英语词语中文解释详细注释after-tax contributions税后退休金Contributions to a retirement1 plan which are subject to federal income tax. also called voluntary contributions.Against the box锁定收益 供应股份投资者为了防止由所有权、信息披露带来的问题，或为了享受某些税收打折，将股份供应的行为。aged2 fail逾期未结指证券商之间超越结算日若干日（在美国为30天）以上，而仍未结算的合约。agency代理 代理关系1.指企业或个人委托代理机构经办业务。前者称为委托人（principal),后者称为代理人（agent)。股东与企业管理职员的关系亦为一种代理关系，企业管理职员代理股东行使企业营运管理的职权。
2.Name for the arrangement where an agent intermediates between buyers and sellers and charges a commission for his participation3. The agent buys and sells for the account of the client, but the client assumes all risk.
3.More generally, the relationship between a principal and an agent.agency bank代理银行 代开银行1.国际押汇买卖中，一家银行代表另一家银行（一般在国外）收取款项，则前者是后者的代理银行。
2.参与发行另一机构名下信用卡的计划，这家银行便是发行机构的代理银行。
3.信用证结算方法的当事人之一，是代理开证银行换开信用证的银行。开证银行有时需要另一家银行依据其本身所开的信用证重新换开信用证，以便提升所开信用证的资信。代开银行一般为出口方所在地银行。agency bond机构债券A bond, issued by a U.S. government-sponsored agency. The offerings of these agencies are backed by the U.S. government, but not guaranteed by the government since the agencies are private entities4. Such agencies have been set up in order to allow certain groups of people to access low cosplayt financing, especially students and first-time home buyers. Some prominent issuers of agency bonds are Student Loan Marketing5 Association , Federal National Mortgage Association and Federal Home Loan Mortgage Corporation . Agency bonds are usually exempt6 from state and local taxes, but not federal tax.agency business代理业务同意委托办理的业务。比如：代收票据托收款、解付汇款与其他国际结算业务等。agency commission代理手续费办理委托业务收取的佣金或手续费。agency debt机构债务在美国指除去财政部和联邦储备银行发行公债向公众举借的债务以外，经法律许可，由联邦政府的其他机构向公众举借的债务。agency problem代理问题股东、债券持有人和经理之间的利益冲突。