abandonment 放棄
指儲蓄賬戶中餘額，因長期不動，由金融機構依法上繳政府部門的現金資產。
【例】 Matured Certificates of Deposit (CDs) are presumed abandoned if there has been no activity for then years
from the date of initial maturity or the date of last interest indicated by the owner.Automatically renewing CDs begin
aging toward abandonment upon then years after expriration of the initial rollover perriod.
自動轉存的定期存款，從首次轉存開始，10年內無人認領，則被視爲遺棄資產。
ABA transit number 美國銀行家協會傳送號碼
美國境內參與支票清算的金融機構代碼，美聯儲憑此號碼進行支票清算。該號碼通常顯示在支票下方，此號碼是
唯一的，例如，花旗銀行的號碼爲021 000 089。美國的自動清算系統（ACH）也使用此號碼用於清算，大多數銀行的
支票清算和ACH清算使用同一號碼，但個別銀行使用兩個不同號碼。
【例】A routing transit number(RTN),or routing number,is a nine digit bank code, used in the United Sates,which
appears on the bottom of negotiable instruments such as checks that identifies which financial instiution it is draw
upon.This code is also used by the Automated Clearing House to process direct deposits and other automated
transfers.The routing number is derived from the bank's ABA transit number originated by the American Bankers
Association,which designed it in 1910.
abstraction of bank fund 挪用銀行資金
銀行櫃員講尾箱中現金用於個人用途等行爲，同embezzlement。
【例】Fidelity bond shall be sufficient in amount to protect the bank from loss by reason of acts of frand or dishonesty
including forgery,theft,embezzlement,and abstraction of bank fund.
保誠債券是將涉及欺詐風險的保險單證券化的產品，持有該債券者享有遭受欺詐或內盜等損失時向保險公司索賠的
權利。
acceleration clause 加速條款
在銀行貸款管理過程中，銀行可憑藉貸款合同中此條款，在某些特定情況發生時，提前收回貸款本息。
【例】A sample acceleration clause reads like that:In the event of any default in the payment of the said installments or
said interest where due as herein provided,time being of the essence here of,the holder of this note may,without notice
or demand,declare the entire principal sun then unpaid immediately due and payable.
加速還款的生效條件通常是客戶違約。
acceptance 承兌
（1）對遠期匯票的承兌：匯票的付款人在收到遠期匯票後，在匯款票上籤署“承兌”，簽名，並註明付款日的行爲。匯款已經承兌便具有了本票的性質，並
可在到期前轉讓流通。
（2）在國際結算中，開證行對遠期信用證項下匯票的承兌：開證行在收到單證相符的單據後，對匯票所做出的付款承諾。通常這種承諾會通過SWIFT的
MT754或MT799格式發出，告知議付行到期日，議付行可根據開證行的承兌電報向出口商貼現。
【例】(1)The bank stamps the draft with a special seal of acceptance,and the applicant pays a handing fee of 0.05% of the draft amount.
(2)We provide finance by discounting your bills drawn under letters of credit,if the documents are found to be strictly in terms with LC condition and
on receipt of acceptance from the LC issuing bank.