金融词汇之一Abandonment(弃权) Controlling party giving up rights to property voluntarily. Abandonment option(清算期权) The option of terminating an investment earlier than originally planned. Abandonment value（清算价值） The value of a project if the project's assets were sold externally ;or alternatively. its opportunity value if the assets were employed elsewhere in the firm. ABC agreement A contract between an employee and a brokerage firm outlining the rights of the firm purchasing an NYSE membership for that employee. ABC method of inventory control（存货控制的 ABC 方法） Method which controls expensive inventory items more closely than less expensive items. Ability to pay（偿债能力） Refers to the borrower's ability to make interest and principal payments on debts. Abnormal return（超常回报） The component of the return that is not due to systematic influences (market-wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Absolute-priority rule（绝对优先权准则） The rule in bankruptcy or reorganization that claims of a set of claim holders must be paid, in full before the next. junior. set of claim holders may be paid anything. Absorbed Used in context of general equities. Securities are "absorbed" as long as there are corresponding orders to buy and sell. The market has reached the absorption point when further assimilation is impossible without an adjustment in price. Accelerated depreciation（加速折旧） Methods of depreciation that write off the cost of a capital asset faster than under straight-line depreciation. Acceptance（汇票） Contractual agreement instigated when the drawee of a time draft "accepts" the draft by writing the word "accepted" thereon. The...
