金融工程常用词汇词汇表

var market maker currency swap straddle Hedge ratio strike price short position long position expiration date delivery price forward contract bankrupt financial intermediary junk bonds mortgage bond warrant venture capital private equity IPO put option call option cml MVP roe portfolio utility econometrics fixed income premium OTC option coupon loanable derivative event finished goods treasurership sole trader sinking fund sight draft right issue payroll net worth insolvency direct cost GDP goodwill floating charge final account expense entity dividend debenture current asset contra cash flow bill swot reference point sunk cost ABS insurance share return reserve reject redemption raw material promissory note prospectus revenue projection prepayment preference shares AFC hedge payback partnership stock bond overhead order opportunity cost ordinary shares obsolescence npv network net profit net assets marketing market share margin liquidation merger liquid assets liability leverage lifo ledger inventory hurdle rate group gross margin gearing fund fixed asset financial statement FIFO fair value expenditure discount rate depreciation equity debtor creditor cost consortium cheque capital turnover cash capital capacity by-product bill payable breakeven point budget bankruptcy audit acquisition bonus asset amortization loan account