ساعدوني عندي امتحان

السلام عليكم الاعضاء الكرام ارجو مساعدتي في ترجمه هذه المصطلحات لانها ستدخل في الامتحان وانا ترجمتي لها ركيكة جدا حتي بمساعده الترجمة عبر النت فرجو مساعدتكم لا تخذلوني
Abnormal return:mwalat15:
The excess of actual return over the level of return that would be expected given the riskiness of a portfolio....
Absolute return
An absolute return is the actual amount of money made by an investment ; the actual gain as a percentage of the amount invested....
Acceptances
Agreements by the shareholders of a company subject to a bid to sell their shares to the bidder....
Accepting house
A financial institution that accepts (guarantees) bills of exchange in return for a fee....
Accounting Rate of Return
Average operating profit ÷ average book value of assets, as a percentage....
Accounting Standards
Sets of rules governing how accounts are drawn up....
Accounting Standards Board
The body that sets UK accounting standards. Its role has been reduced by IFRS....
Accrual principle
The accounting principle of matching of costs to the revenues they generate....
Accruals
A balance sheet item for expenses for which invoices have not been received at the end of an accounting period....
Accrued interest
The amount of interest accumulated on a bond but not yet paid....
Acid test ratio
(current assets - stocks) ÷ current liabilities. A measure of a company's ability to pay short term debt....
Acquisition
The purchase, by a company, of another company, a business, product lines or brands....
Acquisitive growth
Growth that is the result of takeovers, as opposed to organic growth....
Active investing
Attempting to outperform the markets....
Activist shareholder
Investors who intervene in the running of a company....
Actuary
Actuaries assess financial risk, calculate insurance premiums and value pension funds....
Ad driven media
The parts of the media that are dependent on advertising for their revenues, which therefore tend to be cyclical....
Adjusted EPS
EPS adjusted for non-cash or one-off items such as amortisation and exceptional costs to give a better indication of underlying trends....
Adjusted operating profit
Operating profit adjusted for non-cash or one-off items to give a better indication of underlying trends....
Adjusted present value
An alternative to NPV. Cash flows are discounted using the cost of equity (instead of the WACC) and a separate adjustment is made for financing (i.e, the tax savings....
Administrative receivership
The running of a company, or management of particular assets, is handed over to a receiver appointed by creditors in order to recover debts....
ADR
A security issued in the US which bundles together a number of shares in a non-US company....
Adverse opinion
An auditor's warning that a company's reported accounts do not show a true and fair view....
Adverse selection
The tendency for those most at risk to be those most likely to buy insurance....
Advertising elasticity
The change in sales that results from a change in ad spend....
Advisory broking
Stockbroking services that offer investors advice from a stockbroker but where trades are only made on the client's instructions....
AER
Annual effective rate; a number that can be used to compare different fixed interest investments taking into account the effects of compounding....
Affinity fraud
A fraud targeting members of a particular group who are likely to trust each other....
Agency cross
A trade that a broker matches directly between two of its clients, bypassing the market....
Agency theory
The economic analysis of the conflicts of interest between owners and managers of assets....
Aggressive accounting
Manipulation of financial numbers, usually within the letter of accounting rules....
AGM (annual general meeting)
A annual meeting at which shareholders vote on the appointment of directors and other important decisions....
Agreed takeover bid
A take-over bid backed by the directors of the target company....
AIM
A market run by the London Stock Exchange for trading in companies too small to list on their main market....
Algorithmic trading
Automated trading used to find the best prices and to disguise buying or selling interest....
All or nothing order
An all or nothing order is either executed in full or not at all....
Allotment
The allocation of a new issue of securities to applicants....
Alpha
The alpha of a security or fund is its out-performance over the risk adjusted return, with risk measured by beta....
Alpha fund
Usually simply a label for funds that attempt to significantly out-perform their benchmark....