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英文词汇 |
中文释义 |
详细注解 |
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a basket of currencies |
“一篮子”货币 |
又称为“一篮子”货币或合成货币，由各国货币所组成的一个大的货币篮子。每种货币在“货币篮子”里所占比例，是按照各国在世界贸易中所占比重来确定的。这种合成货币一般不能直接用于国际贸易和非贸易支付。如“欧洲货币单位”、“特别提款权”等都是合成货币。 |
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ABA transit number |
美国银行家协会交换号码 |
分配给一家金融机构例如一家银行的编号，该编号在美国支票右上角的支票分区号码上方注明。 |
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Abandonment |
弃权 |
1.指资产所有权人自动放弃其权利。例如：选择权的买方在选择权利期间结束时，不予以执行交易特定资产的权利，而任其权利作废。股票持有人于除权除息日之前，将持股出售而无法享有发行公司所分配股息等。
2.To choose not to exercise or sell an option. Abandonment occurs when the option is out of the money on the expiration date.
3.To voluntarily relinquish the rights of property ownership, usually real estate. |
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abandonment option |
放弃选择权 |
The option to close out an investment prior to the fulfillment of the original conditions for termination. |
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abatement |
减少 减免 冲销 |
1.减免：指对一项税收的减免。
2.冲销：指一项临时性收益从成本中冲销。
3.A reduction in or reprieve from a tax, debt or any other payment obligation. An abatement is sometimes included in a contract, for example abatement of rent in the event that a building is destroyed by fire, flood or other accident. |
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ABC agreement |
ABC协议 |
1.证券商以员工名义取得纽约证券交易会员席位，而与该员工之间约定公司权益的协议。由于只有以个人身份才能取得纽约证券交易所会员席位，证券商通常以该公司员工挂名，而由公司支付购买席位的费用。
2.An agreement between a brokerage firm and an employee detailing the rights of the firm when it purchases an NYSE if he/she leaves but must buy another seat for an individual named by the firm. B) sell the seat but return the proceeds to the firm. or C) transfer the seat to another employee of the firm. |
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abeyance |
暂时无效 |
The suspension of a title to real estate while lawful ownership is being determined. |
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Ability to borrow |
借款能力 |
指机构或个人再增加债务的能力。借款能力与借款人的偿债能力有关，借款人的信用程度愈佳。偿债能力愈佳，其再行举借债务的能力也愈高。 |
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Ability to pay |
支付能力 |
1.对于借款人而言，指的是如期偿还本息的能力。在税务上，支付能力则作为税率制定之参考因素，如所得税之累进税率。
2.A borrower‘s ability to meet his/her current and future debt obligations. |
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ability to service debt |
偿债能力 |
指企业有足够的流动资金或现金，能够偿还到期的债务。 |
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abnormal return |
非常规收益 |
不能单从市场运动规律中预测的股票报酬。累积的非常规报酬是围绕信息的公告或发布的一段时间总的非常规报酬。 |
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aboriginal cost |
原始成本 |
指资产所有者的实际支出款项，不包括资产取得后发生的成本调整或折旧等。 |
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Above full carry market |
超过持有成本市场 |
指不同到期月份的期货和约价格差距，超过该期间总持有成本的市场型态。例如6月燕麦现货价格为每吨1000元、9月份燕麦期货价格为每吨1100元；若持有燕麦现货期间3个月的持有成本为80元，则9月份交割的燕麦期货价格应是1080元，低于燕麦期货的市场价格，即形成超过持有成本市场。这种市场的产生来自于投资人预期燕麦即将缺货，或因投资人过度投机所致。 |
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Above par value |
超过面值 |
1.指发行股票、债券等有价证券时，以高于该证券面值（face value. par value）之价格发售。
2.Having a current price above face value. This would generally be the case if the coupon paid on the bond exceeds the discount rate applicable, or if market interest rates fall after the bond is bought. If the bondholder had bought at a price above par, then he/she will suffer a capital loss upon maturity since the bond will only be redeemed at face value.
参考：par, at par, below par |
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above the line(item) |
线上（项目）税前的收入和支出 |
在编制国际收支平衡表、资产负债表和利润表时的习惯划分法。
1.在编制国际收支平衡表中，线上（项目），又称自主性交易（autonomous transaction)或事前交易（ex-ante),是经常账户（current account)、资本和金融账户（capital and financial account)各项目的统称。
2.在资产负债表中，线上的应收票据项目是指应列为流动资产的应收票据。
3.在利润表中是指计算毛利时所必须计入的项目。 |
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absolute advantage |
绝对优势 |
The name for the ability of one entity to engage in more efficient production than another entity. Assuming equal inputs, the entity with an absolute advantage will have a greater output. |
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absolute endorsement |
无条件背书 |
指债务人无偿还能力的情况，其含义是债务人不能立即偿还债务，并且在任何情况下都不能全数偿还债权人。 |
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absolute priority rule |
绝对优先权条款 |
The idea that creditors‘ claims take precedence over shareholders‘ claims in the event of a liquidation or reorganization. shareholders are compensated only after debtors have been fully paid off. |
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Absorbed |
吸收 |
1.公司将成本以费用形态自行吸纳，而不转嫁给消费者。
2.被购并者所收购的公司。
3.和产品生产无直接从属关系的间接制造成本。
4.编制财务报表时，被性质相近的账户合并的账户，报表使用者无法自报表上知悉明细。又称为吸收账户（absorption account）或从属账户（adjunct acount）
5.指新发行的证券已由承销商销售完毕。
6.Treated as an expense, rather than passing the cost on to customers.
7. A business that is merged into an another company due to acquisition.
8.In the equities market, the process of trading securities without affecting the market price. |