Top of A （II）

access device 准入设施

磁卡、个人密码等可以用来进入金融机构交易系统的保安设施。

【例】A universal credit card system utilizes a portable card access device which stores information associated with multiple bank card account,electronically authenticates a user of the bank card accounts,allows the user to select a particular one of the bank card accounts for usage,and then magnetically encodes the selected bank card account information on separate card and releasing the card for use.

accommodation endorser 融资背书人

在融资借据上签名的第三方，该背书人对借款人的借款承担第二性付款责任，即，在借款人无力偿还时承担还款责任。相当于借款担保人。

【例】The note is secured by a mortgage on property of sufficient value, or is accompanied by acceptable collateral of sufficient value, or carries with it the secondary promise of repayment by an accommodation endorser financially capable of meeting the indebtedness(债务).

accord and satisfaction 全额支付（以解除责任）

法律术语

【例】The parties may agree - through rescission(恢复原状), novation(更新), or accord and statisfaction - not to perform as they contracated.

account(会计)帐，（银行/证券）账户

A.银行账户种类：

    支票账户（check account/demand deposit account(DDA)）：该账户中的存款没有利息，账户持有人可凭此账户开具支票；

    可转让支付指令账户（NOW account/negotiable order of withdrawal account）：有利息，并开具支票账户，但只有个人、非盈利

    组织和个人独资公司可以开立；

    定期存款账户（time deposit account）：利率和存期固定，储户提前支取会被收罚款。

B.证券账户/经纪人账户：用来买卖股票、基金、期货、期权的，开在经纪人公司的账户。

【例】Tom opend a Chase checking account yesterday.

account analysis 账户分析

银行对某一账户活动进行的分析，分析内容包括：账户平均余额。日均尚未回收的在途支票款、银行手续费，以及该账户对银行收益贡献情况。账户分析也会用来分析银行间代理行账户的使用收益情况

【例】Account analysis allows the earning value of the average collected balance in your DDA account(活期支票账户) to offset banking service charges Clients that conduct large numbers of transaction through single or multiple DDA accouts will find this service

highly beneficial. Statements for each account and a composite satement reflecting of them are provided on a monthly basis.

accountant's opinion 审计师意见

审计师在根据公认的会计原则对被审计单位财务报告进行审计后发表的结论性意见。审计师意见可以被分为有保留意见（qualified）结论和无保留意见（unqualified）结论。无保留意见结论，表示审计师认为被审单位财务报表的编制符合公认的会计原则，财务数据

和相关信息准确。

【例】A qualified accountant's opinon, although not neccessarily negative,indicates information that the accountant was not able to directly confirm, normally because of limitations in scope of the audit.

有保留的审计师意见不一定说明财务报告不真实，在审计师由于种种原因难以直接证实数据和信息准确性时，也会出具此类报告。

account history 账户历史信息

存款或信用卡账户的活动记录。

【例】Please use the links below to view your account history or select a payment option.

account hold 账户冻结

（1）支票在存入后尚未清算回来的资金。美国法律要求银行在客户存入支票一个工作日后准许客户支取100美元。对于存入的本地支票（在同一个联储银行进行清算的支票），存入后第二个工作日可以通过支票支取其余金额；对于外地支票，存入后第五个工作日可以支取其余金额。

（2）银行对作为保证金的存款采取的冻结措施。

【例】（1）A checking account hold serves to let the bank know for sure that a deposit is legitimate(合法的).

（2）Your account will be held as collateral for your mortgage loan.

account in trust 信托账户

由第三方管理的账户。例如，父母或监护人为未成年人开立账户，户名是未成年人的名字，但有父母或监护人管理。

【例】Accounts in trust can provide a tax efficient ofpportunity  to provied a saving plan for a child to help offset future education costs or a nest egg(储备金) for a beneficiary when he or she reaches the age of majority.

account receivable financing 应收账款融资

将应收款作为抵押的短期贷款。利率通常高于最优惠贷款利率。直接将应收账款无追索权地卖给银行，被称为保理（factoring）。

【例】Accounts receivable finance provides businesses with fast and simple access to working captial.

account uncollectiible 不良资产

已打消或即将打消的不良信贷资产。

【例】Lenders report the condition of account uncollectible in quarterly call reports to bank regulatory agencies.

accretion of discount 折扣增值

因调整折扣债券的购买价格而带来的每月增值。为了计税和记账的需要，对折扣债券的原始发行价格逐月进行调整，以使收购价格能在到期等于债券的票面价格。

【例】Accretion of discount is a non-cash payment of interest, reflecting interest earned while a bond is owned.

accrual basis 债权发生制会计基础

以当期发生的收入或支出作为记账基础的会计制度。

【例】Accrual accounting is the only basis of accounting approved under Generally Accepted Accounting Principles(通用会计准则),and is used by public compamies and most privately owned companies.

accrual bond 应计息债券

是以按揭资产为担保的长期债券，其应计利息累计到本金上，购买者在持有期间，前面几年完全没有利息收入现金流，等到其他类组的债券清偿后，才开始收到现金流。

【例】An accrual bond is similar to zero coupon bond, except that it has an explicit coupon rate and pays both principal and coupon interests.