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fix: 格式化文档处理未闭合标签导致文档解析失败
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2 changes: 1 addition & 1 deletion docs/learn/--101.mdx
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Expand Up @@ -10,7 +10,7 @@ import { AIContent } from "@site/src/components/ai-content";

# 库藏股

<ArticleMeta id={101} updatedAt={'2024-09-13 12:06:39'} alias={`[]`} />
<ArticleMeta id={101} updatedAt={'2024-09-12 21:06:39'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

Treasury stock refers to the shares of stock that a company repurchases but does not cancel or destroy, instead retaining them in the company's balance sheet as capital. Treasury stock typically does not have dividend or voting rights, and therefore does not affect the shareholders' equity of the company. The existence of treasury stock helps the company manage its capital structure and stock price.
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2 changes: 1 addition & 1 deletion docs/learn/--90.mdx
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# 实缴资本

<ArticleMeta id={90} updatedAt={'2024-09-13 12:06:59'} alias={`[]`} />
<ArticleMeta id={90} updatedAt={'2024-09-12 21:06:59'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

Paid-in capital refers to the total amount of capital actually received by a joint-stock company from all shareholders. Paid-in capital includes paid-in share capital and paid-in surplus reserve.
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2 changes: 1 addition & 1 deletion docs/learn/10-year-treasury-107523.mdx
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# 10-Year Treasury

<ArticleMeta id={107523} updatedAt={'2024-09-12 12:14:09'} alias={`[]`} />
<ArticleMeta id={107523} updatedAt={'2024-09-11 21:14:09'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

10-year government bond refers to a government bond with a maturity date of 10 years. Government bonds are bonds issued by the government, representing the government borrowing from bondholders and promising to repay the principal and pay interest on the maturity date. 10-year government bonds are long-term bonds with a maturity date of 10 years, and investors can purchase these bonds to receive fixed interest income. Due to the fact that government bonds are issued by the government, their default risk is relatively low and they are considered a relatively safe investment choice.
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2 changes: 1 addition & 1 deletion docs/learn/10-year-treasury-yield-104482.mdx
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# 10-Year Treasury Yield

<ArticleMeta id={104482} updatedAt={'2024-09-12 13:25:15'} alias={`[]`} />
<ArticleMeta id={104482} updatedAt={'2024-09-11 22:25:15'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

The 10-year Treasury yield refers to the expected return that investors can obtain by holding 10-year government bonds issued by the United States. It is an indicator of the market's debt risk and inflation expectations for US Treasury bonds, and is also regarded as an important reference index for global financial markets.
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2 changes: 1 addition & 1 deletion docs/learn/10-year-u-s-treasury-note-104479.mdx
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# 10-Year U.S. Treasury Note

<ArticleMeta id={104479} updatedAt={'2024-09-12 13:25:29'} alias={`[]`} />
<ArticleMeta id={104479} updatedAt={'2024-09-11 22:25:29'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

10-year US Treasury bonds refer to bonds issued by the US government with a term of 10 years. It is considered one of the investment tools with relatively high security and is usually used to measure market risk preferences and interest rate levels.
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2 changes: 1 addition & 1 deletion docs/learn/10-year-yield-107104.mdx
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Expand Up @@ -10,7 +10,7 @@ import { AIContent } from "@site/src/components/ai-content";

# 10-Year Yield

<ArticleMeta id={107104} updatedAt={'2024-09-12 12:22:30'} alias={`[]`} />
<ArticleMeta id={107104} updatedAt={'2024-09-11 21:22:30'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

The 10-year yield refers to the annualized yield of fixed-income products such as government bonds within a 10-year period. It is one of the important indicators for measuring the long-term interest rate level in the bond market and also a reference indicator for evaluating economic development and inflation expectations. An increase in the 10-year yield usually means a decrease in bond prices and an increase in investors' expectations of economic growth and inflation, while a decrease in the 10-year yield indicates the opposite.
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2 changes: 1 addition & 1 deletion docs/learn/12-month-price-target-105706.mdx
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# 12-Month Price Target

<ArticleMeta id={105706} updatedAt={'2024-09-12 12:50:24'} alias={`[]`} />
<ArticleMeta id={105706} updatedAt={'2024-09-11 21:50:24'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

12-month price target refers to the expected price of a certain stock in the next 12 months as analyzed and evaluated by analysts or investment institutions based on factors such as company fundamentals, industry prospects, and market environment. Investors can use the 12-month price target to formulate their own investment strategies and decisions.
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2 changes: 1 addition & 1 deletion docs/learn/13f-200015.mdx
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# 13F

<ArticleMeta id={200015} updatedAt={'2024-09-12 11:59:06'} alias={`[]`} />
<ArticleMeta id={200015} updatedAt={'2024-09-11 20:59:06'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>Form 13F is a quarterly report that is required to be filed by all institutional investment managers with at least $100 million in assets under management.</p>
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2 changes: 1 addition & 1 deletion docs/learn/20-f-200017.mdx
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# 20-F

<ArticleMeta id={200017} updatedAt={'2024-09-06 12:23:29'} alias={`[]`} />
<ArticleMeta id={200017} updatedAt={'2024-09-05 21:23:29'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p><span style={{backgroundColor:"rgb(255,255,255)",color:"rgb(17,17,17)"}}>SEC Form 20-F is a form issued by the SEC that must be submitted by all "foreign private issuers" with listed equity shares on exchanges in the U.S.</span></p>
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2 changes: 1 addition & 1 deletion docs/learn/401-k-investments-106930.mdx
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# 401(K) Investments

<ArticleMeta id={106930} updatedAt={'2024-09-12 12:26:23'} alias={`[]`} />
<ArticleMeta id={106930} updatedAt={'2024-09-11 21:26:23'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

401(k) investment is a retirement savings plan that allows employees to contribute a portion of their wages and invest it in a specific retirement savings account. These investments typically include stocks, bonds, mutual funds, etc. 401(k) investment is a common pension plan that can help individuals accumulate funds for retirement.
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2 changes: 1 addition & 1 deletion docs/learn/6-k-200016.mdx
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# 6-K

<ArticleMeta id={200016} updatedAt={'2024-09-12 11:59:18'} alias={`[]`} />
<ArticleMeta id={200016} updatedAt={'2024-09-11 20:59:18'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>The SEC Form 6-K is a form that foreign private issuers of securities are required to submit, pursuant to stated rules in the Securities Exchange Act of 1934. SEC Form 6-K is a cover page for foreign issuers making filings with the SEC.</p>
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2 changes: 1 addition & 1 deletion docs/learn/8-k-200013.mdx
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# 8-K

<ArticleMeta id={200013} updatedAt={'2024-09-06 12:24:07'} alias={`["Form 8K"]`} />
<ArticleMeta id={200013} updatedAt={'2024-09-05 21:24:07'} alias={`["Form 8K"]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>An 8-K is a report of unscheduled material events or corporate changes at a company that could be of importance to the shareholders or the Securities and Exchange Commission (SEC). Also known as a Form 8K, the report notifies the public of events, including acquisitions, bankruptcy, the resignation of directors, or changes in the fiscal year.</p>
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2 changes: 1 addition & 1 deletion docs/learn/a-b-trust-101279.mdx
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# A-B Trust

<ArticleMeta id={101279} updatedAt={'2024-09-13 10:50:50'} alias={`[]`} />
<ArticleMeta id={101279} updatedAt={'2024-09-12 19:50:50'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

An A-B trust is a joint trust created by a married couple for the purpose of minimizing estate taxes. It is formed with each spouse placing assets in the trust and naming as the final beneficiary any suitable person except the other spouse. The trust gets its name from the fact that it splits into two separate entities when one spouse dies. Trust A is the survivor's trust and trust B is the decedent's trust.
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2 changes: 1 addition & 1 deletion docs/learn/aaa-100226.mdx
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# AAA

<ArticleMeta id={100226} updatedAt={'2024-09-13 11:45:11'} alias={`[]`} />
<ArticleMeta id={100226} updatedAt={'2024-09-12 20:45:11'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>AAA (Triple-A) is the highest credit rating assigned by credit rating agencies such as Standard &amp; Poor's, Moody's, and Fitch. A AAA rating indicates that the bond issuer or financial product has extremely high credit quality and very low default risk. Issuers with a AAA rating are typically governments or large corporations with very strong financial health and excellent debt repayment ability. Investors consider AAA-rated bonds to be among the safest investment options due to their minimal likelihood of default.</p>
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2 changes: 1 addition & 1 deletion docs/learn/abandonment-ratio-107256.mdx
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# Abandonment Ratio

<ArticleMeta id={107256} updatedAt={'2023-12-23 02:20:37'} alias={`[]`} />
<ArticleMeta id={107256} updatedAt={'2023-12-22 10:20:37'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

The abandonment rate refers to the proportion of purchases of a certain product or service that are abandoned within a certain period of time. It can be used to measure consumer satisfaction or changes in demand for the product or service. A higher abandonment rate may indicate quality issues or a failure to meet consumer expectations, requiring improvement and adjustment.
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2 changes: 1 addition & 1 deletion docs/learn/ability-to-pay-taxation-102054.mdx
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# Ability-To-Pay Taxation

<ArticleMeta id={102054} updatedAt={'2023-09-26 13:59:00'} alias={`[]`} />
<ArticleMeta id={102054} updatedAt={'2023-09-25 22:59:00'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>The Ability-To-Pay Taxation is a tax principle that advocates for the levying of taxes in accordance with a taxpayer's economic situation, ensuring fairness in the tax system. Under this principle, taxpayers with higher incomes or wealth are expected to bear a greater tax burden, reflecting their capacity to pay.</p><p>The principle of tax capacity is the foundation of many countries' tax systems and aims to achieve vertical equity, i.e., the distribution of tax burdens according to taxpayers' ability to pay. In practice, this principle is usually embodied in progressive tax rates, with higher tax rates applied to high-income earners. &nbsp;&nbsp;</p>
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2 changes: 1 addition & 1 deletion docs/learn/abnormal-return-101087.mdx
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Expand Up @@ -10,7 +10,7 @@ import { AIContent } from "@site/src/components/ai-content";

# Abnormal Return

<ArticleMeta id={101087} updatedAt={'2023-09-26 13:58:54'} alias={`[]`} />
<ArticleMeta id={101087} updatedAt={'2023-09-25 22:58:54'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>Abnormal Return refers to the portion of an investment portfolio or individual stock's actual return that exceeds or falls short of the expected return, typically used to assess investment performance or market reaction.</p>
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2 changes: 1 addition & 1 deletion docs/learn/abs-100227.mdx
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Expand Up @@ -10,7 +10,7 @@ import { AIContent } from "@site/src/components/ai-content";

# ABS

<ArticleMeta id={100227} updatedAt={'2024-09-13 11:44:54'} alias={`[]`} />
<ArticleMeta id={100227} updatedAt={'2024-09-12 20:44:54'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>Asset-Backed Securities (ABS) are financial instruments created by pooling together various types of assets, such as loans, leases, accounts receivable, etc., and then issuing securities backed by these assets. The cash flows generated by the underlying assets are used to pay interest and principal on the ABS. There are various types of ABS, including auto loan-backed securities, credit card debt-backed securities, and student loan-backed securities. ABS allows financial institutions to remove assets from their balance sheets, thereby freeing up capital and improving liquidity.</p>
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2 changes: 1 addition & 1 deletion docs/learn/absolute-advantage-100673.mdx
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# Absolute Advantage

<ArticleMeta id={100673} updatedAt={'2023-09-26 13:58:51'} alias={`[]`} />
<ArticleMeta id={100673} updatedAt={'2023-09-25 22:58:51'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

Absolute advantage is the ability of an individual, company, region, or country to produce a greater quantity of a good or service with the same quantity of inputs per unit of time, or to produce the same quantity of a good or service per unit of time using a lesser quantity of inputs, than its competitors.Absolute advantage can be accomplished by creating the good or service at a lower absolute cost per unit using a smaller number of inputs, or by a more efficient process.
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2 changes: 1 addition & 1 deletion docs/learn/absolute-return-100672.mdx
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# Absolute Return

<ArticleMeta id={100672} updatedAt={'2023-09-26 13:58:51'} alias={`[]`} />
<ArticleMeta id={100672} updatedAt={'2023-09-25 22:58:51'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

Absolute return is the return that an asset achieves over a specified period. This measure looks at the appreciation or depreciation, expressed as a percentage, that an asset, such as a stock or a mutual fund, achieves over a given period.Absolute return differs from relative return because it is concerned with the return of a particular asset and does not compare it to any other measure or benchmark.
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2 changes: 1 addition & 1 deletion docs/learn/absorption-costing-101666.mdx
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# Absorption Costing

<ArticleMeta id={101666} updatedAt={'2024-09-13 10:30:58'} alias={`[]`} />
<ArticleMeta id={101666} updatedAt={'2024-09-12 19:30:58'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

Absorption costing, sometimes called “full costing,” is a managerial accounting method for capturing all costs associated with manufacturing a particular product. All direct and indirect costs, such as direct materials, direct labor, rent, and insurance, are accounted for when using this method.Under generally accepted accounting principles (GAAP), U.S. companies may use absorption costing for external reporting, however variable costing is disallowed.
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2 changes: 1 addition & 1 deletion docs/learn/absorption-rate-100181.mdx
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# Absorption Rate

<ArticleMeta id={100181} updatedAt={'2023-09-26 13:58:47'} alias={`[]`} />
<ArticleMeta id={100181} updatedAt={'2023-09-25 22:58:47'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>Absorption rate most commonly refers to a metric used in the real estate market to evaluate the rate at which available homes are sold in a specific market during a given time period. <span style={{color:"rgb(0,0,0)"}}>This rate helps gauge market demand strength and supply balance, indicating market activity levels and trends in property prices or rents.</span></p><p>It is calculated by dividing the number of homes sold in the allotted time period by the total number of available homes. This equation can also be reversed to identify the amount of time it would take for the supply to be sold.</p><p>Absorption rate is also a key part of the accounting industry. In this context, absorption rate refers to the way in which businesses calculate their overhead costs.</p>
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2 changes: 1 addition & 1 deletion docs/learn/accelerated-depreciation-100621.mdx
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# Accelerated Depreciation

<ArticleMeta id={100621} updatedAt={'2024-09-13 11:22:54'} alias={`[]`} />
<ArticleMeta id={100621} updatedAt={'2024-09-12 20:22:54'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

Accelerated depreciation is any method of depreciation used for accounting or income tax purposes that allows greater depreciation expenses in the early years of the life of an asset. Accelerated depreciation methods, such as double-declining balance (DDB), means there will be higher depreciation expenses in the first few years and lower expenses as the asset ages. This is unlike the straight-line depreciation method, which spreads the cost evenly over the life of an asset.
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2 changes: 1 addition & 1 deletion docs/learn/acceleration-clause-100620.mdx
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# Acceleration Clause

<ArticleMeta id={100620} updatedAt={'2024-09-13 11:22:52'} alias={`[]`} />
<ArticleMeta id={100620} updatedAt={'2024-09-12 20:22:52'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

An acceleration clause is a contract provision that allows a lender to require a borrower to repay all of an outstanding loan if certain requirements are not met. An acceleration clause outlines the reasons that the lender can demand loan repayment and the repayment required.It is also known as an "acceleration covenant."
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2 changes: 1 addition & 1 deletion docs/learn/account-in-trust-101046.mdx
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# Account In Trust

<ArticleMeta id={101046} updatedAt={'2023-09-26 13:58:54'} alias={`[]`} />
<ArticleMeta id={101046} updatedAt={'2023-09-25 22:58:54'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

<p>An account in trust or trust account refers to any type of financial account that is opened by an individual and managed by a designated trustee for the benefit of a third party per agreed-upon terms.</p>
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2 changes: 1 addition & 1 deletion docs/learn/account-statement-101183.mdx
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# Account Statement

<ArticleMeta id={101183} updatedAt={'2023-09-26 13:58:54'} alias={`[]`} />
<ArticleMeta id={101183} updatedAt={'2023-09-25 22:58:54'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

An account statement is a periodic summary of account activity with a beginning date and an ending date. The most commonly known are checking account statements, usually provided monthly, and brokerage account statements, which are provided monthly or quarterly. Monthly credit card bills are also considered account statements.
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2 changes: 1 addition & 1 deletion docs/learn/accountant-responsibility-100586.mdx
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# Accountant Responsibility

<ArticleMeta id={100586} updatedAt={'2024-09-13 11:25:06'} alias={`[]`} />
<ArticleMeta id={100586} updatedAt={'2024-09-12 20:25:06'} alias={`[]`} />
<div className='border-solid border-b border-t-0 my-4 border-[var(--ifm-color-gray-300)]' />

Accountant responsibility is the ethical responsibility an accountant has to those who rely on their work. According to the American Institute of Certified Public Accountants (AICPA), accountants have a duty to serve the public interest and uphold the public trust in the profession. An accountant has a responsibility to his clients, his company's managers, investors, and creditors, as well as to outside regulatory bodies. Accountants are responsible for the validity of the financial statements they work on, and they must perform their duties following all applicable principles, standards, and laws.
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