NotesOnFinancialExpressions-A(24)金融专业术语注解 |
文章来源： 文章作者： 发布时间：2007-05-26 01:41 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 |
| amortization1 method |
摊还法；摊销法 |
1.A distribution calculation method for making penalty-free early withdrawals3 from retirement4 accounts. An assumed earnings5 rate is applied6 over the duration of the individual‘s life expectancy7, while the life expectancy is determined8 using IRS tables. Generally, the rate must be within 120% of the applicable federal long-term rate. Once the rate is determined, the withdrawal2 remains9 fixed10 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 premium11 |
溢价摊销 |
Charges made against the interest received on a debt in order to offset12 a premium paid for the debt. Thus, with each periodic payment, a debtor13 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, amortizing14 the premium each period also reduces the credit risk of the debt, since the creditor15 gets some part of the principal each time period, as opposed to allowing a debtor to forfeit16 on all of it at the maturity17 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 |
摊还计划 |
The schedule of payments for paying off a loan. |
| amortization term |
摊还期 |
The period of time over which the loan will be amortized18, usually expressed in months. |
| amortized value |
摊还股值 |
The value of a security as determined by the process of amortization. |
| amortizing swap19 |
递减互换 |
非标准利率互换的一种，递增互换的对称，指在以后连续的互换交易期间资本额将逐步减少的一种非标准利率互换。递减互换比较适合于以发行债券来融资的借款方。 |
| Amount at risk |
危险保险额 |
指保险金额减责任准备金的余额；也就是保险公司没有预先准备的潜在保险金支出。 |
| amount due from |
拆放金额 |
银行向同业拆放金额。同业拆放期限较短，一般为1天至6个月，属于银行的一项短期资金运用。 |
| amount due to |
借入金额 |
银行从同业借入金额。同业借款期限较短，一般为1天至6个月，属银行的一项短期资金来源。 |
| amount of subjunctive capital |
虚拟资本量 |
指以有价证券形式存在并能给持有者带来一定收入的资本数量，如股份公司的股票、企业债券和国家公债等。 |
点击  收听单词发音
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1
amortization
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| n.摊销，摊还，分期偿付 |
参考例句： |
- Repayment of the bond is conditioned on 10 years'amortization.此项债券规定分十年偿还。
- The low-value consumables are price with the one-off amortization method.低值易耗品核算采用一次性摊销法。
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2
withdrawal
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| n.取回，提款；撤退，撤军；收回，撤销 |
参考例句： |
- The police were forced to make a tactical withdrawal.警方被迫进行战术撤退。
- They insisted upon a withdrawal of the statement and a public apology.他们坚持要收回那些话并公开道歉。
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3
withdrawals
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| n.收回，取回，撤回( withdrawal的名词复数 )；撤退，撤走；收回[取回，撤回，撤退，撤走]的实例；推出（组织），提走（存款），戒除毒瘾，对说过的话收回，孤僻 |
参考例句： |
- He has made several withdrawals from his bank account. 他从银行账户上提了几次款。 来自《简明英汉词典》
- It is not the bank's policy to deduct interest on withdrawals. 提款需扣除利息这并非是本银行的政策。 来自辞典例句
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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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earnings
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| n.工资收人；利润，利益，所得 |
参考例句： |
- That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
- Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。
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applied
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| adj.应用的；v.应用，适用 |
参考例句： |
- She plans to take a course in applied linguistics.她打算学习应用语言学课程。
- This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
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expectancy
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| n.期望，预期，（根据概率统计求得）预期数额 |
参考例句： |
- Japanese people have a very high life expectancy.日本人的平均寿命非常长。
- The atomosphere of tense expectancy sobered everyone.这种期望的紧张气氛使每个人变得严肃起来。
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determined
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| adj.坚定的；有决心的 |
参考例句： |
- I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
- He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
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9
remains
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| n.剩余物，残留物；遗体，遗迹 |
参考例句： |
- He ate the remains of food hungrily.他狼吞虎咽地吃剩余的食物。
- The remains of the meal were fed to the dog.残羹剩饭喂狗了。
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10
fixed
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| adj.固定的，不变的，准备好的；(计算机)固定的 |
参考例句： |
- Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
- Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。
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11
premium
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| n.加付款；赠品；adj.高级的；售价高的 |
参考例句： |
- You have to pay a premium for express delivery.寄快递你得付额外费用。
- Fresh water was at a premium after the reservoir was contaminated.在水库被污染之后，清水便因稀而贵了。
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12
offset
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| n.分支，补偿；v.抵消，补偿 |
参考例句： |
- Their wage increases would be offset by higher prices.他们增加的工资会被物价上涨所抵消。
- He put up his prices to offset the increased cost of materials.他提高了售价以补偿材料成本的增加。
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13
debtor
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| n.借方，债务人 |
参考例句： |
- He crowded the debtor for payment.他催逼负债人还债。
- The court granted me a lien on my debtor's property.法庭授予我对我债务人财产的留置权。
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14
amortizing
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| v.分期偿还（债务）( amortize的现在分词 ) |
参考例句： |
- The straight-line method normally is used for amortizing intangible assets. 摊销无形资产通常用直线折旧法。 来自互联网
- For an amortizing transaction, the amount will be listed in an amortization schedule. 为偿还交易，金额将列入一份摊销时间表。 来自互联网
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creditor
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| n.债仅人，债主，贷方 |
参考例句： |
- The boss assigned his car to his creditor.那工头把自己的小汽车让与了债权人。
- I had to run away from my creditor whom I made a usurious loan.我借了高利贷不得不四处躲债。
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forfeit
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| vt.丧失；n.罚金，罚款，没收物 |
参考例句： |
- If you continue to tell lies,you will forfeit the good opinion of everyone.你如果继续撒谎，就会失掉大家对你的好感。
- Please pay for the forfeit before you borrow book.在你借书之前请先付清罚款。
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maturity
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| n.成熟；完成；(支票、债券等)到期 |
参考例句： |
- These plants ought to reach maturity after five years.这些植物五年后就该长成了。
- This is the period at which the body attains maturity.这是身体发育成熟的时期。
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amortized
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| v.分期偿还（债务）( amortize的过去式和过去分词 ) |
参考例句： |
- Business expenses had to be amortized over a 60 month period. 营业费用必须在60个月的时间内分期偿还。 来自辞典例句
- This high initial capitalization is rapidly amortized in the well managed high-density orchard. 在管理好的高密植果园里，这个最初的高额成本可以很快收回。 来自辞典例句
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swap
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| n.交换；vt.交换，用...作交易 |
参考例句： |
- I will swap you my bicycle for your radio.我想拿我的自行车换你的收音机。
- This comic was a swap that I got from Nick.这本漫画书是我从尼克那里换来的。
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