企鵝國(guó)際金融詞典-英文

內(nèi)容概要

今天的金融業(yè)比以往任何時(shí)期都更趨國(guó)際化，每一位從業(yè)人士會(huì)很快發(fā)現(xiàn)《企鵝國(guó)際金融詞典》將是一本必備的工具書。
本詞典講解清晰、內(nèi)容廣泛、綜合性強(qiáng)。它把銀行、保險(xiǎn)、現(xiàn)金、商品和證券市場(chǎng)等領(lǐng)域中所使用的關(guān)鍵詞語以及來自不同語言不同語言的金融匯于一卷，為你指點(diǎn)迷津。

作者簡(jiǎn)介

作者：（英國(guó)）格雷姆?本那克（Graham Bannock） （英國(guó)）威廉?曼斯（William Manser）

章節(jié)摘錄

版權(quán)頁：   '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.

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