Chapter 15 describes how debt and equity securities are issued.

第15章介绍了债券和股票是如何发行的。

Common stocks: Common stocks, also known as equity securities or equities, represent ownership shares in a corporation.

普通股：普通股，也被称为股票或股份，代表在公司的所有权凭证。

Marketable securities Equity securities or debt securities that are actively traded or which can be otherwise bought or sold.

可上市场证券指正在交易中的或者可买进或卖出的股票或债券。

When stocks are purchased, the entire cost of purchasing stocks should be debited to the Marketable Equity Securities account, credited to the cash account.

当购入股票时，应按股票的购入成本借记权益性证券账户，贷记现金账户。

So, you now know about the two basic securities: equity and debt, better known as stocks and bonds.

所以，现在你知道两个基本的证券：拥有权和借款，也就是常说的股票和债券。

Domestic bond and equity markets should grow quickly, with more securities sold to local investors.

向当地投资人出售更多股票，迅速壮大国内债券股票市场。

Convertible securities, which were bashed in 2008 in part from forced selling by leveraged hedge funds, offer a nice combination of yield and equity kickers.

可转换债券，由于在2008年被杠杆对冲基金被迫抛售而大幅下跌，提供了一个很好的收益率组合和准股票权益。

Complicating matters, investors in complex mortgage-linked securities, who make money based on interest payments, could still balk, especially those who hold second mortgages or home equity loans.

令事情变得复杂的是，复杂的抵押贷款挂钩证券的投资者，那些靠支付利息赚钱的人，可能还在犹豫，尤其是那些持有第二抵押贷款或房屋净值贷款的投资者。

"The profit rebound last year wasn't recognized by the market, " says Gregory Stanek, executive director of equity sales at Mitsubishi UFJ Securities.

“市场对于去年的公司盈利回升反应平平”，三菱UFJ证券（Mitsubishi UFJ Securities）股权销售执行总监格里高利•斯坦内克说。

Sociologist William Domhoff reports that the 99 percent hold just 38 percent of equity in businesses, 40 percent of financial securities, and 62 percent of stocks and mutual funds.

社会学家William Domhoff表示，99%的人仅榨油38%的企业股权，40%的金融债券，62%的股票和基金。

Thelowest-rated securities (the last to get the cashflows and the first to bearthe brunt of default) are known as “equity”.

最低评级的证券也被称为“股票”（因为都是最后才能得到现金流和第一个承担主要拖债风险的证券。）

Land Securities has been able to start building in part because it raised lots of equity during 2009 and in part by joining with others.

“土地证券”之所以能够开始新楼盘的建设，部分原因是该公司在2009年募集了许多资金，还有部分原因是这些项目是与其它公司联合开发的。

But it would apply to all subordinated securities and would be at least equivalent in value to the common equity.

但它将适用于所有次级证券，并至少与普通股等值。

This is a nexus of private-equity and hedge funds, money-market funds and auction-rate securities, non-banks such as GE Capital and new securities such as CDOs and credit-default swaps.

“影子银行业系统”是一种由私募股权、对冲基金、货币市场基金以及拍卖利率证券，外加诸如通用电气资本等非银行机构和债务抵押证券、信用违约掉期等新型证券所组成的网络。

Those prices are likely to stabilise next year and with them the levels of home equity-the ultimate collateral for global holdings of American mortgage-backed securities, some toxic.

这些价格很可能在明年趋于稳定，房屋净值[4]—全球持有美国按揭支持证券的最终抵押品(一些是有害的)—亦会随之平稳。

The EBA’s insistence that only the purest capital should be counted—ie, stripping out newfangled hybrid securities and other quasi-equity instruments—was useful, too.

EBA的主张，即仅净资产才应纳入计算范围，如除去最新的混合债券和其他的准股权工具等，也是有可取之处。

Most types of securities products, private equity loss in the range of 10% or less.

大部分证券种类的产品，私人股权损失在10％或以下的范围。

China Securities Journal news, the hot private equity market since a year age has attracted a lot of private equity institutions adding weight to the layout of equity funds.

中证报消息，最近一年来私募股权市场的火热，使得不少私募机构加码股权类基金的布局。

An investment bank is an institution that can act as an agent or underwriter for companies that wish to issue securities or equity.

投资银行是能够充当想要发行有价证券或股票的公司代理人或担保人的机构。

Pyramid equity structure is a widespread kind of ownership structure in securities markets in our country.

金字塔股权结构是我国证券市场上广泛存在的一种公司所有权结构。

Market Neutral - Securities Hedging: Invests equally in long and short equity portfolios generally in the same sectors of the market.

市场中性-证券对冲： 股票投资组合入股同样长，短，一般在市场相同的部门。

The company which runs both hedge funds and private equity funds plans to offer securities to the public.

设有对冲基金和私人股本基金的公司计划向公众提供证券。

Margin Call Amount of additional cash or securities that must be deposited in an account if equity falls below minimum margin maintenance level.

追缴保证金通知当净值低于最低保证金维持标准时必须存入的资金或股票。

Margin Call Amount of additional cash or securities that must be deposited in an account if equity falls below minimum margin maintenance level.

超额保证金在长期或短期账户中，超过法定保证金维持范围的股票账户净值。

This will allow Banks, securities houses and their customers to have seamless transactions between equity, bonds, derivatives and foreign exchange.

这样，银行证券公司和它们的客户就能够完全经由电脑系统买卖股票债券衍生工具和外汇。