英語詞匯 中文釋義 詳細注解
Actuary 精算師 1.指保險公司所聘雇的一種專門技術(shù)人員，其職責(zé)是為保險公司測度各類保險事件發(fā)生之風(fēng)險程度、計算保險商品的費率、衡量保險準(zhǔn)備金的提列額度、新種保險商品之開發(fā)與設(shè)計、業(yè)務(wù)人員報酬之?dāng)M題，通常都必須通過相關(guān)資格檢定方可執(zhí)行精算業(yè)務(wù)。
2.A specialist in the mathematics of risk, especially as it relates to insurance calculations such as premiums, reserves, dividends, and insurance and annuity rates. They work for insurance companies to evaluate applications based on risk.
Ad valorem tax 從價稅 1.依據(jù)課稅標(biāo)的資產(chǎn)的價值之一定百分比課稅的稅制。
2.A tax based on the value (or assessed value) of real property.
3.A tax, duty, or fee which varies based on the value of the products, services, or property on which it is levied.
adaptive expectation 適應(yīng)性期望 一種預(yù)測價格走勢的模式。指市場對未來價格的期望會因新消息或走勢而不斷調(diào)整。
addendum 補充書 訂約雙方對已訂立的合同或協(xié)議加以補充或修改而制定的書面文件。補充書為正式合同或協(xié)議的一個組成部分。
Addition bond test 增加債券測試 指衡量債券增加發(fā)行的上限。例如以資產(chǎn)或以特定收益來源擔(dān)保發(fā)行的債券，若要增加債券發(fā)行額度，必須檢驗該資產(chǎn)或收益來源能否配合。
additional facility 附加貸款 項目貸款的一種方式。為防止因利率過高而影響項目正常進行，銀行同意在基本信貸以外另給項目借款人信貸額度，即附加貸款。在利率超過一定限度時動用，每年可提取50%用于償付利息，并與基本信貸一樣分期償還。
Additional paid-in capital 額外投入資本 附繳資本 1.股東以超過股票面值的價格認購股票，其超過面值的部分。也稱為資本公積（capital surplus）、投入資本（paid-in capital）。
2.Capital received from investors for stock, equal to capital stock plus paid-in capital. also called contributed capital or paid-in capital.
additional principal payment 額外本金支付 A payment by a borrower of more than the scheduled principal amount due in order to reduce the principal. This also enables the borrower‘s future interest payments to be reduced.
additional security 追加保證金 原存入的保證金不能滿足金額擔(dān)保要求時需要追加繳存的款項。
Additional voluntary contributins 額外自愿貢獻 員工參加稅負遞延儲蓄賬戶，如退休金賬戶，所投入的資金高于該賬戶要求的標(biāo)準(zhǔn)。
Add-on 追加 投資人購買定期存單之后，再追加資金投資于原存單。
Add-on interest 附加利率 將貸款金額與全部貸款利息加總，再將之平均分?jǐn)傆谫J款期間的分期還款方式。每期償還的金額相同，唯貸款本金隨著逐期還款而逐漸減少，因此其有效利率（）比名目利率高。以附加利率計息之貸款每期還款金額計算如下：
每期還款=（貸款本金*利率 +貸款本金）/ 退款期數(shù)
add-on rate 附加利息 根據(jù)本金的一定比率計算的利息成本。該利息及本金的數(shù)額構(gòu)成借款人必須償還的金額。
add-on rate method 附加率法 計算租金的一種方法。指租賃資產(chǎn)的概算成本再附加上一項特定的比率來計算租金的方法。其特點為每期期末等額支付租金，并且對于分期償還的租金在整個租賃期內(nèi)照常收取利息。
add-on service 附加服務(wù) The non-monetary services provided by a venture capitalist, such as helping to assemble a management team and helping to prepare the company for an IPO.
adequacy of coverage 保護適足性 1.指投資人以避險或保險方式，對證券或其他資產(chǎn)價值的保障程度。
2.A test of how well an asset‘s value is insulated from loss, such as through hedging.
adjudication 判決 宣告 The process of examining the facts in a disagreement and rendering a decision.
adjustable life insurance 可調(diào)整的人壽保險 Life insurance for which the policyholder can change the details of the plan, including the face amount, premium, and coverage period.
Adjustable peg 可調(diào)整釘住 匯率制度的一種，是一種較廣義的固定匯率制度，在可調(diào)整會率制度下，將匯率長期釘住于狹小范圍內(nèi)，貨幣管理*在外匯市場上，按照訂定的價格無限制的買賣外匯以維持匯率于目標(biāo)范圍內(nèi)小幅波動。不過這種制度下，無法避免外匯黑市交易的發(fā)生。
adjustable rate 浮動利率 Any interest rate that changes on a periodic basis. The change is usually tied to movement of an outside indicator, such as the prime interest rate. Movement above or below certain levels is often prevented by a predetermined floor and ceiling for a given rate. For example, you might see a rate set at "prime plus 2%". This means that the rate on the loan will always be 2% higher than the prime rate, which changes regularly to take into account changes in the inflation rate. For an individual taking out a loan when rates are low, a fixed rate loan would allow him or her to "lock in" the low rates and not be concerned with fluctuations. On the other hand, if interest rates were historically high at the time of the loan, he or she would benefit from a floating rate loan, because as the prime rate fell to historically normal levels, the rate on the loan would decrease.
Actuary 精算師 1.指保險公司所聘雇的一種專門技術(shù)人員，其職責(zé)是為保險公司測度各類保險事件發(fā)生之風(fēng)險程度、計算保險商品的費率、衡量保險準(zhǔn)備金的提列額度、新種保險商品之開發(fā)與設(shè)計、業(yè)務(wù)人員報酬之?dāng)M題，通常都必須通過相關(guān)資格檢定方可執(zhí)行精算業(yè)務(wù)。
2.A specialist in the mathematics of risk, especially as it relates to insurance calculations such as premiums, reserves, dividends, and insurance and annuity rates. They work for insurance companies to evaluate applications based on risk.
Ad valorem tax 從價稅 1.依據(jù)課稅標(biāo)的資產(chǎn)的價值之一定百分比課稅的稅制。
2.A tax based on the value (or assessed value) of real property.
3.A tax, duty, or fee which varies based on the value of the products, services, or property on which it is levied.
adaptive expectation 適應(yīng)性期望 一種預(yù)測價格走勢的模式。指市場對未來價格的期望會因新消息或走勢而不斷調(diào)整。
addendum 補充書 訂約雙方對已訂立的合同或協(xié)議加以補充或修改而制定的書面文件。補充書為正式合同或協(xié)議的一個組成部分。
Addition bond test 增加債券測試 指衡量債券增加發(fā)行的上限。例如以資產(chǎn)或以特定收益來源擔(dān)保發(fā)行的債券，若要增加債券發(fā)行額度，必須檢驗該資產(chǎn)或收益來源能否配合。
additional facility 附加貸款 項目貸款的一種方式。為防止因利率過高而影響項目正常進行，銀行同意在基本信貸以外另給項目借款人信貸額度，即附加貸款。在利率超過一定限度時動用，每年可提取50%用于償付利息，并與基本信貸一樣分期償還。
Additional paid-in capital 額外投入資本 附繳資本 1.股東以超過股票面值的價格認購股票，其超過面值的部分。也稱為資本公積（capital surplus）、投入資本（paid-in capital）。
2.Capital received from investors for stock, equal to capital stock plus paid-in capital. also called contributed capital or paid-in capital.
additional principal payment 額外本金支付 A payment by a borrower of more than the scheduled principal amount due in order to reduce the principal. This also enables the borrower‘s future interest payments to be reduced.
additional security 追加保證金 原存入的保證金不能滿足金額擔(dān)保要求時需要追加繳存的款項。
Additional voluntary contributins 額外自愿貢獻 員工參加稅負遞延儲蓄賬戶，如退休金賬戶，所投入的資金高于該賬戶要求的標(biāo)準(zhǔn)。
Add-on 追加 投資人購買定期存單之后，再追加資金投資于原存單。
Add-on interest 附加利率 將貸款金額與全部貸款利息加總，再將之平均分?jǐn)傆谫J款期間的分期還款方式。每期償還的金額相同，唯貸款本金隨著逐期還款而逐漸減少，因此其有效利率（）比名目利率高。以附加利率計息之貸款每期還款金額計算如下：
每期還款=（貸款本金*利率 +貸款本金）/ 退款期數(shù)
add-on rate 附加利息 根據(jù)本金的一定比率計算的利息成本。該利息及本金的數(shù)額構(gòu)成借款人必須償還的金額。
add-on rate method 附加率法 計算租金的一種方法。指租賃資產(chǎn)的概算成本再附加上一項特定的比率來計算租金的方法。其特點為每期期末等額支付租金，并且對于分期償還的租金在整個租賃期內(nèi)照常收取利息。
add-on service 附加服務(wù) The non-monetary services provided by a venture capitalist, such as helping to assemble a management team and helping to prepare the company for an IPO.
adequacy of coverage 保護適足性 1.指投資人以避險或保險方式，對證券或其他資產(chǎn)價值的保障程度。
2.A test of how well an asset‘s value is insulated from loss, such as through hedging.
adjudication 判決 宣告 The process of examining the facts in a disagreement and rendering a decision.
adjustable life insurance 可調(diào)整的人壽保險 Life insurance for which the policyholder can change the details of the plan, including the face amount, premium, and coverage period.
Adjustable peg 可調(diào)整釘住 匯率制度的一種，是一種較廣義的固定匯率制度，在可調(diào)整會率制度下，將匯率長期釘住于狹小范圍內(nèi)，貨幣管理*在外匯市場上，按照訂定的價格無限制的買賣外匯以維持匯率于目標(biāo)范圍內(nèi)小幅波動。不過這種制度下，無法避免外匯黑市交易的發(fā)生。
adjustable rate 浮動利率 Any interest rate that changes on a periodic basis. The change is usually tied to movement of an outside indicator, such as the prime interest rate. Movement above or below certain levels is often prevented by a predetermined floor and ceiling for a given rate. For example, you might see a rate set at "prime plus 2%". This means that the rate on the loan will always be 2% higher than the prime rate, which changes regularly to take into account changes in the inflation rate. For an individual taking out a loan when rates are low, a fixed rate loan would allow him or her to "lock in" the low rates and not be concerned with fluctuations. On the other hand, if interest rates were historically high at the time of the loan, he or she would benefit from a floating rate loan, because as the prime rate fell to historically normal levels, the rate on the loan would decrease.