金融英語詞匯每日一新(十二)

字號:

attractive nuisance [房] 誘人陷井
    Attractive refers to the response of children to a feature of land (whether natural or man-made) which has the potential to be harmful (an uncovered well, a swimming pool, a swift moving stream). 
    吸引孩子的、但是可能有潛在傷害的(如沒有蓋子的井,游泳池,水流很急的小溪)土地特征,無論是天然的還是人造的。
    auction n. [房] 拍賣  
    The process of selling property to the highest bidder. 
    將物業(yè)賣給出價者的過程。
    auction market [特] 競價市場 
    A system in which buyers enter competitive bids and sellers enter competitive offers simultaneously, as opposed to the over-the-counter market, where trades are negotiated. 
    買方與賣方同時進(jìn)行競爭性叫價及出價的市場,是指所有的交易者通過經(jīng)紀(jì)人在價格競爭中以的價格完成買賣一種資產(chǎn)的交易市場。
    auctioneer n. [房] 拍賣師  
    A professional (real estate broker or auctioneer, depending on local laws) who sells property at public auctions. Usually paid a percentage of the sale price. 
    在公共拍賣中出售物業(yè)的專業(yè)人員,通常收取賣出價一定百分比作為費(fèi)用。
    audit  [會] 審計
    The process of checking every entry in a set of books to make sure they agree with the original paperwork (eg. checking a journal's entries against the original purchase and sales invoices).
    對一家機(jī)構(gòu)財務(wù)報表的公正驗證及評價,可以是機(jī)構(gòu)內(nèi)部的程序(由機(jī)構(gòu)員工進(jìn)行)或外部程序(由外部機(jī)構(gòu)進(jìn)行),是指有資格的會計師對企業(yè)賬簿和賬戶所作的系統(tǒng)性檢查,以此來證明財務(wù)報表反映的資產(chǎn)負(fù)債情況是否屬實(shí)。