annualizing
以年计算Making calculations for a period of less than a year as if the period were a whole year.annuitant 收取年金者1.指按期收取年金的受益人。2.A person who is entitled to receive benefits from an annuity1.Annuity年金1.连续多期按期定额收付的款项。比如每年按期定额的股利、每半年或一年的债券利息、每月按期定额的退休金、每期固定的保险金、每月固定偿还的住宅贷款金额等。
2.A contract sold by an insurance company designed to provide payments to the holder2 at specified3 intervals4, usually after retirement5. The holder is taxed only when they start taking distributions or if they withdraw funds from the account. All annuities6 are tax-deferred, meaning that the earnings7 from investments in these accounts grow tax-deferred until withdrawal8. Annuity earnings are also tax-deferred so they cannot be withdrawn9 without penalty until a certain specified age. Fixed10 annuities guarantee a certain payment amount, while variable annuities do not, but do have the potential for greater returns. Both are relatively11 safe, low-yielding investments. An annuity has a death benefit equivalent to the higher of the current value of the annuity or the amount the buyer has paid into it. If the owner dies during the accumulation phase, his or her heirs will receive the accumulated amount in the annuity. This money is subject to ordinary income taxes in addition to estate taxes.
3.More generally, a series of payments of set size and frequency, often to a retired12 person.Annuity bond年金债券指没到期日，投资人每期固定领取固定利息收益的债券。亦即永续债券（consol）。Annuity certain确定年金指在事先预定的期间按期支付的年金。Annuity due期初年金现金流量发生在各期期初的年金。annuity factor method年金系数法Adistribution calculation method for making penalty-free early withdrawals13 from retirement accounts. The calculation is similar to, but relies upon different life expectancy14 data than, the amortization15 method.Annuity starting date年金起算日年金受益人开始领取年金的日期。annuity unit年金单位An accounting16 measure upon which the size of periodic annuity payouts is based.antecedents前手指一个公司是长期归同一个所有者所有还是不断变更所有者的断定。antedate17比正确日期早的日期To place a prior date on a legal document, statement or check. also called backdate.Anticipated holding period预期持有期间1.合伙一同持有某项资产的预定持有期限。
2.The length of time a limited partnership18 expects to hold a given asset.Anticipation19预支1.指提前偿还未到期的债务。
2.The paying of a bill or debt obligation before it is due.anticipation note预支债券Short term bond which will be paid off with the proceeds from a subsequent, larger bond issue. also called bond anticipation note.anticipatory20 credit预支信用证允许出口商在装货交单之前可以支取全部或部分货款的信用证。预支信用证是由申请开证的进口商需要开证行在信用证上加列条约，授权出口地的公告行或保兑行在交单以前向出口商预先垫付全部或部分金额的款项，等到出口商交单议付时，出口商银行再从议付金额中扣还预先垫款的本息，再将余额付给出口商。Anticipatory hedge预防性避险1 投资人为免于现货价格在将来发生不利的变动，而用期货或其他买卖避免将来现货价格的波动。
2投资人在获得现货部位之前，先以期货、选择权或其他金融买卖进行避险。Antidilution clause反稀释条约1.为防止发行机构的特定决策导致可转换证券持有人对发行机构所有权或其他权利流失，而设定的保护条约。如发行机构进行股票分割、发放股票股利、发行新股等事情，会导致证券持有人转换后的实质股权比率降低，而需要按特定比率重新设定可转换证券之转换条件，以保持证券持有人对发行公司所有权比率不变。
2.The right of current shareholders21 to maintain their fractional ownership of a company by buying a proportional number of shares of any future issue of common stock. Most states consider antidilution provisions valid22 only if made explicit23 in a corporations charter. also called subscription24 privilege or subscription right or preemptive right.antidilutive 反稀释Term used to describe a convertible26 security which could increase a corporations earnings per share if exercised or converted into common stock. Such conversions27 are not considered when calculating earnings per share. opposite of dilutive25.antitrust laws反垄断法The Federal laws forbidding businesses from monopolizing28 a market or restraining free trade.
