英文名称：AR应收账款是指企业在生产经营过程中因销售商品或提供劳务而应向购货单位或接受劳务单位收取的款项。 Money owed by customers (individuals or corporations) to another entity in exchange for goods or services that have been delivered or used, but not yet paid for. Receivables usually come in the form of operating lines of credit and are usually due within a relatively short time period, ranging from a few days to a year. On a public company's balance sheet, accounts receivable is often recorded as an asset because this represents a legal obligation for the customer to remit cash for its short-term debts If a company has receivables, this means it has made a sale but has yet to collect the money from the purchaser. Most companies operate by allowing some portion of their sales to be on credit. These type of sales are usually made to frequent or special customers who are invoiced periodically, and allows them to avoid the hassle of physically making payments as each transaction occurs. In other words, this is when a customer gives a company an IOU for goods or services already received or rendered.Accounts receivable are not limited to businesses - individuals have them as well. People get receivables from their employers in the form of a monthly or bi-weekly paycheck. They are legally owed this money for services (work) already provided. When a company owes debts to its suppliers or other parties, these are known as accounts payable.
A law that allows spouses and children to contest a will if they are not adequately provided for. This doesn't necessarily mean that those left not provided for are guaranteed to get something, it just means they have the ability to contest the will.
房地产税A tax assessed on real estate by the local government. The tax is usually based on the value of the property (including the land) you own. This tax is mainly used by municipalities for repairing roads, building schools and snow removal, or other similar services.
英文名称：Average Annual Growth Rate 中文名称：平均年度增长率平均每年增长的幅度。The average increase in the value of an individual investment or portfolio over the period of a year. It is calculated by taking the arithmetic mean of the growth rate over two annual periods. The average annual growth rate can be calculated for any investment, but will not include any measure of the investment's overall risk, as measured by its price volatility. Just as the name says, it is the average growth rate. For example, if your portfolio grows 10% one year and 20% the next, your AAGR would be 15%. To this end, fluctuations in the portfolio's rate of return between the beginning of the first year, and the end of the year are not included in the calculations, which may lead to some measurement error. To reduce any possible measurement error, an analyst can simply take the average price at the beginning and end of the two measurement periods, and use those average prices to determine each year's return, and then the AAGR.
英文名称：Activity based Management 中文名称：以活动为基础的管理指用以活动为基础的成本计算制度改善企业的运营，指导企业有效地执行能创造价值的活动，消除和精简不能创造价值的活动，从而达到提高效率和效益的目的。Using an activity-based costing system to improve the operations of an organization. Many managers will attempt to use an activity-based costing system to identify the source of deficiencies in the system. once the deficiency is identified, the manager can then attempt to correct it to improve efficiency.
A life insurance plan that provides a tax benefit in regards to intergenerational transfers of wealth. The concept occurs when a tax-exempt insurance policy is rolled over to a child or a grandchild. The origin of this term is derived from the fact that this insurance plan is similar to waterfalls in that it only flows downwards. The tax benefit occurs when the initial insurance policy is rolled over to the child or grandchild. After the transfer there are no more tax breaks, and so any funds that are withdrawn from the policy are subject to normal tax liability. However, clients can implement different variations on the waterfall concept to meet different objectives.
Companies that continue to operate even though they are insolvent or near bankruptcy. Zombies often become casualties to the high costs associated with certain operations, such as research and development. Most analysts expect zombie companies to be unable to meet their financial obligations.Also known as the "living dead" or "zombie stocks". Watch: The Curse Of Zombie Banks Because a zombie's life expectancy tends to be highly unpredictable, zombie stocks are extremely risky and are not suitable for all investors. For example, a small biotech firm may stretch its funds extremely thin by concentrating its efforts in research and development in the hope of creating a blockbuster drug. If the drug fails, the company can go bankrupt within days of the announcement. On the other hand, if the drug is successful, the company could profit and reduce its liabilities. In most cases, however, zombie stocks are unable to overcome the financial burdens of their high burn rates and most eventually go bankrupt. Given the lack of attention paid to this group, there can often be interesting opportunities for investors who have a high risk tolerance and are seeking speculative opportunities.
A latent option contract that begins to function as a normal option ("knocks in") only once a certain price level is reached before expiration. Technically, this type of contract is not an option until a certain price is met, so if the price is never reached it is as if the contract never existed. Knock-ins are a type of barrier option that may be either down-and-in option or an up-and-in option. 触碰生效期权是指只有在标的资产的市价触及确定的水准时期权才生效
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