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 After the transfer there are no more tax breaks, and so any funds that are withdrawn from the policy are subject to normal tax liability.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
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.
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