英语词语
中文解释
详细注释
absorption approach
吸收论
国际收入支出吸收剖析法的简称，是詹姆士.爱德华.米德（James Edward Meade)和亚历山大（S.S.Alexander)于1952年在凯恩斯的国民收入方程式的基础上提出来的一种剖析办法。
absorption rate
吸收比率
The rate at which properties are able to be leased or sold in a given area.
abstract of title
产权契约摘要
A set of documents which record the ownership through time of a property.
abusive tax shelter
违避免税
A tax shelter which the IRS feels is being used to claim illegal deductions1, such as inflating2 the value of acquired property above its market value.
Abusive trading practice
违规买卖操作
泛指证券或期货买卖违反交易平台拟定的规则；比如内线买卖。
Academic arbitrage3
理论套利
指投资人借助相同证券或产品，在不同市场上价格的差异，买高卖低赚取收益，而投资人并不须要实质投入资金就可完成该套利买卖。
accelerated amortization
加速摊销
以快与正常水平的速度摊销本钱，由此可降低税收。同样，通过特殊规定可以加速债务的还款日期。
accelerated benefits
加速受益
In some life insurance policies, benefits available before death, in such events as long-term, catastrophic or terminal illness. This benefit first became available when companies offering viatical settlements purchased the life insurance policies of terminally ill inpiduals from the insurance companies which issued the policies. After extracting a portion of the value of the policy for cosplayts and profits, these companies offered the remainder of the death benefit to terminally ill policy holders5. Insurance companies have different rules about how much money can be extracted and how close to death the holder4 must be to receive benefits early. The remainder of the value of the policy, minus interest charges, is awarded to the beneficiaries upon the death of the holder. also called living benefits.
Accelerated cosplayt recovery system
加速本钱收购制
1.依据1986年美国的赋税改革法案（TAX REFORM ACT OF 1986），对于一些符合规定的资产，提列折旧时可以加速折旧方法处置，因而这种资产的折旧提列年限得以短于其耐用年限，并于资产用初期可以享有较高的节税利益。
2.Accelerated cosplayt Recovery System. Depreciation6 methods applied7 to limited partnership8 assets placed in service in 1986 or before. Replaced by the less-favorable Modified ACRS.
Accelerated Depreciation
加速折旧
1.以比直线折旧法更快的速度注销固定资产的本钱。资产用年限后期的高修理成本被早期的税收好处所抵消，由此使得该资产所产生的现金流更为平稳。企业可以通过这种方法得到税收好处。加速折旧法优化了资本支出，促进了企业的进步。
2.A depreciation method which allows faster write-offs than the straight line method. These methods provide a greater tax shield effect than straight line depreciation, and so companies with large tax burdens might like to use accelerated depreciation methods, even if it reduces the income shown on financial statement. Accelerated depreciation methods are popular for writing-off equipment that might be replaced before the end of its useful life since the equipment might be obsolete9 . One example of an accelerated depreciation method is the Modified Accelerated cosplayt Recovery System .
acceleration10
加速到期
因为债务人或合约一方的违约，债务比事先约定的期限提前到期或是衍生性买卖因而暂停的现象。加速到期也会由信用等级的降低或其他缘由引起。
acceleration clause
加速偿还条约
1.指债务契约上所记载的一种条约，该条约指明当债务人发生没办法按期支付本息的状况下，债务人的未到期债务自动到期，应立即偿还。
2该条约是说，假如债务人没办法偿还利息、本金或支付沉淀本钱，或者丧失偿付能力，或者无力承担抵押财产的税收负担，那样该抵押合同未偿付的余额或其他有关合同将被视为到期。
3.A provision that allows a lender to demand payment of the total outstanding balance or demand additional collateral11 under certain circumstances, such as failure to make payments, bankruptcy12, nonpayment of taxes on mortgaged property, or the breaking of loan covenants13.
acceleration theory
加速理论
消费水平的变动将致使购买力和生产水平的更大变动。这被视为导致某种形式通货膨胀的推进力。
Acceptance
承兑
1.在远期汇票上签署，正式确认按时支付汇票金额之责任，称之为承兑。签署人即为承兑人。承兑人若为通常工商企业，该承兑汇票称为商业承兑汇票（trade acceptance bill）,若承兑人为银行，该汇票称为银行承兑汇票（bankers acceptance）。
2.The contractual agreement entered into when the drawee of a time draft writes accepted on the document and specifies14 a payment date. The drawee, thereby15 known as the acceptor, is responsible for making the payment at maturity16.
acceptance bank
承兑银行
保证汇票付款责任的银行。
Acceptance bill
承兑汇票
经工商企业或银行承兑，确认如期支付之汇票。通常而言，银行承兑汇票之信用程度较商业承兑汇票为佳，在货币市场发达的国家，银行承兑汇票可于公开市场出售贴现，是一种较为常见的短期筹资工具。
acceptance credit
承兑信用安排
国际贸易筹资的信用安排之一。银行可允许顾客发出汇票让银行承兑，然后在市场出售贴现来获得资金。开证行或指定的付款行收到符合信用证条约规定的单据时，并不立即付款，只有在承兑人承兑后，并且在汇票到期时才履行付款义务。依据承兑人的不同，承兑信用证可分为：（1）银行承兑信用证。（2）商号承兑信用证。
Acceptance fee
承兑费
银行对汇票进行承兑时，所收取的手续费。
acceptance market
承兑市场
货币市场的一部分。汇票经纪人等用贴现的方法对承兑过的汇票进行交易。
Acceptance risk
承兑风险
远期汇票的持票人向受票人需要付款承兑时，遭到受票人拒绝的风险
