企鹅国际金融词典-英文

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出版社:外文出版社
出版日期:1996-10
ISBN:9787119018157
页数:333页

章节摘录

版权页:   'A'day(UK)29 April 1988,when the Financial Services Actcame into force. (Fr.)Open outcry; one of the three methods ofquotation on the French stock exchange,the others being parcasier and par opposition.Normally used in the marché à terme. 'A'shares See share. ABI See Association of British Insurers. Abschlag(Get.)Discount. absolute liability See strict liability. accelerated accrual Use of a denominator less than 60 in theaccrual rate applied in the calculation of an employee's pension(see pensions).If the denominator is,e.g.,40,then an employeehaving served for 4o years would receive 100% of their final salaryas pension. Accelerated depreciation See capital allowances. Acceptance The act of accepting,i.e.agreeing to honour,a bill ofexchange.By extension,the document itself. Acceptance credit A use of acceptances whereby a set creditperiod is accorded the buyer by means of a documentary letter ofcredit,or documentary credit.A bank or accepting house isitself the drawee of the bill,subject to clausing and to the document-ary credit.The bank or accepting house normally discounts thebill and remains responsible for payment of the bill at maturity,making arrangements with the buyer for the latter's payment inturn.Should the buyer fail to pay,the bank's liability to payremains,contrary to the practice for a simple acceptance. Accepting house accepting house A merchant bank originally belonging to theAccepting House Committee(now the British Merchant Bankingand Securities Association),a category historically entitled to smaller,or finer,rates of discount on accepted bills of exchange at theBank of England.All accepting houses are major merchant banks,and in 1986 they numbered 16.Their discount privileges with theBank of England now extend to all banks on the eligible list.Accepting houses are so named because they initiated the practice of bill acceptance.

内容概要

作者:(英国)格雷姆•本那克(Graham Bannock) (英国)威廉•曼斯(William Manser)

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《企鹅国际金融词典(英文)》由外文出版社出版。

作者简介

《企鹅国际金融词典(英文)》讲解清晰、内容广泛、综合性强。它把银行、保险、现金、商品和证券市场等领域中所使用的关键词语以及来自不同语言中的金融术语汇于一卷,为你指点迷津。今天的金融业比以往任何时期都更趋国际化,每一位从业人士会很快发现,《企鹅国际金融词典(英文)》将是一本必备的工具书。

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