ($300,000 / $650,000) of the total value and the building is worth 54% ($350,000 / $650,000).  The accountants can apply these percentages to the purchase prices to make the following cost allocation: ABC没有在估价上浪费资金。即便他们用少于估值的价格购买了如上资产(这是个好交易),他们仍然可以使用它去为这两种资产估价。估价显示土地占总资产的46%($300,000 / $650,000) ,房产占54%。会计师可根据这个比例用于购买价格,并将以下资产重新指定成本。

    Building          ($599,000 X 54%)         $323,460

    房产

    Land              ($599,000 X 46%)         $275,540

    土地

    Total                                                  $599,000

    合计

     

    (以上词条解释来自:http://www.investopedia.com/,翻译者为Pin本人,因未经校对,仅供参考,欢迎指正。)

  • 今天要学的词是swell,就是肿,打肿脸充胖子的“肿”。可是呢,swell这个词还可以用在别的场合,美国报纸在报道以色列轰炸黎巴嫩时说,以色列同意让人道援助。“...reach the swelling ranks of displaced Lebanese civilians"——让人道援助抵达黎巴嫩日益增长的流离失所的民众。

    swell还能指东西的增长,美国报纸说,华盛顿地区的房价在持续五年增长后开始下降。报道的小标题说:

    Inventories Swell in Parts of D.C. Region,意思是华盛顿部分地区的房屋存货,正在增加。房价下降会吸引买主吗?Maybe buyers may swell.

    今天学的词是,swell。

     

     

     

     

  • 2.backdoor listing 后门上市:一家公司因其自身未能符合交易所上市规定,便买进一个上市公司,将自身并入其中而使自己能够上市。

    Back Door Listing 借壳上市

    What Does Back Door Listing Mean?
    A strategy of going public used by a company that fails to meet the criteria for listing on a stock exchange. To get onto the exchange, the company desiring to go public acquires an already listed company. 一种上市手法:一家公司因其自身未能符合交易所上市规定,便买进一个上市公司,将自身并入其中而使自己能够上市。

    Investopedia explains Back Door Listing
    Believe it or not, purchasing a public company can be a cost-effective way for some firms to go public. 信不信由你,买进一家上市公司来借壳上市是划算之举。
    以上词条解释来自:http://www.investopedia.com/,翻译者为Pin本人,因未经校对,仅供参考,欢迎指正。)
  • 今天我们要学习一个词组,up someone's sleeve, 千万别解释成在谁的袖子上!up someone's sleeve呢,是指某人的秘密,在报道美国国务卿秘密访问贝鲁特时,报纸说:

    If there were no secret visit up the ministration's sleeve.

    意思是,要是当局不进行秘密访问,那才是奇怪了。

    人们不太喜欢那种什么事都要保密的人。

    People dislike those who often have something up their sleeve.

    但是,一个妻子为丈夫举行生日聚会,而事先不告诉他,他当然会非常高兴。

    The wife has something up her sleeve for his birthday party.

    好了,今天我们学习的词组就是:up someone's sleeve.

     

     

  • 1. air pocket 气囊:指一种股票的显而易见的极其虚弱性。

     

    Air Pocket Stock 气穴股票

     

     

    What Does Air Pocket Stock Mean?
    A stock that experiences a sudden drop, similar to a plane hitting an air pocket. Air pocket stocks are usually the result of investors reacting to negative news. 股票突然下跌,就像飞机撞上气囊一样。这个词通常表示投资者对坏消息所做出的反应结果。
     

    Investopedia explains Air Pocket Stock
    This is almost always caused by shareholders selling because of unexpected bad news. An air pocket stock isn’t necessarily in dire straits. More often than not, the abrupt, drop caused by disgruntled investors is usually the end of the correction. 气穴股几乎总是由于股东们因为一些不可预知的坏消息而抛售股票而致。一支气穴股不会总是在险境中。更多时候,这种意外下跌,因为是投资者情绪低迷而造成的,从而常常是调整的终点。
     
    以上词条解释来自:http://www.investopedia.com/,翻译者为Pin本人,因未经校对,仅供参考,欢迎指正。)
  • 【Pin:选择的是沪江上的一档节目,名称未变,纯粹为自娱自乐学习VOA常见词语和词组,喜欢的朋友,可以直接去沪江英语页面,或者在这里跟Pin一起学习词汇和词组。Pin刚完成了商务英语口译,现在换成每日一个词,负担不重,可鼓励自己进行持续性地学习哦(*^__^*) 】

    Kick-off,原意指足球比赛的第一个球。但是它也可指任何事情的开始!那么今天要开始的是什么事儿呢?

    We kick-off the new program'Learn A Word'today.

    今天我们开始播出“学个词”这个新节目。

    Candidates kick-off their compaigns with a speach.

    竞选官职的官员往往以发表讲话开始竞选活动。

    有的美国学生呢,学期开始,先开个PARTY。

    Students kick-off the semester with a party.

    We kick-off our program by teaching the word "Kick-off".

    我们则以讲解Kick-off这个词来开始我们的新节目。