英語詞匯
中文釋義
詳細(xì)注解
Accepted date
接受日期
指商業(yè)交易的遠(yuǎn)期匯票的承兌日期；或證券經(jīng)紀(jì)商接受客戶交易委托的日期
accepting/acceptance house
承兌商行
又稱承兌所，指辦理匯票承兌、接受匯票融通資金或?qū)λ碎_出的匯票進(jìn)行背書的金融機(jī)構(gòu)。承兌商行以英國最為發(fā)達(dá)，在18世紀(jì)末就已出現(xiàn)，主要通過承兌匯票業(yè)務(wù)為工商業(yè)、貿(mào)易進(jìn)行融資。承兌商行通常只收取手續(xù)費(fèi)而不墊付資金，經(jīng)過承兌商行承兌或背書的匯票可以按市場上最低的貼現(xiàn)率辦理貼現(xiàn)。20世紀(jì)70年代后，承兌商行的業(yè)務(wù)范圍不斷擴(kuò)大，目前也可從事組織新證券的發(fā)行與認(rèn)購新發(fā)行的證券、外匯買賣等金融業(yè)務(wù)。
accidental death benefit
人壽保險的以外死亡雙重賠償條款
A life insurance policy provision that calls for an additional payment, usually equal to the face amount of the insurance, in the event of accidental death. also called double indemnity.
accommodating account
調(diào)節(jié)性賬戶
在國際收支中為彌補(bǔ)商品、勞務(wù)和資本等自發(fā)交易產(chǎn)生的國際收支失衡而產(chǎn)生的抵消賬戶。調(diào)節(jié)性賬戶記錄調(diào)節(jié)性交易（accommodating transaction）的發(fā)生。在國際收支發(fā)生逆差時，調(diào)節(jié)性交易通過包括中央銀行出售黃金或外匯，減少官方儲備的方式，或由中央銀行向外國政府貸款，增加官方儲備的方式，以彌補(bǔ)國際收支逆差。
accommodation
融通
中央銀行在市場銀根緊縮時給予商業(yè)銀行的信用援助，也指商業(yè)銀行之間的信用調(diào)節(jié)。
Accommodation endorser
融通擔(dān)保人
指以自己的名義為他人之債務(wù)提供擔(dān)保的個人或機(jī)構(gòu)。一般都是在期票（promissory note）或匯票（bill of exchange）上背書，確認(rèn)保證如期兌現(xiàn)之責(zé)任。
Accommodation paper
融通票據(jù)
1.指經(jīng)由第三者背書作為融通擔(dān)保之票據(jù)。
2.A negotiable instrument signed by a party without receiving something of value in return. Used to assist another party to secure financing.
Accommodative monetary policy
寬松貨幣政策
1.指中央銀行視總體經(jīng)濟(jì)狀況而實行的增加貨幣供應(yīng)量的措施。使用時機(jī)大多是市場利率過高、景氣不振且通貨膨脹仍處于合理水準(zhǔn)的情況。貨幣供給量增加之后，金融體系的資金供給增加，有助于引導(dǎo)市場利率下降，降低工商企業(yè)取得資金之成本，提振民間投資意愿。
2.A central bank policy designed to stimulate economic growth by lowering short term interest rates, making money less expensive to borrow. also called loose credit or easy monetary policy. opposite of tight monetary policy.
Account
客戶；賬戶
1指委托證券經(jīng)紀(jì)商從事證券交易的顧客。
2在會計上，則為各項資產(chǎn)、負(fù)債、收入、費(fèi)用的交易記錄。
3.A record of financial transactions for an asset or individual, such as at a bank, brokerage, credit card company, or retail store.
4.More generally, an arrangement between a buyer and a seller in which payments are to be made in the future.
account aggregation
賬戶匯總
An online service provided to individuals, allowing them to consolidate a range of accounts, bills, credit cards, and other financial information into one interface, in order to simplify the managing of personal finances.
Account balance
賬戶余額
1.指財務(wù)報表上借貸方之凈額；也可以用于其他不同性質(zhì)賬戶，如信用卡賬戶、銀行存款、證券交易賬戶等余額。
2.The amount of money in an account, equal to the net of credits and debits at that point in time for that account. also called balance.
account day
交割日 結(jié)算日
股票和商品交易所確定的各成員之間結(jié)算的日子。
account executive
賬戶經(jīng)理
1.經(jīng)紀(jì)公司職員，為客戶提供咨詢和執(zhí)行委托。在為客戶執(zhí)行委托前，AE必須在全國證券交易商協(xié)會（National Association of Securities Dealers,NASD)注冊。也稱為注冊代理人（registered representative,RR)或股票經(jīng)紀(jì)人（stockbroker).
2.An individual who is licensed to sell securities and has the legal power of an agent, having passed the Series 7 and Series 63 examinations. Usually works for a brokerage licensed by the SEC, NYSE, and NASD. also called registered representative.
Account reconciliation
賬戶調(diào)節(jié)
1.將 支票存款之公司賬上余額及銀行月結(jié)單之間的差額調(diào)整一致的過程。產(chǎn)生差異的原因多為一方未記賬所造成，銀行已記賬而公司未記賬的情況有銀行代收票據(jù)、存款 利息、代付款項、扣收手續(xù)費(fèi)等；公司已記賬而銀行未記賬的情況如：公司存入票據(jù)而銀行未記賬的在途存款、企業(yè)開立支票而持票人未向銀行提示的未兌現(xiàn)支票。 另外也可能來自公司或銀行的錯誤所致。
2.The act of confirming that the balance in one‘s checkbook matches the corresponding bank statement.
Account statement
賬戶報表
1.在銀行業(yè)務(wù)方面，是指各種賬戶收支之明細(xì)及其余額的匯總。證券交易上，則是指各種交易賬戶在某一段期間，所有的證券交易記錄。
2.A record of transactions and their effect on account balances over a specified period of time, for a given account. A bank account statement lists the debits and credits that took place over the relevant time period, while a brokerage account statement lists the long positions and short positions, purchases and sales, and other transactions.
accountability
問責(zé)性
中央銀行必須依法向特定的其他公共機(jī)構(gòu)陳述其政策和行為，并論證其合理性。
account-account dealing
對賬作業(yè)
用于處理兩個銀行彼此之間發(fā)生同業(yè)往來賬款的清算，不涉及第三個銀行。
accountant
會計師
One who is skilled in the practice of accounting or who is in charge of public or private accounts. An accountant is responsible for reporting financial results, whether for a company or for an individual, in accordance with government and regulatory authority rules.
Accountant’s opinion
會計師意見
A letter preceding a financial report, written and signed by an independent accountant, which describes the scope of the statement and presents an opinion on the quality of the data presented. also called accountant‘s letter.
accounting
會計學(xué) 清算賬目
The systematic recording, reporting, and analysis of financial transactions of a business.
中文釋義
詳細(xì)注解
Accepted date
接受日期
指商業(yè)交易的遠(yuǎn)期匯票的承兌日期；或證券經(jīng)紀(jì)商接受客戶交易委托的日期
accepting/acceptance house
承兌商行
又稱承兌所，指辦理匯票承兌、接受匯票融通資金或?qū)λ碎_出的匯票進(jìn)行背書的金融機(jī)構(gòu)。承兌商行以英國最為發(fā)達(dá)，在18世紀(jì)末就已出現(xiàn)，主要通過承兌匯票業(yè)務(wù)為工商業(yè)、貿(mào)易進(jìn)行融資。承兌商行通常只收取手續(xù)費(fèi)而不墊付資金，經(jīng)過承兌商行承兌或背書的匯票可以按市場上最低的貼現(xiàn)率辦理貼現(xiàn)。20世紀(jì)70年代后，承兌商行的業(yè)務(wù)范圍不斷擴(kuò)大，目前也可從事組織新證券的發(fā)行與認(rèn)購新發(fā)行的證券、外匯買賣等金融業(yè)務(wù)。
accidental death benefit
人壽保險的以外死亡雙重賠償條款
A life insurance policy provision that calls for an additional payment, usually equal to the face amount of the insurance, in the event of accidental death. also called double indemnity.
accommodating account
調(diào)節(jié)性賬戶
在國際收支中為彌補(bǔ)商品、勞務(wù)和資本等自發(fā)交易產(chǎn)生的國際收支失衡而產(chǎn)生的抵消賬戶。調(diào)節(jié)性賬戶記錄調(diào)節(jié)性交易（accommodating transaction）的發(fā)生。在國際收支發(fā)生逆差時，調(diào)節(jié)性交易通過包括中央銀行出售黃金或外匯，減少官方儲備的方式，或由中央銀行向外國政府貸款，增加官方儲備的方式，以彌補(bǔ)國際收支逆差。
accommodation
融通
中央銀行在市場銀根緊縮時給予商業(yè)銀行的信用援助，也指商業(yè)銀行之間的信用調(diào)節(jié)。
Accommodation endorser
融通擔(dān)保人
指以自己的名義為他人之債務(wù)提供擔(dān)保的個人或機(jī)構(gòu)。一般都是在期票（promissory note）或匯票（bill of exchange）上背書，確認(rèn)保證如期兌現(xiàn)之責(zé)任。
Accommodation paper
融通票據(jù)
1.指經(jīng)由第三者背書作為融通擔(dān)保之票據(jù)。
2.A negotiable instrument signed by a party without receiving something of value in return. Used to assist another party to secure financing.
Accommodative monetary policy
寬松貨幣政策
1.指中央銀行視總體經(jīng)濟(jì)狀況而實行的增加貨幣供應(yīng)量的措施。使用時機(jī)大多是市場利率過高、景氣不振且通貨膨脹仍處于合理水準(zhǔn)的情況。貨幣供給量增加之后，金融體系的資金供給增加，有助于引導(dǎo)市場利率下降，降低工商企業(yè)取得資金之成本，提振民間投資意愿。
2.A central bank policy designed to stimulate economic growth by lowering short term interest rates, making money less expensive to borrow. also called loose credit or easy monetary policy. opposite of tight monetary policy.
Account
客戶；賬戶
1指委托證券經(jīng)紀(jì)商從事證券交易的顧客。
2在會計上，則為各項資產(chǎn)、負(fù)債、收入、費(fèi)用的交易記錄。
3.A record of financial transactions for an asset or individual, such as at a bank, brokerage, credit card company, or retail store.
4.More generally, an arrangement between a buyer and a seller in which payments are to be made in the future.
account aggregation
賬戶匯總
An online service provided to individuals, allowing them to consolidate a range of accounts, bills, credit cards, and other financial information into one interface, in order to simplify the managing of personal finances.
Account balance
賬戶余額
1.指財務(wù)報表上借貸方之凈額；也可以用于其他不同性質(zhì)賬戶，如信用卡賬戶、銀行存款、證券交易賬戶等余額。
2.The amount of money in an account, equal to the net of credits and debits at that point in time for that account. also called balance.
account day
交割日 結(jié)算日
股票和商品交易所確定的各成員之間結(jié)算的日子。
account executive
賬戶經(jīng)理
1.經(jīng)紀(jì)公司職員，為客戶提供咨詢和執(zhí)行委托。在為客戶執(zhí)行委托前，AE必須在全國證券交易商協(xié)會（National Association of Securities Dealers,NASD)注冊。也稱為注冊代理人（registered representative,RR)或股票經(jīng)紀(jì)人（stockbroker).
2.An individual who is licensed to sell securities and has the legal power of an agent, having passed the Series 7 and Series 63 examinations. Usually works for a brokerage licensed by the SEC, NYSE, and NASD. also called registered representative.
Account reconciliation
賬戶調(diào)節(jié)
1.將 支票存款之公司賬上余額及銀行月結(jié)單之間的差額調(diào)整一致的過程。產(chǎn)生差異的原因多為一方未記賬所造成，銀行已記賬而公司未記賬的情況有銀行代收票據(jù)、存款 利息、代付款項、扣收手續(xù)費(fèi)等；公司已記賬而銀行未記賬的情況如：公司存入票據(jù)而銀行未記賬的在途存款、企業(yè)開立支票而持票人未向銀行提示的未兌現(xiàn)支票。 另外也可能來自公司或銀行的錯誤所致。
2.The act of confirming that the balance in one‘s checkbook matches the corresponding bank statement.
Account statement
賬戶報表
1.在銀行業(yè)務(wù)方面，是指各種賬戶收支之明細(xì)及其余額的匯總。證券交易上，則是指各種交易賬戶在某一段期間，所有的證券交易記錄。
2.A record of transactions and their effect on account balances over a specified period of time, for a given account. A bank account statement lists the debits and credits that took place over the relevant time period, while a brokerage account statement lists the long positions and short positions, purchases and sales, and other transactions.
accountability
問責(zé)性
中央銀行必須依法向特定的其他公共機(jī)構(gòu)陳述其政策和行為，并論證其合理性。
account-account dealing
對賬作業(yè)
用于處理兩個銀行彼此之間發(fā)生同業(yè)往來賬款的清算，不涉及第三個銀行。
accountant
會計師
One who is skilled in the practice of accounting or who is in charge of public or private accounts. An accountant is responsible for reporting financial results, whether for a company or for an individual, in accordance with government and regulatory authority rules.
Accountant’s opinion
會計師意見
A letter preceding a financial report, written and signed by an independent accountant, which describes the scope of the statement and presents an opinion on the quality of the data presented. also called accountant‘s letter.
accounting
會計學(xué) 清算賬目
The systematic recording, reporting, and analysis of financial transactions of a business.