A company, founded in 1977, dedicated to providing professional investors with the financial data and analysis needed to make better speculative decisions for themselves and their clients. Zacks is probably known best for providing an extensive array of consensus earnings-per-share (EPS) estimates. However, the company also offers research reports, recommendation summaries on various stocks, stock prices, charts and tables and a host of other investment tools and data. Zacks Investment Research is used by thousands of analysts at well over 200 brokerages to give clients reliable investment information. Zacks has also expanded its online presence and has begun offering more products designed for individual investors.
英文名称:Beneficiary 中文名称:受益方遗嘱或财务合约中声明有权在资产拥有者过世后继承其财产的个人或机构。A person or entity named in a will or a financial contract as the inheritor of property when the property owner dies. A beneficiary can be a spouse, child, charity or any entity or person to whom the property owner would like to leave his or her possessions and assets.
英文名称:Beginning Inventory 中文名称:期初库存指一个会计期间内,期初可供使用或出售的商品、物资或原料等存货的价值,在数量上等同于上期的期末存货,通常反映在损益表中,是计算当期销售成本的依据。The book value of goods, inputs, or materials available for use or sale at the beginning of an inventory accounting period. Beginning inventory is similar to ending inventory except that it is adjusted for any accounting discrepancies. BI is an important figure for companies because they use it to gauge new ordering requirements and to forecast future sales. Company managers can be evaluated based on their levels of beginning inventory and inventory turnover.
英文名称:Aggregate Demand 中文名称:总需求一定时期内一国或地区对商品和劳务的需求总量。 The total amount of goods and services demanded in the economy at a given overall price level and in a given time period. It is represented by the aggregate-demand curve, which describes the relationship between price levels and the quantity of output that firms are willing to provide. Normally there is a negative relationship between aggregate demand and the price level. Also known as "total spending". Aggregate demand is the demand for the gross domestic product (GDP) of a country, and is represented by this formula: Aggregate Demand (AD) = C + I + G (X-M) C = Consumers' expenditures on goods and services. I = Investment spending by companies on capital goods. G = Government expenditures on publicly provided goods and services. X = Exports of goods and services. M = imports of goods and services.
美式期权 (American Option)An option that can be exercised anytime during its life. The majority of exchange-traded options are American. Since investors have the freedom to exercise their American options at any point during the life of the contract, they are more valuable than European options which can only be exercised at maturity.Consider this example: If you bought a Ford March Call option expiring in March of 2006 in March 2005, you would have the right to exercise the call option at anytime up until its expiration date. Had the Ford option been a European option, you could only exercise the option at the expiry date in March '06. During the year, the share price could have been most optimal for exercise in December of 2005, but you would have to wait to exercise your option until March 2006, where it could be out-of-the-money and virtually worthless.Note that the name of this option style has nothing to do with the geographic location.
A class of mutual fund shares that employees of the fund's management company are allowed to own. Employees may have the option of buying Z-shares or receiving them as a part of compensation or a reward package. While Z-class shares would be sold at the current net asset value, firms may match the amount of shares purchased to act as a bonus for employees. For example, an entry-level accountant working for a mutual fund firm may purchase 100 shares of the firm's total market mutual fund; the firm may then give the accountant an additional 100 shares.Employees gain the advantage of receiving an asset that will benefit their own retirement-planning purposes (perhaps with the prospect of receiving bonus shares), whereas employers benefit from possibly fostering better long-term loyalty from the employee.
A type of bad debt that is so old a person may have forgotten he or she owed it in the first place. The debt has likely been given up on by the company to which it was owed. Zombie debt can haunt a debtor if a debt collector buys the debt for a low price from the company in attempt to recover the owed funds. Watch: The Curse Of Zombie Banks If someone is being hounded by debt collectors for zombie debts that were either already paid off or were never incurred, action can be taken. Under the Fair Debt Collection Practices Act, a person can write a letter to debt collectors asking them to stop. At that point, debt collectors can contact the debtor only to notify him or her that they will cease or take a specific action. Note that if you do owe money, the debt collectors can still take you to court to recover the funds, assuming that the time period from the last payment has not exceeded the juristiction's statute of limitations.
英文名称:Default 中文名称:违约/未能履行合约指未履行按合约所承诺的义务,多指债务人不履行还本付息的义务或者未能履行期货合约。e.g. Following a payment default by the issuer or repudiation by the FDIC as conservator or receiver, the specified investment should pay the interest and principal payments on the covered bonds. 1. The failure to promptly pay interest or principal when due. Default occurs when a debtor is unable to meet the legal obligation of debt repayment. Borrowers may default when they are unable to make the required payment or are unwilling to honor the debt.2. The failure to perform on a futures contract as required by an exchange. 1. Defaulting on a debt obligation can place a company or individual in financial trouble. The lender will see a default as a sign that the borrower is not likely to make future payments. For example, if Company XYZ is unable to make a coupon payment on its bonds, the bondholders would place XYZ in bankruptcy. This would give the company an opportunity to claim XYZ's assets as a form of repayment for the debt. 2. Defaulting on a futures contract occurs when one party does not fulfill the obligations set forth by the agreement. The default usually involves not settling the contract by the required date. A person in the short position will default if he or she fails to deliver the goods at the end of the contract. The long position defaults when payment is not provided by the settlement date.