英語詞匯 中文釋義 詳細注解
after-tax contributions 稅后退休金 Contributions to a retirement plan which are subject to federal income tax. also called voluntary contributions.
Against the box 鎖定利潤 出售股份 投資者為了避免由所有權、信息披露帶來的問題，或為了享受某些稅收優(yōu)惠，將股份出售的行為。
aged fail 逾期未結 指證券商之間超過結算日若干日（在美國為30天）以上，而仍未結算的合約。
agency 代理 代理關系 1.指企業(yè)或個人委托代理機構經辦業(yè)務。前者稱為委托人（principal),后者稱為代理人（agent)。股東與企業(yè)管理人員的關系亦為一種代理關系，企業(yè)管理人員代理股東行使企業(yè)經營管理的職權。
2.Name for the arrangement where an agent intermediates between buyers and sellers and charges a commission for his participation. The agent buys and sells for the account of the client, but the client assumes all risk.
3.More generally, the relationship between a principal and an agent.
agency bank 代理銀行 代開銀行 1.國際押匯交易中，一家銀行代表另一家銀行（通常在海外）收取款項，則前者是后者的代理銀行。
2.參與發(fā)行另一機構名下信用卡的計劃，這家銀行便是發(fā)行機構的代理銀行。
3.信用證結算方式的當事人之一，是代理開證銀行換開信用證的銀行。開證銀行有時要求另一家銀行根據(jù)其本身所開的信用證重新?lián)Q開信用證，以便提高所開信用證的資信。代開銀行通常為出口方所在地銀行。
agency bond 機構債券 A bond, issued by a U.S. government-sponsored agency. The offerings of these agencies are backed by the U.S. government, but not guaranteed by the government since the agencies are private entities. Such agencies have been set up in order to allow certain groups of people to access low cost financing, especially students and first-time home buyers. Some prominent issuers of agency bonds are Student Loan Marketing Association (Sallie Mae), Federal National Mortgage Association (Fannie Mae) and Federal Home Loan Mortgage Corporation (Freddie Mac). Agency bonds are usually exempt from state and local taxes, but not federal tax.
agency business 代理業(yè)務 接受委托辦理的業(yè)務。例如：代收票據(jù)托收款、解付匯款以及其他國際結算業(yè)務等。
agency commission 代理手續(xù)費 辦理委托業(yè)務收取的傭金或手續(xù)費。
agency debt 機構債務 在美國指除了財政部和聯(lián)邦儲備銀行發(fā)行公債向公眾舉借的債務以外，經法律許可，由聯(lián)邦政府的其他機構向公眾舉借的債務。
agency problem 代理問題 股東、債券持有人和經理之間的利益沖突。
after-tax contributions 稅后退休金 Contributions to a retirement plan which are subject to federal income tax. also called voluntary contributions.
Against the box 鎖定利潤 出售股份 投資者為了避免由所有權、信息披露帶來的問題，或為了享受某些稅收優(yōu)惠，將股份出售的行為。
aged fail 逾期未結 指證券商之間超過結算日若干日（在美國為30天）以上，而仍未結算的合約。
agency 代理 代理關系 1.指企業(yè)或個人委托代理機構經辦業(yè)務。前者稱為委托人（principal),后者稱為代理人（agent)。股東與企業(yè)管理人員的關系亦為一種代理關系，企業(yè)管理人員代理股東行使企業(yè)經營管理的職權。
2.Name for the arrangement where an agent intermediates between buyers and sellers and charges a commission for his participation. The agent buys and sells for the account of the client, but the client assumes all risk.
3.More generally, the relationship between a principal and an agent.
agency bank 代理銀行 代開銀行 1.國際押匯交易中，一家銀行代表另一家銀行（通常在海外）收取款項，則前者是后者的代理銀行。
2.參與發(fā)行另一機構名下信用卡的計劃，這家銀行便是發(fā)行機構的代理銀行。
3.信用證結算方式的當事人之一，是代理開證銀行換開信用證的銀行。開證銀行有時要求另一家銀行根據(jù)其本身所開的信用證重新?lián)Q開信用證，以便提高所開信用證的資信。代開銀行通常為出口方所在地銀行。
agency bond 機構債券 A bond, issued by a U.S. government-sponsored agency. The offerings of these agencies are backed by the U.S. government, but not guaranteed by the government since the agencies are private entities. Such agencies have been set up in order to allow certain groups of people to access low cost financing, especially students and first-time home buyers. Some prominent issuers of agency bonds are Student Loan Marketing Association (Sallie Mae), Federal National Mortgage Association (Fannie Mae) and Federal Home Loan Mortgage Corporation (Freddie Mac). Agency bonds are usually exempt from state and local taxes, but not federal tax.
agency business 代理業(yè)務 接受委托辦理的業(yè)務。例如：代收票據(jù)托收款、解付匯款以及其他國際結算業(yè)務等。
agency commission 代理手續(xù)費 辦理委托業(yè)務收取的傭金或手續(xù)費。
agency debt 機構債務 在美國指除了財政部和聯(lián)邦儲備銀行發(fā)行公債向公眾舉借的債務以外，經法律許可，由聯(lián)邦政府的其他機構向公眾舉借的債務。
agency problem 代理問題 股東、債券持有人和經理之間的利益沖突。