英文詞匯 中文釋義 詳細(xì)注解
amortization method 攤還法；攤銷法 1.A distribution calculation method for making penalty-free early withdrawals from retirement accounts. An assumed earnings rate is applied over the duration of the individual‘s life expectancy, while the life expectancy is determined using IRS tables. Generally, the rate must be within 120% of the applicable federal long-term rate. Once the rate is determined, the withdrawal remains fixed each year.
2.A distribution calculation method for making penalty-free early withdrawals from retirement accounts. An assumed earnings rate is applied over the duration of the individual‘s life expectancy. Generally, the rate must be within 120% of the applicable federal long-term rate. Once the rate is determined, the withdrawal remains fixed each year.
amortization of premium 溢價攤銷 Charges made against the interest received on a debt in order to offset a premium paid for the debt. Thus, with each periodic payment, a debtor is not only paying back interest, but also part of his or her premium. This leads to higher periodic payments than in the case when only interest is paid out. However, a payment schedule which includes premium amortization makes debt management easier, especially if the principal is large. While paying just the interest each period will lead will lead to a low outflow of cash each month, the debtor might not save enough to pay the principal. Thus, amortizing the premium each period also reduces the credit risk of the debt, since the creditor gets some part of the principal each time period, as opposed to allowing a debtor to forfeit on all of it at the maturity of the loan. Amortization of premium is a common feature in cases when a person or company takes on a large amount of debt at one time, such as a mortgage.
amortization schedule 攤還計劃 The schedule of payments for paying off a loan.
amortization term 攤還期 The period of time over which the loan will be amortized, usually expressed in months.
amortized value 攤還股值 The value of a security as determined by the process of amortization.
amortizing swap 遞減互換 非標(biāo)準(zhǔn)利率互換的一種，遞增互換的對稱，指在以后連續(xù)的互換交易期間資本額將逐步減少的一種非標(biāo)準(zhǔn)利率互換。遞減互換比較適合于以發(fā)行債券來融資的借款方。
Amount at risk 危險保險額 指保險金額減責(zé)任準(zhǔn)備金的余額；也就是保險公司沒有預(yù)先準(zhǔn)備的潛在保險金支出。
amount due from 拆放金額 銀行向同業(yè)拆放金額。同業(yè)拆放期限較短，一般為1天至6個月，屬于銀行的一項短期資金運用。
amount due to 借入金額 銀行從同業(yè)借入金額。同業(yè)借款期限較短，一般為1天至6個月，屬銀行的一項短期資金來源。
amount of subjunctive capital 虛擬資本量 指以有價證券形式存在并能給持有者帶來一定收入的資本數(shù)量，如股份公司的股票、企業(yè)債券和國家公債等。
amortization method 攤還法；攤銷法 1.A distribution calculation method for making penalty-free early withdrawals from retirement accounts. An assumed earnings rate is applied over the duration of the individual‘s life expectancy, while the life expectancy is determined using IRS tables. Generally, the rate must be within 120% of the applicable federal long-term rate. Once the rate is determined, the withdrawal remains fixed each year.
2.A distribution calculation method for making penalty-free early withdrawals from retirement accounts. An assumed earnings rate is applied over the duration of the individual‘s life expectancy. Generally, the rate must be within 120% of the applicable federal long-term rate. Once the rate is determined, the withdrawal remains fixed each year.
amortization of premium 溢價攤銷 Charges made against the interest received on a debt in order to offset a premium paid for the debt. Thus, with each periodic payment, a debtor is not only paying back interest, but also part of his or her premium. This leads to higher periodic payments than in the case when only interest is paid out. However, a payment schedule which includes premium amortization makes debt management easier, especially if the principal is large. While paying just the interest each period will lead will lead to a low outflow of cash each month, the debtor might not save enough to pay the principal. Thus, amortizing the premium each period also reduces the credit risk of the debt, since the creditor gets some part of the principal each time period, as opposed to allowing a debtor to forfeit on all of it at the maturity of the loan. Amortization of premium is a common feature in cases when a person or company takes on a large amount of debt at one time, such as a mortgage.
amortization schedule 攤還計劃 The schedule of payments for paying off a loan.
amortization term 攤還期 The period of time over which the loan will be amortized, usually expressed in months.
amortized value 攤還股值 The value of a security as determined by the process of amortization.
amortizing swap 遞減互換 非標(biāo)準(zhǔn)利率互換的一種，遞增互換的對稱，指在以后連續(xù)的互換交易期間資本額將逐步減少的一種非標(biāo)準(zhǔn)利率互換。遞減互換比較適合于以發(fā)行債券來融資的借款方。
Amount at risk 危險保險額 指保險金額減責(zé)任準(zhǔn)備金的余額；也就是保險公司沒有預(yù)先準(zhǔn)備的潛在保險金支出。
amount due from 拆放金額 銀行向同業(yè)拆放金額。同業(yè)拆放期限較短，一般為1天至6個月，屬于銀行的一項短期資金運用。
amount due to 借入金額 銀行從同業(yè)借入金額。同業(yè)借款期限較短，一般為1天至6個月，屬銀行的一項短期資金來源。
amount of subjunctive capital 虛擬資本量 指以有價證券形式存在并能給持有者帶來一定收入的資本數(shù)量，如股份公司的股票、企業(yè)債券和國家公債等。