a company duly incorporated 正式注册的公司 It shall be a company duly incorporated under the Company Law of People's Republic of China
　　a year and a day 一整年 "a period specified as the limit of time in various legal matters, as in determining a right or a liability, to allow for a full year by any way of counting"
　　a.k.a. 亦称 also known as
　　ab initio 从开始 "Latin, from the beginning"
　　ab intestato 无遗嘱的 "Latin, having made no legal will"
　　ab ovo 从一开始 "Latin, from the very beginning"
　　ABA 美国律师协会 American Bar Association
　　abandoned 被遗弃的 left alone without being attended or supported
　　abandoned property 遗弃物 a property left behind intentionally and permanently when it appears that the former owner does not intend to take it back
　　abandonment option 放弃选择权 a clause relating to the possibility of abandoning a project and terminating the contract earlier than originally planned
　　abate 终止 "to suppress or end a nuisance, act, or writ, or be suppressed or ended"
　　abatement 终止 "suppression or end a nuisance, act, or writ, or be suppressed or ended"
　　abduct 诱拐 to take somebody away by deception
　　abduct 绑架 不如“kidnap”常用
　　abduction 诱拐 the act of taking somebody away by deception
　　abduction 绑架 不如“kidnapping”常用
　　abductor 绑架者 one who takes somebody away by force
　　abductor 诱拐者 one who takes somebody away by deception
　　abeyance 所有权未定状态 a condition in which legal ownership of an estate has not been established
　　abeyance 暂缓执行 temporary inactivity or nonoperation
　　abide 遵守 to comply with or act in accordance with something such as a decision or rule
　　ability to pay 支付能力 the capacity of a borrower to meet payments as they become due
　　abode 遵守 "the past participle, past tense of abide"
　　abolish 废除 to put an end to something such as a law
　　abolition 废除 "the act of officially ending a law, regulation, or practice"
　　abort 堕胎 to remove an embryo or fetus from the womb in order to end a pregnancy
　　abortion 堕胎 an operation or other ways to end a pregnancy by removing an embryo or fetus from the womb
　　abridge 节略 "to shorten a text, e.g. by summarizing it"
　　abridgment 摘要 a shortened version of a written work
　　abrogate 取消 to cancel or revoke formally or officially
　　abrogation 取消 an official or legal cancellation
　　abscond 潜逃 to run away secretly to avoid punishment
　　absolute majority 绝对多数 the winning total of votes that amounts to more than half of the votes available
　　absolvable 可免除的 capable of being absolved
　　absolve 免除 to release somebody from an obligation
　　absolve 宣告...无罪 to state publicly or officially that somebody is not guilty and not to be held responsible
　　abstain 放弃 to choose not to do something
　　abstract of title 产权说明书 "the condensed history of title to a particular parcel of real estate, consisting of a summary of the original grant and all subsequent conveyances and encumbrances"
　　abuse 辱骂 insulting or offensive language

回复: 分享有英文定义的精准法律词汇（a-b）

abusive 辱骂的 characterized by insulting language
　　abuttals 地界 the boundaries of a piece of land in relation to an adjoining piece of land
　　acceleration clause 提前偿付条款 a clause in the terms of a loan or mortgage stipulating that payments must be made earlier in specific circumstances
　　acceptance 受理 an offer to allow somebody to file a lawsuit
　　acceptance 承诺 words signifying consent to the terms of an offer (thereby creating a contract)
　　access 进入权 the right to enter
　　accessary 从犯 "n&adj, somebody who aids somebody else in committing a crime or avoiding arrest but who does not participate in the crime itself"
　　accessary 帮凶的 aiding a criminal act although not participating in the crime itself
　　accession 财产自然增益 an addition to land or property by natural increase or improvement.the owner's right to the increased value of such land
　　accessory 从的 subsidiary to something more important
　　accessory 从犯 somebody who aids somebody else in committing a crime or avoiding arrest but who does not participate in the crime itself
　　accessory 帮凶的 aiding a criminal act although not participating in the crime itself
　　accessory after the fact 事后从犯 somebody who helps a criminal after a crime
　　accessory before the fact 事前从犯 somebody who incites or helps a criminal before a crime
　　accessory contract 从合同 "made for assuring the performance of a prior contract, either by the same parties or others"
　　accident 意外 "an unplanned and unfortunate event that results in damage, injury, or upset"
　　accidental 意外的 happening by chance or unexpectedly or unintentionally
　　accidental death 意外死亡 "death caused by an accident rather than by natural causes, suicide, or murder"
　　accommodate 调停 to settle a difference of opinion in a way that is acceptable to all those involved
　　accomplice 共犯 a person who helps in committing a crime
　　accomplice 同谋 “共犯”的俗称
　　accomplished 既成的 fully established
　　accomplished fact 既成事实 an irreversible accomplishment
　　accordance 符合 conformity with specific procedures or actions
　　accordingly 相应地 in accordance with what has been said or with a principle or practice
　　accretion 添附 "an increase in the share of a beneficiary in an estate, as when a co-beneficiary fails to take his share"
　　accusation 罪名 a claim that somebody has done something illegal or wrong
　　accusation 控告 formal charge brought against a person stating the crime that he is alleged to have committed
　　accusatory 控告的 containing or making an accusation
　　accuse 控告 to charge somebody formally with having committed a crime
　　accused 被告 somebody being charged with wrongdoing in a criminal case

回复: 分享有英文定义的精准法律词汇（a-b）

acquaintance rape 熟人强奸 a rape committed by a perpetrator who is known to the victim
　　acquiesce 默许 to agree or comply with something in a passive or reserved way
　　acquiescence 默许 acceptance without protest
　　acquit 宣告无罪 to declare officially that somebody is not guilty of a charge
　　acquittal 宣告无罪 an official declaration that somebody is not guilty of a charge
　　act 作为 the action of carrying something out
　　act 法案 the formally codified result of deliberation by a legislative body
　　act of God 天灾 an event out of control of the human
　　acting judge 代理法官 a person who has been asked to step in and fill in for a Judge that is out due to unforseen problems
　　action 诉讼 legal proceedings in a court of law to obtain compensation for sth. or to enforce a right
　　action to quiet title 确权诉讼 measures taken through a court to establish categorically the ownership of an asset
　　actionable 可起诉的 giving cause for legal action
　　actus reus 危害行为 "Latin, a criminal action regarded as a constituent element of a crime, as compared with the state of mind of the perpetrator"
　　ad hoc 特别的 for a particular purpose only
　　ad hoc arbitration 特别仲裁 为解决专门的案件，由双方当事人直接指定的或者在当事人申请的基础上由法院指定的仲裁员而特别组建的仲裁庭所进行的仲裁
　　ad hoc judge 专案法官 the judge for a specific case
　　ad hominem 诉诸情感的 appealing to people's emotions and prejudices instead of their ability to think
　　ad idem 一致 "Latin, towards the same"
　　ad infinitum 无限的 "endlessly, or for so long as to seem endless"
　　ad interim 临时 "adj&adv, done or created for the meantime only"
　　ad lib 即兴 without any advance preparation
　　ad litem 专为某一诉讼指定的 appointed for a lawsuit
　　ad referendum contract 草签合同 a contract of no legal effect
　　ad rem 中肯地 to the point or purpose (formal)
　　ad verbum 逐字地 "Latin, word for word (formal)"
　　adat 世俗法律 "common law in Islamic countries in Southeast Asia, as opposed to religious law"
　　addendum 附录 something that is or has been added
　　addressee 受送达人 the person a legal document is served
　　adduce 引证 "to cite (examples, etc) as evidence or proof"
　　adjourn 休庭 to close at the end of a session
　　adjudge 判决 judge something in a judicial proceeding
　　adjudication 宣判 the act of pronouncing judgment based on the evidence presented
　　adjudication 判决 the final judgment in a legal proceeding
　　adjudication of bankruptcy 宣告破产 declaration of bankruptcy
　　administration 遗产的处分 legal disposal of a deceased person's estate or an estate held in trust

回复: 分享有英文定义的精准法律词汇（a-b）

administrative infraction 行政违法行为 "an act (action or omission) that violates the established order of state government, punishable with an administrative punishment imposed by administrative means"
　　Administrative Judgment No. 行判字号 e.g. Administrative Judgment No. 884
　　administrative litigation 行政诉讼 a measure for seeking administrative relief when the petitioner thinks that the illegal administrative act of the government
　　administrator 遗产管理人 "somebody appointed by a court to manage the estate of a deceased person, especially when there is no competent executor"
　　administratrix 女遗产管理人 a woman administrator especially of an estate
　　admiralty 海事管辖权 jurisdiction over naval affairs
　　admissibility 可采性 acceptability by virtue of being admissible
　　admissible 可接受的 (esp of evidence) capable of being or bound to be admitted in a court of law
　　admission 承认 a confession to having committed a crime or having made a mistake
　　admittance 准入 the permission or right to enter a place
　　admitted evidence 采信的证据 Boards must consider admitted evidence and then compare the weight of the evidence
　　adopt 收养 "to raise a child of other biological parents as if it were your own, in accordance with formal legal procedures"
　　adopted 被收养的 having been taken into a specific relationship
　　adopted daughter 养女 a daughter adopted from a strange person
　　adopted son 养子 a son adopted from a strange person
　　adoption 收养 a legal proceeding that creates a parent-child relation between persons not related by blood
　　adoptive 收养的 acquired or related by adoption
　　adoptive father 养父 "a man who adopts the child of another, treating it as his own"
　　adoptive mother 养母 "a woman who adopts the child of another, treating it as her own"
　　adoptive parents 养父母 parents who adopt a child of other parents as their own child
　　advance-fee fraud 预付费欺诈 a confidence trick in which the target is persuaded to advance sums of money in the hope of realizing a significantly larger gain
　　adversarial 对抗的 "involving conflicting parties or interests, in relation to a legal proceeding"
　　adversary 对抗的 "involving conflicting parties or interests, in relation to a legal proceeding"
　　advocate 辩护律师 the usual word for barrister
　　affidavit 宣誓书 written version of sworn statement
　　affirm 维持 to judge by a higher court that the judgment of a lower court was correct and should stand
　　affirm 确认 to establish as with new evidence or facts
　　affirm 证实 to make statement formally but not under oath
　　affirmation 维持 a judgment by a higher court that the judgment of a lower court was correct and should stand
　　affirmation 确认 a positive statement or declaration of the truth or existence of something

回复: 分享有英文定义的精准法律词汇（a-b）

affirmation 确认 a positive statement or declaration of the truth or existence of something
　　affix 加盖 "to add something at the end of something, e.g. a seal to a document"
　　affray 打架 a fight in a public place
　　affront 当众侮辱 to insult or offend somebody openly
　　aforementioned 前面提及的 (chiefly in legal documents) stated or mentioned before or already
　　aforesaid 前述的 (chiefly in legal documents) spoken of or referred to previously
　　aforesaid 该 above-mentioned
　　aforethought 预谋的 thought about or planned beforehand
　　agency 代理 "a legal relationship involving a person the principal and another who acts for the person the agent, or the area of the law concerned with such relationships"
　　agency agreement 代理协议 written document containing instructions on managing one's assets during one's lifetime
　　agency by estoppel 表见代理 an agency that is imposed by law when a principal acts in such a way as to lead a third party to reasonably believe that another is the principal's agent
　　agency contract 代理合同 a contract that stipulates the rules of conduct and commissions paid to agents
　　agent 代理人 "an individual authorized by another person (principal), to act in the latter's behalf"
　　agent ad litem 诉讼代理人 the party appointed by the principal to represent its interests in a court case where the principal cannot be present
　　aggravation 加重 the worsening of an already bad situation
　　aggregate corporation 法人 不如“corporation”常用
　　aggrieve 侵害 "to injure unjustly, esp by infringing a person's legal rights"
　　agreement 协议 "a contract or arrangement, either written or verbal and sometimes enforceable by law"
　　aleatory contract 射幸合同 a contract in which the performance of one or both parties is contingent upon the occurrence of a particular event
　　alibi 以不在犯罪现场为辩护理由 defense against an accusation in which the accused person claims or proves that he or she was somewhere else at the time
　　alienate 转让 to transfer the ownership of property or a right to somebody
　　alienation 转让 "the transfer of property, as by conveyance or will, into the ownership of another"
　　alienation clause 转让条款 a provision in a mortgage that requires immediate payment in full upon sale of the mortgaged property
　　alienee 受让人 somebody to whom property or a right is transferred by a legal process
　　alimony 赡养费 an allowance paid under a court order by one spouse to another when they are separated but not divorced
　　all parties concerned 有关各方 Sun said China calls on all parties concerned to abide by Security Council Resolution 1860

回复: 分享有英文定义的精准法律词汇（a-b）

allegation 声称 "an assertion, especially relating to wrongdoing or misconduct on somebody's part, that has yet to be proved"
　　allege 声称 "to state or assert something, especially by accusing somebody of wrongdoing without offering proof of it"
　　alleged criminal 嫌疑犯 somebody who is suspected of a crime
　　allgemeines personlichkeitsrecht 一般人格权 "Latin, a general right of personality"
　　also known as 亦称 a phrase used before a list of names used by a specific individual in order to avoid confusion about the person's true identity or by others when referring to the individual
　　alter 更改 to make or become different in some respect
　　ambiguity 意义不明确 vagueness or uncertainty of meaning
　　ambiguous 含糊的 having more than one possible interpretation or meaning
　　ambulatory 可变更的 (esp of a will) capable of being altered
　　amend 修正 "to revise or alter formally a motion, bill, or constitution"
　　amend 修订 to revise or alter formally a law
　　amended 经过修改的 having been amended
　　amendment 修正 a change or correction to the constitution
　　amendment 修正案 a statement that is added to or revises or improves a proposal or document (a bill or constitution etc)
　　amendment 修订 a change or correction to a law
　　amends 赔罪 something done or paid in expiation of a wrong
　　amentia 智力缺陷 "severe mental deficiency, usually congenital"
　　amiable compositeur 友好调解人 """Amiable compositeur"" clauses in arbitration agreements are expressly permitted by art. 28(3) of the UNCITRAL Model Law"
　　amicable 友好的 "characterized by or done in friendliness, without anger or bad feelings"
　　amicably 友好地 in an amicable manner
　　amicus curiae 法庭之友 a legal Latin phrase that refers to somebody whose counsel provides information to a court on legal issues involved in a case
　　amnesty 特赦 "a general pardon, especially for those who have committed political crimes"
　　amongst 在...之间 among
　　analogy 类推 an inference that if things agree in some respects they probably agree in others
　　annex 附件 an attached document
　　annex 附加 "to add or append as a condition, warranty, etc"
　　annexation 附加物 something annexed
　　annexe 附件 a supplement to a document
　　annul 废止 to declare a legal document invalid
　　annulment 废止 act of declaring a legal document invalid
　　anonymous 匿名的 "from or by a person, author, etc, whose name is unknown or withheld"
　　answer 被告的答辩 "a defendant's plea in response to a charge, lawsuit, or summons"
　　answer on the merits 答辩状 "In most states, lack of personal jurisdiction must be raised by motion before an answer on the merits is filed"
　　answer with counterclaim 反诉答辩状 "a responsive pleading, filed merely to counter petitioners' complaint that initiates the civil action"
　　ante mortem 生前 "Latin, before death"
　　antenuptial 婚前的 before the marriage
　　antinomy 矛盾 contradiction within a law
　　antitrust 反垄断的 "intended to oppose trusts and cartels, e.g. by preventing them from using monopolistic business practices to make unfair profits"

回复: 分享有英文定义的精准法律词汇（a-b）

antitrust law 反垄断法 a law intended to promote free competition in the market place by outlawing monopolies
　　AON 整批委托 all or none order
　　apparent 表见的 "appearing to be shown as a quality, feeling, or attribute but perhaps not genuine"
　　apparent agency 表见代理 a legal principle that an agent is deemed to have whatever power or authority a person would reasonably infer
　　appeal 上诉 a request for hearing case by a higher court
　　Appeal Court 上诉法院 不如“Court of Appeal”常用
　　appear 出庭 "to be present in a court of law as a witness, defendant, plaintiff, or legal adviser"
　　appearance 出庭 "attendance in court as a defendant, plaintiff, witness, or legal adviser"
　　appellant 上诉人 the party who appeals to a higher court from the decision of a lower tribunal
　　appellate 上诉的 of or relating to appeal
　　appellate 有权受理上诉的 having the jurisdiction to hear appeals and review the decisions of lower courts
　　appellate court 有权受理上诉的法院 a court with the power to review and reverse the decisions of lower courts
　　appellate jurisdiction 上诉管辖权 the power vested in a court authorizing it to review the decisions of lower courts
　　appellee 被上诉人 a person who is accused or appealed against
　　append 附加 to attach or fasten sth. to something else
　　appendant 附件 "a secondary document that is attached to the main body of a legal document, e.g. a codicil altering the terms of a will"
　　applicable 适用的 being appropriate or relevant
　　applicable law 适用法律 the law governs a contract or agreement
　　application 适用 appropriateness and relevance
　　appoint 指定 to authorize a trustee to transfer trust property to beneficiaries
　　appointment 指定 selection of a trustee to whom power is given to transfer trust property to beneficiaries
　　appointor 指定人 somebody responsible for selecting a trustee to supervise and transfer trust property
　　apportionment 分配 "the distribution of seats in the U.S. House of Representatives or a state legislature, based proportionally on the population of states or electoral districts"
　　apprehend 逮捕 to take somebody suspected of wrongdoing into legal custody
　　apprehension 逮捕 the act of taking a criminal suspect into custody (formal)
　　apprentice lawyer 实习律师 Apprentice lawyer sues over leg injury
　　appropriation 据为已有 "the taking of something that belongs to or is associated with somebody else, especially without permission"
　　appurtenance 附属权利 a legal right or privilege attached to a property and inherited with it
　　arbitral 仲裁的 of or related to arbitration
　　arbitral body 仲裁机构 an arbitral authority
　　arbitral tribunal 仲裁法庭 a panel of one or more adjudicators which is convened and sits to resolve a dispute by way of arbitration

回复: 分享有英文定义的精准法律词汇（a-b）

arbitrary 专断的 based on the decision of a judge or court rather than in accordance with any rule or law
　　arbitrate 仲裁 to act as a judge in a dispute between others
　　arbitration 仲裁 "the process of resolving disputes between people or groups by referring them to a third party, either agreed on by them or provided by law, who makes a judgment"
　　arbitration award 仲裁裁决 a determination on the merits by an arbitration tribunal in an arbitration
　　arbitration clause 仲裁条款 "a provision in a contract that sets out procedures for settling disputes between the interested parties, often involving recourse to a third party"
　　arbitration commission 仲裁委员会 a neutral body which does not become involved in the issues between the parties
　　arbitrator 仲裁员 somebody designated to hear both sides of a dispute and make a judgment
　　argot 隐语 a characteristic language of a particular group (as among thieves)
　　argument 论据 a reason put forward in support of or in opposition to a point of view
　　arise 产生 to happen or exist as a result of something
　　arraign 传讯 to bring somebody to court to answer a criminal charge
　　arraign 提审 to bring (a prisoner) before a court to answer an indictment
　　arrears 欠款 "unpaid debts, especially debts accumulating as a result of the debtor's failure to make regular payments"
　　arrest 逮捕 to seize and take somebody into legal custody
　　arrest of judgment 判决的中止 "the withholding of judgment in a legal action if there appears to be a good reason to question its appropriateness, e.g. because of a lack of jurisdiction"
　　arrest warrant 逮捕令 "a warrant issued by and on behalf of the state, which authorizes the arrest and detention of an individual"
　　arrester 逮捕者 sb. who takes a suspect into legal custody
　　arson 纵火罪 crime of burning property
　　arson 纵火 the burning of a building or other property for a criminal or malicious reason
　　article 条文 a section of a legal document that deals with a specific point
　　article 条 a section of a legal document that deals with a specific point
　　Articles of Association 公司章程 "regulations governing relationships between shareholders and directors, a requirement for establishing a company under UK law"
　　Articles of Incorporation 公司章程 "regulations governing relationships between shareholders and directors, a requirement for establishing a company under US law"
　　articulo mortis 濒死的 at the moment of death
　　artificial 人为的 brought about or caused by sociopolitical or other human-generated forces or influences
　　artist 能手 a person skilled in some task or occupation
　　as is 依现状 as what is at present
　　as per 根据 according to
　　as such 以这种身份 "In the absence of the director, the assistant, as such, were in charge"
　　as the case may be 视情况而定 "You do solemnly swear (or affirm, as the case may be) that you will support the Constitution of the United States"

回复: 分享有英文定义的精准法律词汇（a-b）

asking price 索价 the price set by a seller before negotiation
　　assailant 行凶者 "a person who attacks another, either physically or verbally"
　　assault 用暴力威胁侵犯他人身体 an unlawful threat or attempt to do violence or harm to somebody else
　　assault and battery 殴打罪 the crime of doing bodily harm to somebody
　　assaulter 攻击者 somebody who attacks another person physically or verbally in a violent way
　　assembly 集会 the social act of assembling
　　assert 主张 to insist on or exercise your rights
　　assertion 主张 the act of insisting on one's rights
　　assertive evidence 本证 the evidence is true because we say it is
　　assessor 陪审官 "a judge's assistant in some jurisdictions, typically somebody with specialized expertise in a subject"
　　asset 有价值的财产 a property to which a value can be assigned
　　assets 可扣押用于偿债的资产 the property of a person that can be taken by law for the settlement of debts or that forms part of a dead person's estate
　　assign 受让人 不如“assignee”常用
　　assigned counsel 指定辩护人 a lawyer who has been appointed by the court to represent a defendant
　　assigned counsel 公设辩护人 “指定辩护人”的台湾译法
　　assignee 受让人 somebody to whom a right over property is given or transferred
　　assignment 出让 the transfer of a right in or over property to another person
　　assize 巡回审判 an itinerant judicial inquest
　　associate judge 陪审法官 不如“associate justice”常用
　　associate justice 陪审法官 "a judge of a court, other than the presiding judge or chief justice"
　　associate lawyer 非合伙律师 a lawyer who is not a partner
　　associated mark 组合商标 用“文字、图形、字母、数字、三维标志和颜色组合”六要素中任何两种或两种以上的要素组合而成的商标
　　association 结社 the act of coming together and social interaction between people
　　assume 承担 to take responsibility for something
　　assumed name 假名 "a false name, especially one used by somebody doing something illegal"
　　assumpsit 约定 "an oral or written agreement, contract, or promise that exists without being on the record or under seal"
　　assumpsit 违约诉讼 a legal action taken to recover damages from a breached assumpsit
　　assumption 承担 the act of taking over responsibility for sth.
　　asylum 庇护所 "a place that once offered shelter to criminals and debtors, especially a church"
　　at large 逍遥法外 escaped or free and possibly dangerous
　　at will 随意 when somebody wishes (formal)
　　attach 扣押 to seize people by legal writ
　　attach 查封 to seize property by legal writ
　　attachment 扣押 "the legal seizure of people or property, esp to acquire jurisdiction over them or it"
　　attachment 诉讼保全 the lawful seizure of property and placing of it under control of a court
　　attachment 扣押令 a writ authorizing the seizure of property that may be needed for the payment

回复: 分享有英文定义的精准法律词汇（a-b）

attachment of earnings 扣押收入令 a court order requiring an employer to deduct amounts from an employee's wages to pay debts or honour financial obligations
　　attainder 被剥夺财产和公民权 "formerly, the loss of civil rights or property as a result of being outlawed or sentenced to death for having committed a serious crime, often treason"
　　attempt 企图杀害 "an attack, esp with the intention to kill"
　　attendance centre 少年犯教育中心 "a center to which young offenders are required to report regularly by the court, as an alternative to a custodial sentence"
　　attendance money 出庭费 Attendance money in accordance with the tariff shall be paid to the witness
　　attest 证明 to show that sth. exists or is true or valid
　　attestation 证明 "the act of attesting that something is true, esp in a formal writing"
　　attester 证明人 someone who affirms for the correctness or truth or genuineness of something
　　attorney 律师 "a qualified lawyer, especially one who represents clients in court proceedings"
　　attorney 代理人 somebody legally empowered by a document power of attorney to make decisions and act on behalf of somebody else
　　attorney for plaintiff 原告律师 the attorney defending for the plaintiff
　　attorney general 首席检察官 the chief law officer of a state
　　attorney's fee 律师费 the charge made by the attorney for his services in representing a client
　　attornment 同意权利的让与 "consent to a transfer of right, such as where a tenant accepts to be a tenant of a new landlord by continuing to occupy the leased or rented property after its sale"
　　atty. 律师 short for attorney
　　Atty. Gen. 首席检察官 short for attorney general
　　authentic 有法律效力的 legally valid because all necessary procedures have been followed correctly
　　authenticate 鉴定 to establish something such as a deed or document as legally valid
　　authenticity 真实性 the genuineness or truth of something
　　authorisation 授权 the act of granting power or right
　　authority 权限 "the power to act on behalf of somebody else, or official permission to do something"
　　authorization 授权 the act of granting power or right
　　autography 笔迹 the writing of sth. in one's own handwriting
　　autopsy 尸检 a medical examination of a dead body in order to establish the cause of death
　　autopsy 验尸 “尸检”的俗称
　　autrefois acquit 前经宣告无罪，不应再受审判 "Latin, an accused cannot be tried for a crime because the record shows he has already been subjected to trial for the same conduct"
　　aver 作为事实提出 to state or allege that something is true
　　averment 断言 a declaration that is made emphatically as if no supporting evidence were necessary
　　avoid 使...无效 "to make (a plea, contract, etc) void"
　　avoidance 废止 act of making something void or invalid
　　avulsion 土地突然崩离 "the sudden separation of part of one person's land and its attachment to another's, especially as a result of a flood"
　　award 裁定书 the written decision of an arbitrator
　　award 裁决 the decision of an arbitrator

回复: 分享有英文定义的精准法律词汇（a-b）

backup contract 备用合同 a contract that will become effective if one already negotiated fails to be completed
　　bad title 无效所有权 a document indicating ownership that may not be legally valid
　　bail 保释金 a sum of money deposited to secure an accused person's temporary release from custody and appearance in court again
　　bail 保释 a temporary release from custody after a sum of money has been paid
　　bail bond 保释保证书 a document in which the prisoner released on bail and the person who pays the bail money promise that the prisoner will appear in court at a set time
　　bail bondsman 保释保证人 an individual or firm that lends bail money to defendants awaiting trial
　　bail out 保释 to secure somebody's release from legal custody by paying bail
　　bailable 可保释的 capable of being bailed
　　bailee 受托人 somebody to whom goods are temporarily entrusted by bailment
　　bailiff 法警 "a legal officer who is to take possession of a debtor's property, forcibly if necessary, to serve writs, and to make arrests"
　　bailment 寄托 the delivery of personal property in trust by the bailor to the bailee
　　bailor 寄托人 somebody who entrusts goods to another person by bailment
　　bailsman 保释保证人 不如“bail bondsman”常用
　　bait and switch 诱购 a deceptive way of selling that involves advertising a product at a very low price to attract customers who are then persuaded to switch to a more expensive product
　　balance of probabilities 可能性较高者 民事案件中举证的标准，法庭对原告和被告所提出的证据，认为那一方的可信性较高，便会判处该方胜诉
　　ballot box 投票箱 a box in which voters put their ballots after marking them
　　ban 取缔 to prohibit officially
　　ban 禁令 an official prohibition
　　banish 把...驱逐出境 "to expel from a place, esp by an official decree as a punishment"
　　banishment 驱逐出境 the state of being banished or ostracized (excluded from society by general consent)
　　bankrupt 破产者 somebody who cannot pay debts
　　bankrupt 破产的 judged legally to be unable to pay off personal debts
　　bankruptcy 破产 the state of having been legally declared bankrupt
　　bankruptcy order 破产令 a court order appointing a receiver to manage the property of a debtor or bankrupt
　　bankruptcy petition 破产申请书 the document filed with the bankruptcy clerk's office to initiate the bankruptcy
　　bar 律师界 lawyers considered collectively
　　bare trustee 被动受托人 a trustee who holds the trust property at the absolute disposal of the beneficiary
　　barratry 诉讼教唆 the illegal action of persistently bringing lawsuits for little or no reason
　　barretry 诉讼教唆 the illegal action of persistently bringing lawsuits for little or no reason
　　barrister 辩护律师 a lawyer who pleads in court
　　barrister 大律师 a lawyer who has been called to the bar and is qualified to plead in the higher courts
　　barrister 巴律师 “大律师”的音译
　　bases 依据 the plural form of basis
　　basis 依据 "something that acts as a support or foundation, esp of an idea or argument"
　　battery 殴打 an unlawful beating or wounding of a person or mere touching in a hostile or offensive manner
　　bear 承担 to accept something as a duty or responsibility
　　become effective 施行 "The law becomes effective Jan. 1, 2009"
　　become null and void 失效 "After this date, this guarantee will automatically become null and void"
　　before 在...之前 不包括所列日期

回复: 分享有英文定义的精准法律词汇（a-b）

bench warrant 法院拘捕令 a warrant issued by a judge or court ordering the arrest of an offender
　　bencher 法学院资深学者 "in the English legal system, a member of the governing body of an Inn of Court"
　　benefaction 捐赠 a donation given to a charity
　　beneficial owner 受益所有人 somebody who enjoys the benefits of an asset regardless of who has legal title to it
　　beneficiary 受益人 "somebody entitled to money or property by a will, trust, or insurance policy"
　　bequeath 遗赠 to leave personal or other property to somebody after death by means of a will
　　bequest 遗赠 something left to somebody in a will
　　Beth Din 犹太宗教法院 "a Jewish religious court regulating matters of Jewish law such as dietary laws, divorce, and conversion"
　　beyond reasonable doubt 无合理疑点 刑事案件中举证的标准，控方向法庭提出的证据，必须是在合理的情况下并无疑点，法庭才会判处被告有罪
　　bigamous 重婚的 involved in or constituting an illegal marriage made when an existing marriage is still valid
　　bigamy 重婚罪 the crime of marrying a person while one is still legally married to someone else
　　bilateral contract 双务合同 an agreement in which each of the parties to the contract makes a promise or promises to the other party
　　bill 法案 a written proposal for a new law
　　bill of indictment 刑事起诉书 "a document setting out the criminal charges against somebody, presented by a grand jury"
　　bill of particulars 索偿清单 "a list of the charges, claims, or counterclaims made in a legal action"
　　Bill of Rights 权利法案 "the first ten amendments to the U.S. Constitution, which protect people's basic human rights"
　　bind over 责令...接受监护 to order a defendant to be placed in custody pending the outcome of a proceedings against him or her
　　binding 有约束力的 "creating a legal or moral obligation to do something, with no possibility of withdrawal or avoidance"
　　bipartite 双方的 affecting or made by two parties
　　birth parents 生父母 parents who have conceived or sired rather than adopted a child and whose genes are therefore transmitted to the child
　　blackacre 某一块土地 a fictitious tract of land used in legal discourse to discuss real-property issues
　　blackmail 勒索 the act of forcing somebody to pay money or do something by threatening to reveal shameful or incriminating facts about him or her
　　blanket lien 总括留置权 "a lender's lien against everything that a borrower owns, not just the asset bought with the loan"
　　blood money 给被害人家属的抚恤金 compensation paid to the relatives of somebody who has been killed or murdered
　　blue-ribbon jury 蓝绶带陪审团 a jury of well-educated people chosen by the court for a case involving issues that are difficult to follow
　　bodily injury 身体伤害 "damage or harm caused to the structure or function of the body caused by an outside agent or force, which may be physical or chemical, either by accident or intentional"
　　body corporate 法人 不如“corporation”常用
　　boilerplate 公式化的语言 stock or formulaic language such as that used in legal forms and documents such as powers of attorney and authors' contracts

回复: 分享有英文定义的精准法律词汇（a-b）

bona fide 善意的 without any intention to deceive
　　bona fide acquisition 善意取得 "an important part of real rights in present civil law, concerning the protection of static safety of property ownership"
　　bona fides 善意 a sincere statement or evidence of good intentions
　　bona vacantia 无主物 "in law, property that is unclaimed or that has no known owner"
　　bond 保证书 a document that legally obliges one party to pay money to another
　　bondsman 保证人 somebody responsible for a legal bond
　　bootleg 非法制造或贩卖 "to make, transport, or sell illegal goods, esp illegally copied or recorded material"
　　bootlegging 非法制造或贩卖违禁物品 "the act of making, transporting, or selling illegal goods, especially illegally copied or recorded material"
　　borstal 少年犯教育感化院 "before 1953 in the United Kingdom, an institution for young offenders that combined features of prison and school"
　　both texts being equally authentic 两种文本具有同等效力 "The Agreement is done in duplicate in the Chinese and English languagea, both texts being equally authentic"
　　bound 受约束的 "obliged to do sth. or behave in a particular way, e.g. for legal or moral reasons"
　　bounty 悬赏金 "a reward of money offered for finding a criminal or other wanted person, or for killing a person or a predator"
　　breach 违反 "n&vt, to fail to obey, keep, or preserve something such as a law, contract, or promise"
　　breach of contract 违约 a binding agreement or bargained-for exchange is not honored by one or more of the parties to the contract by non-performance
　　breaching party 违约方 the party who has breached a contract etc
　　breakout 越狱 an escape from jail
　　bribe 贿赂 "to give somebody money etc to do something, esp something illegal or dishonest"
　　bribery 贿赂 "the offering of money or other incentives to persuade somebody to do something, especially something dishonest or illegal"
　　bring in 出示 to present something in a court of law
　　bring to justice 绳之以法 "to capture, try, and usually punish (a criminal, an outlaw, etc)"
　　burden of proof 举证责任 the legal obligation on a party to prove the allegation made by him against another party
　　burglary 恶意侵入他人住宅罪 "crime of entering a building to commit a felony, usually theft"
　　business 事务 tasks or important things that somebody has to do or deal with
　　buyer 买方 the party who buys something
　　by 在...之前 inclusive of the date followed
　　by reason of 由于 for the reason of

回复: 分享有英文定义的精准法律词汇（a-b）

by reference to 参照 A company may not incorporate by reference to revise or update its prospectus filed pursuant to Rule 424 of the Securities Act
　　by virtue of 由于 "a quality that is good or admirable, but not necessarily in terms of morality"
　　bylaw 地方法规 a rule made by a local authority for the regulation of its affairs
　　bylaw 部门规章 a rule made by a governmental department for the management of the area it governs
　　bylaw 细则 a subsidiary law
　　by-law 细则 a subsidiary law

回复: 分享有英文定义的精准法律词汇（a-b）

期待C-Z

回复: 分享有英文定义的精准法律词汇（a-b）

分享有英文定义的精准金融经济词汇（a-h）

英语 汉语 定义或例子
　　a.a.r. 全险 againt all risks
　　a.p. 附加保险 additional premium
　　a/c 账户 short for account
　　AAR 承保一切险 against all risks
　　ABA 美国银行家协会 American Bankers Associaton
　　abandonment 委付 the act of relinquishing title to damaged or lost property by claiming a total loss
　　abnormal returns 超常收益 returns on an investment that are higher than those that would be expected for a particular type of investment
　　absolute advantage 绝对优势 the ability of a provider of goods or services to conduct business more profitably or efficiently than any competitor
　　accelerated benefits 提前给付 payouts to the insured from a life insurance policy before death due to a terminal illness
　　acceleration coefficient 加速系数 the ratio of change in capital investment to the change in consumer spending for a particular enterprise
　　acceptance 承兑 a formal agreement by a debtor to pay a draft or bill of exchange when it becomes payable
　　accepting house 承兑所 a financial institution that guarantees bills of exchange
　　acceptor 承兑人 somebody who accepts liability for a bill of exchange or other financial papers
　　accident insurance 意外保险 "insurance against property damage, personal injury, or death caused by an accident"
　　accident insurance 意外险 “意外保险”的简称
　　accidental death and dismemberment 意外身故及残疾 a provision of health or life insurance policy that pays a cash benefit if the insured person dies or suffers particular serious injuries
　　accommodation 通融资金 "a loan of money, especially by a financial institution as a favor to somebody before a formal credit arrangement is made"
　　accommodation bill 通融汇票 a bill of exchange cosigned by another party in order to give added security
　　accommodation paper 通融票据 "a negotiable instrument signed by a party as maker, drawer, acceptor, or endorser, without receiving value"
　　account 账户 an arrangement in which a customer keeps money in a bank etc and is offered financial services in exchange
　　accredit 授信 to grant a credit line to
　　accreditation 授信 the act of granting a credit line
　　accredited investor 合格投资者 "a person or organization judged suitable to make an investment, based on criteria such as experience, net worth, and income levels"
　　accreted value 依附价值 "the current price of a bond, based on the assumption that interest rates will remain constant until its maturity"
　　accrual bond 累积利息债券 a bond heavily discounted when sold and on which the interest is paid only at maturity
　　accrual of discount 应计贴现 the increase in an organization's net worth representing the difference between the cost of a bond bought at a discount and the lower of its par value or market value
　　accrued market discount 应计市场折价 "the increase in the market value of a bond that accrues as it comes closer to maturity, regardless of any change in interest rates"
　　acct. 账户 short for account
　　Acct. No. 账号 "short for ""account number"""
　　accumulated dividend 累计股利 the amount owed to a holder of preferred stock but not yet paid
　　ACH 自动清算所 automated clearing house
　　ACM 安第斯共同市场 Andeans Common Market
　　acquisition 收购 the act of contracting or assuming or acquiring possession of something
　　active market 活跃的市场 an individual security that is currently being bought and sold or an exchange in which there is current buying and selling
　　activity rate 就业率 the percentage of a country's population who are in employment
　　actual cash value 实际现金价值 the replacement cost of sth. after deduction of depreciation that is claimable on insurance
　　actuarial 精算的 relating to the statistical calculation of risk or life expectancy for insurance purposes
　　actuarial science 精算学 "the branch of statistics that deals with the calculation of risk, life expectancy, and insurance premiums"

回复: 分享有英文定义的精准法律词汇（a-b）

actuary 精算师 "a statistician who calculates insurance premiums, risks, dividends, and annuity rates"
　　ACU 亚洲货币单位 Asian currency unit
　　AD&D 意外身故及残疾 accidental death and dismemberment
　　adaptive expectation 适应性预期 the model of expectations formation in which expectations adjust gradually towards observed values of the variable concerned
　　ADB 亚洲开发银行 Asian Development Bank
　　added 增加的 extra to what is usual or expected
　　added value 增加值 "the contribution that a business makes by combining and processing materials, knowledge, etc. into products or services"
　　additional hedge 额外避险 a way that a lender can protect against the risk that a prospective borrower will reject a mortgage quote during an agreed period
　　additionality 附加性 the principle that the EU contributes to the funding of a project in a member country provided that the latter also contributes
　　add-on method 加息平均法 a means of discharging interest on a loan by adding interest to the normal principal repayment at given dates
　　adequate 充足的 Study on the Capital Adequate Ratio and Capital Management of Commercial Bank
　　adjuster 理赔师 "short for ""claims adjuster"""
　　ADR 美国存托凭证 American Depository Receipt
　　advance 放款 to supply money on credit
　　advice 通知书 formal or official information on something
　　advise 通知 to tell somebody about something
　　advising bank 通知行 the bank advising the arrival of a L/C
　　affordability 负担能力 the ability to bear the expenses
　　after-hours trading 收盘后交易 "dealing in securities outside normal working hours, chiefly by institutional investors through computer links"
　　after-market 发行后市场 the financial market for trading of securities that have already been issued
　　agency bond 机构债券 由政府机构发行的债券
　　agency theory 代理理论 a branch of economics relating to the behavior of principals (such as owners) and their agents (such as managers)
　　agglomeration 集聚 the act of agglomerating
　　aggregate 总额 the total sum
　　aggregate demand 总需求 "the total spent in an economy by individuals, companies, and government during a particular period"
　　agio 兑换费 a fee charged for exchanging currencies
　　agio 贴水 an allowance given when paying in a foreign currency to compensate for the costs of exchanging the currency
　　agio 扣头 a discount given when paying in a foreign currency to compensate for the costs of exchanging the currency
　　agiotage 金融投机 "speculation in stocks, securities, or foreign currencies"
　　agiotage 汇兑业务 the business of exchanging currencies between countries
　　AGM 股东年会 annual general meeting
　　agreement account 协定账户 存款按照约定可以在储蓄存款账户、支票存款账户和货币市场互助基金账户之间自动转账的账户
　　allocate 配置 to distribute resources etc
　　allocation 配置 a distribution by allotting or apportioning
　　all-or-none order 整批委托 a buy or sell order to instruct the broker to fill the order completely or not at all
　　allot 分配 "to assign or distribute (shares, etc)"
　　allotment 分配 the act of allotting stocks etc

回复: 分享有英文定义的精准法律词汇（a-b）

all-purpose bank 综合性银行 a universal bank engaged in commercial and investment services etc.
　　Ambank 大马银行 "the fifth largest banking group in Malaysia, with more than 200 branches and outlets"
　　amendment 修改 a change or correction to something
　　amends 赔偿 a sum of money paid in compensation for the loss or injury
　　American Express 美国运通 a diversified global financial services company that is headquartered in New York City
　　American Option 美式期权 an option that can be exercised at any time before the final exercise date
　　AMEX 美国证券交易所 American Stock Exchange
　　amortization 分期偿还 repayment in a series of installments
　　amortization schedule 分期偿还时间表 a table showing the repayment schedule of interest and principal necessary to pay off a loan by maturity
　　amortize 分期偿还 "to liquidate (a debt, mortgage, etc) by instalment payments or by periodic transfers to a sinking fund"
　　analyst 分析师 an expert who studies financial data and recommends appropriate business actions
　　anchoring 锚定 the use of irrelevant information as a reference for evaluating or estimating some unknown value or information
　　annual fee 年费 the annual charge paid for a card etc
　　annual general meeting 年度股东大会 "gathering of the directors and stockholders (shareholders) of every incorporated firm, required by law to be held each calendar year"
　　annual report 年报 "a document that outlines and analyzes the activities, esp financial dealings, of a company etc over the past year"
　　annuity 年金 a series of equal payments or receipts occurring over a specified number of periods
　　annuity due 期初年金 an anuity of which payments or receipts occur at the beginning of each period
　　antedated 倒填日期的 "refers to cheques which have been written by maker, and dated at some point in the past"
　　anticipate 预支 "to seize or use funds before they are legally available, esp from a trust fund"
　　anticipation 预支 "the seizure or use of funds before they are legally available, esp from a trust fund"
　　antitrust 反托拉斯的 "intended to oppose trusts and cartels, e.g. by preventing them from using monopolistic business practices to make unfair profits"
　　appraisal rights 估价权 "the rights of dissatisfied stockholders in a corporation involved in a merger to demand the payment of a fair share price, determined by an independent assessment"
　　appreciate 升值 "increase in value, especially over time"
　　appreciation 升值 "an increase in value, especially over time"
　　appreciation of currency 货币升值 a strengthening of the exchange rate of a particular currency that allows more units of a foreign currency to be bought for a unit of its own currency
　　APT 套利定价理论 arbitrage pricing theory
　　APY 年收益率 annual percentage yield
　　arbitrage 套利 finding two assets that are essentially the same and buying the cheaper and selling the more expensive
　　arbitrage pricing theory 套利定价理论 a theory where the price of an asset depends on multiple factors and arbitrage efficiency prevails
　　arbitrageur 套利者 somebody who engages in arbitrage
　　ARM 可调整利率抵押 adjustable rate mortgage
　　ascending bottoms 上升型波谷 "a graph showing a series of low points over time, e.g. in a security's price, with each low higher than the last, indicating a rising security or market"
　　ASE 美国证券交易所 American Stock Exchange
　　Asiadollar 亚洲美元 a U.S. dollar used in Asian banks and currency markets
　　Asia-Pacific 亚太的 a commercial region encompassing some of the countries of East and Southeast Asia and the Pacific Rim
　　ask size 卖单大小 the number of shares offered for sale at the offer price
　　assented 同意调换的 describes securities that are bought or held with the understanding that proposed changes may affect their status or number
　　assented bond 同意调换的债券 a type of bond whose owners have agreed to reduced interest payments or a reduced repayment of principal on the basis of a reorganization or rescheduling plan
　　assess 评估 to examine sth. to judge or evaluate it
　　assessment 评估 a judgment about something based on an understanding of the situation
　　assessor 公估人 "somebody who calculates amounts to be paid, especially for insurance purposes"
　　asset acquisition 资产收购 "a method of purchasing a controlling interest in a company by buying key assets of the company, rather than its stock"
　　asset conversion loan 资产转换贷款 a loan that will be repaid once a particular asset has been converted into cash

回复: 分享有英文定义的精准法律词汇（a-b）

　asset financing 资产融资 a method of borrowing money in which a loan is attached to assets that can be sold to discharge the loan in the event of default
　　asset play 资产隙 the difference between the current price of a stock and the assets held by the company
　　asset swap 资产互换 an arrangement by which two companies agree to exchange ownership of particular assets in order to produce a cash flow profile from them that is better suited to each company
　　asset-backed security 资产担保证券 a bond or note whose payments are primarily derived from income generated by a pool of assets that consist of debt obligations such as mortgage loans or credit card payments
　　asset-based lending 资产保证型贷款 a type of lending in which a particular asset or group of assets provides collateral in the event of default
　　assignment fee 转让费 a fee charged by the lender to transfer the beneficial interest from a company to another
　　assignment of rents 租金转让 a loan agreement by which a lender is given the right to a particular income stream belonging to the borrower in case of default
　　associate person 相联人 somebody who is authorized and registered to transact business in the futures markets
　　assumable mortgage 可转让贷款 a mortgage that permits payments to be taken over by a new buyer
　　assumed bond 承继债券 "a long-term debt issued in the name of one company, liability of payment for which is transferred to another company"
　　assurance 保险 "insurance against something that is certain to happen such as death, rather than something that might happen such as loss of property"
　　astute 敏锐的 "shrewd and discerning, especially where personal benefit is to be derived"
　　ASX 澳大利亚股票交易所 Australian Stock Exchange
　　asymmetric information 不对称信息 "information about a transaction that is available to the parties involved in unequal degrees, resulting in an unfair exchange"
　　at call 即时偿付的 e.g. loan at call
　　at one's own risk 自担风险 (of risk) to be taken by oneself
　　at par 平价 with a selling price equal to its face value
　　at the latest practicable date 于最后实际可行日期 There were no corporate proposals announced as at the latest practicable date
　　at usance 按习惯期限 e.g. payable at usance
　　ATM 自动柜员机 automatic teller machine
　　attention economy 注意力经济 a view of the economy in the late 20th century that suggests that people's attention to websites is a valuable and tradable commodity
　　at-the-money 平价的 (of a financial position) with no gain or loss if an option is exercised immediately
　　at-the-money option 平价期权 "an option with an exercise-price equal, or nearly equal, to the current price of the underlying asset"
　　AUD 澳元 Australian dollar
　　aurar 奥拉 a subunit of Icelandic currency
　　austerity 紧缩 "thrift imposed as government policy, with restricted access to or availability of consumer goods"
　　Austrian school 奥地利学派 "a school of economics that emphasizes free markets, individual property rights, and freedom of association"
　　autarchy 自给自足 economic independence as a national policy
　　autarky 自给自足 不如“autarchy”常用
　　authorized share 授权股份 one of the stocks that has been authorized for issue by a company
　　automated teller machine 自动柜员机 an electronic machine that enables customers to withdraw paper money or carry out other banking transactions on insertion of an encoded plastic card
　　autonomous consumption 自主消费 consumer expenditure that is not dependent on disposable income
　　average down 摊低买入成本 "to purchase more shares of a stock when its price is falling, in the hope of reducing costs and increasing profits"
　　average effective maturity 平均有效到期期限 a measure of a bond's likely life taking into account the possibility that the lender will call and repay it before its maturity date
　　average nominal maturity 平均名义到期期限 the average time taken by a bond or group of bonds to mature if any attached clauses such as early redemptions or prepayments are not exercised
　　average option 平均期权 a financial instrument whose terminal value depends on the average value of the asset it is attached to over the life of the instrument

回复: 分享有英文定义的精准法律词汇（a-b）

average propensity to consume 平均消费倾向 the proportion of disposable or national income that is actually spent
　　average propensity to save 平均储蓄倾向 "the proportion of disposable or national income that is saved, determined by the ratio of savings to income"
　　average up 提高平均利润 "to purchase more shares of a stock when its price is rising, in hope of increasing profits"
　　average weighted maturity 平均加权到期期限 "the expected period of time that a group of securities will take to mature, based on emphasizing the expiration dates of the most valuable securities in the group"
　　B/D 银行汇票 bank draft
　　B/P 押汇 bill purchased
　　baby bond 小额债券 "a bond issued for an amount lower than $1,000, usually between $25 and $500"
　　back bond 反担保 "a bond given by one to a surety, to indemnify such surety in case of loss"
　　back month 远期月份 "in futures and options trading, any month in the future beyond the nearest one when a contract is due to expire"
　　back stop 最后担保 "a guarantee by a company to purchase shares of another company in a securities offering, if the shares are not purchased by any other investor by the end of the offering"
　　backdoor listing 借壳上市 acquisition and merger with a listed company by an unlisted company in order to gain a listing on a securities exchange
　　back-end load 后端费用 "a sales charge or commission paid when an individual sells an investment, such as a mutual fund or an annuity, intended to discourage withdrawals"
　　back-of-the-envelope assessment 简单评估 a common method for venture capital
　　back-to-back 背对背的 denoting a credit arrangement in which a finance house acts as an intermediary to conceal the identity of the seller from buyer
　　Back-to-Back Loan 背对背贷款 两家位于不同国家的公司向对方借贷相同金额的对方国家货币贷款，目的在于对冲货币波动的风险
　　back-up facility 备用贷款 a bank line of credit used to provide back-up liquidity should an issuer be unable to fund outstanding commercial paper
　　backwardation 现货升水 the amount by which the price of goods for immediate delivery differs from the price of goods for delivery at a future time
　　baht 泰铢 the main unit of Thai currency
　　bailout 财务援助 an intervention by a person or company to help another person or company out of financial difficulties
　　balance 差额 the amount by which one quantity is greater or smaller than another
　　balance of payments 国际收支差额 the difference between the amount paid by a national government to other countries and the amount it receives from them
　　balance of trade 贸易差额 the difference between the value of the total imports and total exports of a country as assessed over a fixed period
　　balanced fund 平衡基金 a mutual fund investing in stocks and bonds to provide both income and growth
　　balloon loan 大额尾付贷款 "a long-term loan, often a mortgage, that has one large payment (the balloon payment) due upon maturity"
　　balloon maturity 大额尾付还款期限方案 a repayment scheme with a debt in which the bulk of the principal is due at the end of the loan term
　　balloon mortgage 大额尾付抵押贷款 a mortgage that is paid off in a series of regular payments with one much larger payment at the end
　　balloon payment 大额尾付 "a large, lump-sum payment scheduled at the end of a series of considerably smaller periodic payments"
　　Baltic Exchange 波罗的海交易所 "a commodity market in the City of London that deals in international trade, especially international bulk shipping"

回复: 分享有英文定义的精准法律词汇（a-b）

BAN 预期债券票据 bond anticipation note
　　bancassurance 银行保险 指通过银行既有的分销渠道销售保险
　　bank 银行 a business offering financial services
　　bank card 银行卡 a credit or debit card
　　bank draft 银行汇票 "draft drawn by one bank against its account in another bank, authorizing the second bank to pay to the individual named in the draft"
　　Bank for International Settlements 国际清算银行 a bank in Basel that provides a forum for the world's central banks to meet and consult
　　bank holding company 银行持股公司 直接或间接地控制若干家银行25%以上表决权股份的公司
　　bank investment contract 银行投资合约 a contract issued by a commercial bank
　　bank line 银行授信额度 an agreement for present and future borrowing from a bank
　　Bank of Canada 加拿大银行 the federal central bank of Canada
　　Bank of East Asia 东亚银行 the largest independent local bank and the third largest bank in Hong Kong
　　Bank of England 英格兰银行 the central bank of England and Wales
　　bank outlet 银行网点 The bank outlet has helped students get cash and take care of financial matters
　　bank paper 银行票据 "negotiable instruments issued by financial institutions in order to borrow money, rather than those issued by companies, governments, or other organizations"
　　bank receipt 水单 “汇款底单”的俗称
　　bank receipt 汇款底单 由银行出具的客户汇款受理凭证
　　bank run 挤兑 the concerted action of depositors who try to withdraw their money from a bank because the think it will fail
　　bank statement 银行对账单 a document showing all the transactions in a bank account over a specific period of time
　　bank term loan 银行定期贷款 a bank loan with a fixed maturity
　　bank wire 银行电报系统 the electronic system used to transfer large sums of money between major banks
　　Banka 邦加岛 不如“Bangka”常用
　　bankable 银行可承兑的 readily and legally acceptable to a bank
　　bankbook 存折 不如“passbook”常用
　　banker 银行家 someone who owns or runs a bank
　　banker's acceptance draft 银行承兑汇票 汇票汇付人为银行，由该银行在汇票上承兑的远期汇票
　　banker's draft 银行汇票 不如“bank draft”常用
　　banker's order 定期支付指示 不如“standing order”常用
　　banking 银行业务 the business engaged in by a bank
　　banknote 钞票 a piece of paper money issued by a bank that may be freely exchanged for goods or services
　　barbell strategy 杠铃策略 the strategy of investing in bonds with short-term and very long-term investment rates while investing almost nothing in bonds that mature in the medium term
　　barren money 不生息资金 funds on which no interest is being earned
　　barrier 壁垒 "anything that prevents or obstructs passage, access, or progress"
　　barrier option 障碍期权 option guaranteeing the right to buy or sell that is created or canceled when underlying security price reaches a particular level
　　barter 物物交换 trade by the exchange of goods
　　base coin 劣币 a counterfeit coin made of cheap metal
　　base currency 基础货币 a currency used by a business for accounting purposes that may not be the currency of the country where the company operates
　　base interest rate 基准利率 不如“benchmark interest rate”常用
　　base period 基期 a neutral period used as a standard for comparison in constructing an index when assessing financial or economic data

回复: 分享有英文定义的精准法律词汇（a-b）

base year 基年 the year that is used as the basis of comparison for the level of a particular economic index
　　basis contract 期货标准合同 "a contract that fixes the difference between the price of a particular futures contract and the cash price of the underlying commodity, though not the actual price level"
　　basis point 基点 "one hundredth of one percent, used to express interest rates and bond yields"
　　basis price 基价 the cost of a bond in terms of its percentage yield to maturity rather than the price actually paid
　　basket of currencies 一揽子货币 a group of currencies of which the average value is used as a basis for comparison with another currency
　　BEA 东亚银行 Bank of East Asia
　　bear 空头 somebody who sells stocks or commodities in anticipation of falling prices
　　bear hug 熊抱 a warning given by one company to another of its intention to assume control of the other
　　bear market 熊市 "a prolonged period in which investment prices fall, accompanied by widespread pessimism"
　　bear raid 空头袭击 "an attempt to lower a stock or commodity price by selling large numbers of shares, usually in order to buy them back at a lowered price"
　　bear spread 熊市套利 the buying or selling of options that will result in a gain under circumstances which make the value of the underlying asset fall
　　bear squeeze 轧空头 an official intervention by central banks in foreign exchange markets to force speculators short selling currency to cover positions
　　bearer 持有人 somebody holding a financial instrument
　　bearer bond 不记名债券 a bond payable to the party that presents it
　　bearer check 不记名支票 a check without the name of the entity (its payee) to whom it is to be paid
　　bearer instrument 不记名票据 "a negotiable instrument which is payable on demand to the holder, regardless of whom it was originally issued to"
　　bearer stock 无记名股票 securities ownership certificates that are not registered in a name
　　bearish 看跌的 anticipating unfavorable business conditions
　　bearish 卖空的 conducive to or characterized by selling rather than buying stocks or commodities in anticipation of falling prices
　　behindhand 拖欠的 in arrears for payment of a debt
　　Beige Book 黄皮书 "one of the regular reports on regional economic conditions, published by the Federal Reserve banks"
　　benchmark interest rate 基准利率 a threshold interest rate below which investors will not commit funds
　　beneficiary bank 收款银行 "a bank that receives money, especially from another bank"
　　Benelux 比利时荷兰卢森堡 "Belgium, the Netherlands, and Luxembourg"
　　bequest savings motive 储蓄的遗产动机 the desire to leave money to descendants as a reason for saving
　　Berkshire Hathaway 伯克希尔哈撒韦 "a conglomerate holding company headquartered in Omaha, Nebraska, USA"
　　best ask 最低卖价 the lowest price for a security acceptable to a seller
　　best bid 最高买价 the highest price for a security acceptable to a buyer
　　Best Efforts 尽力推销 承销商就担任发行公司及投资者之间代理人的承销协议
　　BEY 债券等值收益率 bond equivalent yield
　　BIA 英国保险协会 British Insurance Association
　　BIC 银行投资合约 Bank Investment Contract
　　bid 出价 to offer an amount of money for something at an auction
　　bid price 买价 the price that a dealer on the stock exchange will pay for a security
　　bidder 出价人 someone who makes a bid at an auction
　　bidding 出价 "the act of making bids, as in auction"
　　bid-offer spread 买卖价差 the difference between the highest price that somebody is willing to pay for a currency or security and the price being sold

回复: 分享有英文定义的精准法律词汇（a-b）

bid-to-cover ratio 认购比率 "the proportion of bids that are accepted, especially in an auction of Treasury bonds"
　　bilateral monopoly 双边垄断 a market situation in which there is just one seller and one buyer
　　bilateral trade 双边贸易 a trading relation between two countries that try to balance their trade with each other
　　bill 钞票 a piece of paper money
　　bill 票据 a signed agreement promising payment of a sum of money on demand or at a specific time
　　bill broker 票据经纪人 somebody whose job is to buy and sell bills of exchange
　　bill of exchange 汇票 a document setting out an instruction to pay a particular person a fixed sum of money on a particular date or when the person requests
　　bimetallism 复本位制 "a monetary system used in 18th- and 19th-century Europe that was based on the use of two metals, usually gold and silver, with a fixed ratio to each other"
　　BIN 银行识别号 bank identification number
　　binary option 两值期权 an option that pays a predetermined amount if the underlying asset's price moves as the buyer expects and nothing if it does not
　　BIPS 银行互联网支付系统 bank Internet payment system
　　BIS 国际清算银行 Bank for International Settlements
　　black economy 黑色经济 "a part of economy that consists of unofficial or illegal, and therefore untaxed, earnings"
　　black knight 黑武士 a company which makes a hostile takeover bid on a target company
　　black market 黑市 all commerce on which applicable taxes and/or regulations of trade are being avoided
　　Black Tuesday 黑色星期二 "Oct. 29, 1929, the day of the New York stock market crash that led to the Great Depression"
　　blackwork 黑工 work in the black economy that is paid for in cash and evades attention of tax authorities
　　blank check 空白支票 a signed check that has not yet had the amount payable filled in
　　blank endorsement 空白背书 an endorsement on a bill of exchange that does not name a payee and so may benefit the bearer
　　blanket bond 总括保证保险 an insurance contract providing a financial institution with cover against losses resulting from employee dishonesty or theft
　　blind trust 保密信托 a legal arrangement in which a trustee manages funds for the benefit of somebody who has no knowledge of the specific management actions taken by the trustee
　　block trade 大额交易 "a trade that is usually at least 10,000 shares of a stock or $200,000 of bonds"
　　blue chip 蓝筹股 "a stock selling for a high price because it belongs to a company considered to be well established, highly successful, and reliable"
　　blue-chipper 蓝筹公司 a blue-chip company
　　blue-sky 无价值的 not worth very much money
　　blue-sky law 蓝天法 "a state law regulating the sale of securities, designed to protect investors from being sold stocks or bonds with no real value"
　　BOB 玻利维亚诺 Bolivian Boliviano
　　BOC 交通银行 Bank of Communications
　　bolivar 玻利瓦尔 the main unit of Venezuelan currency
　　bond 债券 a certificate issued by an enterprise promising to pay back borrowed money at a fixed rate of interest on a specified date
　　bond anticipation note 预期债券票据 a short-term bond intended to be withdrawn when replaced by a larger long-term bond
　　bond circular 债券传单 a disclosure document detailing a forthcoming bond issue
　　bond covenant 债券契约 a clause in a bond agreement that either requires or forbids some act
　　bond equivalent yield 债券等值收益率 the percentage yield for discounted bonds so that they can be compared with nondiscounted interest-bearing bonds

回复: 分享有英文定义的精准法律词汇（a-b）

bond fund 债券基金 a mutual fund that invests in various bonds
　　bond indenture 债券契约 a contract that specifies the rights and obligations of the buyers and sellers of particular bonds
　　bond indexing 债券指数化 the strategy of investing in a collection of bonds that follows the performance of the bond market as a whole
　　bond swap 债券互换 sale of one bond issue ahead of its maturity followed by the immediate purchase of another
　　bond value 债券价值 the value of a bond to its owner when compared with the value of other bonds taking into account factors such as changing interest rates and yield to maturity
　　bonded 以债券作保证的 secured by or operating under a bond
　　bondholder 债券持有人 an owner of government or company bonds
　　bonus issue 派送红股 Bonus issue offer of free additional shares to existing shareholders
　　bonus stock 红股 "shares of stock, usually common, given by a corporation as a bonus with the purchase of another class of security"
　　book runner 账簿管理人 somebody who has the primary role in introducing a security offering to the market
　　book stock 登录公债 将公债持有人身份、持有公债面额等用电脑储存，以持有公债存折代替实体债票，公债本息到期时，由负责登记的清算银行，主动将本息拨入持有人的存款帐户
　　book transfer 账面移交 "the recording of a change of ownership of a security on computer systems, rather than using certificates"
　　book-entry 记账式 relating to the recording of ownership of a security on a financial institution's computer systems instead of using certificates
　　book-entry security 记账式证券 an electronically traded security for which no printed certificate is issued
　　boom 繁荣 "a significant expansion of business and investment, either across an economy or in a specific market"
　　boom and bust 一时性繁荣 alternation in an economy or market between immoderate growth and collapse and recession
　　boomlet 小景气 a short period of sudden and intense economic growth
　　BOP 玻利维亚比索 Bolivian Peso
　　borrowing 借贷 the process of agreeing to accept money from a bank and pay it back later
　　BOT 贸易差额 balance of trade
　　bottom fishing 抄底 "the purchase of securities, real estate, or businesses when prices are unusually low as a result of adverse market conditions"
　　bottom out 触底回升 "after a decline, to stop falling any lower and stabilize at a low level"
　　bottom-up investing 自下而上的投资 an investment philosophy that focuses on a company's performance rather than on economic or industry variables
　　bought deal 买进交易 a situation in which an underwriter buys an entire share issue for resale to investors
　　bounced check 空头支票 a check which a bank returns because it is not payable due to insufficient funds
　　bourgeois 中产阶级的 "associated with affluent middle-class people, who are often characterized as conventional, conservative, or materialistic in outlook"
　　bourgeoisie 中产阶级 "affluent middle-class people characterized as conventional, conservative, or materialistic in outlook"
　　bourgeoisify 使...中产阶级化 "to impose bourgeois values on somebody or something, or make somebody or something bourgeois in character"
　　bourse 证券交易所 "French, a European stock exchange, especially the one in Paris"
　　box spread 盒式价差 a collection of option positions that sometimes can be established at no cost but with the potential for gain

回复: 分享有英文定义的精准法律词汇（a-b）

BP 基点 basis point
　　Brady bond 布雷迪债券 "a bond issued to help countries in financial difficulty, converting international bank lending to long-term bonds"
　　branch 分理处 a bank that is part of a larger group and is located in a different part of a geographic area from the parent bank
　　breakout 破位 a situation in which a security reaches a price beyond its previous highest or lowest
　　break-up fee 解除协议费用 在已经达成了并购协议的情况下，如果目标公司单方撕毁了并购协议，那么买家将会得到一定金额的补偿
　　Bretton Woods system 布雷顿森林体系 a monetary management established the rules for commercial and financial relations among the world's major industrial states in the mid 20th century
　　bridge financing 过渡融资 a short-term borrowing while longer-term borrowing is arranged
　　bridge loan 过渡贷款 interim financing for an individual or business until permanent or the next stage of financing can be obtained
　　bridging loan 过渡贷款 interim financing for an individual or business until permanent or the next stage of financing can be obtained
　　broad money 广义货币 "a measure of the money supply that includes M1, plus savings and small time deposits, overnight repos at commercial banks, and non-institutional money market accounts"
　　broken lot 零星交易量 a transaction involving a quantity of stock that is not a round number
　　broker 经纪人 "somebody who is paid to act as an agent for others, e.g. in negotiating contracts or buying and selling goods and services"
　　broker loan 经纪人贷款 a bank loan to a broker for the maintenance of accounts for investors to borrow money for buying stock margin accounts
　　brokerage 经纪业务 the business of being a broker
　　brokerage 经纪人佣金 the commission charged by a broker to his principals
　　brokerage house 经纪行 a place where a broker conducts his business
　　broker-dealer 经纪交易商 "in the United Kingdom, sb. employed on the Stock Exchange to buy and sell stocks, shares, goods, or assets on behalf of somebody else"
　　brokered market 经纪市场 "a market in which brokers act for buyers and sellers, as opposed to one in which buyers deal directly with sellers"
　　bubble economy 泡沫经济 an economy in which trade takes place in large volumes with a discrepancy between the price and the intrinsic value of the product
　　bucket shop 投机性证券经纪行 a dishonest unregistered stockbrokerage that speculates on stocks and commodities using its clients' capital
　　budget deficit 预算赤字 the amount by which government expenditure exceeds revenue
　　built-in stabilizer 内在稳定器 a factor that reduces an economy's cyclic fluctuations because of the fact that government taxes and expenditure changes tend to offset changes in national income
　　bull 多头 "an investor who buys securities in anticipation of rising prices, intending to resell them for profit"
　　bull market 牛市 a prolonged period in which investment prices rise faster than their historical average
　　bull spread 看涨的多空套做 the purchase of futures contracts for nearby months and the sale of contracts for later months in the expectation of making a profit from rising prices
　　Bulldog Bond 猛犬债券 a fixed-interest bond issued in Britain by a foreign borrower
　　bullet 期末偿还的贷款本金 "a final loan payment, representing the initial sum borrowed excluding interest, which was paid during the term of the loan"
　　bullet bond 子弹式债券 a noncallable regular coupon paying debt instrument with a single repayment of principal on the maturity date
　　bullet loan 一次还本贷款 a loan that is repaid in full in a single payment on a set date
　　bullet payment 大额尾付 不如“balloon payment”常用
　　bullion 金条 gold in the form of bars
　　bullish 看涨的 "expecting or producing good results, especially rising stock market prices"
　　bureau de change 外币兑换所 an office or part of a bank where foreign currency is exchanged
　　burn rate 资金消耗率 the rate at which a new company uses up its venture capital to finance overhead before generating positive cash flow from operations

回复: 分享有英文定义的精准法律词汇（a-b）

business 企业 "a company or other organization that sells goods, makes products, or provides services"
　　business cycle 商业周期 "a recurrent cycle of growth, decline, recession, and recovery in the economic activity of a capitalist country"
　　business day 营业日 a day on which stock exchanges and banks are open for business
　　business interruption insurance 业务中断保险 an insurance coverage against potential losses as a consequence of having to close a business for insurable reasons
　　busted convertible 贬值的可转换证券 a convertible bond no longer worth converting because the price of the underlying security has dropped too far
　　butut 布图 a subunit of Gambian currency
　　buy and hold 买入并持有 a financial strategy of maintaining a long-term investment that is expected to provide steady returns into the future
　　buy in 买进 to purchase stock in a company as the controlling interest
　　buy into 买进 to purchase an amount of stock in a company
　　buy limit order 限价买单 an order from an investor to a broker to buy securities only if the price is no higher than a particular amount
　　buy on close 收盘价买进 an order from an investor to a broker to buy securities when a stock market closes
　　buy on opening 开盘价买进 an order from an investor to a broker to buy securities when a stock market opens
　　buy stop order 停损买单 an order to buy securities at the current market price only if the security price rises to a predetermined level
　　buy-back 回购 "the repurchase of something such as stock, currency, real estate, or goods, according to a previously made contractual agreement"
　　buyer's credit 买方信贷 the credit availed by an importer (buyer) from overseas lenders i.e banks for payment of his imports on due date
　　buyer's market 买方市场 a market which has more sellers than buyers and low prices result from this excess of supply over demand
　　Buy-In 补偿买进 投资者需要重新购买股票，因为卖方不能准时送交证券，甚至完全没有送交证券
　　buying basis 购买基准 the difference between the spot price of a commodity and the price of the futures contract used as a hedge for the commodity
　　cabotage 沿海贸易 "the trade, shipping, or navigation that takes place in coastal waters within the boundaries of a single country"
　　CAGR 复合年均增长率 Compound Annual Growth Rate
　　Cairns Group 凯恩斯集团 an informal association of agricultural exporting countries that promotes trade reform
　　calendar spread 水平价差 不如“horizontal spread”常用
　　call 催还 to demand repayment of a loan or bond issue
　　call date 赎回日期 the date given in a bond for its repayment by the issuer
　　call deposit 活期通知存款 "a deposit without prescribed deposit term, and whose withdrawal is made upon a prior notification to the bank"
　　call loan 通知贷款 a loan that is repayable on demand
　　call money 通知放款 the money that has been borrowed and is repayable on demand
　　call option 看涨期权 the option to buy a given stock etc at a given price before a given date
　　call premiium 赎回溢价 the excess of the call price of a security over its par value
　　call price 赎回价格 the price at which a security with a call provision can be repurchased by the issuer prior to the security's maturity
　　call provision 赎回条款 a clause in a bond's indenture granting the issuer the right to buy back all or part of an issue prior to the maturity date
　　call risk 赎回风险 the chance of loss resulting from the early removal of a bond from circulation
　　callable 可赎回的 describes a stock or bond that is convertible before reaching maturity
　　callable bond 可赎回债券 a type of bond that allows the issuer of the bond to retain the privilege of redeeming the bond at some point before the bond reaches the date of maturity
　　called away 提前赎回的 used to describe a bond that is retired before maturity or stock that must be sold because of the exercise of an option

回复: 分享有英文定义的精准法律词汇（a-b）

cambist 外汇交易商 a dealer in foreign exchange
　　cambistry 汇兑学 a science of international exchange
　　CAMELS 骆驼评级制度 "capital adequacy, asset quality, management quality, earnings, liquidity, sensitivity to market risk"
　　cancellation of insurance 退保 "When an insurance filing cancels, an ""Order of Withdrawal Due to Cancellation of Insurance"" is mailed to the customer"
　　cap 上限 "an upper limit on something, e.g. the amount that may be spent on an item"
　　capital adequacy ratio 资本充足率 a ratio of a bank's capital to its risk
　　capital appreciation fund 资本增值基金 a mutual fund that concentrates on making investments whose value grows fast rather than those that pay high interest or dividends
　　capital flight 资本外逃 a situation that capital moves out of a country because of a high inflation etc
　　capital formation 资本形成 the transfer of savings from individuals and governments to businesses for investment
　　capital gains distribution 资本收益分配 (mutual fund) an amount paid out periodically to investors relating to growth in the value of the investments held by the fund
　　capital goods 资本货物 "goods that are used in the production of other goods, as opposed to being sold to consumers"
　　capital inflow 资本流入 "a movement of capital into a country in the form of securities trading, the acquisition of companies, and loans by foreign companies"
　　capital market 资本市场 a financial market involving institutions that deal with securities with a life of more than one year
　　capital stock 资本存量 the total physical capital existing in an economy at any moment of time
　　capital turnover 资本周转率 a profitability ratio equal to annual sales divided by common stockholder equity
　　capital-intensive 资本密集型 using or requiring a proportionately large financial expenditure relative to the amount of labor involved
　　capitalization 资本总额 "the par value of the total share capital issued by a company, including the loan capital and sometimes reserves"
　　capitated 人均的 numbered or assessed by or for each person
　　capped option 有上限期权 an option with a pre-established profit cap
　　captive agent 专属代理人 an insurance agent who can sell the policies of only one company
　　Captive Fund 专属基金 只向持股机构提供投资服务的基金
　　captive market 垄断市场 a market in which consumers or businesses are forced to buy something from a single supplier because it cannot be obtained elsewhere
　　CAR 资本充足率 capital adequacy ratio
　　carrying charge 分期付款的利息 "interest charged on the unpaid balance of a sum of borrowed money, esp the price of sth. that is being paid for in installments"
　　carrying value 账面价值 不如“book value”常用
　　cartel 卡特尔 "n alliance of business companies formed to control production, competition, and prices"
　　cartelize 组成卡特尔 to form a cartel of business companies
　　carve out 部分分拆 to sell a minor equity stake in a division or portion of a company through an IPO
　　carveout 部分分拆 a partial spinoff occurs when a parent company sells a minority (usually <= 20%) stake in a subsidiary for an IPO or rights offering
　　cash 兑现 to exchange a check or money order for coins or bills
　　cash account 现金账户 an account with a securities brokerage whose transactions are settled on a cash basis
　　cash advance 预付现金 an amount paid before it is earned
　　cash card 提款卡 a coded plastic card that a bank customer uses to access an account by means of an ATM
　　cash dispenser 自动取款机 a computerized device outside a bank which supplies cash when a special card is inserted and the user's code number keyed in
　　cash dispenser 自动柜员机 不如“ATM”常用
　　cash letter 现金运送单 "a group of negotiable items, accompanied by a paper listing sent to a clearing house or the Federal Reserve check collection system"
　　cash machine 自动柜员机 不如“ATM”常用

回复: 分享有英文定义的精准法律词汇（a-b）

cash out 变现 to sell off an asset such as land that has been held for a long time to make a profit
　　cash ratio 现金比率 the ratio that a bank must maintain between available cash and total deposits
　　cash settlement 现金结算 the discharging of a contract through payment of cash
　　cash surrender value 退保现金价值 the amount of cash a policyholder receives from the life insurance company if he or she actually surrenders a life insurance policy before it becomes payable by death or maturity
　　cash transaction 现金交易 a transaction in which cash is exchanged for an asset and delivery occurs immediately
　　cash withdrawal 取现 "a withdrawal from a bank account, annuity, or insurance policy in the form of cash"
　　cashier's check 银行本票 a check issued by the officer of a bank on the bank's own account
　　cashless 不使用现金的 using an electronic means of exchanging money instead of dealing in cash
　　cashless society 不使用现金的社会 "a society in which consumers buy all goods and services by credit card or electronic funds transfer, without the use of cash"
　　cash-out 变现 the sale of an asset that has appreciated for cash in order to make a profit
　　cashpoint 自动柜员机 不如“ATM”常用
　　casualty 伤亡事故 an accident that causes someone to die
　　casualty insurance 意外事故保险 "a coverage primarily for the liability that results from negligent acts and omissions, thereby causing bodily injury and/or property damage to a third party"
　　catastrophe 巨灾 "an event causing losses of insured property, affecting a substantial number of policy-holders and insurers"
　　catastrophe bond 灾难债券 高收益债务工具，若发行人由于既定天然灾害而蒙受损失，则其还本付息的责任可获延迟，甚至被完全豁免
　　catastrophic 巨灾的 appropriate to protect the insured party against expenses incurred in the event of a life-threatening condition requiring extensive medical intervention
　　CBOE 芝加哥期权交易所 Chicago Board Options Exchange
　　CBRC 中国银监会 China Bank Regulatory Commission
　　CD 存单 certificate of deposit
　　CDIC 加拿大存款保险公司 Canada Deposit Insurance Corporation
　　CEA 经济顾问委员会 Council of Economic Advisors
　　cedi 塞地 the main unit of Ghanaian currency
　　ceiling 上限 "a level above which something such as a price, rent, or wage is not allowed to rise"
　　cent 分 one-hundredth of the basic monetary unit
　　cent 分币 a coin worth one-hundredth of the value of the basic monetary unit
　　centas 立分 a subunit of Lithuanian currency
　　centavo 分 a subunit of currency in several Spanish- and Portuguese-speaking countries
　　centime 生丁 "a subunit of currency in some French-speaking countries such as France, Algeria and Belgium"
　　centimo 分 a subunit of currency in several Spanish-speaking countries
　　central bank 央行 “中央银行”的简称
　　central bank 中央银行 "a financial institution whose function is to regulate state fiscal and monetary activities, e.g. the U.S. Federal Reserve Bank"
　　central bank intervention 中央银行干预 the buying or selling of a currency by a central bank in order to influence the value of its own country's currency
　　certificate of deposit 存单 "a financial document showing that a person or organization has a specified sum on deposit at a bank, usually for a set period"
　　certified check 保付支票 a check that the issuing bank guarantees to honor because sufficient funds have been set aside to cover the check
　　certified cheque 保付支票 "a form of check for which the bank verifies that sufficient funds exist in the account to cover the check, and so certifies"
　　certify 保付 to indicate on a check that there are sufficient funds to guarantee payment
　　CFTC 商品期货交易委员会 Commodity Futures Trading Commission

回复: 分享有英文定义的精准法律词汇（a-b）

chaebol 财阀 "a large, usually family-owned, business group in South Korea"
　　Chandler 钱德勒 a famous scholar of America who thought that strategies decided structures and structures followed strategies
　　change 变迁 the act of passing from one state or phase to another one
　　CHAPS 清算所自动支付系统 Clearing House Automatic Payment System
　　character loan 信用贷款 a loan whose collateral is limited to the good name of the borrower
　　charge 押记 “抵押”的香港译法
　　charge card 信用卡 "a card issued to customers by a store, bank, or other organization, used to charge purchases to an account for later payment"
　　chargeback 退款 withdrawal by the credit card issuer of the amount credited to the merchant's account when a card-holder disputes a transaction charged on his or her card
　　chargeoff 销账 the writing off of a loan as a loss of principle and interest by a bank on the assumption that the debt will never be repaid by the borrower
　　chartered life underwriter 注册寿险承保人 somebody with certified credentials as a professional seller of life insurance
　　cheapest to deliver 最便宜交割 "in the trading of commodity contracts or selling bonds short, the cheapest and therefore most profitable way of buying the related commodities or bonds"
　　check 支票 "a small printed form that, when filled out and signed, instructs a bank to pay a specific sum of money to the person named"
　　checkable deposit 支票存款 a deposit in a checking account that can be transferred quickly
　　checkbook 支票簿 a book issued to holders of checking accounts
　　checking account 支票账户 an account that allows to make withdrawals or payments to other people using checks
　　cheque 支票 "small printed form that, when filled out and signed, instructs a bank to pay a specific sum of money to the person named on it"
　　chequebook 支票簿 a book issued to holders of checking accounts
　　chetrum 切特鲁姆 a subunit of currency in Bhutan
　　Chicago Board of Trade 芝加哥交易所 a major commodities exchange in Chicago that deals in grain and metal futures
　　Chicago School 芝加哥学派 "a school of conservative economic thought, associated with the University of Chicago, promoting free markets and capitalism and relying heavily on mathematical analysis"
　　China Securities Industry Association 中国证券业协会
　　Chinese wall 中国墙 a set of strict rules intended to prevent the exchange of confidential info that might be used illegally for gain between different departments of a stock-exchange business
　　CHIPS 银行间支付清算系统 Clearing House Interbank Payment System
　　chon 分 a subunit of currency in North and South Korea
　　chop 图章 "also in Singapore, a wooden, metal or rubber stamp to frank documents or seal envelopes"
　　churn 频密交易 to buy and sell stocks and bonds on a frequent basis in order to earn brokerage commissions
　　churning 频密交易 excessive trading in a client's account by a broker seeking to maximize commissions regardless of the client's best interests
　　CIRC 中国保监会 China Insurance Regulatory Commission
　　circular flow of income 收入循环流量 a model of the economy in which money moves in one direction and flows of real resources move in the other
　　circulate 流通 "to distribute or pass something from person to person or from place to place, or be passed in this way"
　　circulation 流通 the passing of something such as money from place to place or from person to person
　　Citibank 花旗银行 the consumer banking arm of financial services giant Citigroup
　　claim adjuster 理赔师 不如“claims adjuster”常用
　　claims adjuster 理赔师 "somebody who assesses the validity of an insurance claim on behalf of an insurance company and authorizes appropriate payment, repairs, or other action"
　　clean bill 光票 不附带任何商业单据（如货运单）的外币票据
　　clearance 清算 不如“clearing”常用
　　clearing 清算 "exchange between banks of checks and drafts, and settlement of the consequent differences"
　　clearing account 清算账户 usually a temporary account containing costs or amounts that are to be transferred to another account

回复: 分享有英文定义的精准法律词汇（a-b）

clearing house 票据交换所 an institution where cheques and other commercial papers drawn on member banks are cancelled against each other so that only net balances are payable
　　close position 平仓 the act of taking the opposite position of the current position thereby getting out of a position in a particular stock or security
　　closed-end fund 封闭式基金 "a fund with a fixed number of shares outstanding, and one which does not redeem shares the way a typical mutual fund does"
　　closing 收盘 the act of ending security trades
　　closing price 收盘价 the final price at which a security is traded on a given trading day
　　closing sale 平仓出售 a transaction in which the seller's intention is to reduce or eliminate a long position in a stock or an option series
　　co-branded card 联名卡 a card printed with two brand names
　　co-investment 共同投资 a joint investment
　　collateral 抵押物 property or goods used as security against a loan and forfeited if the loan is not repaid
　　collateralise 以...作抵押 to secure (a loan) through use of collateral
　　collateralization 抵押 the act where a borrower pledges an asset as recourse to the lender in the event that the borrower defaults on the initial loan
　　collateralize 以...作抵押 to secure (a loan) through use of collateral
　　collecting bank 代收行 "the bank that collects cash payment or a time draft from the buyer, in exchange for the bill of lading and/or other documents which enables the buyer to take delivery of the shipment"
　　collection 托收 request for a sum of money
　　commemorative coin 纪念币 a coin that is issued to commemorate a particular event
　　commercial acceptance draft 商业承兑汇票 付款人为工商企业，由该企业在汇票上承兑的远期汇票
　　commercial bank 商业银行 a bank whose primary business is providing financial services to companies
　　commercial insurance 商业保险 insurance sold by privately formed insurance companies with objective of making a profit
　　commercial paper 商业票据 "a short-term negotiable document, such as a bill of exchange, promissory note, etc, calling for the transference of a specified sum of money at a designated date"
　　commodity 商品 an article of commerce
　　commutation 换算 exchange of one kind of currency for another
　　compensating balance 补偿性存款余额 "non-interest-bearing demand deposits maintained by a firm to compensate a bank for services provided, credit lines, or loans"
　　compensation trade 补偿贸易 补偿贸易又称产品返销，指交易的一方在对方提供信用的基础上，进口设备技术，然后以该设备技术所生产的产品，分期抵付进口设备技术的价款及利息
　　compilation 编制 the act of compiling a industrial standard etc
　　compound interest 复利 interest paid (earned) on any previous interest earned together with the principal
　　compounding 复利计算 calculation of compound interest
　　compulsory insurance 强制保险 coverage required by law of a particular state
　　concessionary loan 优惠贷款 a loan offered by a governmental body at below normal market rate of interest as enticement for a firm to make a capital investment that will economically benefit the lender
　　confirming bank 保兑银行 the bank which has confirmed a letter of credit opened by another bank
　　consecutive numbers 连号 "a series of numbers n1, n2, ... where n2-n1=1 and n2 follows n1 immediately"
　　consol 统一公债 a bond that never matures
　　consortium 财团 "an association of financial organizations, usually set up for a common purpose"
　　constituent stock 成份股 被纳入股票指数计算范围的股票
　　constructive total loss 推定全损 the actual total loss appears unavoidable
　　contango 顺势价差 Futures prices are higher than the current spot price.
　　contract 合约 an written agreement on financial matters
　　contrarian 逆向投资者 an investor who deliberately decides to go against prevailing wisdom of other investors
　　contribution 分担 a portion of total liability incumbent on each of several companies for a risk with respect to which all of them have issued policies

回复: 分享有英文定义的精准法律词汇（a-b）

control 调控 "n&vt, to regulate the financial affairs of a business or other large organization"
　　convertible 可转换的 capable of being exchanged for or replaced by something of equal value
　　convertible 可转换证券 a corporate security that can be exchanged for another form of security
　　convertible bond 可转换债券 a bond that can be converted to other securities under certain conditions
　　cooperative 合作社 a cooperative organization
　　copayment 赔付比例 a patient's payment for a medical expense partially covered by insurance
　　corporate bond 企业债券 a bond issued by a corporation rather than by a national or local government
　　corporate stock 法人股 stock held by a corporation
　　correspondent bank 代理行 “代理银行”的简称
　　correspondent bank 代理银行 a large bank that performs services for other smaller banks whose credit balances it holds
　　cottage industry 家庭手工业 small-scale industry carried on at home by family members using their own equipment
　　counter clerk 柜员 a person who works behind the counter in a bank and deals with customers
　　counterfeit 伪造的 "made as a copy of something, especially money, in order to defraud or deceive people"
　　counterfeit 伪造 "to make realistic copies of something, esp money, in order to defraud or deceive people"
　　counterfeit note 伪钞 illegally printed money
　　countertrade 对销贸易 the international sale of goods or services that are paid for by the transfer of goods or services from a foreign country
　　coupon 息票 the detachable part of a bond that indicates a date and amount of interest paid on that date
　　coupon bond 附息票债券 a bond that has coupons attached that the owner must present at the correct times to receive periodic payments of interest
　　coupon rate 票面利率 the stated rate of interest on a bond
　　cover 承保 to provide insurance protection against a type of hazard or risk
　　cover note 暂保单 保险人或其代理人在正式保险单签发之前出具给被保险人的临时保险凭证?
　　cover the position 轧平头寸 The holder does not have sufficient funds in the cash account to cover the position
　　coverage 承保范围 the extent of protection provided by insurance
　　coverage 保险总额 the amount covered by an insurance policy
　　coverage 保额 “保险总额”的简称
　　covered warrant 备兑权证 "a warrant allows the holder to buy or sell a specific amount of financial instrument from the issuer, usually a bank, at a specific price and time"
　　CPI 消费价格指数 consumer price index
　　crash 崩盘 "the financial collapse or failure of something such as a stock market, involving a massive drop in stock prices"
　　credit 信用 somebody's financial status or reputation
　　credit 信贷 the amount of money that a financial institution is prepared to lend somebody
　　credit card 信用卡 a card issued by a bank or business that allows somebody to purchase goods and services and pay for them later
　　credit crunch 信贷紧缩 难以取得信贷资金的经济环境
　　credit guarantee 信用担保 a guarantee by one's credit
　　credit rating 信用评级 an evaluation of the creditworthiness of an individual or business enterprise
　　Credit Suisse Group 瑞士信贷集团 a leading global financial services company headquartered in Zurich
　　credit-scoring system 信用评分系统 a system to decide whether to grant credit by assigning numerical scores to various characteristics related to creditworthiness
　　cross-bank transfer 跨行转账 money transfer service among different banks
　　crossed check 划线支票 "any check that is crossed with two parallel lines, either across the whole check or through the top left hand corner of the check"
　　crossover fund 交叉基金 a mutual fund that invests in both publicly-traded companies and private equity
　　crowding-out effect 挤出效应 an economic theory explaining an increase in interest rates due to rising government borrowing in the money market
　　crystallization 结晶交易 the act of selling and buying stocks almost instantaneously in order to increase or decrease book value
　　CSRC 中国证监会 China Securities Regulatory Commission
　　CTL 推定全损 constructive total loss
　　cum dividend 附股息 买家买入的证券有权收取已经公布但未派发的股息
　　curb trading 场外交易 "trading occurs outside of ordinary markets, commonly through computers or telephones after the official exchanges have closed"

回复: 分享有英文定义的精准法律词汇（a-b）

currency overlay 货币管理外包 a financial trading strategy or method conducted by specialist firms who manage the currency exposures of large clients
　　currency value 币值 the value of a currency
　　current 流通的 accepted as legally valid
　　current account 支票账户 an account that allows to make withdrawals or payments to other people using checques
　　current deposit 活期存款 不如“demand deposit”常用
　　current maturity 现时年期 the interval between the present date and the maturity date of a bond
　　cushion bond 缓冲债券 a type of callable bond that sells at a premium because the issued coupon payments are above market interest rates
　　CUSIP Number 库斯普号码 the number of a security prescribed by the Committee on Uniform Securities Identification Procedures of the United States
　　custody fee 托管费 the fee for holding one's financial assets
　　cybereconomy 网络经济 the economy related to the Internet
　　D/A 承兑交单 document against acceptance
　　D/P 付款交单 document against payment
　　D/T 票汇 draft transfer
　　dairy industry 乳业 "an industry that includes the farms, the milk collecting and handling services, processors, manufacturers and retailers and the private and government organizations involved"
　　date of draft 出票日 the date of issuing a draft
　　date of issue 发行日期 the date on which a security is issued
　　date stamp 日期戳 "a rubber stamp used to mark the date on something, or the date marked by such a stamp"
　　dating 信贷延期 "the provision of generous credit terms with regard to payment dates, e.g. allowing a preferred customer 90 days for repayment rather than the standard 30 days"
　　dealer 交易员 a person who makes a financial transaction at a stock exchange
　　dealer 交易商 the major party to a financial transaction at a stock exchange who buys and sells for its own account
　　dealer of securities 券商 Rauscher is a dealer of securities licensed under the New Mexico Securities Act of 1986
　　debenture 信用债券 "a bond backed only by the credit standing of the issuer, sometimes convertible into stock"
　　debit card 借记卡 a plastic card that provides an alternative payment method to cash when making purchases
　　debt service 还本付息 "the periodic repayments made by a borrower of the principal and interest on loans, bonds etc"
　　debt-to-equity swap 债转股 exchange of a debt for a stake
　　deductible 免赔额 an agreed amount that must be paid by an insured person making a claim before an insurer will pay any compensation
　　default 拖欠 to fail to pay a debt or other financial obligations at a time specified
　　default risk 违约风险 the risk that companies or individuals will be unable to pay the contractual interest or principal on their debt obligations
　　defer 延期 to put something off until a later time
　　deficit 赤字 the amount by which expenditures exceed income or budget
　　deflate 使...紧缩 "to cause deflation of (an economy, the money supply, etc)"
　　deflation 通货紧缩 "the reduction of general economic activity, including lower prices and a reduced supply of money and credit"
　　delist 摘牌 to remove a security from an exchange
　　delisting 退市 the removal of a stock from a stock exchange
　　delivery 交割 a formal action needed to accomplish a transfer of property
　　demand 需求 the level of desire or need that exists for particular goods or services
　　demand bill 即期票据 a bill payable on presentation
　　demand deposit 活期存款 a bank deposit that can be withdrawn at any time without notice
　　demand draft 即期汇票 a written order for the payment of money that is payable upon presentation
　　demutualization 非互助化 the conversion of a mutual organization such as an insurance company to public corporation

回复: 分享有英文定义的精准法律词汇（a-b）

denomination 面额 "a unit in a scale of value, especially monetary value, weight, measure, or size"
　　dependency ratio 抚养比 a measure showing the number of dependents (aged 0-14 and over the age of 65) to the total population (aged 15-64)
　　deposit 存款 an amount of money saved in a bank
　　deposit in transit 在途存款 a deposit that has been made but has not yet been posted by the bank and therefore is not yet reflected in the account balance
　　deposit reserve 存款准备金 the minimum reserves each bank must hold to customer deposits
　　deposit term 存期 the term of deposit
　　depositor 存款人 a person who has deposited money in a bank or similar institution
　　depository transfer check 存款转帐支票 a nonnegotiable order to transfer funds from one financial institution to another
　　depreciate 贬值 to become less valuable over time
　　depreciation 贬值 the decrease in value of an item over time
　　depressed 萧条的 lacking economic resources or activities
　　depression 萧条 "an economic condition characterized by substantial and protracted unemployment, low output and investment, etc"
　　derivate 衍生物 不如“derivative”常用
　　derivative 衍生产品 a tradable financial product whose value depends on the value of some other asset or combination of assets
　　devaluation 贬值 act of lowering the value of a nation's currency by government action
　　devalue 贬值 to lower the value of a nation's currency by government action
　　dilution 稀释 a decrease in the value of a stock caused by the issue of additional shares
　　dime 一角硬币 a U.S. or Canadian coin worth ten cents
　　director 董事 a member of the board that controls the affairs of a company
　　discharge 清偿 to pay a debt in full
　　disclosure 披露 the revelation of information that was previously kept secret
　　discount 贴现 to buy or sell a financial instrument at a reduced price that is calculated according to the interest rate and risk on the investment
　　discount rate 贴现率 the rate of interest at which member banks may borrow money from the central bank
　　discount window 贴现窗口 the location at the Federal Reserve where financial institutions go to borrow money at the discount rate
　　discrepancy 不符 a distinct difference between two things such as sets of figures that should match or correspond
　　discretionary account 全权委托账户 an account that allows a broker to buy and sell securities without the client's consent
　　discriminating 差别的 describes tariffs that are set at different rates for different importers
　　disequilibrium 失衡 "a loss or absence of equilibrium, especially in an economy"
　　dishonor 拒付 "failure or refusal by a bank or other financial institution to pay a check, bill of exchange, or other financial document (formal)"
　　dishonour 拒付 "failure or refusal by a bank or other financial institution to pay a check, bill of exchange, or other financial document (formal)"
　　disintermediation 非中介化 elimination of financial intermediaries in transactions between principals as a result of deregulation and the use of computers
　　disinvestment 减少投资 a reduction in capital expenditure
　　disposable 可支配的 (of money etc) available for use if needed
　　disposable income 可支配收入 the income that remains available for spending after deducting taxes and other obligations
　　distributed 分散的 (of investments) divided and spread among a variety of securities
　　distribution 派发 process of dividing up and giving out something shared by a number of people
　　distribution in kind 实物分配 a distribution made in the form of stock rather than cash
　　division of labor 劳动分工 "the specialization of cooperative labour in specific, circumscribed tasks and roles, intended to increase the productivity"
　　DJIA 道琼斯工业平均指数 Dow Jones Industries Average Index
　　documentary collection 跟单托收 a service provided by banks to sellers in obtaining payments
　　domestic demand 内需 “国内需求”的简称

回复: 分享有英文定义的精准法律词汇（a-b）

domicile 付款地 place where a bill of exchange is to be paid
　　donor 捐赠人 "somebody who gives something, esp money"
　　dormant account 休眠账户 a bank account that is not being actively used
　　double-digit 两位数的 being between 10 and 99
　　doubling 翻一番 increase by a factor of two
　　down payment 首付 "the purchase of expensive items such as a car and a house, whereby the payment is the initial portion of the total amount due"
　　down-and-in option 价格下跌生效的期权 a barrier option (or knock-in option) that causes a plain-vanilla call or put option to come into existence if the underlying asset price falls to a predetermined price level
　　down-and-out option 价格下跌失效的期权 a type of knock-out barrier option that ceases to exist when the price of the underlying security hits a specific barrier price level
　　downtick 低价交易 在证券交易所进行，价格低于之前交易的交易
　　draft 汇票 "a signed, written order by which the first party (drawer) instructs a second party (drawee) to pay a specified amount of money to a third party (payee)"
　　drag-along right 带领权 a right that enables a majority shareholder to force a minority shareholder to join in the sale of a company
　　drawee 票据付款人 the person or organization from whose account money is taken when a check or other order for payment is drawn
　　drawer 票据出票人 somebody who draws a check or money order
　　Dresdner 德累斯顿 a German bank whose main activities are commercial and corporate banking and other financial services
　　DTC 存款转帐支票 depository transfer check
　　due 到期的 payable at once
　　due diligence 尽职调查 "the degree of care that a prudent person would exercise, which is a legally relevant standard for establishing liability"
　　dump 倾销 to offer large quantities of cheaply priced merchandise for sale in a market often to maintain higher price for the goods elsewhere
　　dump 抛售 "to sell off large quantities of stock all at once, thereby driving the price down"
　　dumping 倾销 "flooding of a market, esp one in a foreign country, with cheaply priced merchandise"
　　duopoly 双头垄断 a situation in which control of a commodity or service in a particular market is vested in just two producers or suppliers
　　duration 久期 "the change in the value, stated in years, of a fixed income security that will result from a 1% change in interest rates"
　　Durex 杜蕾丝 生产避孕套的公司
　　duty 税 "a tax on goods, esp imports and exports"
　　EADB 东非开发银行 East African Development Bank
　　earn foreign exchange through export 出口创汇 Pakistan has a huge potential to earn foreign exchange through export of flowers
　　earnings 收入 "money earned through paid employment, as profit, or from investments"
　　earnings surprise 盈利预测不符 "an earnings that differs from the consensus forecast, i.e. what analysts were expecting"
　　econometrics 计量经济学 application of mathematical and statistical techniques to economic problems and theories
　　economic 经济的 of or relating to economy
　　economic aggregate 经济总量 a key factor to decide whether the economy of a city or even a country is developed enough
　　economic recovery 经济复苏 the process of turning for the better of the economic situation
　　economically 经济上 from the perspective of economy
　　economics 经济学 "the study of the production, distribution, and consumption of goods and services"
　　economy 经济 the production and consumption of goods and services of a community regarded as a whole
　　ECU 欧洲货币单位 Europe currency unit
　　edge corporation 埃奇公司 "a U.S. corporation formed to take part in international banking, trading, and foreign investment"

回复: 分享有英文定义的精准法律词汇（a-b）

EEZ 专属经济区 exclusive economic zone
　　EFP 期转现 exchange of futures for physical，将期货头寸转成现货，是指买卖双方达成一致，同时将双方各自在期货和现货市场上的头寸进行对冲。
　　EFT 电子资金转账 electronic fund transfer
　　EFTA 欧洲自由贸易联盟 European Free Trade Association
　　EFTS 电子资金转账系统 electronic funds transfer system
　　ELI 息股证 equity linked instrument
　　embedded option 隐含期权 an option that is an inseparable part of another instrument
　　emerging market 新兴市场 "a financial market of a developing country, usually a small market with a short history"
　　emit 投放 to put currency into circulation
　　employer's liability insurance 雇主责任险 "insurance policy that protects employers from liabilities arising from disease, fatality, or injury to employees resulting from workplace conditions or practices"
　　endogenous 内生的 produced or generated from within
　　endorse 背书 "to sign the back of a check, money order, or negotiable document in order to cash it or to make it payable to a specific payee"
　　endorsee 被背书人 the person in whose favour a negotiable instrument is endorsed
　　endorsement 背书 an act or instance of endorsing a check or other financial document
　　endorsement 批单 变更保险合同的一种书面证明
　　endorsement in blank 空白背书 不如“blank endorsement”常用
　　endorsement in full 记名背书 不如“full endorsement”常用
　　endorser 背书人 a person who transfers his ownership interest in something by signing a check or negotiable
　　endowment insurance 养老保险 a type of life insurance that is payable to the insured if he/she is still living on the policy's maturity date
　　endowment policy 人寿保单 a life insurance contract to pay a lump sum after a specified term or on earlier death
　　enterprise 企业 an organization created for business ventures
　　EPS 每股收益 earnings per share
　　EPZ 出口加工区 export processing zone
　　equilibrium 均衡 a state or situation in which opposing forces or factors balance each other out and stability is attained
　　equity 股权 the interest of ordinary shareholders
　　equity funds 股权基金 a type of mutual fund that puts money into different kinds of stocks
　　equity investment 股权投资 the acquisition of equity participation in a private (unlisted) company or a startup (a company being created or newly created)
　　escrow account 托管账户 a trust account held in the borrower's name to pay obligations such as property taxes and insurance premiums
　　escrow agent 托管代理人 a third party who agrees to hold funds or assets in escrow
　　escrow fee 托管费 the fees you pay related to coordinating escrow accounts and the transfer of money
　　EUR 欧元 short for Euro
　　Euro 欧元 "the main currency unit of the European Union, used since 2002 as local currency in most member states"
　　Eurobond 欧洲债券 a bond issued in a eurocurrency
　　Eurocurrency 欧洲货币 money deposited by companies and governments in banks outside the country in whose currency its value is stated
　　Eurodollar 欧洲美元 a United States dollar deposited in a European bank and used as an international currency to finance trade

回复: 分享有英文定义的精准法律词汇（a-b）

European option 欧式期权 an option that can be exercised only on the final exercise date
　　even lot 整批 期货交易所设定的商品报价基准数量
　　evolution 演进 "Information Structure, Institutional Changes and Financial Risk Evolution"
　　ex ante 预先的 "beforehand, Latin"
　　examined 验讫 having been checked
　　examiner 稽核员 an employee examines operations
　　ex-ante 事前的 before the event
　　ex-bonus 已分红的 not entitled for the bonus
　　excess 超额的 "more than is usual, required, or allowed"
　　excess insurance 超额保险 insurance which applies to that portion of a loss or damage which exceeds specified amount
　　excess reserve 备付金 amount of reserves held by a financial institution in excess of its reserve requirement and required clearing balance
　　excess reserve 超额准备金 不如“备付金”常用
　　exchange 兑换 the transferring or a transfer of equal amounts of money between two currencies
　　exchange 交易所 "a building used as a center for the trading of commodities, securities, or other assets, or the market operating there"
　　exchange privilege 转换特权 an investor is able to switch from one mutual fund to another within the fund family without having to pay a sales charge
　　exchange rate 汇率 the rate at which a unit of the currency of one country can be exchanged for a unit of the currency of another country
　　exchangeable 可兑换的 capable of being exchanged
　　ex-coupon 不附息票的 not attached with a coupon
　　ex-dividend 除息 a procedure after which the declared dividend belongs to the seller rather than the buyer
　　exit strategy 退出策略 the method by which a venture capitalist or business owner intends to get out of an investment that he or she has made in the past
　　expectation 预期 a confident belief or strong hope that a particular event will happen
　　expiration 到期 the expiry of a time limit
　　expiry 到期 "a coming to an end, esp of a contract period"
　　export processing zone 出口加工区 an area where some normal trade barriers such as tariffs and quotas are eliminated and bureaucratic requirements are lowered in hope of attracting foreign investments
　　export rebate rate 出口退税率 China has adjusted export rebate rate for 4 times in 2009 due to global financial crisis
　　export-oriented 外向型 "produced or provided mainly for exports, rather than for the domestic market"
　　export-oriented 出口导向型 不如“外向型”常用
　　exposure 敞口 the amount of possible financial loss involved
　　ex-rights 除权 "a procedure after which the related stocks no longer have rights attached because they have either expired, been transferred to another investor or been exercised"
　　extend 发放 to offer or provide something to somebody
　　extensive 粗放型 e.g. extensive economy
　　externality 外部性 economic effect that results from an economic choice but is not reflected in market prices
　　extrinsic value 外在价值 the difference between an option's price and the intrinsic value
　　eyrir 奥拉 不如“aurar”常用
　　f.i.t. 免所得税 free of income tax，外贸
　　face value 面值 "the value that is shown on something, especially a bill, coin, or stamp"
　　facility 贷款 another name for loans often said by the clients of banks
　　factor 保理商 a business that makes loans to other businesses on the security of their accounts receivable or that buys their accounts receivable at a discounted price
　　factorage 代理业 the business of working as a factor
　　factoring 保理 the business of buying debts at a discount so as to make a profit from collecting them
　　facultative 任意的 "optional, not obligatory"
　　fairness opinion 公平意见书 "a professional evaluation by an investment bank or other third party as to whether the terms of a merger, acquisition, buyback, spin-off, or going private are fair"
　　fancy stock 热门股票 a stock high in price and subject to extensive manipulation with wide changes in price
　　favorable balance of trade 贸易顺差 the value of a nation's exports in excess of the value of its imports
　　FCL 整箱货 full container load，外贸
　　FDI 外国直接投资 Foreign Direct Investment
　　FEC 外汇券 foreign exchange certificate

回复: 分享有英文定义的精准法律词汇（a-b）

Federal Funds 联邦基金 the funds deposited by commercial banks at Federal Reserve Banks
　　fiat money 法定货币 "Money which has no intrinsic value, but is made legal tender by government decree"
　　fiduciary 信托的 relating to the relationship between a trustee and the body for whom the trustee acts
　　fiduciary 受托人 a manager entrusted to control property or to act on behalf of and for benefits of another
　　field audit 现场审计 a review of a new client's business records conducted at the client's business location
　　field warehouse receipt 存货抵押收据 a receipt for goods segregated and stored on the borrower's premises (but under the control of an independent warehousing company) that a lender holds as collateral for a loan
　　finance 金融 the business or art of managing the monetary resources of a bank etc
　　finance and insurance industry 金融保险业 a sector comprises establishments primarily engaged in financial transactions and/or in facilitating financial transactions
　　financial 金融的 of or relating to the finance
　　financial crisis 金融危机 "a situation in which liquidity is quickly evaporated because huge money is withdrawn from banks, forcing banks either to sell other investments to make up for the shortfall"
　　financial institution 金融机构 an institution that provides financial services for its clients or members
　　financial intermediary 金融中介 a financial institution that accept money from savers and use those funds to make loans and other financial investments in their own name
　　financial leasing 融资租赁 a method of financing in which the ownership of a property remains in the financial leasing company and the right of use is given to the lessee in return for determined installments
　　financier 金融家 a person who is engaged or skilled in large-scale financial operations
　　financing 融资 "the act of providing funds for business activities, making purchases or investing"
　　financing channel 融资渠道 the source of financing
　　financing gap 资金缺口 a difference between a country's requirements for foreign exchange to finance its debts and imports and its income from overseas
　　fiscal policy 财政政策 "the method a government attempts to manage the economy thru taxation, spending, and borrowing"
　　Fisher 费雪 现代投资理论的开路先锋之一，成长股价值投资策略之父，在华尔街极受尊重和推崇的投资家
　　fixed deposit 定期存款 不如“time deposit”常用
　　flight to quality 安全投资转移 flow of funds from riskier to safer investment in times of marketplace uncertainty or fear
　　flipper 短线投资者 Pro flipper will instantly tell you if any deal is worth your time
　　floating 浮动的 free to fluctuate in exchange rate value in relation to other currencies
　　floating exchange rate 浮动汇率 a price for a currency determined by the foreign exchange markets rather than fixed between certain limits in a fixed rate system
　　floating policy 统保单 "an insurance policy that covers loss of or damage to goods being transported by sea, regardless of the ship carrying them"
　　floor 下限 "a lower limit, e.g. on an interest rate"
　　floor broker 场内经纪人 an exchange member who executes orders on the floor of an exchange on behalf of others who do not have access to the trading area
　　floor trader 场内交易商 a member of a stock or commodities exchange who trades on the floor of that exchange for his or her own account
　　flotation 证券出售 the financing of a company by selling stock in it or a new debt issue or the offering of stock and bonds for sale on the stock exchange
　　flourishing 繁荣的 very lively and profitable
　　follow-on offering 后续发行 an issuance of stock subsequent to a company's initial public offering
　　FOMC 联邦公开市场委员会 Federal Open Market Committee
　　foreign currency 外币 the currency of any foreign country which is authorized by that country as the medium of circulation
　　foreign enterprise 外国企业 an enterprise of another country

回复: 分享有英文定义的精准法律词汇（a-b）

foreign exchange 外汇 "the currencies of countries other than your own, or international currencies generally"
　　foreign exchange certificate 外汇券 "a certificate used by governments as a surrogate for a national currency, where the national currency is usually subject to exchange controls or is not convertible"
　　foreign exchange reserve 外汇储备 the foreign currency deposits and bonds held by central banks and monetary authorities
　　foreign exchange risk 汇率风险 the risk of an investment's value changing due to changes in currency exchange rates
　　forex 外汇 "a portmanteau of ""foreign exchange"""
　　forex option 外汇期权 an option of foreign exchange
　　Fortune Global Forum 全球财富论坛 an annual forum for world economic magnates to discuss issues that global businesses face
　　forward 远期的 relating to future
　　forward contract 远期合约 a privately negotiated contract for future delivery of a commodity
　　forward exchange 远期外汇 a foreign bill purchased at a stipulated price and payable at a future date
　　forward exchange rate 远期汇率 the rate today for excha nging one currency for another at a specific future date
　　FRA 远期利率协议 Forward Rate Agreement，一种远期合约，列明在未来特定生效日开始支付或收取的利率
　　fractional currency 辅币 coin or paper currency in a denomination less than a standard monetary unit
　　fractional share 零星股票 less than a single share of stock
　　fragility 脆弱性 Information Asymmetry and Financial Fragility
　　FRB 联邦储备委员会 Federal Reserve Board
　　free trade zone 自由贸易区 an area where some normal trade barriers such as tariffs and quotas are eliminated and bureaucratic requirements are lowered in hope of attracting foreign investments
　　Frenkel 弗伦克尔 an Israeli economist and businessman
　　FRN 浮息票据 floating rate note
　　frozen 冻结的 describes assets that cannot be sold or otherwise liquidated
　　FSLIC 联邦储贷保险公司 Federal Saving & Loan Insurance Corporation
　　FTC 联邦商业委员会 Federal Trade Commission
　　FTZ 自由贸易区 free trade zone
　　full endorsement 记名背书 an endorsement on a check or negotiable note that names the payee
　　fundamentals 基本面 "information such as revenue, earnings, assets, liabilities and growth"
　　funded debt 长期债务 "synonymous with ""long-term debt"""
　　fungibility 可互换性 上市期权、期货合约及其他金融工具根据相同条款互换的可行性
　　futures 期货 "goods or stocks sold for future delivery, or the contracts for them"
　　gage 抵押物 something that is given as security until a debt is paid or an obligation is fulfilled
　　gain 利得 an increase or profit of a particular amount
　　gap 缺口 "Energy Gap Forecast Based on GM(1,1) Model"
　　GBP 英镑 Great Britain Pound
　　GDP 国内生产总值 gross domestic product
　　GEM 创业板 Growth Enterprises Market
　　general average 共同海损 loss or damage to a ship or its cargo that is shared among shipowners and all cargo owners
　　gilt-edged bond 金边债券 high grade bond with little risk of interest payment interruption or default
　　Girard 吉拉德 a United States financier (born in France) who helped finance the War of 1812 (1750-1831)
　　Giro 汇划系统 "in Europe, a system that enables money to be transferred quickly and cheaply between accounts or between the financial institutions"
　　global 全球的 relating to or happening throughout the world
　　globalization 全球化 "the process enabling financial and investment markets to operate internationally, mainly due to deregulation and improved communications"
　　GNP 国民生产总值 gross national product
　　gold coin 金币 "a flat, disc-shaped piece of gold that has been minted and issued by a government or private organization"
　　gold point 黄金输送点 a exchange rate where actual gold delivery is favored by the dealers

回复: 分享有英文定义的精准法律词汇（a-b）

gold standard 金本位制 "a system of defining monetary units in terms of their value in gold, usually accompanied by the free circulation of gold and free exchange of currency into it"
　　golden life jacket 黄金救生衣 an exceptional compensation package offered by the acquiring company to the top executives of the company being bought
　　golden parachute 黄金降落伞 an employment agreement that guarantees a key executive of a company lucrative compensation in the event the firm is taken over
　　Goldman Sachs 高盛 "a bank holding company, that engages in investment banking, securities services, investment management and other financial services primarily with institutional clients"
　　good delivery 合格交割 a delivery meeting a set of requirementsand in proper form for transfer of title to buyer
　　grace period 宽限期 the extra time allowed before having to pay a debt or complete a transaction
　　grand 一千美元 one thousand dolloar
　　gray knight 灰武士 a potential acquirer which outbids a white knight in pursuit of its own best interests
　　Greenshoe option 超额配售选择权 an option belonging to an underwriter to buy and sell additional shares in a new issue
　　gross output 总产出 the value of net output or GDP plus intermediate consumption
　　grow 增长 "to develop, expand, and stimulate something, especially a business, a line of business, or an economic market"
　　growth 增长 "an increase in numbers, size, or intensity"
　　growth company 成长性公司 a company that is expanding more rapidly than most other companies or the economy as a whole
　　growth point 增长点 a sector with rapid growth
　　growth rate 增长率 the proportional increase in a financial measure in relation to its value in the previous period
　　growth stock 成长性股票 a stock in a company that is growing fast and reinvesting its profits rather than paying high dividends
　　haircut 估值折扣 为计算资本毛利及抵押品而减少资产市值的百分比
　　hangout loan 超过期限的贷款 the balance that remains on a loan at the completion of its amortization schedule
　　hard currency 硬通货 a currency that is not likely to depreciate suddenly in value
　　hard landing 硬着陆 an economy going into recession as the government attempts to slow down inflation
　　heavy industry 重工业 an industry that requires considerable space and heavy equipment to produce its products
　　heavy-duty 关税重的 subject to high import or export taxes
　　hedge fund 对冲基金 a largely unregulated speculative fund which offers substantial returns for high-risk investments
　　hedger 套期保值者 someone who counterbalances one transaction against another to protect against loss
　　hedging 套期保值 "any technique designed to reduce or eliminate financial risk; e.g., taking two positions that will offset each other if prices change"
　　hedging 对冲 “套期保值”的俗称
　　HEL 房屋净值贷款 home equity loan
　　HELOC 房屋净值贷款额度 home equity line of credit
　　herd instinct 羊群心理 缺乏个性，想法及行为跟随大众
　　HIBOR 香港银行同业拆借利率 Hongkong Interbank Offer Rate
　　hinterland 腹地 "an area located near and dependent on a large city, especially a port"
　　HKMA 香港金融管理局 Hong Kong Monetary Authority
　　HMF 港口维护费 harbor maintenance fee
　　holder 持有人 "somebody in possession of and legally entitled to receive payment on or to negotiate a note, bill, or check"
　　holding period 持有期 the length of time an asset was held
　　home equity loan 房屋净值贷款 a loan secured by a home to the extent of the excess of fair market value of the home over the debt incurred in the purchase of the home
　　home loan 住宅贷款 "In tandem with rising property prices, new home loan applications surged"
　　horizontal spread 水平价差 the simultaneous buying of one option and sale of another that differs only in exercise dates
　　hostile takeover 恶意收购 a takeover which goes against the wishes of the target company's management and board of directors
　　hot money 游资 the funds transferred from one form of currency to another in order to take advantage of better exchange rates
　　house call 经纪行催缴通知 a brokerage house notification that the customer's equity in a margin account has fallen below the maintenance requirement level
　　household responsibility system 家庭承包责任制 "a practice in the People's Republic of China, first adopted in agriculture in 1981 and later extended to other sectors of the economy"
　　HSBC 汇丰银行 Hongkong and Shanghai Banking Corporation
　　HSI 恒生指数 Hang Seng Index
　　HSIF 恒指期货 Hang Seng Index Future
　　HSIO 恒指期权 Hang Seng Index Option
　　hyperinflation 恶性