1.Draft 汇票

At present, the non-cash payment tools in China are made up of bills (draft, promissory notes and checks), bank cards and network payments, but does it mean that every business should agree with every kind of legal payment? (www.ftchinese.com/story/001077011?full=y)

当下中国的非现金支付工具主要由票据（汇票、本票和支票）、银行卡、网络支付等构成，但这是否意味着每一个商家都应当同意（使用）每一种合法支付方式呢？

注：汇票draft、本票promissory notes与支票checks的区别：支票的出票人与付款人之间必须先有资金关系，才能签发支票；汇票的出票人与付款人之间不必先有资金关系；本票的出票人与付款人为同一个人，不存在所谓的资金关系。

2.Exposure 风险敞口

Stock market risk exposure is different from economic exposure, and there are great differences between different emerging markets.(www.ftchinese.com/story/001076859?archive)

股市风险敞口不同于经济风险敞口，且不同新兴市场间差异很大。

注：emerging market 新兴市场，是市场经济体制逐步完善、经济发展速度较高、市场发展潜力较大的市场。

3.Deposit account 存款账户

Social Finance Inc.said it will start offering deposit accounts and debit cards to some customers next month, the first major new product under Chief Executive Officer Anthony Noto.(www.finance.yahoo.com/news/sofi-plans-start-rolling-checking-222815799.html)

社会金融公司表示将于下个月开始向部分客户提供存款账户和借记卡，这是首席执行官安东尼·诺托旗下的首个重要新产品。

注：（1）debit card 借记卡，指发卡银行向持卡人签发的，没有信用额度，持卡人先存款、后使用的银行卡；（2）credit card 贷记卡、信用卡，是由商业银行或信用卡公司对信用合格的消费者发行的信用证明，持卡人可以在规定额度内透支。

4.Endorsement 背书

When a signature or endorsement is required to be on a document consisting of more than one page, and the credit or the document itself does not indicate where a signature or endorsement is to appear, the signature or endorsement may appear anywhere on that document.(ISBP745, Para A25)

当要求多页单据载有签字或背书，而信用证或单据自身未规定签字或背书位置时，签字或背书可以出现在任何位置。

注：brand endorsement 品牌背书，指某一品牌要素以某种方式出现在包装、标号或者产品外观上，但不直接作为品牌名称的一部分。通常，这一特殊的品牌要素是公司的品牌或标识。

5.D/P 付款交单

Our payment term usually is to accept document against payment in 60 days, which we hope can satisfy you.(www.dyebbs.cn)

我方支付条件通常是60天付款交单，希望这能令贵方满意。

注：payment term 付款条件也叫现金折扣，是指企业为了鼓励客户偿还贷款而允诺在一定期限内给予的规定的折扣优待。通常可表示为5/10，2/20，n/30；price term 价格条款，指国际贸易合同中表明价格条件的款项，是对外经济贸易合同中的重要条款之一。

6.D/A 承兑交单

The international factoring business has received increasing attention from various parties and has been widely used because it meets the needs of the development of trade methods such as credit sales and acceptance of acceptance.(Sina Finance/5 July, 2001/http://finance.sina.com.cn/d/79589.html)

国际保理业务由于迎合诸如赊销、承兑交单等贸易方式发展的需要，越来越受到各方重视并得到广泛运用。

注：international factoring 国际保理、承购应收账款，指在以商业信用出口货物时，出口商交货后把应收账款的发票和装运单据转让给保理商，即可取得应收取的大部分贷款，日后一旦发生进口商不付或逾期付款，则由保理商承担付款责任，在保理业务中，保理商承担第一付款责任。

7.D/D 即期汇票

Inward and outward remittances are usually carried out by a mail transfer, demand draft(DD), or telegraphic transfer(TT).(www.examw.com)

汇进和汇出通常是通过信汇、即期汇票（DD）或电汇（TT）来完成。

注：remittance 汇款，国际结算支付方式之一。付款方通过第三者（一般是银行）使用各种结算工具，主动将款项汇付给收款方的一种业务处理方式。

8.Dishonor 拒付

Since the nature of Teleingreso is a real-time transfer of online banking, it is generally operated only by the consumer.So once the payment is successful, there will not be dishonored.(www.ibtimes.com.cn/press-release/-4648.htm)

由于远程登录（Teleingreso）的本质是在线银行的实时转帐，它通常只由消费者操作。所以一旦付款操作成功，不会产生拒付。

注：transfer of account 转账，指不直接使用现金，而是通过银行将款项从付款账户划转到收款账户完成货币收付的一种银行货币结算方式。

Teleingreso：西班牙当地其中一种安全便捷的现金支付方式，消费者凭借网上生成的代金券可以通过分布在境内的数千个取款机、邮局、零售店等终端完成交易。

9.Discount 贴现

However, the actual situation is that before the repurchase expires, the bank notes were taken out by a bill institution from Chongqing in advance and the institution repurchased and discounted with another bank.The funds entered into the stock market illegally but not return to the accounts of the Beijing branch of Agricultural Bank of China.(International Business Times/8, April, 2016/http://www.ibtimes.com.cn/articles/48264/20160408/113209.htm)

但实际情况是，银行券在回购到期前就被一家重庆的票据机构提前取出，将它与另外一家银行进行回购贴现交易。这笔资金并未退回到中国农业银行北京分行账上，而是非法地进入股市。

注：bank notes 银行券，指由银行发行的、用以代替商业票据的，由银行票据表征的货币，主要包括银行本票、银行汇票、银行签发的支票等。

10.Debenture 公司债券

After the treasury bills were sold in November, the prices of debentures continued to decline.The difference between the yields of 5-year AAA corporate bonds and the equivalent treasury bonds had reached the highest point in three years.(www.ftchinese.com/story/001075504?archive)

自11月份国库券被抛售后，公司债券价格持续走低。五年期AAA公司债券和等值国债收益率之差已达到三年以来的最高点。

注：treasury bill/short-term government bond/treasury bond/treasury government bond/treasury bond/short term bill 短期国债，指一国政府为满足先支后收所产生的临时性资金需要而发行的短期债券；短期国债最早发行于英国，在英美被称为国库券。

11.Default 违约

The time between defaulting on storage payments and going to auction is usually a few months at best, depending on the place.(www.ibtimes.com/man-arrested-after-child-pornfound-storage-locker-sold-auction-2669785)

通常仓储支付违约和拍卖之间的时间间隔最多是几个月，具体取决于发生的地点。(www.daowen.com)

注：auction 拍卖，指专门从事拍卖业务的拍卖行接受货主的委托，在规定的时间与场所，按照一定的章程和规则，将要拍卖的货物向买主展示，公开叫价竞购，最后由拍卖人把货物卖给出价最高的买主的一种现货交易方式。

12.Disclosure披露

Sessions had said Andrew “made an unauthorized disclosure to the news media and lacked candor—including under oath—on multiple occasions.” (International Business Times/4,March, 2018/http://www.ibtimes.com/jill-mccabe-facts-ex-fbi-deputy-directors-wife-attacks-tr ump-fiery-op-ed-2668454)

塞申斯曾表示安德鲁“未经授权多次向新闻媒体披露信息，并且在包括宣誓在内的许多场合中缺乏坦率精神”。

13.Emergency fund 紧急备用金

Being prepared with an emergency fund gives you confidence that you can tackle any of life’s unexpected events without adding money worries to your list.(https://investor.vanguard.com/emergency-fund/)

准备好紧急备用金，将使你有信心解决生活中任何突发事件且不会增加金钱方面的担忧。

14.Electronic check 电子支票

This smart card application system can verify customers and has the function of electronic check.Combined with POS payment, it ensures many transactions.(dict.cnki.net)

这种智能卡应用系统可以鉴别用户，同时具有电子票据的功能，结合POS支付功能，该系统可以支持多类交易服务。

15.Digital currency 数字货币

Fortunately, one of the solutions being considered by central bank officials in the absence of cryptocurrency bubbles or fraud is to introduce a kind of digital currency.(Financial Times/20 March,2018/http://www.ftchinese.com/story/001076792)

幸运的是，在没有加密货币泡沫或欺诈时，央行官员们考虑的解决方案之一就是引入一种数字货币。

16.Electronic Funds Transfer （EFT） 电子资金转账

Petra: I don’t have any checks.In this day and age, I should be able to use one of the many electronic funds transfer options.(www.niuyingyu.cn)

佩特拉：我不使用支票，在这个时代，我可以选择使用哪种电子资金转账形式。

17.Fractional reserve banking 部分准备金银行制度

In the 1930s, scientists suggested repealing “fractional reserve banking”.The capital condition of the banking industry remains worrying.(Financial Times/28 September, 2017/http://www.ftchinese.com/story/001074498)

科学家们在20世纪30年代建议废除“部分准备金银行制度”。银行业资本金状况仍然令人忧虑。

18.Factoring 保理

The red wine dealer and debt factoring company plunged by 40％ yesterday and the market value evaporated 12 billion US dollars.10 billion dollars market value evaporation happened within two days.What should regulators do? (Financial Times/22 May,2015/http://www.ftchinese.com/story/001062160?archive)

这家红酒经销商和债务保理公司昨日股价暴跌40％，市值蒸发120亿美元。两天之内发生百亿美元市值蒸发事件。对此监管机构应该做些什么呢？

19.Ethical banking 道德银行

She says: “Ethical banking is complex, encompassing the decisions made by fund managers for institutions to the direct experience of customers with a retail bank.”(Independent/22Feburay, 2017/https://www.independent.co.uk/money/where-now-for-ethicalbanking-a7593421.html)

她说：“道德银行业务很复杂，包括基金经理为机构做出的决定，以及客户在零售银行的直接体验。”

20.Gearing ratio 资产负债率

One banker said the government had also raised numerous demands regarding the structure of debt for the buy-out and the company’s post-acquisition gearing ratio.

一位银行工作人员指出，政府还就此次收购债务的结构和公司收购后资产负债率提出大量要求。

21.Sale and leaseback 售后回租

In a sale and leaseback, the government would sell public buildings to an investor and enter into a long-term agreement to rent the space in the building.(www.dictall.com)

在售后回租交易中，政府可向投资者出售国有房产，再签订长期协议租回房产。

22.Structured deposit 结构性存款

In addition, there is a significant difference between investment in gold directly and investment in gold-linked structured deposit.(www.dictall.com)

此外，直接投资黄金和投资与黄金挂钩的结构性存款，两者存在显著差异。

23.SIBOR （Singapore interbank offered rate） 新加坡银行同业拆放利率

Most banks in Singapore offer SIBOR-based home loan packages.It is considered the most widely used reference rate for home loan packages in Singapore and the most popular amongst consumers.(www.fabiao.net)

在新加坡，大部分银行提供以SIBOR为基础的家庭贷款，它被认为是新加坡住房贷款中最广泛使用的参考利率，也是最受消费者欢迎的利率。

24.Signature loan 无担保贷款

The cash or scrip would be offered as part of a pro rata return of capital to shareholders.(www.ebigear.com)

现金或票据将作为按比例向股东返还资本的一种方式。

25.Senior loan 优先备款

“There has been a lot of technical demand for high-yielding loan assets this summer,”said Dan Norman, managing director of the ING Investment Management senior loan group in the US.(www.ftchinese.com)

荷兰国际集团投资管理公司（ING Investment Management）美国优先贷款部门董事总经理丹·诺曼表示：“今年夏天，市场对高收益贷款资产的技术需求很旺盛。”