ALM words1

Question 1

interest-bearing liabilities

Answer 1

計息負債

Question 2

inherently

Answer 2

本質

Question 3

Intuitive

Answer 3

直觀

Question 4

comprehensive

Answer 4

全面

Question 5

committee

Answer 5

委員會

Question 6

adequate

Answer 6

充足

Question 7

Oriented

Answer 7

導向

Question 8

mechanism

Answer 8

機制

Question 9

incentive

Answer 9

激勵

Question 10

discipline

Answer 10

紀律

Question 11

instill

Answer 11

灌輸

Question 12

subsidy

Answer 12

補貼

Question 13

accounts receivable

Answer 13

應收帳款

Question 14

intangible assets

Answer 14

無形資產

Question 15

cash equivalents

Answer 15

約當現金是指短期且具高度流動性之短期投資，因其變現容易且交易成本低，因此可視為現金

Question 16

cash on hand

Answer 16

企業存放在保險箱中的現金

Question 17

negotiable certificate of deposite

Answer 17

可轉讓定存單

Question 18

transit

Answer 18

通過

Question 19

notes receivable

Answer 19

應收票據:企業持有的還沒有到期、尚未兌現的票據。應收票據是企業未來收取貨款的權利

Question 20

discounted notes receivable

Answer 20

應收票據貼現是指企業以未到期應收票據向銀行融通資金，銀行按票據的應收金額扣除一定期間的貼現利息後，將餘額付給企業的籌資行為

Question 21

allowance

Answer 21

撥備

Question 22

collectible

Answer 22

收回

Question 23

allowance for uncollectible accounts

Answer 23

備抵呆帳

Question 24

deduction

Answer 24

扣除

Question 25

installment

Answer 25

分期付款

Question 26

headings

Answer 26

標題

Question 27

inventories

Answer 27

存貨

Question 28

merchandise

Answer 28

商品= good = commodity

Question 29

current liabilities

Answer 29

流動負債(current表當前

Question 30

Bank overdraft

Answer 30

銀行透支: 銀行允許其存款戶在事先約定的限額內，超過存款餘額支用款項的一種放款形式

Question 31

Commercial Paper

Answer 31

商業本票

Question 32

bank acceptance

Answer 32

銀行承兌匯票: 承兌指的是匯票的付款人，在到期日前，在匯票上面簽名，表示他答應負擔票面金額的支付所為的一種附屬票據行為,而銀行承兌匯票則是由銀行支付的匯票

Question 33

additional paid-in capital

Answer 33

資本公積: paid-in 已繳