abandonment 放弃
指储蓄账户中余额，因长期不动，由金融机构依法上缴政府部门的现金资产。
【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.
自动转存的定期存款，从首次转存开始，10年内无人认领，则被视为遗弃资产。
ABA transit number 美国银行家协会传送号码
美国境内参与支票清算的金融机构代码，美联储凭此号码进行支票清算。该号码通常显示在支票下方，此号码是
唯一的，例如，花旗银行的号码为021 000 089。美国的自动清算系统（ACH）也使用此号码用于清算，大多数银行的
支票清算和ACH清算使用同一号码，但个别银行使用两个不同号码。
【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 挪用银行资金
银行柜员讲尾箱中现金用于个人用途等行为，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.
保诚债券是将涉及欺诈风险的保险单证券化的产品，持有该债券者享有遭受欺诈或内盗等损失时向保险公司索赔的
权利。
acceleration clause 加速条款
在银行贷款管理过程中，银行可凭借贷款合同中此条款，在某些特定情况发生时，提前收回贷款本息。
【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.
加速还款的生效条件通常是客户违约。
acceptance 承兑
（1）对远期汇票的承兑：汇票的付款人在收到远期汇票后，在汇款票上签署“承兑”，签名，并注明付款日的行为。汇款已经承兑便具有了本票的性质，并
可在到期前转让流通。
（2）在国际结算中，开证行对远期信用证项下汇票的承兑：开证行在收到单证相符的单据后，对汇票所做出的付款承诺。通常这种承诺会通过SWIFT的
MT754或MT799格式发出，告知议付行到期日，议付行可根据开证行的承兑电报向出口商贴现。
【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.