英文詞匯 中文釋義 詳細(xì)注解
annualizing
以年計(jì)算 Making calculations for a period of less than a year as if the period were a whole year.
annuitant 收取年金者 1.指定期收取年金的受益人。
2.A person who is entitled to receive benefits from an annuity.
Annuity 年金 1.連續(xù)多期定期定額收付的款項(xiàng)。例如每年定期定額的股利、每半年或一年的債券利息、每月定期定額的退休金、每期固定的保險(xiǎn)金、每月固定償還的住宅貸款金額等。
2.A contract sold by an insurance company designed to provide payments to the holder at specified intervals, usually after retirement. The holder is taxed only when they start taking distributions or if they withdraw funds from the account. All annuities are tax-deferred, meaning that the earnings from investments in these accounts grow tax-deferred until withdrawal. Annuity earnings are also tax-deferred so they cannot be withdrawn without penalty until a certain specified age. Fixed annuities guarantee a certain payment amount, while variable annuities do not, but do have the potential for greater returns. Both are relatively safe, low-yielding investments. An annuity has a death benefit equivalent to the higher of the current value of the annuity or the amount the buyer has paid into it. If the owner dies during the accumulation phase, his or her heirs will receive the accumulated amount in the annuity. This money is subject to ordinary income taxes in addition to estate taxes.
3.More generally, a series of payments of set size and frequency, often to a retired person.
Annuity bond 年金債券 指沒(méi)有到期日，投資人每期固定領(lǐng)取固定利息收益的債券。亦即永續(xù)債券（consol）。
Annuity certain 確定年金 指在事先預(yù)定的期間定期支付的年金。
Annuity due 期初年金 現(xiàn)金流量發(fā)生在各期期初的年金。
annuity factor method 年金系數(shù)法 A distribution calculation method for making penalty-free early withdrawals from retirement accounts. The calculation is similar to, but relies upon different life expectancy data than, the amortization method.
Annuity starting date 年金起算日 年金受益人開始領(lǐng)取年金的日期。
annuity unit 年金單位 An accounting measure upon which the size of periodic annuity payouts is based.
antecedents 前手 指一個(gè)公司是長(zhǎng)期歸同一個(gè)所有者所有還是不斷變更所有者的判定。
antedate 比正確日期早的日期 To place a prior date on a legal document, statement or check. also called backdate.
Anticipated holding period 預(yù)期持有期間 1.合伙共同持有某項(xiàng)資產(chǎn)的預(yù)定持有期限。
2.The length of time a limited partnership expects to hold a given asset.
Anticipation 預(yù)支 1.指提前償還未到期的債務(wù)。
2.The paying of a bill or debt obligation before it is due.
anticipation note 預(yù)支債券 Short term bond which will be paid off with the proceeds from a subsequent, larger bond issue. also called bond anticipation note.
anticipatory credit 預(yù)支信用證 允許出口商在裝貨交單之前可以支取全部或部分貨款的信用證。預(yù)支信用證是由申請(qǐng)開證的進(jìn)口商要求開證行在信用證上加列條款，授權(quán)出口地的通知行或保兌行在交單以前向出口商預(yù)先墊付全部或部分金額的款項(xiàng)，等到出口商交單議付時(shí)，出口商銀行再?gòu)淖h付金額中扣還預(yù)先墊款的本息，再將余額付給出口商。
Anticipatory hedge 預(yù)防性避險(xiǎn) 1 投資人為免于現(xiàn)貨價(jià)格在未來(lái)發(fā)生不利的變動(dòng)，而使用期貨或其他交易規(guī)避未來(lái)現(xiàn)貨價(jià)格的波動(dòng)。
2投資人在取得現(xiàn)貨部位之前，先以期貨、選擇權(quán)或其他金融交易進(jìn)行避險(xiǎn)。
Antidilution clause 反稀釋條款 1.為避免發(fā)行機(jī)構(gòu)的特定決策造成可轉(zhuǎn)換證券持有人對(duì)發(fā)行機(jī)構(gòu)所有權(quán)或其他權(quán)利流失，而設(shè)定的保護(hù)條款。如發(fā)行機(jī)構(gòu)進(jìn)行股票分割、發(fā)放股票股利、發(fā)行新股等事項(xiàng)，會(huì)造成證券持有人轉(zhuǎn)換后的實(shí)際股權(quán)比例下降，而必須按特定比率重新設(shè)定可轉(zhuǎn)換證券之轉(zhuǎn)換條件，以維持證券持有人對(duì)發(fā)行公司所有權(quán)比率不變。
2.The right of current shareholders to maintain their fractional ownership of a company by buying a proportional number of shares of any future issue of common stock. Most states consider antidilution provisions valid only if made explicit in a corporation‘s charter. also called subscription privilege or subscription right or preemptive right.
antidilutive 反稀釋 Term used to describe a convertible security which could increase a corporation‘s earnings per share if exercised or converted into common stock. Such conversions are not considered when calculating earnings per share. opposite of dilutive.
antitrust laws 反壟斷法 The Federal laws forbidding businesses from monopolizing a market or restraining free trade.
annualizing
以年計(jì)算 Making calculations for a period of less than a year as if the period were a whole year.
annuitant 收取年金者 1.指定期收取年金的受益人。
2.A person who is entitled to receive benefits from an annuity.
Annuity 年金 1.連續(xù)多期定期定額收付的款項(xiàng)。例如每年定期定額的股利、每半年或一年的債券利息、每月定期定額的退休金、每期固定的保險(xiǎn)金、每月固定償還的住宅貸款金額等。
2.A contract sold by an insurance company designed to provide payments to the holder at specified intervals, usually after retirement. The holder is taxed only when they start taking distributions or if they withdraw funds from the account. All annuities are tax-deferred, meaning that the earnings from investments in these accounts grow tax-deferred until withdrawal. Annuity earnings are also tax-deferred so they cannot be withdrawn without penalty until a certain specified age. Fixed annuities guarantee a certain payment amount, while variable annuities do not, but do have the potential for greater returns. Both are relatively safe, low-yielding investments. An annuity has a death benefit equivalent to the higher of the current value of the annuity or the amount the buyer has paid into it. If the owner dies during the accumulation phase, his or her heirs will receive the accumulated amount in the annuity. This money is subject to ordinary income taxes in addition to estate taxes.
3.More generally, a series of payments of set size and frequency, often to a retired person.
Annuity bond 年金債券 指沒(méi)有到期日，投資人每期固定領(lǐng)取固定利息收益的債券。亦即永續(xù)債券（consol）。
Annuity certain 確定年金 指在事先預(yù)定的期間定期支付的年金。
Annuity due 期初年金 現(xiàn)金流量發(fā)生在各期期初的年金。
annuity factor method 年金系數(shù)法 A distribution calculation method for making penalty-free early withdrawals from retirement accounts. The calculation is similar to, but relies upon different life expectancy data than, the amortization method.
Annuity starting date 年金起算日 年金受益人開始領(lǐng)取年金的日期。
annuity unit 年金單位 An accounting measure upon which the size of periodic annuity payouts is based.
antecedents 前手 指一個(gè)公司是長(zhǎng)期歸同一個(gè)所有者所有還是不斷變更所有者的判定。
antedate 比正確日期早的日期 To place a prior date on a legal document, statement or check. also called backdate.
Anticipated holding period 預(yù)期持有期間 1.合伙共同持有某項(xiàng)資產(chǎn)的預(yù)定持有期限。
2.The length of time a limited partnership expects to hold a given asset.
Anticipation 預(yù)支 1.指提前償還未到期的債務(wù)。
2.The paying of a bill or debt obligation before it is due.
anticipation note 預(yù)支債券 Short term bond which will be paid off with the proceeds from a subsequent, larger bond issue. also called bond anticipation note.
anticipatory credit 預(yù)支信用證 允許出口商在裝貨交單之前可以支取全部或部分貨款的信用證。預(yù)支信用證是由申請(qǐng)開證的進(jìn)口商要求開證行在信用證上加列條款，授權(quán)出口地的通知行或保兌行在交單以前向出口商預(yù)先墊付全部或部分金額的款項(xiàng)，等到出口商交單議付時(shí)，出口商銀行再?gòu)淖h付金額中扣還預(yù)先墊款的本息，再將余額付給出口商。
Anticipatory hedge 預(yù)防性避險(xiǎn) 1 投資人為免于現(xiàn)貨價(jià)格在未來(lái)發(fā)生不利的變動(dòng)，而使用期貨或其他交易規(guī)避未來(lái)現(xiàn)貨價(jià)格的波動(dòng)。
2投資人在取得現(xiàn)貨部位之前，先以期貨、選擇權(quán)或其他金融交易進(jìn)行避險(xiǎn)。
Antidilution clause 反稀釋條款 1.為避免發(fā)行機(jī)構(gòu)的特定決策造成可轉(zhuǎn)換證券持有人對(duì)發(fā)行機(jī)構(gòu)所有權(quán)或其他權(quán)利流失，而設(shè)定的保護(hù)條款。如發(fā)行機(jī)構(gòu)進(jìn)行股票分割、發(fā)放股票股利、發(fā)行新股等事項(xiàng)，會(huì)造成證券持有人轉(zhuǎn)換后的實(shí)際股權(quán)比例下降，而必須按特定比率重新設(shè)定可轉(zhuǎn)換證券之轉(zhuǎn)換條件，以維持證券持有人對(duì)發(fā)行公司所有權(quán)比率不變。
2.The right of current shareholders to maintain their fractional ownership of a company by buying a proportional number of shares of any future issue of common stock. Most states consider antidilution provisions valid only if made explicit in a corporation‘s charter. also called subscription privilege or subscription right or preemptive right.
antidilutive 反稀釋 Term used to describe a convertible security which could increase a corporation‘s earnings per share if exercised or converted into common stock. Such conversions are not considered when calculating earnings per share. opposite of dilutive.
antitrust laws 反壟斷法 The Federal laws forbidding businesses from monopolizing a market or restraining free trade.