adjustment bond 调整债券 通常指与公司重组有关而发行的债券，有时也指为把一些已有债券调整为有统一利率的同一类债券而发行的新债券，因此发行这种债券是为了替换未偿付的债券。调整债券只有在公司盈利时才支付利息，这一点与收入债券〔income bond〕相同。如果公司因没有达到债券契约中规定的利润而不能支付利息时，不能视这种行为为未履行债务。调整债券的利息支付在所有优先的、具有固定利息的债务支付之后，即其对收入的要求权仅先于股票。调整债券是一个比较灵活的工具，当企业的资本结构相对其预计收益过大时，重组公司可运用调整债券来帮助其调整资本结构。为使公司资本化更灵活并减少固定费用开支，可要求拥有重组公司次级固定利息债券的持有人，部分或全部接受其利息支付依收益状况而定的调整债券或收入债券。因此，这两种债券的作用就是以不确定的支出代替固定的支出。
adjustment of loss 海损理算 指根据海上保险单的规定，在作出必要的减免和扣除后，对被保险人应得的保险赔款加以确定，并确定每个承保人负责偿付的比例。
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technical adjustment. A brief change in the general upward or downward trend of stock-market prices, such as a short rally during a bear market.
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Tax. An item on the books of an S corporation (usu. an equity item on the corporation’s balance sheet) to account for taxable-income items passed through to shareholders, such as accumulated earnings — earned before the corporation converted from a C corporation to an S corporation — that would have been distributed as a dividend
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adjusting entry. An accounting entry made at the end of an accounting period to record previously unrecognized revenue and expenses, as well as changes in assets and liabilities.
general average adjustment 共同海损理算 在船方宣布发生共同海损后，对共同海损是否实际发生和成立，以及如果共同海损成立，如何确定共同海损的损失金额、分摊价值、分摊比例及各受益方的分摊金额等事项进行的调查和核算。
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A mortgage combining features of the graduated-payment mortgage and the adjustable-rate mortgage. — Abbr. GPARM.
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An adjuster who solicits business from more than one insurance company; one who is not employed by, and does not work exclusively for, one insurance company.
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An asset’s value determined by adding together its present value and the value added by capital-structure effects. — Abbr. APV.
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