NotesOnFinancialExpressions-A(22)金融专业术语注解 |
文章来源： 文章作者： 发布时间：2007-04-24 01:25 字体： [ 大 中 小] 进入论坛 |
(单词翻译:双击或拖选)
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| 英文词汇 |
中文释义 |
详细注解 |
| alternate account |
备选账户 |
Account which multiple individuals can draw against without permission from each other. |
| alternate payee |
第二收款人 |
An individual who is recognized as having a right to receive some or all of the benefits under a qualified1 retirement2 plan if the plan holder3 does not or cannot collect. Usually a spouse4, former spouse, child, or other dependent. |
| alternative assets |
备选资产 |
Assets that have the potential to provide economic value to the owner but are not traditionally considered assets, such as collectibles. |
| alternative investment market |
备选投资市场 |
伦敦证券交易所专门为成立时间不长但处于快速成长期的公司单独开辟的一块市场。 |
| Alternative minimun tax (AMT) |
替换最低税 |
1.美国联邦政府对公司、个人、或财产减除所有的税负优惠或减免额之后，最低应征收的税款。
2.Alternative Minimum Tax. An IRS mechanism5 created to ensure that high-income individuals, corporations, trusts, and estates pay at least some minimum amount of tax, regardless of deductions6, credits or exemptions7. It operates by adding certain tax-preference items back into adjusted gross income. While it was once only important for a small number of high-income individuals who made extensive use of tax shelters and deductions, more and more people are being affected8 by it. The AMT is triggered when there are large numbers of personal exemptions on state and local taxes paid, large numbers of miscellaneous itemized deductions or medical expenses, or by Incentive9 Stock Option (ISO) plans. |
| alternative option |
多选期权 |
这种期权使用两种或两种以上的金融工具、指数、货币或商品来作为基础资产。多选期权的持有人可以选择其中的一种。 |
| Alternative order |
替代委托 单向委托 |
1.客户对证券经纪商下达的选择性指令，在两种交易之中，经纪商选择其中一种安排成交。例如投资人取得证券价格为$40，在下达$50的限价卖出委托的同时，为避免价格下跌而搭配限价$38的停损卖出委托，市场价格先到达其中一项，则予以成交，同时另一委托自动失效。也称为混合委托（combination order）、二择一委托（either-or order）、替换委托（one-cancels-the-other order）。
2.Two orders given to a broker10, for which the execution of either one automatically cancels the other. One example is combining a buy limit order with buy stop order.The buy limit order will only be executed if the market price is below a specified11 price, and the buy stop order will only be executed if the market price is above a certain price. If one order is executed, the other is cancelled. also called either-or order. |
| amalgamation12 |
合并 |
1.指两个或两个以上的商行或公司合为一体组成一个新的商业机构。合并是扩大业务的一种方式，可降低成本，同时占据更大的市场。
2.The merging13 of two or more businesses into single entity14. |
| amended15 return |
调整后收益 |
An IRS filing done using Form 1040X to correct mistakes that were made on 1040 returns in the previous three years. |
| amendment |
改善 改正 |
A change or addition to a legal document which, when properly signed, has the same legal power as the original document |
点击  收听单词发音
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1
qualified
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| adj.合格的，有资格的，胜任的，有限制的 |
参考例句： |
- He is qualified as a complete man of letters.他有资格当真正的文学家。
- We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。
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retirement
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| n.退休，退职 |
参考例句： |
- She wanted to enjoy her retirement without being beset by financial worries.她想享受退休生活而不必为金钱担忧。
- I have to put everything away for my retirement.我必须把一切都积蓄起来以便退休后用。
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holder
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| n.持有者，占有者；(台，架等)支持物 |
参考例句： |
- The holder of the office of chairman is reponsible for arranging meetings.担任主席职位的人负责安排会议。
- That runner is the holder of the world record for the hundred-yard dash.那位运动员是一百码赛跑世界纪录的保持者。
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spouse
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| n.配偶(指夫或妻) |
参考例句： |
- Her spouse will come to see her on Sunday.她的丈夫星期天要来看她。
- What is the best way to keep your spouse happy in the marriage?在婚姻中保持配偶幸福的最好方法是什么？
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mechanism
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| n.机械装置；机构，结构 |
参考例句： |
- The bones and muscles are parts of the mechanism of the body.骨骼和肌肉是人体的组成部件。
- The mechanism of the machine is very complicated.这台机器的结构是非常复杂的。
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deductions
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| 扣除( deduction的名词复数 )； 结论； 扣除的量； 推演 |
参考例句： |
- Many of the older officers trusted agents sightings more than cryptanalysts'deductions. 许多年纪比较大的军官往往相信特务的发现，而不怎么相信密码分析员的推断。
- You know how you rush at things,jump to conclusions without proper deductions. 你知道你处理问题是多么仓促，毫无合适的演绎就仓促下结论。
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exemptions
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| n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额 |
参考例句： |
- The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。 来自英汉非文学 - 行政法
- A: The regulation outlines specific exemptions for some WPM. 答：该规定概述了某些木质包装材料的特定的例外情形。 来自互联网
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affected
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| adj.不自然的，假装的 |
参考例句： |
- She showed an affected interest in our subject.她假装对我们的课题感到兴趣。
- His manners are affected.他的态度不自然。
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9
incentive
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| n.刺激；动力；鼓励；诱因；动机 |
参考例句： |
- Money is still a major incentive in most occupations.在许多职业中，钱仍是主要的鼓励因素。
- He hasn't much incentive to work hard.他没有努力工作的动机。
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broker
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| n.中间人，经纪人；v.作为中间人来安排 |
参考例句： |
- He baited the broker by promises of higher commissions.他答应给更高的佣金来引诱那位经纪人。
- I'm a real estate broker.我是不动产经纪人。
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specified
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| adj.特定的 |
参考例句： |
- The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
- It is generated by some specified means. 这是由某些未加说明的方法产生的。
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12
amalgamation
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| n.合并，重组；；汞齐化 |
参考例句： |
- We look towards the amalgamation of some of the neighborhood factories.我们指望合并一些里弄工厂。
- The proposed amalgamation of the two institutes has mow fallen through.这两个研究所打算合并的事现在已经落空了。
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13
merging
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| 合并（分类） |
参考例句： |
- Many companies continued to grow by merging with or buying competing firms. 许多公司通过合并或收买竞争对手的公司而不断扩大。 来自英汉非文学 - 政府文件
- To sequence by repeated splitting and merging. 用反复分开和合并的方法进行的排序。
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14
entity
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| n.实体，独立存在体，实际存在物 |
参考例句： |
- The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
- As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。
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15
Amended
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| adj. 修正的
动词amend的过去式和过去分词 |
参考例句： |
- He asked to see the amended version. 他要求看修订本。
- He amended his speech by making some additions and deletions. 他对讲稿作了些增删修改。
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