英文詞匯
中文釋義
詳細(xì)注解
a basket of currencies
“一籃子”貨幣
又稱為“一籃子”貨幣或合成貨幣，由各國(guó)貨幣所組成的一個(gè)大的貨幣籃子。每種貨幣在“貨幣籃子”里所占比例，是按照各國(guó)在世界貿(mào)易中所占比重來(lái)確定的。這種合成貨幣一般不能直接用于國(guó)際貿(mào)易和非貿(mào)易支付。如“歐洲貨幣單位”、“特別提款權(quán)”等都是合成貨幣。
ABA transit number
美國(guó)銀行家協(xié)會(huì)交換號(hào)碼
分配給一家金融機(jī)構(gòu)例如一家銀行的編號(hào)，該編號(hào)在美國(guó)支票右上角的支票分區(qū)號(hào)碼上方注明。
Abandonment
棄權(quán)
1.指資產(chǎn)所有權(quán)人自動(dòng)放棄其權(quán)利。例如：選擇權(quán)的買(mǎi)方在選擇權(quán)利期間結(jié)束時(shí)，不予以執(zhí)行交易特定資產(chǎn)的權(quán)利，而任其權(quán)利作廢。股票持有人于除權(quán)除息日之前，將持股出售而無(wú)法享有發(fā)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.
abandonment option
放棄選擇權(quán)
The option to close out an investment prior to the fulfillment of the original conditions for termination.
abatement
減少 減免 沖銷
1.減免：指對(duì)一項(xiàng)稅收的減免。
2.沖銷：指一項(xiàng)臨時(shí)性收益從成本中沖銷。
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.
ABC agreement
ABC協(xié)議
1.證券商以員工名義取得紐約證券交易會(huì)員席位，而與該員工之間約定公司權(quán)益的協(xié)議。由于只有以個(gè)人身份才能取得紐約證券交易所會(huì)員席位，證券商通常以該公司員工掛名，而由公司支付購(gòu)買(mǎi)席位的費(fèi)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.
abeyance
暫時(shí)無(wú)效
The suspension of a title to real estate while lawful ownership is being determined.
Ability to borrow
借款能力
指機(jī)構(gòu)或個(gè)人再增加債務(wù)的能力。借款能力與借款人的償債能力有關(guān)，借款人的信用程度愈佳。償債能力愈佳，其再行舉借債務(wù)的能力也愈高。
Ability to pay
支付能力
1.對(duì)于借款人而言，指的是如期償還本息的能力。在稅務(wù)上，支付能力則作為稅率制定之參考因素，如所得稅之累進(jìn)稅率。
2.A borrower‘s ability to meet his/her current and future debt obligations.
ability to service debt
償債能力
指企業(yè)有足夠的流動(dòng)資金或現(xiàn)金，能夠償還到期的債務(wù)。
abnormal return
非常規(guī)收益
不能單從市場(chǎng)運(yùn)動(dòng)規(guī)律中預(yù)測(cè)的股票報(bào)酬。累積的非常規(guī)報(bào)酬是圍繞信息的公告或發(fā)布的一段時(shí)間總的非常規(guī)報(bào)酬。
aboriginal cost
原始成本
指資產(chǎn)所有者的實(shí)際支出款項(xiàng)，不包括資產(chǎn)取得后發(fā)生的成本調(diào)整或折舊等。
Above full carry market
超過(guò)持有成本市場(chǎng)
指不同到期月份的期貨和約價(jià)格差距，超過(guò)該期間總持有成本的市場(chǎng)型態(tài)。例如6月燕麥現(xiàn)貨價(jià)格為每噸1000元、9月份燕麥期貨價(jià)格為每噸1100元；若持有燕麥現(xiàn)貨期間3個(gè)月的持有成本為80元，則9月份交割的燕麥期貨價(jià)格應(yīng)是1080元，低于燕麥期貨的市場(chǎng)價(jià)格，即形成超過(guò)持有成本市場(chǎng)。這種市場(chǎng)的產(chǎn)生來(lái)自于投資人預(yù)期燕麥即將缺貨，或因投資人過(guò)度投機(jī)所致。
Above par value
超過(guò)面值
1.指發(fā)行股票、債券等有價(jià)證券時(shí)，以高于該證券面值（face value; par value）之價(jià)格發(fā)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.
參考：par, at par, below par
above the line(item)
線上（項(xiàng)目）稅前的收入和支出
在編制國(guó)際收支平衡表、資產(chǎn)負(fù)債表和利潤(rùn)表時(shí)的習(xí)慣劃分法。
1.在編制國(guó)際收支平衡表中，線上（項(xiàng)目），又稱自主性交易（autonomous transaction)或事前交易（ex-ante),是經(jīng)常賬戶（current account)、資本和金融賬戶（capital and financial account)各項(xiàng)目的統(tǒng)稱。
2.在資產(chǎn)負(fù)債表中，線上的應(yīng)收票據(jù)項(xiàng)目是指應(yīng)列為流動(dòng)資產(chǎn)的應(yīng)收票據(jù)。
3.在利潤(rùn)表中是指計(jì)算毛利時(shí)所必須計(jì)入的項(xiàng)目。
absolute advantage
絕對(duì)優(yōu)勢(shì)
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.
absolute endorsement
無(wú)條件背書(shū)
指?jìng)鶆?wù)人無(wú)償還能力的情況，其含義是債務(wù)人不能立即償還債務(wù)，并且在任何情況下都不能全數(shù)償還債權(quán)人。
absolute priority rule
絕對(duì)優(yōu)先權(quán)條款
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.
Absorbed
吸收
1.公司將成本以費(fèi)用形態(tài)自行吸納，而不轉(zhuǎn)嫁給消費(fèi)者。
2.被購(gòu)并者所收購(gòu)的公司。
3.和產(chǎn)品生產(chǎn)無(wú)直接從屬關(guān)系的間接制造成本。
4.編制財(cái)務(wù)報(bào)表時(shí)，被性質(zhì)相近的賬戶合并的賬戶，報(bào)表使用者無(wú)法自報(bào)表上知悉明細(xì)。又稱為吸收賬戶（absorption account）或從屬賬戶（adjunct acount）
5.指新發(fā)行的證券已由承銷商銷售完畢。
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.
中文釋義
詳細(xì)注解
a basket of currencies
“一籃子”貨幣
又稱為“一籃子”貨幣或合成貨幣，由各國(guó)貨幣所組成的一個(gè)大的貨幣籃子。每種貨幣在“貨幣籃子”里所占比例，是按照各國(guó)在世界貿(mào)易中所占比重來(lái)確定的。這種合成貨幣一般不能直接用于國(guó)際貿(mào)易和非貿(mào)易支付。如“歐洲貨幣單位”、“特別提款權(quán)”等都是合成貨幣。
ABA transit number
美國(guó)銀行家協(xié)會(huì)交換號(hào)碼
分配給一家金融機(jī)構(gòu)例如一家銀行的編號(hào)，該編號(hào)在美國(guó)支票右上角的支票分區(qū)號(hào)碼上方注明。
Abandonment
棄權(quán)
1.指資產(chǎn)所有權(quán)人自動(dòng)放棄其權(quán)利。例如：選擇權(quán)的買(mǎi)方在選擇權(quán)利期間結(jié)束時(shí)，不予以執(zhí)行交易特定資產(chǎn)的權(quán)利，而任其權(quán)利作廢。股票持有人于除權(quán)除息日之前，將持股出售而無(wú)法享有發(fā)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.
abandonment option
放棄選擇權(quán)
The option to close out an investment prior to the fulfillment of the original conditions for termination.
abatement
減少 減免 沖銷
1.減免：指對(duì)一項(xiàng)稅收的減免。
2.沖銷：指一項(xiàng)臨時(shí)性收益從成本中沖銷。
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.
ABC agreement
ABC協(xié)議
1.證券商以員工名義取得紐約證券交易會(huì)員席位，而與該員工之間約定公司權(quán)益的協(xié)議。由于只有以個(gè)人身份才能取得紐約證券交易所會(huì)員席位，證券商通常以該公司員工掛名，而由公司支付購(gòu)買(mǎi)席位的費(fèi)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.
abeyance
暫時(shí)無(wú)效
The suspension of a title to real estate while lawful ownership is being determined.
Ability to borrow
借款能力
指機(jī)構(gòu)或個(gè)人再增加債務(wù)的能力。借款能力與借款人的償債能力有關(guān)，借款人的信用程度愈佳。償債能力愈佳，其再行舉借債務(wù)的能力也愈高。
Ability to pay
支付能力
1.對(duì)于借款人而言，指的是如期償還本息的能力。在稅務(wù)上，支付能力則作為稅率制定之參考因素，如所得稅之累進(jìn)稅率。
2.A borrower‘s ability to meet his/her current and future debt obligations.
ability to service debt
償債能力
指企業(yè)有足夠的流動(dòng)資金或現(xiàn)金，能夠償還到期的債務(wù)。
abnormal return
非常規(guī)收益
不能單從市場(chǎng)運(yùn)動(dòng)規(guī)律中預(yù)測(cè)的股票報(bào)酬。累積的非常規(guī)報(bào)酬是圍繞信息的公告或發(fā)布的一段時(shí)間總的非常規(guī)報(bào)酬。
aboriginal cost
原始成本
指資產(chǎn)所有者的實(shí)際支出款項(xiàng)，不包括資產(chǎn)取得后發(fā)生的成本調(diào)整或折舊等。
Above full carry market
超過(guò)持有成本市場(chǎng)
指不同到期月份的期貨和約價(jià)格差距，超過(guò)該期間總持有成本的市場(chǎng)型態(tài)。例如6月燕麥現(xiàn)貨價(jià)格為每噸1000元、9月份燕麥期貨價(jià)格為每噸1100元；若持有燕麥現(xiàn)貨期間3個(gè)月的持有成本為80元，則9月份交割的燕麥期貨價(jià)格應(yīng)是1080元，低于燕麥期貨的市場(chǎng)價(jià)格，即形成超過(guò)持有成本市場(chǎng)。這種市場(chǎng)的產(chǎn)生來(lái)自于投資人預(yù)期燕麥即將缺貨，或因投資人過(guò)度投機(jī)所致。
Above par value
超過(guò)面值
1.指發(fā)行股票、債券等有價(jià)證券時(shí)，以高于該證券面值（face value; par value）之價(jià)格發(fā)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.
參考：par, at par, below par
above the line(item)
線上（項(xiàng)目）稅前的收入和支出
在編制國(guó)際收支平衡表、資產(chǎn)負(fù)債表和利潤(rùn)表時(shí)的習(xí)慣劃分法。
1.在編制國(guó)際收支平衡表中，線上（項(xiàng)目），又稱自主性交易（autonomous transaction)或事前交易（ex-ante),是經(jīng)常賬戶（current account)、資本和金融賬戶（capital and financial account)各項(xiàng)目的統(tǒng)稱。
2.在資產(chǎn)負(fù)債表中，線上的應(yīng)收票據(jù)項(xiàng)目是指應(yīng)列為流動(dòng)資產(chǎn)的應(yīng)收票據(jù)。
3.在利潤(rùn)表中是指計(jì)算毛利時(shí)所必須計(jì)入的項(xiàng)目。
absolute advantage
絕對(duì)優(yōu)勢(shì)
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.
absolute endorsement
無(wú)條件背書(shū)
指?jìng)鶆?wù)人無(wú)償還能力的情況，其含義是債務(wù)人不能立即償還債務(wù)，并且在任何情況下都不能全數(shù)償還債權(quán)人。
absolute priority rule
絕對(duì)優(yōu)先權(quán)條款
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.
Absorbed
吸收
1.公司將成本以費(fèi)用形態(tài)自行吸納，而不轉(zhuǎn)嫁給消費(fèi)者。
2.被購(gòu)并者所收購(gòu)的公司。
3.和產(chǎn)品生產(chǎn)無(wú)直接從屬關(guān)系的間接制造成本。
4.編制財(cái)務(wù)報(bào)表時(shí)，被性質(zhì)相近的賬戶合并的賬戶，報(bào)表使用者無(wú)法自報(bào)表上知悉明細(xì)。又稱為吸收賬戶（absorption account）或從屬賬戶（adjunct acount）
5.指新發(fā)行的證券已由承銷商銷售完畢。
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.