术语表

A
Adjusted Gross Income (AGI)
An interim calculation in the computation of income tax liability. It is computed by subtracting certain allowable adjustments from gross income.
管理员
A person appointed by the court to settle an estate when there is no 将.
税后回报
The return from an investment after the effects of taxes have been taken into account.
积极成长型基金
A mutual fund whose primary investment objective is substantial capital gains. 共同基金的回报和本金价值随市场状况的变化而波动. Shares, when sold, may be worth more or less than their original cost. Investments seeking to achieve higher returns also involve a higher degree of risk. Mutual funds are sold by prospectus. 请在投资前仔细考虑投资目标、风险、费用和费用. 招股说明书, which contains this and other information about the investment company, 可以从你的财务专业人士那里获得吗. Be sure to read the prospectus carefully before deciding whether to invest.
Alternative Minimum Tax
一种计算所得税的方法,不允许某些扣除、抵免和排除. This was intended to ensure that individuals, 信托基金, 受益于税收优惠的遗产也不能逃避所有的联邦所得税责任. People must calculate their taxes both ways and pay the greater of the two.
年金
An insurance-based contract that provides future payments at regular intervals in exchange for current premiums. 年金合同通常从银行购买, 信用合作社, 经纪公司, 或保险公司. Any guarantees are contingent on the claims-paying ability of the issuing company.
资产
Anything owned that has monetary value.
资产配置
The process of repositioning assets in a portfolio to maximize potential return for a particular level of risk. This process is usually done using the historical performance of the asset classes within sophisticated mathematical models. 资产 allocation does not guarantee against loss; it is a method used to help manage investment risk.
资产类别
具有相似特征的一类投资.
审计
由客观的专业人员对公司的会计和财务文件进行检查. 审计是为了确定记录的准确性, 一致性, 并符合法律和会计原则.
B
平衡基金
以平衡股票和债券为目标的共同基金. 平衡型基金的波动性往往比纯股票型基金小. 共同基金的回报和本金价值随市场状况的变化而波动. Shares, when sold, may be worth more or less than their original cost. Mutual funds are sold by prospectus. 请在投资前仔细考虑投资目标、风险、费用和费用. 招股说明书, which contains this and other information about the investment company, 可以从你的财务专业人士那里获得吗. Be sure to read the prospectus carefully before deciding whether to invest.
熊市
When the stock market appears to be declining overall, it is said to be a bear market.
受益人
A person named in a 人寿保险 policy, 年金, 将, 信任, or other agreement to receive a financial benefit upon the 死亡 of the owner. A beneficiary can be an individual, company, organization, and so on.
蓝筹股
具有长期盈利能力和持续支付股息的公司的普通股.
债券
债券是一种债务的证明,发行人承诺向债券持有人支付一定数额的利息,并在到期日偿还本金. 债券通常以1000美元的倍数发行.
账面价值
The net value of a company's assets, less its liabilities and the liquidation price of its preferred issues. The net asset value divided by the number of shares of common stock outstanding equals the book value per share, 哪个可能高于或低于股票的市场价值.
牛市
When the stock market appears to be advancing overall, it is said to be a bull market.
Buy-Sell协议
买卖协议指的是两方或多方之间的一种安排,其中一方有义务购买企业,另一方有义务在死亡后出售企业, 残疾, or retirement of one of the owners.
C
资本收益或损失
The difference between the sales price and the purchase price of a capital asset. When that difference is positive, the difference is referred to as a capital gain. 当差值为负时,即为资本损失.
现金替代
Short-term 投资, such as U.S. 美国国债, certificates of deposit, and money market fund shares, that can be readily converted into cash.
现金退还金额
当投保人停止承保时,他或她有权获得的金额. Policyholders are usually able to borrow against the surrender value of a policy from the insurance company. 未偿还的保单贷款将减少保单的死亡抚恤金和现金价值,数额为任何未偿还贷款余额加上利息.
CERTIFIED FINANCIAL PLANNER® 医生
A credential granted by the Certified Financial Planner Board of Standards, Inc. (丹佛,CO)授予完成财务规划和道德综合课程的个人. CFP®, CERTIFIED FINANCIAL PLANNER® and federally registered CFP (with flame logo)® are certification marks owned by the Certified Financial Planner Board of Standards. These marks are awarded to individuals who successfully complete the CFP Board's initial and ongoing certification.
Certified Public Accountant (CPA)
由州会计委员会授予通过统一注册会计师考试(由美国注册会计师协会管理)并满足州认证的教育和专业经验要求的个人的职业执照.
慈善领导信任
A 信任 established for the benefit of a charitable organization. A grantor who places money, 证券, 财产, and other assets in a charitable remainder 信任 can designate an income beneficiary, even if it is the grantor herself, to receive payment of a specified amount (at least annually) from the 信任. 你也可以根据剩余利息的估计现值获得所得税减免,这些利息最终将捐给慈善机构.
Charitable Remainder 信任
A 信任 established for the benefit of a charitable organization. A grantor who places money, 证券, 财产, and other assets in a charitable remainder 信任 can designate an income beneficiary, even if it is the grantor herself, to receive payment of a specified amount (at least annually) from the 信任. 你也可以根据剩余利息的估计现值获得所得税减免,这些利息最终将捐给慈善机构.
Chartered Financial Consultant (ChFC)
A professional financial planning designation granted by The American College (Bryn Mawr, PA) to individuals who complete a comprehensive curriculum in financial planning. Prerequisites include passing a series of written examinations, meeting specified experience requirements and maintaining ethical standards. The curriculum encompasses wealth accumulation, 风险管理, 所得税, planning for retirement needs, 投资, estate and succession planning.
Chartered Life Underwriter (CLU)
由美国学院授予完成主要集中在风险管理的综合课程的个人的专业称号. Prerequisites include passing a series of written examinations, meeting specified experience requirements, and maintaining ethical standards. 课程包括保险和财务规划, 所得税, individual 人寿保险, 人寿保险法律, estate and succession planning, 为企业主和专业人士制定计划.
眼镜蛇
《28365bet》是一项联邦法律,要求雇员超过20人的雇主为被解雇或退休的雇员提供继续享受18个月医疗保险的机会,费用由雇员承担. Coverage may be extended to the employee's dependents for 36 months in the case of divorce or 死亡 of the employee.
Coinsurance or Co-Payment
如果他或她的保险不提供100%的保险,被保险人必须支付的医疗和/或牙科费用.
大宗商品
The generic term for goods such as grains, 食品, 牲畜, 油, 还有在国家交易所交易的金属. These exchanges deal in both "spot" trading (for current delivery) and "futures" trading (for delivery in future months).
普通股
A unit of ownership in a corporation. 普通股股东通过获得股息和股票价格的资本利得或亏损来分享公司的利润或亏损.
夫妻共同财产
国家法律不同, but generally all 财产 acquired during a marriage -- excluding 财产 one spouse receives from a 将, 继承, or gift -- is considered 夫妻共同财产, and each partner is entitled to one half. This includes 债务 accumulated. 目前有9个州有共同财产法:亚利桑那州, 加州, 爱达荷州, 路易斯安那州, 内华达, 新墨西哥, 德州, 华盛顿, 和威斯康辛州. (Alaska adopted a 夫妻共同财产 system in 1998, but it is optional.)
复利
感兴趣 that is computed on the principal and on the accrued 感兴趣. 复利可以连续计算、每日计算、每月计算、每季度计算、每半年计算或每年计算.
消费者价格指数
美国.S. 劳工部通货膨胀的主要指标. 消费者价格指数是根据美国城市地区大约400种零售商品的价格每月计算出来的.
D
扣除
可从总收入中减去的数额, 从总地产, 或者来自礼物, 从而降低了征税的金额.
界定利益计划
退休计划一种合格的退休计划,退休雇员将获得有保证的退休基金, usually payable in installments. 雇主可以按福利所需的水平每年向该计划缴款. The annual contributions are limited to a specified amount, indexed to inflation.
Defined Contribution Plan
一种退休计划,在这种计划下,雇主或雇员每年的供款通常是雇员的补偿或公司利润的固定百分比. The amount of retirement benefits is not guaranteed; rather, it depends upon the investment performance of the employee's account.
多样化
投资于不同的公司、行业或资产类别,试图限制整体风险. 当然, diversification does not guarantee against loss; it is a method used to help manage investment risk. 多样化 may also mean the participation of a large corporation in a wide range of business activities.
股息
公司按比例分配给股东的部分收益,通常以现金形式. 在优先股, 股息 are usually fixed; with common shares, 股息可随公司的命运而变化.
美元价格平均计算法
A system of investing in which the investor buys a fixed dollar amount of 证券 at regular intervals. 投资者因此在股价下跌时买入更多的股票,而在股价上涨时买入更少的股票, and the average cost per share is lower than the average price per share. Dollar cost averaging does not ensure a profit or prevent a loss. Such plans involve continuous 投资 in 证券 regardless of fluctuating prices. You should consider your financial ability to continue making purchases during periods of low and high price levels. 然而, 这可能是投资者积累股票以帮助实现长期目标的一种有效方式.
Durable Power of Attorney for Finances (DPOA)
A durable attorney for finances (DPOA) enables you to authorize someone to act on your behalf in financial and legal matters. Your agent could pay everyday 费用, watch over your 投资, 税收和文件, 其他任务. A DPOA may become effective immediately or when a triggering event occurs, such as a doctor certifying that you are physically or mentally incapacitated.
卫生保健持久授权书(HPOA)
卫生保健持久授权书(HPOA), also known as a 健康-care proxy, enables you to appoint a representative to make medical decisions for you if you become unable to do so yourself. 你可以委任任何年满法定年龄(通常为18岁或以上)的人士为你的代理人。, and you can decide how much power your representative 将 have. HPOA应符合HIPAA规定,以便您的代表可以访问您的私人医疗信息.
E
有效边界
对一组给定资产的风险和收益进行分析的统计结果,它表明可能存在的资产余额, under certain assumptions, 在给定的风险水平下获得最佳回报.
Employer-Sponsored Retirement Plan
由雇主赞助的税收优惠的退休计划. Among the more common employer-sponsored retirement plans are 401(k) plans, 403 (b)的计划, simplified employee 养老金计划s, and 利润分享 plans.
注册代理人(EA)
登记代理人是指通过适当的考试,代表纳税人向国内税务局申请税务服务的人. 注册代理, like attorneys and certified public accountants, 他们可以代表哪些纳税人不受限制, what types of tax matters they can handle, 以及他们以前可以代表客户的国税局办公室.
股本
The value of a person's ownership in real 财产 or 证券; the market value of a 财产 or business, less all claims and liens against it.
The Employee Retirement Income 安全 Act is a federal law covering all aspects of employee retirement plans. If employers provide plans, 它们必须有充足的资金,并提供投资, 幸存者的权利, 和披露.
ESOP (employee stock ownership plan)
A defined contribution retirement plan in which company contributions must be invested primarily in qualifying employer 证券.
遗产保护
为在个人死亡时对其资产进行有序和具有成本效益的分配而协调的活动. Estate conservation often includes the use of 将s and 信托基金.
遗产税
Upon the 死亡 of a decedent, 联邦和州政府对留给他人的遗产的价值征税(有限制).
高管奖金计划
雇主支付的福利属于行政人员所有. The bonus could take the form of cash, 汽车, 人寿保险, or other items of value to the executive.
遗嘱执行人
遗嘱执行人由遗嘱检验法庭或遗嘱指定来执行被继承人的指示和要求的人.
F
Federal Income Tax Bracket
按一定比率应纳税的收入范围. 2019年和2020年的税率为10%, 12%, 22%, 24%, 32%, 35%, 和37%.
固定收益
Income from 投资, 如cd, Social 安全 benefits, 养老金, 一些养老金, 或大多数债券, that is the same every month.
401 (k)计划
A defined contribution plan that may be established by a company for retirement. Employees may allocate a portion of their salaries into this plan, and contributions are excluded from their income for tax purposes (与局限性). 贡献和收益将复合递延税. 从401(k)计划中提款要按普通收入缴税, 如果在59岁半之前取款,可能还要额外缴纳10%的联邦税.
403 (b)的计划
由非营利组织或学校为退休人员设立的固定缴款计划. Employees may allocate a portion of their salaries into this plan, and contributions are excluded from their income for tax purposes (与局限性). 贡献和收益将复合递延税. 从403(b)计划中提取的资金按普通收入纳税, 如果在59岁半之前取款,可能还要额外缴纳10%的联邦税.
基本面分析
一种分析股票市场中特定因素——如市盈率的方法, 收益率, or return on 股本 - are used to determine what stock may be favorable for investment.
G
礼物税
对作为礼物的财产转让征收的一种联邦税. This tax is paid by the donor. 在2019年和2020年,捐赠者每年向每个受赠人提供的前1.5万美元是免税的. Most states also impose a gift tax. 赠与税的减免是根据通货膨胀而定的.
H
全息将
一份完全由遗嘱人手写的遗嘱. Without witnesses, holographic 将s are valid and enforceable only 在一些州.
I
Individual Retirement Account (IRA)
如果纳税人符合一定的要求,在计算联邦和州所得税时,传统IRA的贡献可以从劳动收入中扣除. 所得累计税递延至提取, 然后整个提款按普通收入纳税. 没有资格作出可扣除的供款的个人,可以作出不可扣除的供款, the earnings on which would be tax deferred.
通货膨胀
随着时间的推移,产品和服务价格的上涨. The government's main measure of inflation is the 消费者价格指数.
没有遗嘱的
A person who dies without leaving a valid 将. 然后由州法律决定谁继承财产或担任未成年子女的监护人.
投资领域
具有相似特征的一大类资产. 这五个投资类别包括现金替代品, 固定的本金, 股本, 债务, 和有形资产.
不可撤销的信任
A 信任 that may not be modified or terminated by the 信任or after its creation.
J
Joint and Survivor 年金
大多数养老金计划都必须提供这种形式的养老金计划,在退休人员死亡后,在退休人员及其配偶的一生中支付. 退休人员及其配偶必须明确选择不接受此付款表格.
联合租赁
Co-ownership of 财产 by two or more people in which the survivor(s) automatically assumes ownership of a decedent's 感兴趣.
共同持有房地产
由两个或两个以上的人共同拥有的财产, 共有财产, or, 在一些州, 夫妻共同财产.
L
责任
Any claim against the assets of a person or corporation: accounts payable, 工资, 和应付工资, 股息 declared payable, 应计未付税, 还有固定或长期债务,比如抵押贷款, 信用债券, 和银行贷款.
有限合伙
有限合伙企业将投资者的资金集中在一起,开发或购买能够产生收入的房产. When the partnership subsequently receives income from these properties, 它把收入作为股息支付给投资者. 有限合伙s are subject to special 风险 such as illiquidity and those 风险 inherent in the underlying 投资. There are no assurances that the stated investment objectives 将 be reached. At redemption, the investor may receive back less than the original investment. 个人必须符合特定的适宜性标准. 这些标准, along with the 风险 and other information concerning the partnership, are set forth in the prospectus, 哪些可以从你的财务专业人员那里得到. 请在投资前仔细考虑投资目标、风险、费用和费用. Be sure to read the prospectus carefully before deciding whether to invest.
流动性
How quickly and easily an asset or security can be converted into cash.
生活的信任
一个人在他或她的一生中建立的信托.
生活将会
一个生活, 哪一种是提前医疗指示, can be used to outline which medical procedures you want to be used to prolong your life, typically in the event of a terminal illness. It generally does not become effective until you become incapacitated. 即使你的州没有批准生前遗嘱, 你可能仍然想要一个来记录你的愿望.
一次性分配
The disbursement of the entire value of an employer-sponsored retirement plan, 养老金计划, 年金, 或类似帐户给帐户所有者或受益人. Lump-sum distributions may be rolled over into another tax-deferred account.
M
边际税率
额外的一美元收入所缴纳的税款. As income rises, so does the tax rate.
婚姻扣除
A provision of the tax codes that allows all assets of a deceased spouse to pass to the surviving spouse free of estate taxes. This provision is also referred to as the "unlimited marital deduction." The marital deduction may not apply in the case of noncitizens.
市值
市值, 或市值, is the total value of the shares outstanding of a publicly traded company. It is calculated by multiplying a company’s number of shares outstanding by the current market price per share.
货币市场基金
A mutual fund that specializes in investing in short-term 证券 and tries to maintain a constant net asset value of $1. Money-market funds are neither insured nor guaranteed by the Federal Deposit Insurance Corporation (FDIC) or any government agency. Although money market funds seek to preserve the value of your investment at $1 per share, it is possible to lose money when investing in a money market fund.
市政债券
A 债务 security issued by municipalities. The income from municipal 债券 is usually exempt from federal income taxes. 在发行市政债券的州,它还可以免除州所得税. Some municipal bond 感兴趣 could be subject to the federal alternative minimum tax. If you sell a municipal bond at a profit, you could incur capital gains taxes. 债券的本金价值随市场情况而波动. 债券s sold prior to maturity may be worth more or less than their original cost.
市政债券基金
A mutual fund that specializes in investing in municipal 债券. 债券 funds are subject to the same inflation, 利率, 信用风险与其标的债券相关. 随着利率的上升, bond prices typically fall, 哪些因素会对债券基金的表现产生不利影响. The principal value of bond funds fluctuates with changes in market conditions. Shares, when sold or redeemed, may be worth more or less than their original cost. Mutual funds are sold by prospectus. 请在投资前仔细考虑投资目标、风险、费用和费用. 招股说明书, which contains this and other information about the investment company, 可以从你的财务专业人士那里获得吗. Be sure to read the prospectus carefully before deciding whether to invest.
共同基金
A collection of stocks, 债券, 或由投资公司用一群投资者的资金购买和管理的其他证券. 共同基金的回报和本金价值随市场状况的变化而波动. Shares when sold, or redeemed, may be worth more or less than their original cost. Mutual funds are sold by prospectus. 请在投资前仔细考虑投资目标、风险、费用和费用. 招股说明书, which contains this and other information about the investment company, 可以从你的财务专业人士那里获得吗. Be sure to read the prospectus carefully before deciding whether to invest.
N
资产净值
共同基金当前所持股份的每股价值. The net asset value is calculated by dividing the net market value of the fund's assets by the number of outstanding shares.
P
汇集收入基金
由慈善组织建立的信托基金,它结合了几个捐赠者的捐款,并根据信托基金的收入为这些捐赠者分配收入. 该信托基金由该慈善组织管理, and contributions are partially deductible for income tax purposes.
投资组合
个人或共同基金持有的所有投资.
优先股
对公司收益有所有权的股票, before payment can be made on the common stock, and that is usually entitled to priority over common stock if the company liquidates. 一般来说,优先股按固定利率支付股息.
婚前协议
婚前协议婚前安排的法律协议,规定谁拥有婚前和婚后获得的财产以及离婚时财产如何分配. 写福利不受婚前协议的影响.
Price/Earnings Ratio (P/E Ratio)
The market price of a stock divided by the company's annual earnings per share. Because the P/E ratio is a widely regarded yardstick for investors, it often appears with stock price quotations.
主要
In a security, the principal is the amount of money that is invested, excluding earnings. 在债券等债务工具中,它指的是面值.
遗嘱认证
The court-supervised process in which a decedent's estate is settled and distributed.
利润分享计划
An agreement under which employees share in the profits of their employer. The company makes annual contributions to the employees' accounts. 这些资金通常累积到雇员退休或离开公司时才会被递延纳税.
招股说明书
A document provided by investment companies to prospective investors. 招股说明书 gives information needed by investors to make informed decisions prior to investing in a specific mutual fund, 变额年金, or variable universal 人寿保险. 招股说明书 includes information on the minimum investment amount, the investment company's objectives, 过去的表现, 风险水平, 销售费用, 管理费用, and any other expense information about the investment company, as well as a description of the services provided to investors in the investment company.
Q
Qualified Domestic Relations Order (QDRO)
在离婚时, 这一命令将由州家庭关系法院发布,将要求雇员的写退休计划累积福利在雇员和配偶之间进行分配.
Qualified Retirement Plan
养老金, 利润分享, 或者由雇主为雇员的利益而设立的合格的储蓄计划. 这些计划必须符合美国国税局的规定. Contributions accumulate tax deferred until withdrawn and are deductible to the employer as a current business expense.
R
可撤销的信任
A 信任 in which the creator reserves the right to modify or terminate the 信任.
风险
The chance that an investor 将 lose all or part of an investment.
规避风险的
Refers to the assumption that rational investors 将 choose the security with the least risk if they can maintain the same return. As the level of risk goes up, so must the expected return on the investment.
展期
个人将资产从一种退休计划转移到另一种退休计划而无须确认税收收入的一种方法. 滚动的需求取决于生成分发的程序的类型和接收分发的程序的类型.
罗斯IRA
A nondeductible IRA that allows tax-free withdrawals when certain conditions are met. Income and contribution limits apply.
S
安全
Evidence of an investment, either in direct ownership (as with stocks), creditorship (as with 债券), or indirect ownership (as with options).
Self-Employed Retirement Plans
In the past, the terms “Keogh plan” and “H.R. “10计划”被用来区分个体经营者设立的退休计划与公司或其他实体设立的退休计划. 然而, self-employed retirement plans are now generally referred to by the name of the particular type of plan used, 例如SEP IRA, 简单的401 (k), or self-employed 401(k). 缴款金额每年根据通货膨胀指数计算.
Simplified Employee Pension Plan (SEP)
A type of plan under which the employer contributes to an employee's IRA. Contributions may be made up to a certain limit and are immediately vested.
单身生活年金
An insurance-based contract that provides future payments at regular intervals in exchange for current premiums. 一般用作退休收入的补充,在个人的一生中支付, 通常是退休人员, with no rights of payment to any survivor.
Split-Dollar计划
两方(通常是公司和雇员)分担人寿保险费用并分享保险收益的安排.
配偶爱尔兰共和军
An IRA designed for a couple when one spouse has no earned income. 每年对个人退休账户和配偶个人退休账户的最大联合贡献是12美元,000 or 100 percent of earned income (whichever is less) for the 2019 and 2020 tax years. The total may be split between the two IRAs as the couple wishes, 但任何一个个人退休帐户的供款不得超过每年最高供款限额($6),2019年和2020年为000).
T
税收抵免
税收抵免, the most appealing type of tax deductions, are subtracted directly, 元对美元, from your income tax bill.
税收递延
感兴趣, 股息, or capital gains that grow untaxed in certain accounts or plans until they are withdrawn.
免税债券
Under certain conditions, the 感兴趣 from 债券 issued by states, 城市, and certain other government agencies is exempt from federal income taxes. 在很多州, the 感兴趣 from tax-exempt 债券 将 also be exempt from state and local income taxes. If you sell a tax-exempt bond at a profit, you could incur capital gains taxes. Some tax-exempt bond 感兴趣 could be subject to the federal alternative minimum tax. 债券的本金价值随市场情况而波动. 债券s sold prior to maturity may be worth more or less than their original cost.
应纳税所得额
用于计算纳税义务的收入数额. It is determined by subtracting adjustments, itemized deductions or the standard deduction, and personal exemptions from gross income.
技术分析
将股票过去的表现反映在图表上的一种股票投资方法. These charts are examined to find familiar patterns to use as an indicator of the stock's future performance.
共有财产
A form of co-ownership. Upon the 死亡 of a co-owner, 他或她的利益转移到指定的受益人,而不是在世的所有者或所有者.
定期人寿保险
Term 人寿保险 provides a 死亡 benefit if the insured dies. Term insurance does not accumulate cash value and ends after a certain number of years or at a certain age.
遗嘱信托
由遗嘱建立的在死亡时生效的信托.
立遗嘱者
立遗嘱的人立了遗嘱或留下遗嘱而死的人.
总回报
某一投资的全部收益的总和, 包括股息, 感兴趣, 以及任何资本收益.
信任
由个人创建的法人实体,其中一个人或机构拥有为其他人的利益管理财产或资产的权利. Types of 信托基金 include: 遗嘱信托 – 由遗嘱建立的在死亡时生效的信托; 生活的信任 – 一个人在他或她的一生中建立的信托; 可撤销信托-信托创始人保留修改或终止信托的权利; 不可撤销信托-信托成立后不得被委托人修改或终止
受托人
An individual or institution appointed to administer a 信任 for its beneficiaries.
受托人-to-受托人 Transfer
A method of transferring retirement plan assets from one employer's plan to another employer plan or to an IRA. One benefit of this method is that no federal income tax 将 be withheld by the 信任ee of the first plan.
U
Universal Life Insurance
一种将死亡抚恤金和储蓄要素结合起来的人寿保险,按当前利率累积递延税款, 可能发生变化, but with a guaranteed minimum. Under a universal 人寿保险 policy, 投保人可以增加或减少他或她的保险范围, 与局限性, without purchasing a new policy. Universal life is also referred to as "flexible premium" 人寿保险. Access to cash values through borrowing or partial surrenders can reduce the policy's cash value and 死亡 benefit, increase the chance that the policy 将 lapse, and may result in a tax liability if the policy terminates before the 死亡 of the insured. Policy loans or withdrawals 将 reduce the policy's cash value and 死亡 benefit. 如果实际股息或投资回报减少,可能需要额外的自付付款, if you withdraw policy values, 如果你申请贷款, or if current 指控 increase. 在退保或退保时,可能会收取退保费用,如果您的退保金额超过保单所规定的金额,则该费用将被课税. Any guarantees are contingent on the claims-paying ability of the issuing company. The cost and availability of 人寿保险 depend on factors such as age, 健康, and the type and amount of insurance purchased.
V
Variable Universal Life Insurance
A type of 人寿保险 that combines a 死亡 benefit with an investment element that accumulates tax deferred. The account value can be allocated into a variety of investment subaccounts. The investment return and principal value of the variable subaccounts 将 fluctuate; thus, the policy's account value, and possibly the 死亡 benefit, 将 be determined by the performance of the chosen subaccounts and is not guaranteed. 提款可能会被收取退保费,如果账户所有人提款超过他或她在保单中的依据,则需要纳税. 保单贷款或提款将减少保单的现金价值和死亡抚恤金,并可能需要额外的保费支付以保持保单有效. There may also be additional fees and 指控 associated with a VUL policy. Any guarantees are contingent on the claims-paying ability of the issuing company. Variable universal life is sold by prospectus. Please consider the investment objectives, 风险, 指控, 费用, and your need for 死亡-benefit coverage carefully before investing. 的招股说明书, which contains this and other information about the variable universal life policy and the underlying investment options, 可以从你的财务专业人士那里获得吗. Be sure to read the prospectus carefully before deciding whether to invest.
波动
一种证券或市场在一段时间内价格波动的范围.
W
福利福利计划
An employee benefit plan that provides such benefits as medical, 病, 事故, 残疾, 死亡, or unemployment benefits.
终身人寿保险
A type of 人寿保险 that offers a 死亡 benefit and also accumulates cash value tax deferred at fixed 感兴趣 rates. Whole 人寿保险 policies generally have a fixed annual premium that does not rise over the duration of the policy. Whole 人寿保险 is also referred to as "ordinary" or "straight" 人寿保险. Access to cash values through borrowing or partial surrenders can reduce the policy's cash value and 死亡 benefit, increase the chance that the policy 将 lapse, and may result in a tax liability if the policy terminates before the 死亡 of the insured. Policy loans or withdrawals 将 reduce the policy's cash value and 死亡 benefit. 如果实际股息或投资回报减少,可能需要额外的自付付款, if you withdraw policy values, 如果你申请贷款, or if current 指控 increase. 在退保或退保时,可能会收取退保费用,如果您的退保金额超过保单所规定的金额,则该费用将被课税. Any guarantees are contingent on the claims-paying ability of the issuing company. The cost and availability of 人寿保险 depend on factors such as age, 健康, and the type and amount of insurance purchased.
A legal document that declares a person's wishes concerning the disposition of 财产, the guardianship of his or her children, 以及他或她死后的遗产管理.
Y
收益率
Generally, the 收益率 is the amount of current income provided by an investment. 对股市, 收益率的计算方法是将年度股息总额除以当前价格. For 债券, the 收益率 is calculated by dividing the annual 感兴趣 by the current price. 收益率不同于包括价格升值或贬值的回报.
Z
零息债券
This type of bond makes no periodic 感兴趣 payments but instead is sold at a steep discount from its face value. 因为这些债券在到期前不支付利息, their prices tend to be more volatile than 债券 that pay 感兴趣 regularly. 利息收入每年要缴纳普通所得税, 即使投资者没有收到任何收入支付. 债券s sold prior to maturity may be worth more or less than their original cost.