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가격제한폭(price limit)
가산금(surcharge)
가중평균자본비용(WACC, Weighted Average Cost of Capital)
가트(GATT, General Agreement on Tariffs and Trade)
간접고시(direct quotation)
간접금융(indirect financing)
간접세(indirect tax)
감가상각(減價償却, depreciation)
감미료(sweetener)
감사의견(accountant's opinion)
감자(減資, reduction of capital)
강세수직스프레드(bullish vertical spread)
강세수평스프레드(bullish horizontal spread)
강형효율성(强形效率性, weak-form efficiency)
개방형 투자신탁(open-end investment trust)
개시증거금(initial margin)
개인투자가(individual investor)
거래단위(trading unit)
게이샤본드(Geisha bond)
겐사끼시장(gensaki market)
결정계수(決定係數, coefficient of determination)
결제가격(決濟價格, clearing price)
결제소(clearing house)
겸업주의(universial banking)
경과이자(accrued interest)
경상수지(經常收支, balance of current)
경상이익(經常利益, ordinary income)
경영다각화(business diversification)
경영자매수(MBO, management buyout)
경제성장률(economic growth rate)
경제협력개발기구(OECD)
경화(硬貨, hard currency)
계약불이행(default)
계약형 투자신탁(contract type investment trust)
고유위험(unique risk)
고정비율(fixed ratio)
고정자산(fixed assets)
고정환율제도(fixed exchange rate system)
공개매수(tender offer)
공개시장조작(open market control)
공매(空賣, short sale)
공모(公募, public placement)
공시(disclosure)
공칭자본제도(公稱資本制度 subscribed capital system)
과세표준(tax base)
관리변동환율제도(managed floating exchange rate system)
리회계(managerial accounting)
관세 및 무역에 관한 일반협정(GATT)
관세장벽(tariffs barrier)
교차헤징(cross hedging)
교차환율(cross rate)
교환사채(exchangeable bond)
국내총생산(GDP, Gross Domestic Products)
국민소득(NI, National Income)
국민총생산(GNP, Gross National Products)
국민총소득(GNI, Gross National Income)
국제결제은행(BIS, Bank of International Settlement)
국제금융공사(IFC, International Finance Corporation)
국제금융센터(international financial center)
국제부흥개발은행(IBRD)
국제수지(balance of payments)
국제채(international bond)
국제통화기금(IMF, International Monetary Fund)
국제피셔효과(international Fisher effect)
권리락(ex-rights)
권리락일(ex-rights day)
권리부(cum rights)
규모의 경제(economy of scale)
균형이자율(equilibrium rate of interest)
그린메일(green mail)
근월물(nearby month contract)
글래스-스티걸법(Glass-Steagall Act)
금리선물(interest rate futures)
금리스왑(interest rate swap)
금본위제도(gold standard system)
금융리스(financial lease)
금융선물(financial futures)
기관투자가(institutional investor)
기금형 투자신탁(fund type investment trust)
기대수익률(expected rate of return)
기대위험(expected risk)
기명주(registered stock)
기본적 분석(fundamental analysis)
기술적 분석(technical analysis)
기술적 지급불능(technical insolvency)
기업개선(workout)
기업공개(business disclosure)
기업구조재편(restructuring)
기업분할(split-up)
기업어음(CP, commercial paper)
기업연합(concern)
기업인수(takeover)
업인수제의(TOB, takeover bid)
기업제휴(cartel)
기업합동(trust)
기준금리(base rate)
기초자산(underlying assets)
기펜재(Giffen's goods)
기하평균(geometric mean)
기회비용(opportunity cost)
나스닥(NASDAQ)
납입자본금(paid-in capital)
내가격옵션(in-the-money option)
내부금융(internal financing)
내부수익률(IRR, internal rate of return)
내부자거래(insider trading)
내재가치(intrinsic value)
내재변동성(intrinsic volatility)
네이키드옵션(naked option)
노동집약도(labor intensity)
노멀백워데이션(normal backwardation)
누적배당(accummulated dividend)
누적적 우선주(cumulative preferred stock)
누진세(累進稅, progressive tax)
뉴욕증권거래소(NYSE, New York Stock Exchange)
니케이(Nikkei)225 주가평균
다우이론(Dow theory)
다우존스산업지수(DJIA, Dow Jones Industrial Average)
다운사이징(downsizing)
다중지수모형(multi-index model)
단순이자율(simple rate of interest)
단위형 투자신탁(unit type investment trust)
단일지수모형(single index model)
단주(端株, odd lot)
단주딜러(odd-lot dealer)
담보사채(secured bond)
당일거래자(day trader)
당좌비율(acid ratio, acid test ratio)
대각스프레드(diagonal spread)
대리관계(agency relation)
대수의 법칙(大數의 法則)
대주주(majority shareholder)
대차대조표(B/S, balance sheets)
대체스왑(substitution swap)
대칭정보(symmetric information)
델타(delta)
도덕적 해이(道德的 解弛, moral hazard)
독약(poison pill)
동증주가지수(TOPIX, Tokyo Stock Price Index)
듀레이션(duration)
등락선(A/D, advance-decline line)
등록채(registered bond)
디베스티츄어(divestiture)
디벤츄어(debenture)
디플레이션(deflation)
디플레이션 갭(deflation gap)
딜러(dealer)
라스파이레스지수(Laspeyres index)
라운드롯(round lot)
람다(lamda)
랜덤워크(random walk)
런던국제금융선물거래소(LIFFE)
런던은행간대출금리(LIBOR, London Inter-Bank Offered Rate)
레버리지드바이아웃(LBO, leveraged buyout)
롤오버(roll over)
리스(lease)
마진콜(margin call)
마코위츠모형(Markowitz model)
만기수익률(YTM, yield to maturity)
만기일(maturity date, expiration date)
만기효과(maturity effect)
매각리스백(sales and lease back)
매도역지정가주문(sell stop order)
매도포지션(short position)
매도헤지(short hedge)
매수법(purchase method)
매수역지정가주문(buy stop order)
매수포지션(long position)
매수헤지 (long hedge)
면세소득(tax-free income)
명목수익률(nominal rate of return)
명목이자율(nominal rate of interest)
명목GNP
모라토리움(moratorium)
모멘텀(momentum)
모험자본(venture capital)
무기명주(bearer stock, unregistered stock)
무기명채권(bearer bond, unregistered bond)
무담보사채(debenture, unsecured bond)
무디스(Moody's)
무보증사채(non-guaranteed bond)
무액면주(non-par value stock)
무역수지(balance of trade)
무위험수익률(risk-free rate of return)
무위험자산(risk-free assets, unrisky assets)
무차별곡선(indifference curve)
무한채권(unlimited bond)
무형고정자산(intangible assets)
물가지수(price index)
미결제약정(open interest)
미국재무부증권(U.S. Treasury securities)
미국형 옵션(American option)
반대매매(covering)
반덤핑관세(anti-dumping duties)
반투자(反投資, disinvestment)
발행시장(primary market)
방어적 풋(protective put)
배당기준일(record date)
배당락(配當落, ex-dividend)
배당락일(ex-dividend date)
배당무관련이론(irrelevant theory of dividend)
배당부(配當附, cum dividend)
배당수익률(dividend yield)
배드뱅크(bad bank)
배드펀드(bad fund)
백기사(white knight)
백지위임장(proxy)
버터플라이스프레드(butterfly spread)
벌쳐펀드(vulture fund)
법정자본금(legal capital)
베어(bear)
베이시스(basis)
베이시스거래(basis trading)
베이시스위험(basis risk)
베타계수(beta coefficient)
벤취마킹(benchmarking)
변동금리채권(FRN, Floating Rate Note)
변동성(volatility)
변동환율제도(floating exchange rate system)
보유기간수익률(holding period rate of return)
보유비용(cost of carry)
보증사채(guaranteed bond)
보통주(common stock)
복리(compound interest rate)
복합기업(conglomerate)
본원적 증권(primitive security)
부가가치(value added)
부채비율(debt ratio)
분리신설(spin-offs)
분리정리(separation theorem)
분리채(分離債, stripped bond)
분산(分散, variance)
분식(粉飾, window dressing)
불(bull)
불독본드(bulldog bond)
불완전헤지(imperfect hedge)
불포화만족(不飽和滿足, nonsatiation)
뷸릿포트폴리오(bullet portfolio)
브레튼우즈체제(Bretton Woods system)
브로커(broker)
브로커즈론(broker's loan)
브릿지론(bridge loan)
블랙먼데이(Black Monday)
블랙튜즈데이(Black Tuesday)
블랙-숄즈 옵션모형(Black and Scholes option pricing model)
블루칩(blue chip)
비공개기업화(going private)
비과세소득(non-taxable income)
비관세장벽(non-tariffs barrier)
비누적적 우선주(non-cummulating preferred stock)
비대칭정보(asymmetric information)
비드(bid)
비완성시장(incomplete market)
비율스프레드(ratio spread)
비차익거래(非差益去來, non-arbitrage transaction)
빅맥지수(Big Mac index)
빅뱅(Big Bang)
사모(私募, private placement)
사무라이본드(Samurai bond)
사외이사(outside director)
사이드카아(side car)
4차시장(the fourth market)
산술평균(arithmatic mean)
3차시장(the third market)
상관계수(correlation coefficient)
상업은행(commercial bank)
상장(上場, listing)
상품선물(commodity futures)
상품선물거래위원회(CFTC, Commodity Futures Trading Commission)
상호기금(mutual fund)
상호주(shares in mutual ownership)
상호회사(mutual company)
상환채(redeemable stock, callable share)
서킷브레이커(circuit breaker)
석유수출국기구(OPEC, Organization for Petroleum Exporting Countries)
선도거래(先渡去來, forward transaction)
선물거래(先物去來, futures transaction)
선물계약(futures contract)
선물옵션(futures options, options on futures)
선물이자율(futures interest)
선물환거래(forward exchange transaction)
선물환율(forward exchange rate)
선순위채(senior debt)
선입선출법(FIFO, first-in first-out)
성립가주문(market order)
세계무역기구(WTO, World Trade Organization)
세액공제(tax credit)
세이프가드(safe guard)
세타(theta)
세후순이익(EAT)
셔먼반트러스트법(Sherman Antitrust Act)
소득세(income tax)
소비자물가지수(CPI, consumer price index)
소액주주(minority shareholders)
손익계산서(P/L, profit and loss statement)
손익분기옵션(at-the-money option)
손익분기점(BEP, breakeven point)
쇼군본드(shogun bond)
수권자본제도(授權資本制度, authorized capital system)
수의상환채(callable bond)
수익률곡선(yield curve)
수익률스프레드(yield spread)
수익적 지출(revenue expenditure)
수익채권(revenue bond)
수직스프레드(vertical spread)
수평스프레드(horizontal spread)
순수증권(pure securities)
순운전자본(net working capital)
순자산(net assets)
순포지션(net position)
순현재가치(NPV, net present value)
스시본드(sushi bond)
스왑(swap)
스왑션(swaption)
스캘퍼(scalper)
스태그플레이션(stagflation)
스탠다드앤푸어스(Standard and Poor's)
스트래들(straddle)
스트랩(strap)
스트랭글(strangle)
스트립(strip)
스팟가격(spot price)
스페셜리스트(specialist)
스프레드(spread)
스프레드거래(spread trading)
시가총액(market capitalization)
시간가치(time value)
시간외거래(after-hours trading)
시계열분석(time-series analysis)
시너지효과(synergy effect)
시세조종(manipulation)
시장가치가중평균(market value weighted average)
시장기회선(market opportunity line)
시장성위험(marketability risk)
시장실패(market failure)
시장위험(market risk)
시장조성자(market maker)
시초가주문(at-the-opening)
시카고상업거래소(CME, Chicago Mercantile Exchange)
시카고상품거래소(CBOT, Chicago Board of Trade)
시카고옵션거래소(CBOE, Chicago Board of Options Exchange)
신디케이션(syndication)
신디케이트(syndicate)
신디케이티드론(syndicated loan)
신용거래(margin trading)
신용관리기금
신용등급(credit grade)
신용보증기금
신용잔고(debit balance)
신용평가(credit rating)
신종기업어음(CP, commercial paper)
신주인수권(preemtive rights)
신주인수권부사채(BW, bond with warrants)
신주인수권증서(warrant)
신호전달이론(signalling theory)
실질수익률(real rate of return)
실질이자율(real interest rate)
실질주주(beneficial owner)
실현수익률(realized yield)
실효이자율(effective interest rate)
싱가폴국제통화거래소(SIMEX, )
아시아개발은행(ADB, Asian Development Bank)
액면이자율(face interest rate)
액면주(par value stock)
약세수직스프레드(bearish vertical spread)
약세수평스프레드(bearish horizontal spread)
약정수익률(promised yield)
약형 효율성(weak form efficiency)
양건예금(兩建預金, compensating balance)
양도성예금증서(CD, certificates of deposit)
양키본드(Yankee bond)
엔젤펀드(angel fund)
역마진(reverse margin)
역버터플라이스프레드(reverse butterfly spread)
역분식(reverse window dressing)
역사적 변동성(historical volatility)
역선택(reverse selection)
역스왑(reverse swap)
역시너지효과(negative synergy effect)
역외금융(域外金融, offshore banking)
역지정가격(stop price)
역지정가주문(stop order, stop loss order)
역진세(逆進稅, regressive tax)
연(run)
연결재무제표(consolidated financial statements)
연금(pension)
연금기금(pension fund)
연방예금보험공사(FDIC, Federal Deposit Insurance Corporation)
연방준비공개시장위원회(Federal Reserve Open Market Committee)
연방준비위원회(FRB, Federal Reserve Board)
연방준비은행(Federal Reserve Bank)
연방준비제도(FRS, Federal Reserve System)
연속상환채(serial bond)
연화(軟貨, hard currency)
열등재(inferior goods)
영란은행(英蘭銀行)
영업레버리지(operating leverage)
영업이익(EBIT, earnings before interest and taxes)
예금보험(deposit insurance)
예비적 동기(precautionary motive)
옵션(option)
옵션가격결정모형(option pricing model)
옵션부사채(bond with option)
옵션채(option bond)
옵션패러티(option parity)
옵션프리미엄(option premium)
완성시장(complete market)
완전경쟁시장(perfect struggle market)
완전헤지(perfect hedge)
외가격옵션(out-of-the-money option)
외국채(foreign bond)
외국환평형기금(exchange stabilization fund)
외부경제(external economy)
외부금융(external financing)
외부효과(external effect)
요구불예금(demand deposit)
우대금리(prime rate)
우루과이라운드(Uruguay round)
우발채무(contingency liability)
우선주(preferred stock)
우호적 매수(friendly takeover)
운용리스(operating lease)
운전자본(working capital)
원가회계(cost accounting)
원리금분리거래(STRIPS)
원리금분리채권(clip and strip bond)
원월물(far month contract)
월스트리트(Wall Street)
위임장(proxy)
위임장투쟁(proxy fight)
위탁증거금(customer margin)
위험(risk)
위험과 수익의 트레이드오프(trade-off)
위험선호(risk preference)
위험수익률(risky rate of return)
위험자산(risky assets)
위험차익거래(risk arbitrage transaction)
위험프리미엄(risk premium)
위험회피(risk aversion)
위험회피도(risk aversiom measure)
유동비율(liquid ratio)
유동성(liquidity)
유동성위험(liquidity risk)
유동성프리미엄(liquidity premium)
유동자산(liquid assets)
유럽형 옵션(European option)
유로달러(Eurodollar)
유로채(Eurobond)
유로통화(Eurocurrency)
유보이익(retained earnings)
유선스(usance)
유지증거금(maintenance margin)
유통시장(secondary market)
유한채권(limited bond)
유형고정자산(tangible assets)
유효수요(effective demand)
유효이자율(effective interest rate)
은행간 시장(interbank market)
은행인수어음(BA, Banker's Acceptances)
이요인모형(two-factor model)
이익사채(income bond)
이익잉여금처분계산서(statement of retained earnings)
이익참가사채(participating bond)
이자보상비율(interest coverage ratio)
이중과세(double taxation)
이중바닥형(double bottom)
이중천정형(double top)
이표(coupon)
이표분리(coupon stripping)
이표채(利票債, coupon bond)
이항옵션가격결정모형(binomial option pricing model)
인덱스펀드(index fund)
인도(delivery)
인센티브주식옵션(incentive stock option)
인수(引受, acquisition)
인수(引受, underwriting)
인수합병(merger & acquisition)
인스티넷(INSTINET)
인플레이션(inflation)
인플레이션위험(inflation risk)
인플레이션 헤지(inflation hedge)
일반물가수준회계(GPLA, general price level accounting)
일반적으로 인정된 회계원칙(GAAP)
1월효과(January effect)
일일정산(一日精算, daily settlement)
자기상관(autocorreltion)
자기자본이익률(ROE, return on equity)
자동차매출채권증서(CARS, certificate for automobile receivables)
자버(jobber)
자본구조(capital structure)
자본비용(capital cost)
자본시장(capital market)
자본시장선(capital market line)
자본예산(capital budgeting)
자본이득(capital gain)
자본자산가격결정모형(CAPM, capital asset pricing model)
자본자유화(capital liberalization)
자본재(capital goods)
자본적 지출(capital expenditure)
자본조달분기점(financial breakeven point)
자본집약도(capital intensity)
자본환원율(capitalization rate)
자산담보부증권(ABS, asset backed securities)
자산부채종합관리(ALM, asset and liability management)
자산세(property tax)
자스닥(JOSDAQ)
자유재(free goods)
자전거래(cross trading)
잔여배당이론(residual theory of dividends)
잔존가치(salvage)
잔차분석(residual analysis)
잠자는 미녀(sleeping beauty)
장외시장(OTC, over-the-counter market)
재무레버리지(financial leverage)
재무상태변동표(statement of changes in financial position)
재무제표(financial statements)
재무회계(financial accounting)
재조직(reorganization)
재투자(reinvestment)
재할인율(rediscount rate)
저당증서(mortgage)
적대적 매수(hostile takeover)
전매(轉賣, long covering)
전신환(電信換, T/T, telegraphic transfer)
전자화폐(electronic money)
전환가격(conversion price)
전환가치(conversion value)
전환비율(conversion ratio)
전환사채(CB, convertible bond)
전환프리미엄(conversion premium)
정보불균형(information asymmetry)
정크본드(junk bond)
제로베이스(zero base)
제로베타포트폴리오(zero-beta portfolio)
제로섬(zero sum)
제로쿠폰채(zero-coupon bond)
조기행사(早期行使, early exercise)
조세회피지대(tax haven)
조업도(operating rate)
종가(終價, closing price)
종가(終價, terminal value)
종가계수(compounding factor)
종가세(從價稅, ad valorem tax)
종량세(從量稅, specific tax)
종업원지주제(從業員持株制, employee's stock ownership System)
주가수익률(PER, price earnings ratio)
주가지수(stock price index)
주가지수선물(stock price futures)
주가지수옵션(stock price option)
주당배당금(DPS, dividends per share)
주당순이익(EPS, earnings per share)
주당순자산(net assets per share)
주당장부가치(BPS, book value per share)
주당현금흐름(cash flows per share)
주말효과(weekend effect)
주식배당(stock dividend)
주식병합(reverse split)
주식분할(stock split)
주식예탁증서(depositary receipts)
주식옵션(stock option, equity option)
주식옵션보상제도(stock option plans)
주주총회(general meeting of stockholders)
준강형 효율성(semi-strong form efficiency)
준통화(quasi money, near money)
중앙은행(central bank)
증거금(margin)
증거금거래(margin trading)
증권거래법(Securities Exchange Act)
증권거래위원회(SEC, Securities and Exchange Commission)
증권금융(securities financing)
증권시장선(securities market line)
증권화(securitization)
증분현금흐름(incremental cashflow)
증여세(gift tax)
증자(增資, increase in capital)
지급불능(insolvency)
지방은행(regional bank)
지방채(municipal bond)
지배원리(dominance principle)
지배주주(controlling shareholder)
지분풀링법(pooling of interests method)
지불준비금(required reserves)
지식기반(knowledge base)
GNMA(Government National Mortgage Association)
GNP디플레이터(GNP deflator)
지정가주문(limit order)
지주회사(holding company)
지지선(support line)
직접고시(direct quotation)
직접금융(direct financing)
직접세(direct tax)
진성어음(real bills)
차익거래(差益去來, arbitrage transaction)
차환(借還, refund)
참가적 우선주(participating preferred stock)
채권등급평정(bond rating)
채권면역(債權免疫, immunization)
채권스왑(bond swap)
채권약정서(bond indenture)
채무불이행(default)
처분가치(abandonment value)
청산(淸算, evening up)
청산(淸算, liquidation)
청산가치(liquidating value)
청산거래(淸算去來, clearing transaction)
청산배당(liquidating dividend)
초과수익(excess return)
총액인수(bought deal)
총운전자본(total working capital)
총자산수익률(ROA, return on assets)
총자산회전율(TATO, total assets turnover ratio)
총포지션(gross position)
최대수익률포트폴리오(MRP, maximum return portfolio)
최소분산포트폴리오(MVP, minimum variance portfolio)
최적자본구조(optimal capital structure)
추가증거금(additional margin)
추락천사(fallen angel)
추세분석(trends analysis)
충당금(reserve)
카버드옵션(covered option)
커미션브로커(commission broker)
커버(cover)
커버드콜링(covered calling)
컨벡서티(convexity)
코스닥(KOSDAQ)
콘소시움(consortium)
콘솔(Consol)
콘탱고(contango)
콜시장(call market)
콜옵션(call option)
콤비네이션(combination)
쿠션본드(cushion bond)
클레이튼법(Clayon Act)
토빈세(Tobin tax)
토빈의 큐(Tobin's q ratio)
통정매매(通情賣買, wash sale)
통화량(money supply)
통화바스켓(currency basket)
통화선물(currency futures)
통화스왑(currency swap)
통화옵션(currency option)
투기거래(speculation trading)
투매(dumping)
투자등급(investment grade)
투자수익률(ROI, return on investment)
투자은행(investment bank)
투자클럽(investment club)
투자회사(investment company)
티커심볼(ticker symbol)
파레토최적(Pareto optimum)
파산비용(cost of bankruptcy)
파산적 지급불능(insolvency in bankruptcy)
파생금융상품(financial derivatives)
파생적 증권(derivatives, derivative securities)
파아쉐지수(Paasche index)
팩토링(factoring)
펀드매니저(fund manager)
펀드멘탈(fundmental)
펌뱅킹(firm banking)
평가절상(appreciation)
평가절하(depreciation)
평균-분산 이론(mean-variance theory)
폐쇄형 투자신탁(closed-end investment trust)
포지션(position)
포지션트레이더(position trader)
포트폴리오(portfolio)
포트폴리오베타(portfolio beta)
포트폴리오 선택(portfolio selection)
포트폴리오 인슈어런스(portfolio insurance)
풋옵션(put option)
풋-콜패리티(put-call parity)
프랜차이즈(franchise)
프로그램매매(program trading)
프로젝트 파이낸싱(project financing)
피셔효과(Fisher effect)
필터기법(filter rule, filter technique)
한계효용(marginal utility)
할인채(discount bond)
할증채(premium bond)
합병(合倂, merger)
합성선물(synthetic futures)
합성옵션(synthetic option)
합작투자(joint venture)
핫머니(hot money)
항생주가지수(Hang-Seng stock price index)
행사가격(exercise price, strike price)
현가(PV, present value)
현가계수(discount factor)
현물환율(spot exchange rate)
헤지(hedge)
헤지비율(hedge ratio)
협조융자(co-financing)
호가(呼價, quotes, quotation)
혼수주(watered stock)
홈뱅킹(home banking)
화폐시장(money market)
화폐시장기금(MMF, money market fund)
화폐의 시간적 가치(time value of the money)
확실성등가(certainty equivalent)
환노출(exchange exposure)
환매(還買, short covering)
환매채(還買債, RP, repurchase agreement)
환위험(exchange risk)
활동성(activity)
황금낙하산(golden parachute)
회귀분석(regression analysis)
회사형 투자신탁(company type investment trust)
회전율(turnover ratio)
횡단면분석(cross-sectional analysis)
효율적 시장가설(EMH, efficient market hypothesis)
효율적 투자선(efficient frontier)
후순위채(junior debt)
후입선출법(LIFO, last in first out)
출처: 김지현 회계법률