fect考试题

1. fect考试题

dacdd
我自己做的 仅供参考
我也马上要考fect :)
祝你好运

2. the rise in interest rate will be a disaster____small firms are concerned

答案是A. as far as ... be concerned, 就。。。而言；对。。。来说。

3. coupon是什么意思

coupon[ku:pCn]
n.息票, 商家的优待券

coupon
[5ku:pRn]
n.（公债等的）息票
（附在商品上的）赠券，附单，订货单
I've kept the special coupon from the box of washing powder, so that I can get my next box cheaper.
我留下了洗衣粉盒子上的优惠券，这样我下次买时可以便宜些。
配给票，配给券

coupon
AHD:[k›“p¼n”, ky›“-]
D.J.:[6ku87p%n, 6kju8-]
K.K.:[6ku7p$n, 6kju-]
 n.abbr:cp.
A negotiable certificate attached to a bond that represents a sum of interest due.
 利息单证券上的代表一定数目利息的可流通证书
One of a set of detachable certificates that may be torn off and redeemed as needed:
 联票，票券一系列可分开的证书之一，可以在需要时撕下和赎回：
a food coupon.
食品联票
A detachable part, as of a ticket or advertisement, that entitles the bearer to certain benefits, such as a cash refund or a gift.
 礼券，优待券一个可分开的部分，如票或广告中使持有者获得某种利益的部分，如现金返回或礼物
A certificate accompanying a product that may be redeemed for a cash discount.
 配给券，票证可以用现金贴现来偿还的和产品附在一起的证书
A printed form, as in an advertisement, to be used as an order blank or for requesting information or obtaining a discount on merchandise.
 定货单印刷的表格，如广告中用来作为定货单或用来咨询或卖出后获取贴现
A detachable slip calling for periodic payments, as for merchandise bought on an installment plan.
 分期付款联票要求分期付款的可分离纸条，为付给以分期付款计划买来的东西

French
法语
fromOld French colpon[ piece cut off ]
源自古法语 colpon[ 切下的一片 ]
from colper[ to cut ]
源自 colper[ 切 ]
from colp[ blow ]
源自 colp[ 打，击 ]
*See Also : coup

A Roman might have had difficulty predicting what would become of the Latin word  colaphus, which meant “a blow with the fist.” In Old French, a language that developed from Latin, Late Latin  colpus, from Latin  colaphus, became  colp, or modern French  coup, with the same sense.  Coup has had a rich development in French, gaining numerous senses, participating in numerous phrases, such as  coup d'état (a term that we have borrowed), and giving rise to many derivatives, including  couper, “to cut; literally, to divide with a blow or stroke.”  Couper yielded the word  coupon, “a portion that is cut off,” which came to refer to a certificate that was detachable from a principal certificate. The detachable certificate could be exchanged for interest or dividend payments by the holder of the principal certificate.  Coupon is first recorded in English in 1822 with this sense and then came to apply to forms or tickets, detachable or otherwise, that could be exchanged for various benefits or used to request information.
罗马人大概很难想象拉丁词 colaphus意为“拳头的一击”所发生的变化。在由拉丁文发展而来的古法语中，由拉丁词 colaphus转变为后期拉丁文中的 colpus，变为了 colp或现代法语中的 coup，意思未变。 Coup在法语中变化发展很多，具有了许多意思，组成了许多短语，如 coup d'ètat（英语中已借用的单词），并生成许多派生词，包括 couper“切；字面上的意思是用一击或一打使分开。” Couper又产生了 coupon一词，意思是“切掉的一部分”， 并且还用来指可从主要证书中分开的票证。这个可分票证可以由主证书的持有者为得利息或分期付款进行交换。 Coupon有这个意思的最早记录是在1882年，然后被用来指格式或门票，可分离的或其他样式，它可以用来交换不同的利益或用来获取信息

coupon
[5ku:pCn]
n.
【商】赠券； (连在广告上的)预约券， 优待券
配给票（包括粮票、布票、汽油票等）
【商】（附在证券上的）息票； (火车等使用一次剪下一张的)票， 通票
〔英俚〕（政党领袖提出的）候选人名单
（技术）试样， 切片， 取样管
（用于购物的）信用卡；【体】（球赛中的）赌票
test coupon
试样
supply against coupon
凭票证供应

be off coupons
不实行配给
be on coupons
实行配给

agency coupon
旅行社册页票
attached test coupon
附铸〔附加〕试棒
blank coupon
补充册页票
book coupon
购书代价券， 售书证
control coupon
控制券（册页票）
cum coupon
附有息票， 附息股票
dividend coupon
股利券
economy coupon
旅行优待券
ex coupon
无利券， 无息票
exchange coupon
商品交换券
extended coupon
延期息票
gift coupons
赠券； 礼券
high coupon
高收益投资
interest coupons
息票
International Reply coupon
国际通用邮券
limited coupon
利息兑换券
merchandise coupon
商品券
mortgage certificate coupon
抵押证， 息票
passenger coupon
(乘飞机的)旅客连券票
petrol coupon
汽油票
return coupon of return ticket
来回票回程券
route control coupon
旅行径路控制券（册页票）
sectional control coupon
分段控制券（册页票）
semi-annual coupon
半年年息

4. coupon 是什么意思

coupon[ku:pCn]
n.息票, 商家的优待券

coupon
[5ku:pRn]
n.（公债等的）息票
（附在商品上的）赠券，附单，订货单
I've kept the special coupon from the box of washing powder, so that I can get my next box cheaper.
我留下了洗衣粉盒子上的优惠券，这样我下次买时可以便宜些。
配给票，配给券

coupon
AHD:[k›“p¼n”, ky›“-]
D.J.:[6ku87p%n, 6kju8-]
K.K.:[6ku7p$n, 6kju-]
 n.abbr:cp.
A negotiable certificate attached to a bond that represents a sum of interest due.
 利息单证券上的代表一定数目利息的可流通证书
One of a set of detachable certificates that may be torn off and redeemed as needed:
 联票，票券一系列可分开的证书之一，可以在需要时撕下和赎回：
a food coupon.
食品联票
A detachable part, as of a ticket or advertisement, that entitles the bearer to certain benefits, such as a cash refund or a gift.
 礼券，优待券一个可分开的部分，如票或广告中使持有者获得某种利益的部分，如现金返回或礼物
A certificate accompanying a product that may be redeemed for a cash discount.
 配给券，票证可以用现金贴现来偿还的和产品附在一起的证书
A printed form, as in an advertisement, to be used as an order blank or for requesting information or obtaining a discount on merchandise.
 定货单印刷的表格，如广告中用来作为定货单或用来咨询或卖出后获取贴现
A detachable slip calling for periodic payments, as for merchandise bought on an installment plan.
 分期付款联票要求分期付款的可分离纸条，为付给以分期付款计划买来的东西

French
法语
fromOld French colpon[ piece cut off ]
源自古法语 colpon[ 切下的一片 ]
from colper[ to cut ]
源自 colper[ 切 ]
from colp[ blow ]
源自 colp[ 打，击 ]
*See Also : coup

A Roman might have had difficulty predicting what would become of the Latin word  colaphus, which meant “a blow with the fist.” In Old French, a language that developed from Latin, Late Latin  colpus, from Latin  colaphus, became  colp, or modern French  coup, with the same sense.  Coup has had a rich development in French, gaining numerous senses, participating in numerous phrases, such as  coup d'état (a term that we have borrowed), and giving rise to many derivatives, including  couper, “to cut; literally, to divide with a blow or stroke.”  Couper yielded the word  coupon, “a portion that is cut off,” which came to refer to a certificate that was detachable from a principal certificate. The detachable certificate could be exchanged for interest or dividend payments by the holder of the principal certificate.  Coupon is first recorded in English in 1822 with this sense and then came to apply to forms or tickets, detachable or otherwise, that could be exchanged for various benefits or used to request information.
罗马人大概很难想象拉丁词 colaphus意为“拳头的一击”所发生的变化。在由拉丁文发展而来的古法语中，由拉丁词 colaphus转变为后期拉丁文中的 colpus，变为了 colp或现代法语中的 coup，意思未变。 Coup在法语中变化发展很多，具有了许多意思，组成了许多短语，如 coup d'ètat（英语中已借用的单词），并生成许多派生词，包括 couper“切；字面上的意思是用一击或一打使分开。” Couper又产生了 coupon一词，意思是“切掉的一部分”， 并且还用来指可从主要证书中分开的票证。这个可分票证可以由主证书的持有者为得利息或分期付款进行交换。 Coupon有这个意思的最早记录是在1882年，然后被用来指格式或门票，可分离的或其他样式，它可以用来交换不同的利益或用来获取信息

coupon
[5ku:pCn]
n.
【商】赠券； (连在广告上的)预约券， 优待券
配给票（包括粮票、布票、汽油票等）
【商】（附在证券上的）息票； (火车等使用一次剪下一张的)票， 通票
〔英俚〕（政党领袖提出的）候选人名单
（技术）试样， 切片， 取样管
（用于购物的）信用卡；【体】（球赛中的）赌票
test coupon
试样
supply against coupon
凭票证供应

be off coupons
不实行配给
be on coupons
实行配给

agency coupon
旅行社册页票
attached test coupon
附铸〔附加〕试棒
blank coupon
补充册页票
book coupon
购书代价券， 售书证
control coupon
控制券（册页票）
cum coupon
附有息票， 附息股票
dividend coupon
股利券
economy coupon
旅行优待券
ex coupon
无利券， 无息票
exchange coupon
商品交换券
extended coupon
延期息票
gift coupons
赠券； 礼券
high coupon
高收益投资
interest coupons
息票
International Reply coupon
国际通用邮券
limited coupon
利息兑换券
merchandise coupon
商品券
mortgage certificate coupon
抵押证， 息票
passenger coupon
(乘飞机的)旅客连券票
petrol coupon
汽油票
return coupon of return ticket
来回票回程券
route control coupon
旅行径路控制券（册页票）
sectional control coupon
分段控制券（册页票）
semi-annual coupon
半年年息

5. Coupon rate和bond yield的区别是什么

Coupon rate is the stated percentage rate of interest on a bond, which is usually paid out once a year or twice a year. For instance, a bond with a face value of ￥100 that pays interest twice a year of ￥5, would have a Coupon Rate of 10%.

Bond yield is the interest a bond will earn annually if it were purchased at its current price and held to maturity. For example, if a bond has a yield of 9.0%, the bond holder will have an annual rate of return of 9.0% on the amount of money invested. 
coupon rate 

票面利率 
息票利率 

Coupon Rate: 
1. 票面利率 
在国库券标售或买卖过程中，Par就是指殖利率(YTM)与票面利率(Coupon Rate)是相等的。亦即国库券的成交价格与票面价格相同。 

2. 孳息率 

Coupon 票息；券息 - [债市]发行人承诺会按面值年率计算，向债券持有人支付直至到期日的债券利息。举例：假如债券的票息为10%，每年便按面值100元支付10元的利息，一般是分期每6个月(半年) 或3个月(每季) 派息一次。 
Coupon rate 孳息率；票息 
Coupon frequency 派息频率 - [债市] 指债券每年派发利息的次(比如每月、每季、每半年或每年一次) ... 

3. 票息 

Coupon 票息；券息 - [债市]发行人承诺会按面值年率计算，向债券持有人支付直至到期日的债券利息。举例：假如债券的票息为10%，每年便按面值100元支付10元的利息，一般是分期每6个月(半年) 或3个月(每季) 派息一次。 
Coupon rate 孳息率；票息 
Coupon frequency 派息频率 - [债市] 指债券每年派发利息的次(比如每月、每季、每半年或每年一次) ... 

4. 息票利率 

bond yield: 
1. 债券收益 

bond rating agency 债券评级机构
bond yield 债券收益
callable bond 通知偿还债券 ... 

2. 公债殖利率 

body-building equipment 健美器材 b
bond yield 公债殖利率
bonded factory 保税工厂 ... 

3. 债券实际收益 

bond with warrants 附有认股权债券
bond yield 公司债收益率;债券实际收益;债券收益;债券收益率
bond yield 债券收益 ... 

4. 公司债收益率

6. coupon interest 和 bond interest rate 的区别

bond interest rate：债券与利率

收益债券是债券的利息收入将每年如果购买了在其目前的价格和持有至到期。


coupon interest：票面利率、息票利率

票面利率是利息率的比例债券，这通常是一年一次或两次一年。

7. 借款费用的核算的英文论文（采纳者追加200）

Objective of IAS 23

The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs. Borrowing costs include interest on bank overdrafts and borrowings, amortisation of discounts or premiums on borrowings, amortisation of ancillary costs incurred in the arrangement of borrowings, finance charges on finance leases and exchange differences on foreign currency borrowings where they are regarded as an adjustment to interest costs.

Key Definitions

Borrowing cost is: [IAS 23.6]

    * interest expense (calculated by the effective interest method under IAS 39),
    * finance charges in respect of finance leases recognised in accordance with IAS 17 Leases, and
    * exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs 

Borrowing cost does not include amortisation of ancillary costs incurred in connection with borrowings. Nor does it include actual or imputed cost of equity capital, including any preferred capital not classified as a liability pursuant to IAS 32. [IAS 23.1]

A qualifying asset is an asset that takes a substantial period of time to get ready for its intended use. [IAS 23.5] That could be property, plant, and equipment and investment property during the construction period, intangible assets during the development period, or "made-to-order" inventories. [IAS 23.6]

Scope of IAS 23 (as revised in 2007)

Two types of assets that would otherwise be qualifying assets are excluded from the scope of IAS 23:

    * Qualifying assets measured at fair value, such as biological assets accounted for under IAS 41 Agriculture
    * Inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis and that take a substantial period to get ready for sale (e.g. maturing whisky). 

Accounting Treatment

Recognition

Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset and, therefore, should be capitalised. Other borrowing costs are recognised as an expense. [IAS 23.8]

The foregoing reflects Revisions to IAS 23 adopted by the IASB in March 2007 that prohibit immediate expensing of borrowing costs. Those revisions are effective for borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009. Earlier application is permitted.

Until that revision is effective, an entity may apply the previous version of IAS 23, which permitted, as an accounting policy option, the 'immediate expensing model'. Under that model, all borrowing costs should be expensed in the period in which they are incurred.

Measurement

Where funds are borrowed specifically, costs eligible for capitalisation are the actual costs incurred less any income earned on the temporary investment of such borrowings. [IAS 23.12] Where funds are part of a general pool, the eligible amount is determined by applying a capitalisation rate to the expenditure on that asset. The capitalisation rate will be the weighted average of the borrowing costs applicable to the general pool. [IAS 23.14]

Capitalisation should commence when expenditures are being incurred, borrowing costs are being incurred and activities that are necessary to prepare the asset for its intended use or sale are in progress (may include some activities prior to commencement of physical production). [IAS 23.17] Capitalisation should be suspended during periods in which active development is interrupted. [IAS 23.20] Capitalisation should cease when substantially all of the activities necessary to prepare the asset for its intended use or sale are complete. [IAS 23.22] If only minor modifications are outstanding, this indicates that substantially all of the activities are complete.

Where construction is completed in stages, which can be used while construction of the other parts continues, capitalisation of attributable borrowing costs should cease when substantially all of the activities necessary to prepare that part for its intended use or sale are complete. [IAS 23.24]

Disclosure [IAS 23.26]

    * The accounting policy adopted [required only until 1 January 2009 if immediate expensing model is used]
    * Amount of borrowing cost capitalised during the period
    * Capitalisation rate used 

IAS 23 Revised in March 2007 to Require Capitalisation of Borrowing Costs

On 29 March 2007, the IASB issued a revised IAS 23 Borrowing Costs. The main change from the previous version is the removal of the option of immediately recognising as an expense borrowing costs that relate to assets that take a substantial period of time to get ready for use or sale. An entity is, therefore, required to capitalise borrowing costs as part of the cost of such assets.

The revised IAS 23 does not require the capitalisation of borrowing costs relating to assets measured at fair value, and inventories that are manufactured or produced in large quantities on a repetitive basis, even if they take a substantial period of time to get ready for use or sale.

The revised Standard applies to borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009. Earlier application is permitted. Click for Press Release (PDF 51k).

Special newsletter on borrowing cost amendments

Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter titled IASB Issues Revised Standard on Borrowing Costs (PDF 99k).

8. 求!!!!!!!一份股票市场中专用名词的英文 谢谢!!!!!!!!!!

复制粘贴太没品，你点这个，你问的是别人问过的问题。


=============================补充给你：
Advance-Decline Theory 
涨跌理论 
Arbitrage 
套利 
Arbitrageur 
套利者 
As Agent 
做代理 
Ask-Bid System 
竞价系统 
At-the-Close Order 
收盘指令 
At-the-Market 
按市价 
At-the-Opening(Opening Only)Order 
开盘指令 
Back Up 
逆向变化 
Bar Chart 
条线图 
Base Market value 
基准市场价值 
Bearish 
行情看跌 
Bear Market 
熊市 
Bear Raiders 
大量抛空者 
Bid-and-Asked Quotation(or Quote) 
买方报价和卖方报价（报价） 
Blowout 
畅销 
Blue-Chip Stocks 
蓝筹股 
Breakout 
突破 
Bullish 
行情看涨 
Bull Market 
牛市 
Buying Power 
购买力 
Cancellation 
取消 
Capitalization 
资本 
Certificate 
证券证书 
Climax(Buying/Selling) 
放量（买/卖） 
Close 
收盘价 

Closing Transaction 
平仓交易 
Commission 
佣金 
Congestion Area 
震荡区 
Cornering the Market 
*纵市场 
Corporation 
股份公司 
Cum Rights 
含权 
Cyclical Stock 
周期性股票 
Date of Record 
登记日 
Day Order 
当日委托指令 
Day Trading 
日交易 
Dealer 
交易商 
Descending Tops 
下降顶点趋势 
Dip 
回调谷 
Distribution Area 
整理区 
Diversification 
分散投资 
Dividends 
红利 
Don't Fight the Tape 
顺行情交易 
Double Bottom 
双底 
Double Top 
双顶 
Dumping 
抛售 
Effective Date 
生效日期 
Ex-Distribution(X Dis) 
无分配额 
Ex-Dividend(XD)(Without Dividend) Date 
除息日 
Expiration Date 
到期日 
Ex-Right(XRT) 
除权 
Face value 
面值 
Floor 
交易大厅 
Floor Order Tickets 
场内委托单 
Free-Riding 
自由放纵投机行为 
Frozen Account 
冻结账户 
Fundamental Analysis 
基本面分析 
Futures 
期货 
Gap 
跳空 
Head and Shoulders 
头肩形 


star 2005-11-23 01:19 

Highballing 
高价交易 
Holder of Record 
登记持股人 
Holding the Market 
托盘 
Horizontal Price Movement 
横盘 
Hot Issue 
抢手证券 
Inactive Market 
不活跃市场 
Index 
指数 
Insider 
内幕人 
Institution 
机构投资者 
In the Tank 
跳水 
Issued-and-Outstanding Stocks 
已发行流通股 
Issuer 
发行人 
Joint Account 
联合账户 
Last Trading Day 
最后交易日 
Liquidation 
清仓 
Liquidity 
流动性 
Listed Stock 
上市股票 
Long Market value 
所持证券市场价值 
Long Position 
多头头寸 
Manipulation 
*纵 
Marketability 
流动性 
Market Price 
市场价格 
Market value 
市场价值 
Matched Orders 
对敲指令 
Merger 
合并 
Negotiability 
流通性 
New Issue 
新发行 
Offer 
要价 
Offering (Asked) Price 
卖方要价 
Offering Date 
发行日 
Off-Floor Order 
场外委托 
On-Floor Order 
场内委托 
On the Tape 
行情显示 
Opening 
开盘价 
Opening Only Order 
开盘委托指令 
Opening Transaction 
建仓交易 
Oversold 
超卖 
Overvalued 
估值过高 
P(rice)/E(arnings) Ratio 
市盈率 
Paper Loss/Profit 
账面损益 
Pennant 
尖旗形 
Picture 
行情 
Place 
发售 
Portfolio 
证券组合 
Position 
头寸 
Price Range 
价格范围 
Primary Distribution(Offering) 
初次发售 
Primary Market 
次级市场 
Primary Movement 
大趋势 
Principals(Stockholders) 
股东 
Principal value 
本金值 
Profit Taking 
活力回吐 
Public Offering(Distribution) 
公开发售 
Purchasing(Buying) Power 
购买力 

star 2005-11-23 01:20 

Rally 
反弹 
Reading the Tape 
看盘 
Record Date 
登记日 
Reorganization 
资产重组 
Resistance 
阻挡区 
Resistance level 
阻挡线 
Reversal 
反转 
Rigged Market 
受*纵的市场 
Rising Bottom 
上升谷底趋势 
Rounding Bottom(Saucer) 
圆底 
Rounding Top 
圆顶 
Screen(Stocks) 
选股 
Secondary Distribution(Offering) 
二次发售 
Secondary Market 
二级市场 
Securities Analysis 
证券分析 
Security 
证券 
Seek a Market 
寻求入市机会 
Selling Off(Sell-Off) 
止损抛售 
Share 
股份 
Short Position 
空头头寸 
Soft Market 
疲软市场 
Speculation 
投机 
Split Down 
并股 
Spread 
价差 
Stag 
攫利者 
Stagflation 
滞胀 
Stagnation 
萧条 
Stockholder(Shareholder) 
持股人 
Stocks 
股票 
Subion Ratio 
认购比率 
Substitution(Swap) 
替代（互换） 
Support 
支撑区 
Support Level 
支撑线 
Sweetener 
甜头 
Takeover 
接管 
(Ticker) Tape 
行情显示系统 
Technical Analysis 
技术分析 
Technical Sign 
技术讯号 
Tight Market 
旺市 
Tip 
提供消息 
Total Cost 
总成本 
Total Volume 
总成交量 
Trade Date 
交易日 
Trader 
交易商 
Trading Authorization 
交易授权 
Trading Floor 
交易大厅 
Trend 
趋势 
Trendline 
趋势线 
Triangle 
三角形 
Undervalued 
估价过低 
Unissued Stock 
未发行股票 
Uptrend 
上升趋势 
Volume 
交易量 
Weak Market 
弱市 
Wedge 
楔形 
W Formation 
W底 
Without Dividend 
除息