英文词汇	中文释义	详细注解
All-Ordinaries Index(All-ORD Index)	所有普通股指数	联交所负责编制的第二种指数，于1989年1月2日起推出。与恒生指数或香港指数只选定一组股份为基础不同，这个指数是以在联交所挂牌的全部普通股作为成份股，但同样以“资本市值加权法”来计算。指数的基准日是1986年4月2日，以1000点定为该日指数的基数，每日的指数便是根据当日所有普通股的总市值除以基准日的总市值，再乘以1000而得出。
allotment	证券分配 股票分配	1.指公司根据申请人申请（填写在公司提供的申请书上）及预交定金，将股票分配给各申请人。承办发给债券的银行财团，其管理银行将待发行的债券分配给银行财团的成员银行，由它们认购或销售。 2.指证券发行机构对证券认购人或中介人所进行的分配证券的过程。 3.The portion of a new securities issue which is assigned to each member of a syndicate, for underwriting and distribution.
allottee	被分予者，接受分配物者	Any entity which has subscribed to buy securities in an underwriting.
Allowance	折让 备抵	1.用于弥补坏账或折旧的准备金。 2.销货数量短少或损坏而自发票金额扣除的部分。 3A sum set aside for an occurrence that may or may not come to pass. For example, funds earmarked for expenses associated with potential bad weather. 4.Funds allocated periodically for a stated purpose, such as a per diem. 5.A discount, especially one offered as a result of specific circumstances.
allowance for depreciation	折旧备抵	An accumulated expense that writes off the cost of a fixed asset over its expected useful life.
allowance for doubtful accounts	坏账备抵	An estimated amount of bad debts, to be subtracted from a balance sheet‘s accounts receivable.
all-risks coverage	一切险	Insurance policy that covers losses from all causes not specifically excluded in the policy. opposite of named peril coverage.
Alpha	阿尔法	1.用来衡量证券报酬来自市场以外之独特因素的系数。例如某证券的报酬＝5％＋1.2×市场报酬，代表市场报酬每变动1％，该证券报酬同向变动1.2%；式中的5％是该证券独特因素带来的报酬率，与市场因素无关，该5％即为阿尔法值。 2.英国于1986年金融大改革（Big Bang）之前，对规模及交易量最大的公司股票的分类名称，当时之为阿尔法股票（alpha stocks）。 3.A coefficient measuring the risk-adjusted performance, considering the risk due to the specific security, rather than the overall market. A large alpha indicates that the stock or mutual fund has performed better than would be predicted given its beta (volatility).
Alphabet stock	字母股票	美国通用汽车公司（General Motors）用于购并用途的股票，这些股票以英文字母命名；例如[E]股票系来自购并电子资料系统公司（Electronic Data Systems）；[H]股票系用于购并休斯飞机公司（Hughes Aircraft）。各种字母股票的持有人的投票权不同，其股利也须视特定部门的营运绩效而定。
alpha-beta	阿尔法--贝塔	一种投资组合分析方法，旨在检测经理为实现其收益需要冒风险的程度。

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