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金融英语词汇每日一新(十二)

分类: FECT金融英语 
attractive nuisance [房] 诱人陷井来源:考试大 
Attractive refers to the response of children to a feature of land (whether natural or man-made) which has the potential to be harmful (an uncovered well, a swimming pool, a swift moving stream). 
吸引孩子的、但是可能有潜在伤害的(如没有盖子的井,游泳池,水流很急的小溪)土地特征,无论是天然的还是人造的。

auction n. [房] 拍卖来源:考试大 
The process of selling property to the highest bidder. 
将物业卖给出价最高者的过程。

auction market [特] 竞价市场 
A system in which buyers enter competitive bids and sellers enter competitive offers simultaneously, as opposed to the over-the-counter market, where trades are negotiated. 
买方与卖方同时进行竞争性叫价及出价的市场,是指所有的交易者通过经纪人在价格竞争中以最优的价格完成买卖一种资产的交易市场。

auctioneer n. [房] 拍卖师 来源:考试大 
A professional (real estate broker or auctioneer, depending on local laws) who sells property at public auctions. Usually paid a percentage of the sale price. 
在公共拍卖中出售物业的专业人员,通常收取卖出价一定百分比作为费用。

audit  [会] 审计来源:考试大  
The process of checking every entry in a set of books to make sure they agree with the original paperwork (eg. checking a journal's entries against the original purchase and sales invoices).
对一家机构财务报表的公正验证及评价,可以是机构内部的程序(由机构员工进行)或外部程序(由外部机构进行),是指有资格的会计师对企业账簿和账户所作的系统性检查,以此来证明财务报表反映的资产负债情况是否属实。

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