The act of following the crowd into an investment that will inevitably head for disaster. In the animal kingdom, a lemming is a rodent known for periodic mass migrations that occasionally end in drowning.
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企业按照预算期的特殊生产和经营情况所编制的预定成本。它属于一种预计或未来成本。确定预算成本应以企业预算期内的销售和生产预算为基础，编制产品生产和经营的直接材料预算、直接人工预算和制造费用预逄和期间费用预算、直接人工预算和制造费用预算和期间费用预算等。如企业采用变动成本法的，则只要将变动的制造费用按预计分配率测定各成本项目数额，固定费用作为期间费用，按总额测定，并直接在当期边际贡献中扣除，然后再加以汇总，预算成本可以用来预测成本的发生额和作为考核 成本工作成绩的标准。
A law enacted to stop or prevent the abuse of a loophole, but ends up imposing more restrictions than are necessary for reasonable prevention. In the context of the market, many people believe that investor education and further transparency do much more for the market than stricter legislation.
债券型理财产品是指银行将资金主要投资于货币市场，一般投资于央行票据和企业短期融资券。因为央行票据与企业短期融资券个人无法直接投资，这类人民币理财产品实际上为客户提供了分享货币市场投资收益的机会。债券型产品是早期银行理财产品的惟一品种。在这类产品中，个人投资者与银行之间要签署一份到期还本付息的理财合同，并以存款的形式将资金交由银行经营，之后银行将募集的资金集中起来开展投资活动，投资的主要对象包括短期国债、金融债、央行票据以及协议存款等期限短、风险低的金融工具。在付息日，银行将收益返还给投资者；在本金偿还日，银行足额偿付个人投资者的本金。
An atypical fund structure in which a fund, such as a hedge fund or mutual fund, is managed by another management team or firm than where the assets are held. Sub-advised funds are often found in wrap programs or variable annuities. Sub-advised funds are often smaller versions of larger mutual funds and hold the same stock proportions as the larger mutual fund. Because there are two management companies being paid, sub-advised funds can often have layered fees, so these funds should be examined closely before deciding to invest.
A program that allows for the quick conversion of currencies based on current exchange rates. A universal currency converter can often be found online and can convert the value of one currency to another, such as dollars to euros. Currency converters are usually free when found online, and are useful when determining how much of your home currency (base currency) you will need to exchange when traveling to a foreign country. |||For example, a U.S. citizen who is traveling to the U.K. would need to exchange U.S. dollars to Great Britain pounds. This is where the use of an online currency converter becomes important. The calculator shows the traveler how much domestic currency is needed to get a predetermined amount of the foreign currency.
The premium charged upon the initial purchase of a compound option. In other words, the front fee is what it costs to acquire a compound option. If the compound option is exercised, a second payment (the back fee) must be made.
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