英语词语
中文解释
详细注释
Accepted date
同意日期
指商业买卖的远期汇票的承兑日期；或证券经纪商同意顾客买卖委托的日期
accepting/acceptance house
承兑商行
又称承兑所，指办理汇票承兑、同意汇票融通资金或对别人开出的汇票进行背书的金融机构。承兑商行以英国最为发达，在18世纪末就已出现，主要通过承兑汇票业务为工商业、贸易进行筹资。承兑商行一般只收取手续费而不垫付资金，经过承兑商行承兑或背书的汇票可以按市场上最低的贴现率办理贴现。20世纪70年代后，承兑商行的业务范围不断扩大，现在也可从事组织新证券的发行与认购新发行的证券、外汇交易等金融业务。
accidental death benefit
人寿保险的以外死亡双重赔偿条约
A life insurance policy provision that calls for an additional payment, usually equal to the face amount of the insurance, in the event of accidental death. also called double indemnity1.
accommodating account
调节性账户
在国际收入支出中为弥补产品、劳务和资本等自发买卖产生的国际收入支出失衡而产生的抵消账户。调节性账户记录调节性买卖（accommodating transaction）的发生。在国际收入支出发生逆差时，调节性买卖通过包含中央银行供应黄金或外汇，降低官方储备的方法，或由中央银行向外国政府贷款，增加官方储备的方法，以弥补国际收入支出逆差。
accommodation
融通
中央银行在市场银根紧缩时给予商业银行的信用援助，也指商业银行之间的信用调节。
Accommodation endorser
融通担保人
指以我们的名义为别人之债务提供担保的个人或机构。通常都是在期票（promissory note）或汇票（bill of exchange）上背书，确认保证如期兑现之责任。
Accommodation paper
融通票据
1.指经由第三者背书作为融通担保之票据。
2.A negotiable instrument signed by a party without receiving something of value in return. Used to assist another party to secure financing.
Accommodative monetary2 policy
宽松货币政策
1.指中央银行视总体经济情况而实行的增加货币提供量的手段。用机会大多是市场利率过高、景气不振且通货膨胀仍处于合理水准的状况。货币供给量增加之后，金融体系的资金供给增加，能够帮助引导市场利率降低，减少工商企业获得资金之本钱，提振民间投资意愿。
2.A central bank policy designed to stimulate3 economic growth by lowering short term interest rates, making money less expensive to borrow. also called loose credit or easy monetary policy. opposite of tight monetary policy.
Account
顾客；账户
1指委托证券经纪商从事证券买卖的客户。
2在会计上，则为各项资产、负债、收入、成本的买卖记录。
3.A record of financial transactions for an asset or inpidual, such as at a bank, brokerage, credit card company, or retail4 store.
4.More generally, an arrangement between a buyer and a seller in which payments are to be made in the future.
account aggregation
账户大全
An online service provided to inpiduals, allowing them to consolidate5 a range of accounts, bills, credit cards, and other financial information into one interface6, in order to simplify the managing of personal finances.
Account balance
账户余额
1.指财务报表上借贷方之净额；也可以用于其他不同性质账户，如信用卡账户、银行存款、证券买卖账户等余额。
2.The amount of money in an account, equal to the net of credits and debits7 at that point in time for that account. also called balance.
account day
交割日结算日
股票和产品交易平台确定的各成员之间结算的日子。
account executive
账户经理
1.经纪公司员工，为顾客提供咨询和实行委托。在为顾客实行委托前，AE需要在全国证券买卖商协会（National Association of Securities Dealers,NASD)注册。也称为注册代理人（registered representative,RR)或股票经纪人（stockbroker).
2.An inpidual who is licensed8 to sell securities and has the legal power of an agent, having passed the Series 7 and Series 63 examinations. Usually works for a brokerage licensed by the SEC, NYSE, and NASD. also called registered representative.
Account reconciliation
账户调节
1.将支票存款之公司账上余额及银行月结单之间的差额调整一致的过程。产生差异是什么原因多为一方未记账所导致，银行已记账而公司未记账的状况有银行代收票据、存款利息、代付款项、扣收手续费等；公司已记账而银行未记账的状况如：公司存入票据而银行未记账的在途存款、企业开立支票而持票人未向银行提示的未兑现支票。另外也会来自公司或银行的错误所致。
2.The act of confirming that the balance in ones checkbook matches the corresponding bank statement.
Account statement
账户报表
1.在银行业务方面，是指各种账户收入支出之明细及其余额的大全。证券买卖上，则是指各种买卖账户在某一段期间，所有些证券买卖记录。
2.A record of transactions and their effect on account balances over a specified9 period of time, for a given account. A bank account statement lists the debits and credits that took place over the relevant time period, while a brokerage account statement lists the long positions and short positions, purchases and sales, and other transactions.
accountability
问责性
中央银行需要依法向特定的其他公共机构陈述其政策和行为，并论证其合理性。
account-account dealing
对账作业
用于处置两个银行彼此之间发生同业往来账款的清算，不涉及第三个银行。
accountant
会计师
One who is skilled in the practice of accounting10 or who is in charge of public or private accounts. An accountant is responsible for reporting financial results, whether for a company or for an inpidual, in accordance with government and regulatory authority rules.
Accountants opinion
会计师建议
A letter preceding a financial report, written and signed by an independent accountant, which describes the scope of the statement and presents an opinion on the quality of the data presented. also called accountants letter.
accounting
会计学清算账目
The systematic recording, reporting, and analysis of financial transactions of a business
