偿债债券

amortization fund

偿债基金

Amortization摊销,摊还 | amortization fund偿债基金 | amortization of bond issued expense债券发行费摊销

Reserve for bond redemption

偿债准备

Reserve for bonded debts 债券债务准备 | Reserve for bond redemption 偿债准备 | Reserve for contingencies 意外事项准备金

gains from redemption of bond

偿还债券利益;偿还公债利益

funding mortgage bond 偿债抵押债券 | gains from redemption of bond 偿还债券利益;偿还公债利益 | general average bond 共同海损保证书

listed

上市的,登录的

liquidity ratio 流动比率,偿债能力比 | Listed 上市的,登录的 | listed bond 上市债券

refund

归还

赎回(redeem)与归还(refund)的区别. 归还主要是指发行新的低息债券以此资金召回,而赎回则指一般召回或者利用下文将要提到的偿债基金规定(sinking fund provisions). 偿债基金规定(sinking fund provisions)让债务人能够提前归还本金.

reserve for revenue bond contingency

所入债券意外准备

偿债基金债券偿还准备 reserve for retirement of sinking fund bonds | 所入债券意外准备 reserve for revenue bond contingency | 所入债券债务准备 reserve for revenue bond debt service

simple interest

单利:在任何时期,利率乘以不变的本金

Simple entry简单分录:只影响两个帐户的交易的分录. | Simple interest单利:在任何时期,利率乘以不变的本金. | Sinking fund偿债基金:公司积累起来的指定作为兑换到期债券的资金.

trustee

托管人

公司指定一个托管人(trustee)来代表所有的债券持有人. 受托的信托公司(trust company)必须:(1)确保债券合约被遵守;(2)管理偿债基金;(3)在违约时(公司违背对债权持有人的支付约定时),代表债券持有人. 债券合约包括下面条款:(1)债券的基本术语;

single bond

债券

shotgun bond 将军债券 | single bond 债券 | sinking fund bond 偿债基金债券

I couldn't be more tragic：我就披下喜剧的华服

And if I were the King of Rome 若我非罗马王 | I couldn't be more tragic 我就披下喜剧的华服 | My fate to roam 命运支使

speak in public：在公共场合说话

58.do a personality survey 做一个性格调查 | 59.speak in public 在公共场合说话 | 60.hardly ever 几乎不