国际金融专业术语注解要点.docx

国际金融专业术语注解 【 HYPERLINK 世贸人才网：国际贸易商务人才门户 更新时间： 2006-02-28 】 【 HYPERLINK javascript:self.print() 打印】【 HYPERLINK javascript:window.close() 关闭】 Notes On Financial Expressions-A(1)金融专业术语注解 英文词汇 中文释义 详细注解 a basket of currencies “一篮子”货币 又称为“一篮子”货币或合成货币，由各国货币所组成的一个大的货币篮子。每种货币在“货币篮子”里所占比例，是按照各国在世界贸易中所占比重来确定的。这种合成货币一般不能直接用于国际贸易和非贸易支付。如“欧洲货币单位”、“特别提款权”等都是合成货币。 ABA transit number 美国银行家协会交换号码 分配给一家金融机构例如一家银行的编号，该编号在美国支票右上角的支票分区号码上方注明。 Abandonment 弃权 1. 指资产所有权人自动放弃其权利。例如：选择权的买方在选择权利期间结束时，不予以执行交易特定资产的权利，而任其权利作废。股票持有人于除权除息日之前，将持股出售而无法享有发行公司所分配股息等。 2.To choose not to exercise or sell an option. Abandonment occurs when the option is out of the money on the expiration date. 3.To voluntarily relinquish the rights of property ownership, usually real estate. abandonment option 放弃选择权 The option to close out an investment prior to the fulfillment of the original conditions for termination. abatement 减少 减免 冲销 1. 减免：指对一项税收的减免。 2. 冲销：指一项临时性收益从成本中冲销。 3.A reduction in or reprieve from a tax, debt or any other payment obligation. An abatement is sometimes included in a contract, for example abatement of rent in the event that a building is destroyed by fire, flood or other accident. ABC agreement ABC 协议 1. 证券商以员工名义取得纽约证券交易会员席位，而与该员工之间约定公司权益的协议。由于只有以个人身份才能取得纽约证券交易所会员席位，证券商通常以该公司员工挂名，而由公司支付购买席位的费用。 2.An agreement between a brokerage firm and an employee detailing the rights of the firm when it purchases an NYSE if he/she leaves but must buy another seat for an individual named by the firm; B) sell the seat but return the proceeds to the firm; or C) transfer the seat to another employee of the firm. abeyance 暂时无效 The suspension of a title to real estate while lawful ownership is being determined. Ability to borrow 借款能力 指机构或个人再增加债务的能力。借款能力与借款人的偿债能力有关，借款人的信用程度愈佳。偿债能力愈佳，其再行举借债务的能力也愈高。 Ability to pay 支付能力 1. 对于借款人而言，指的是如期偿还本息的能力。在税务上，支付能力则作为税率制定之参考因素，如所得税之累进税率。 2.A borrower‘s ability to meet his/her current and future debt obligations. ability to