bond swap1 [证] 债券互换
The simultaneous sale of one bond issue and the purchase of another, to stretch out maturities2 or for tax reasons.
是指利用两种债券头寸的差异，同时卖出某一种债券而又买入另一种债券的操作方式。是一种主动性债券组合管理战略。根据互换原因不同，可分为三种：一是替代互换；二是利率预期互换；三是市场间价差互换。
bonds [分] 公债
A long-term debt security with a stated interest rate and fixed3 due dates, issued by a corporation or a government, when interest and principal must be paid. There are many variations.
是bond 的复数形式，专指由政府发行的不记名债券。
book n. [会] 帐册，帐簿
A chronological4 record of a specialist's inventory5 of securities and orders that other exchange members have placed with the specialist. Also called specialist's book.
是指会计账簿的总称，包括分类账、总账和其他账。
book building [银] 需求建档
The process by which the offer price of an IPO is based on actual demand from institutional investors6.
根据机构投资者对首次公开上市的实际需求制定发行价格的过程
book entry securities [分] 记帐证券
Security issued not as a certificate but simply as an entry in a bank account.
是指记录在客户账户中的不记名债券。
备注：
[保]代表保险，[房]代表房地产，[会]代表会计，[分]代表注册财务分析师，[银]代表银行，[证]代表证券
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