daily balance. The final daily accounting for a day on which interest is to be accrued or paid. average daily balance. The average amount of money in an account (such as a bank account or credit-card account) during a given period. • This amount serves as the basis for computing interest or a finance charge […]
International Bank for Reconstruction and Development/IBRD 国际复兴开发银行 亦称「世界银行」〔World Bank〕。国际贷款组织，1944年在布雷顿森林〔Bretton Woods〕经济会议上最早创设，其目的是为了二战之后欧洲的重建(复兴)，现在该机构更多是为发展中国家提供私人融资市场上无法获得的长期低息贷款。国际复兴开发银行及其附属机构国际发展协会〔International Development Association〕、国际金融公司〔International Finance Corporation〕常称作「世界银行」。世界银行与国际货币基金组织〔International Monetary Fund〕密切合作，其成员国必须同时亦为国际货币基金组织成员。国际复兴开发银行总部在华盛顿，欧洲办事处设在巴黎，东京设有办事处。
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intendant (in-ten-d[schwa]nt). A director of a government agency, esp. (as used in 17thand 18th-century France) a royal official charged with the administration of justice or finance.
Tennessee Valley Authority. A government-owned corporation, created in 1933, that conducts a unified program of resource development to advance economic growth in the Tennessee Valley region. • The Authority’s activities include flood control, navigation development, electric-power production, fertilizer development, recreation improvement, and forestry-and-wildlife development. Though its power program is financially self-supporting, the Authority’s other programs
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local taxation licences 〈英〉地方征税许可证 指根据1888年《地方政府法》〔Local Government Act〕和1908年《财政法》〔Finance Act〕，由郡议会征收税款的许可证。
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parliament n. (1)议会；国会 (2)〔P-〕英国议会 大不列颠和北爱尔兰〔Great Britain and Northern Ireland〕的最高立法机关，由国王〔King or Queen〕、上议院〔House of Lords〕和下议院〔House of Commons〕组成。现今，英国议会的完整形态是经历盎格鲁-撒克逊时代的贤人会议，11世纪的御前会议，13世纪的国会以及14世纪的上议院和下议院之发展变化，才具备今日的规模。英国议会之完整组织，为世界各国议会的楷模。最初，英国要求所有的立法都必须经议会两院〔Houses of Parliament〕的同意。除财税法案〔money (or finance) Bill〕之外的法案可由其中一院提出，而财税法案则由下议院提出，上议院可否决但无权对它进行修改。不过，1911年《议会法》〔Parliament Act〕特别准许立法可单独经由国王和下议院〔Parliament〕而生效。因而，对于已由下议院通过，会期届满前经由议长〔Speaker〕批准作为财税法案移交的法案，如果上议院在一个月内不通过，则毋需上议院的同意而将其提交国王批准。对于非财税法案，该法规定了上议院搁置否决〔suspensory veto〕生效规则，1949年《议会法》对1911年《议会法》进行了修订，把「搁置期」〔suspensory period〕从连续三个会期减少到两个会期。1949年《议会法》自身就是依1911年《议会法》的规定没有经上议院同意而通过的。议会任期5年，但根据议会法它有权延长其任期。(→House of Lords; House of Commons)
treasurer. An organization’s chief financial officer. • The treasurer’s duties typically include prudently depositing (or, if authorized, investing) and safeguarding the organization’s funds and otherwise managing its finances; monitoring compliance with any applicable law relating to such finances and filing any required report; disbursing money as authorized; and reporting to the organization on the state
Federal Home Loan Bank Board/FHLBB 〈美〉联邦住宅贷款银行委员会 联邦政府的一个机构。负责管理联邦储蓄与贷款协会及联邦住宅贷款银行系统。1989年撤销，其职能现由储蓄监管办公室〔Office of Thrift Supervision〕和联邦住宅金融委员会〔Federal Housing Finance Board〕执行。
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tax-increment financing. A technique used by a municipality to finance commercial developments usu. involving issuing bonds to finance land acquisition and other up-front costs, and then using the additional property taxes generated from the new development to service the debt. — Abbr. TIF. [Cases: Municipal Corporations 953.]
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