2009年9月16日星期三

尝试安装 Windows XP Service Pack

尝试安装 Windows XP Service Pack 时,收到错误消息“Access is denied”或“Service Pack installation did not complete”
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本页

* 症状
* 原因
* 解决方案
o 方法 1:重新启动计算机,然后尝试从 Microsoft 下载中心下载并安装 Windows XP SP3
o 方法 2:重新启动计算机,然后关闭或禁用可能在运行的所有防病毒程序或反间谍软件程序
* 高级故障排除
o 方法 1:重新设置注册表和文件权限
* 更多信息
o 如何确定注册表更新是否已失败
o 防病毒软件
* 后续步骤

展开全部 | 关闭全部
症状
安装 Windows XP Service Pack 2 (SP2) 或 Service Pack 3 (SP3) 时,可能会收到类似于以下内容之一的错误消息:...
安装 Windows XP Service Pack 2 (SP2) 或 Service Pack 3 (SP3) 时,可能会收到类似于以下内容之一的错误消息:
Service Pack 3 setup error.Access is denied.
Service Pack 3 setup error.Service Pack installation did not complete
或者,Svcpack.log 文件可能包含以下错误消息:
DoRegistryUpdates failed
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原因
如果对一个或多个注册表项的权限进行限制,阻止 Service Pack 更新这些注册表项,则会发生这些错误。某些程序会更改注册表中的系统访问控制列表 (SACL...
如果对一个或多个注册表项的权限进行限制,阻止 Service Pack 更新这些注册表项,则会发生这些错误。某些程序会更改注册表中的系统访问控制列表 (SACL) 以限制某些注册表项,从而使管理员帐户无法更改这些注册表项。该 Service Pack 安装程序在管理员(用户)帐户下运行,因此无法访问受限制的注册表项。如果 Windows XP Service Pack 由于注册表项受到另一个程序的限制而无法更新该注册表项,则该 Service Pack 安装会失败。

若要确定对注册表的更新是否失败,请转到“更多信息”部分。
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解决方案
按照以下故障排除方法的显示顺序使用它们来解决问题。这些方法适用于中级到高级用户。 注意:您必须使用计算机管理员用户帐户登录到 Windows 才能完成这些方法。...
按照以下故障排除方法的显示顺序使用它们来解决问题。这些方法适用于中级到高级用户。

注意:您必须使用计算机管理员用户帐户登录到 Windows 才能完成这些方法。如果这是您的个人计算机,您可能已经使用管理员帐户登录。如果这台计算机位于工作网络中,您可能必须请求系统管理员帮助。若要验证您是否已使用计算机管理员用户帐户登录到 Windows,请访问以下 Microsoft 网站:
http://support.microsoft.com/gp/admin (http://support.microsoft.com/gp/admin)
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方法 1:重新启动计算机,然后尝试从 Microsoft 下载中心下载并安装 Windows XP SP3
如果某个程序正在运行锁定的文件,则重新启动计算机可能会解锁该文件。若要尝试解锁该文件,请退出所有程序并重新启动计算机。然后再次尝试下载并安装该 Service Pack。

如果最初尝试通过 Windows Update 安装 Windows XP SP3 且未成功,请从 Microsoft 下载中心下载完整的 Windows XP SP3 下载程序包。下载该 Service Pack 之后,请尝试安装它。 有关如何下载 Windows XP Service Pack 3 的更多信息,请单击下面的文章编号,以查看 Microsoft 知识库中相应的文章:
322389 (http://support.microsoft.com/kb/322389/ ) 如何获取最新的 Windows XP Service Pack
如果此方法能够解决该错误消息问题,并且您成功安装了 Windows XP SP3,则您已完成所有操作。

有关还原 Windows XP 的默认安全设置的更多信息,请单击下面的文章编号,以查看 Microsoft 知识库中相应的文章:
313222 (http://support.microsoft.com/kb/313222/ ) 如何将安全设置还原为默认设置?


如果此方法未能解决问题,请转到方法 2。
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方法 2:重新启动计算机,然后关闭或禁用可能在运行的所有防病毒程序或反间谍软件程序
警告:此替代方法可能导致计算机或网络更易于受到恶意用户或恶意软件(如病毒)的攻击。我们不建议您采用这种替代方法,此信息仅供参考,您应自行决定是否实施此替代方法。使用此替代方法需要您自担风险。

通过不在防病毒程序和反间谍软件程序关闭或禁用时访问其他网站或下载文件,可以降低恶意用户或恶意软件攻击的风险。

导致安装失败最常见的一个原因是:当第三方程序(如防病毒程序)使某个文件保持打开状态或锁定某个文件时,Service Pack 安装程序需要使用此文件。若要防止出现此问题,请在安装 Windows XP SP3 之前按照下列步骤操作:

1. 退出所有程序,然后重新启动计算机。
2. 在重新启动计算机之后,关闭或禁用可能正在运行的任何防病毒程序或反间谍软件程序。

注意:可从通知区域禁用这些程序。为此,请右键单击第三方程序图标,然后单击某个选项以关闭或禁用该应用程序。如果没有该选项,请参阅程序文档或联系程序制造商获取帮助。
3. 在关闭防病毒程序或反间谍软件程序后,从方法 1 中下载的完整下载程序包安装 Windows XP SP3。
4. 在 Windows XP SP3 安装完成后,重新启动在步骤 2 中禁用的防病毒程序或反间谍软件程序。

如果此方法能够解决该错误消息问题,并且您成功安装了 Windows XP SP3,则您已完成所有操作。

如果此方法未能解决问题,并且您希望尝试高级故障排除步骤,请转到“高级故障排除”部分。如果不想尝试高级故障排除步骤,请转到“后续步骤”部分。
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高级故障排除
本部分包含在“解决方案”部分中的步骤未能解决问题的情况下可尝试的高级故障排除方法。此方法仅适用于高级用户。 方法 1:重新设置注册表和文件权限 重要说明:此部分...
本部分包含在“解决方案”部分中的步骤未能解决问题的情况下可尝试的高级故障排除方法。此方法仅适用于高级用户。
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方法 1:重新设置注册表和文件权限
重要说明:此部分、方法或任务包含有关如何修改注册表的步骤。但是,注册表修改不当可能会出现严重问题。因此,请一定严格按照下列步骤操作。为了获得进一步保护,请在修改注册表之前对其进行备份。这样就可以在出现问题时还原注册表。有关如何备份和还原注册表的更多信息,请单击下面的文章编号,以查看 Microsoft 知识库中相应的文章:
322756 (http://support.microsoft.com/kb/322756/ ) 如何在 Windows XP 和 Windows Server 2003 中备份、编辑和还原注册表
若要重新设置注册表和文件权限,请按照下列步骤操作:

1. 下载并安装 Subinacl.exe 文件。为此,请访问下面的 Microsoft 网站:
http://www.microsoft.com/downloads/details.aspx?FamilyID=e8ba3e56-d8fe-4a91-93cf-ed6985e3927b&displaylang=en (http://www.microsoft.com/downloads/details.aspx?FamilyID=e8ba3e56-d8fe-4a91-93cf-ed6985e3927b&displaylang=en)
(可能为英文网页)
2. 启动记事本。
3. 将以下文本复制并粘贴到记事本中。
cd /d "%ProgramFiles%\Windows Resource Kits\Tools"
subinacl /subkeyreg HKEY_LOCAL_MACHINE /grant=administrators=f /grant=system=f
subinacl /subkeyreg HKEY_CURRENT_USER /grant=administrators=f /grant=system=f
subinacl /subkeyreg HKEY_CLASSES_ROOT /grant=administrators=f /grant=system=f
subinacl /subdirectories %SystemDrive% /grant=administrators=f /grant=system=f
subinacl /subdirectories %windir%\*.* /grant=administrators=f /grant=system=f
secedit /configure /cfg %windir%\repair\secsetup.inf /db secsetup.sdb /verbose
Microsoft 提供的编程示例只用于演示目的,不带任何明示或暗示担保。这包括但不限于对适销性或特定用途适用性的暗示担保。本文假定您熟悉演示的编程语言以及用于创建和调试过程的工具。Microsoft 支持工程师可以帮助解释某个特定过程的功能。但是他们不会修改这些示例以提供额外的功能,也不会构建过程以满足您的特定要求。
4. 将该记事本文件另存为 Reset.cmd。
5. 双击 Reset.cmd 文件以运行脚本。

注意:该脚本文件的运行时间可能会很长。必须以管理员身份运行此脚本。
6. 安装 Windows XP SP3。

如果此方法能够解决该错误消息问题,并且您成功安装了 Windows XP SP3,则您已完成所有操作。

如果此方法未能解决该问题,请转到“后续步骤”部分。
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更多信息
如何确定注册表更新是否已失败 依次单击「开始」、“运行”,键入 %windir%\svcpack.log,然后单击“确定”。将打开 Svcpack.log 文件...
如何确定注册表更新是否已失败

1. 依次单击「开始」、“运行”,键入 %windir%\svcpack.log,然后单击“确定”。将打开 Svcpack.log 文件。
2. 在“编辑”菜单上,单击“查找”。
3. 在“查找内容”框中键入 DoRegistryUpdates failed,然后单击“查找下一个”。

如果注册表更新失败,则会在该文件中显示错误消息“DoRegistryUpdates failed”,这表示出现一个问题阻止了注册表更新。该错误消息类似于以下内容:
xxxx.xxx:DoInstallation:DoRegistryUpdates failed.
xxxx.xxx:Access is denied.
xxxx.xxx:Message displayed to the user:Access is denied.
注意:在此消息中,xxxx.xxx 表示每项的时间戳。

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防病毒软件
:设计用于帮助保护您的计算机不受病毒侵害的防病毒程序。一定不要从您不信任的来源下载或打开文件,也不要访问不信任的网站或在禁用防病毒程序时打开电子邮件附件。有关计算机病毒的更多信息,请单击下面的文章编号,以查看 Microsoft 知识库中相应的文章:
129972 (http://support.microsoft.com/kb/129972/ ) 计算机病毒:说明、预防和恢复
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后续步骤
如果这些方法都无效,则可以使用 Microsoft 客户支持服务网站查找针对您的问题的其他解决方案。Microsoft 客户支持服务网站提供以下服务:可搜索的知...
如果这些方法都无效,则可以使用 Microsoft 客户支持服务网站查找针对您的问题的其他解决方案。Microsoft 客户支持服务网站提供以下服务:

* 可搜索的知识库 (http://support.microsoft.com/search/?adv=1) :搜索 Microsoft 产品的技术支持信息和自助工具。
* 解决方案中心 (http://support.microsoft.com/select/?target=hub) :查看特定于产品的常见问题和主要支持信息。
* Microsoft 客户支持新闻组 (http://www.microsoft.com/communities/newsgroups/default.mspx) :向伙伴、同行和 Microsoft 最有价值的专家 (MVP) 咨询。
* 其他支持选项 (http://support.microsoft.com/default.aspx?pr=csshome) :使用 Web 提出问题、联系 Microsoft 客户支持服务部门或提供反馈意见。

如果仍然有问题,您可以与支持部门联系:
http://support.microsoft.com/contactus (http://support.microsoft.com/contactus)
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这篇文章中的信息适用于:

* Microsoft Windows XP Service Pack 3
* Microsoft Windows XP Service Pack 2

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关键字:
kbexpertisebeginner kbregistry kberrmsg kbtshoot kbprb KB949377
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Microsoft 和/或其各供应商对于为任何目的而在本服务器上发布的文件及有关图形所含信息的适用性,不作任何声明。所有该等文件及有关图形均"依样"提供,而不带任何性质的保证。Microsoft和/或其各供应商特此声明,对所有与该等信息有关的保证和条件不负任何责任,该等保证和条件包括关于适销性、符合特定用途、所有权和非侵权的所有默示保证和条件。在任何情况下,在由于使用或运行本服务器上的信息所引起的或与该等使用或运行有关的诉讼中,Microsoft和/或其各供应商就因丧失使用、数据或利润所导致的任何特别的、间接的、衍生性的损害或任何因使用而丧失所导致的之损害、数据或利润不负任何责任。

2009年7月29日星期三

Shadow directors under the Corporations Law

Contact: David Noakes of Allens Arthur Robinson

Natcomp Technology Australia Pty Ltd v Graiche involved the liquidation of Amtech Industries Pty Ltd (Amtech ). The appellant creditor brought proceedings to the NSW Court of Appeal against the respondent, arguing that his involvement in Amtech was so great that he was either a de facto or shadow director and accordingly liable under the insolvent trading provisions.

Under the Corporations Law , a 'director' includes a person:

* who is not validly appointed as a director if they act in the position of a director, or
* to whom the directors of the company are accustomed to acting in accordance with that person's instructions or wishes.

However, a 'director' does not include a person giving advice in the proper performance of functions attaching to their professional capacity or their business relationship with directors of the corporation.

The respondent had previously accompanied the appointed directors of Amtech and the managing director of the appellant to a trade fair in Taiwan, at which the respondent distributed a business card which carried the Amtech logo, the company's address, and described the respondent as 'CEO' of the company. The respondent also informed the managing director of the appellant that he was at the fair as a representative of Amtech and frequently used the term 'we at Amtech' when discussing the potential of Amtech to build a strong trading relationship with the appellant. On other occasions, the respondent had been introduced to various business contacts as the 'brains behind Amtech', the company's business adviser and as someone who had a financial interest in the company.

When determining the conduct and circumstances relevant to the question of whether the respondent was acting as either 'shadow' or 'de facto' director, the Court considered whether he:

* exercised actual (and statutorily extended) top-level management functions;
* acted with full discretion, in the case of a small company, 'as the company', in relation to matters of great importance to it (other than as an arms' length expert engaged for a limited purpose);
* performed the duties of a 'director' in the context of the operations, circumstances and size of the particular company concerned; and
* was reasonable perceived as a 'director' by outsiders who deal with the company (which may aid a conclusion that the supposed director held himself or herself out as such).

Neither the trial judge nor the Court of Appeal were convinced that the respondent was a 'shadow' or 'de facto' director. In particular, the Court of Appeal considered there was no evidence that the respondent was involved in any fashion in the principal aspect of the company's business, namely the sale of computer packages, nor was the respondent involved in the company's day-to-day operations. The Court found that the respondent's involvement with Amtech was "limited to an interest in the development and marketing of possible new products".

2009年7月8日星期三

多种合法退税方式介绍

最近国内的股票和房市可谓双丰收。一扫半年一年前的晦气。不但北京上海的房价节节高升,而且越来越多的目光放远于海外了。想多谈谈澳洲投资和国内的一些区别,先从税务方面下手,特别也让大家获得一些税务上的知识。在国内,一说避税,总会把它与逃税归为一类,好像是犯法的。其实在澳洲合理避税是让自己得到更公平的待遇,拿会缴的多余的税。许多的退税方式(前提是你需要掌握澳洲报税的基本知识)都是法律允许的。

  1、投资澳洲房产

  首当其冲是最好退税的方式。可以在银行的利息,土地税,水电费,维护,折旧等,几乎有关投资房屋的购买花费都是扣税的。如果你的花费大于你的收入(房租收入)退税更多。所以有些聪明人为了退税最大化,搁几年就调整贷款结构,让花费总是略大于收入,这样就可以尽可能退回多的税。

  2、股票的杠杆投资(Margin Lending)

  股票的Margin Lending是一种杠杆作用的放大投资,利用股票的Margin Lending你自己出60%,银行出40%。好处是Margin Lending的利息可退税。假设你股票的Margin Lending赚15%,如果Margin Lending的利息为9%,而你的收入是属于税率为45%的那一类,那么你实际上净赚15% - 9%x(1-0.45) = 10.05%。这便是借别人的钱赚钱,而且还可以退税。

  3、转移到养老金帐户

  如果突然在股票赚了一笔,一个应急的办法就是提高你工资转去养老金帐户部分的比例,简言之就是多放钱到养老金账户,因为这部分只交15%的税,按一般人薪水的情况,都是处于税率为30%到45%的那一类,于是可以退回15%到30%的税来。

  4、夫妻避税

  这是非常有趣的退税方式。如果夫妻收入一高一低或者是一有一无,则通过收入高方为低方买配偶退休金可获得最高$540的税务优惠、或者把本来双方平均共同拥有的房产改为高方占比例高些、或高方为低方付出家务工资(出示正规的书面凭证),达到降低高方税率而省下几百甚至几千块澳币。

  5,家庭基金

  成立一个家庭基金,特别是生意经营者。这样生意所带来的营利可分摊给每个家庭成员。

  6、打工者省税

  一般来说,完完全全的一般打工仔,是没有太多项目可以报税的,以下是工作相关可以退税的费用,工会会费、太阳眼镜、工作用鞋等。报读和打工有关的课程学费包括课本、参考资料、听讲座、交通费等。超时工作的餐费。打第二份工的交通费、误餐费等。临时工的电话费、手机费、订报费等。但是如果参与多种经营,就有丰富多彩的退税空间,例如打工之余炒股票,年交易次数40以上,投入资金数万。能赚钱最好,如果亏钱,可报损失,作为负数合并在你的年收入里而少缴税,等于让税务局帮你买了部分单。 注册一个公司名字来代替你个人名字来从事同样的工作。这些途径也可以帮到你退税。


http://blog.focus.cn/group/blogforum_detail.php?blog_id=22394239&msg_id=172411061

2009年6月28日星期日

Management AccT, Cost AccT & Financial AccT

Management Accounting: it relates to provision of approciate information for decision-making, plan, control and performance evaluation.

Cost Accounting: it is concerned with the cost accumulation for inventory valuation to meet requirement of external reporting and internal profit measurement.

2009年6月8日星期一

Derivatives: Option 期权

期权
  期权是指在未来一定时期可以买卖的权力,是买方向卖方支付一定数量的金额(指权利金)后拥有的在未来一段时间内(指美式期权)或未来某一特定日期(指欧式期权)以事先规定好的价格(指履约价格)向卖方购买或出售一定数量的特定标的物的权力,但不负有必须买进或卖出的义务。
  期权交易事实上是这种权利的交易。买方有执行的权利也有不执行的权利,完全可以灵活选择。 期权分场外期权和场内期权。场外期权交易一般由交易双方共同达成。
  期权(Option),它是在期货的基础上产生的一种金融工具。从其本质上讲,期权实质上是在金融领域中将权力和义务分开进行定价,使得权力的受让人在规定时间内对于是否进行交易,行使其权力,而义务方必须履行。在期权的交易时,购买期权的和约方称作买方,而出售和约的一方则叫做卖方;买方即是权力的受让人,而卖方则是必须履行买方行使权力的义务人。 具体的定价问题则在金融工程学中有比较全面的探讨。
  商务印书馆《英汉证券投资词典》解释:期权 英语为:option;option contract。亦作:期权合约。期权合约以金融衍生产品作为行权品种的交易合约。指在特定时间内以特定价格买卖一定数量交易品种的权利。合约买入者或持有者(holder)以支付保证金 ——期权费(option premium)的方式拥有权利;合约卖出者或立权者(writer)收取期权费,在买入者希望行权时,必须履行义务。期权交易为投资行为的辅助手段。当投资者看好后市时会持有认购期权(call),而当他看淡后市时则会持有认沽期权(put)。期权交易充满了风险,一旦市场朝着合约相反的方向发展,就可能给投资者带来巨大的损失。实际操作过程种绝大多数合约在到期之前已被平仓。
  期权主要有如下几个构成因素:①执行价格(又称履约价格,敲定价格〕。期权的买方行使权利时事先规定的标的物买卖价格。②权利金。期权的买方支付的期权价格,即买方为获得期权而付给期权卖方的费用。③履约保证金。期权卖方必须存入交易所用于履约的财力担保,④看涨期权和看跌期权。看涨期权,是指在期权合约有效期内按执行价格买进一定数量标的物的权利;看跌期权,是指卖出标的物的权利。当期权买方预期标的物价格会超出执行价格时,他就会买进看涨期权,相反就会买进看跌期权。
  每一期权合约都包括四个特别的项目:标的资产、期权行使价、数量和行使时限。
  标的资产(Underlying Assets)
  每一期权合约都有一标的资产,标的资产可以是总多的金融产品中的任何一种,如普通股票、股价指数、期货合约、债券、外汇等等。通常,把标的资产为股票的期权称为股票期权,如此类推。所以,期权有股票期权、股票指数期权、外汇期权、利率期权、期货期权等,它们通常在证券交易所、期权交易所、期货交易所挂牌交易,当然,也有场外交易。
  期权行使价(Strike Price 或 Exercise Price)
  在行使期权时,用以买卖标的资产的价格。在大部分交易的期权中,标的资产价格接近期权的行使价。行使价格在期权合约中都有明确的规定,通常是由交易所按一定标准以减增的形式给出,故同一标的的期权有若干个不同价格。一般来说,在某种期权刚开始交易时,每一种期权合约都会按照一定的间距给出几个不同的执行价格,然后根据标的资产的变动适时增加。至于每一种期权有多少个执行价格,取决于该标的资产的价格波动情况。投资者在买卖期权时,对执行价格选择的一般原则是:选择在标的资产价格附近交易活跃的执行价格。
  数量(Quantity)
  期权合约明确规定合约持有人有权买入或卖出标的资产数量。例如,一张标准的期权合约所买卖股票的数量为100股,但在一些交易所亦有例外,如在香港交易所交易的期权合约,其标的股票的数量等于该股票每手的买卖数量。
  行使时限(到期日)(Expiration date 或 Expiry date)
  每一期权合约具有有效的行使期限,如果超过这一期限,期权合约即失效。一般来说,期权的行使时限为一至三、六、九个月不等,单个股票的期权合约的有效期间之多约为九个月。场外交易期权的到期日根据买卖双方的需要量身定制。但在期权交易场所内,任何一只股票都要归入一个特定的有效周期,有效周期可分为这样几种:①一月、四月、七月、十月;②二月、五月、八月和十一月;③三月、六月、九月和十二月。它们分别称为一月周期、二月周期和三月周期。
  按执行时间的不同,期权主要可分为两种,欧式期权和美式期权。欧式期权,是指只有在合约到期日才被允许执行的期权,它在大部分场外交易中被采用。美式期权,是指可以在成交后有效期内任何一天被执行的期权,多为场内交易所采用。
  举例说明:
  (1)看涨期权:1月1日,标的物是铜期货,它的期权执行价格为1850美元/吨。A买入这个权利,付出5美元;B卖出这个权利,收入5美元。2月1日,铜期货价上涨至1905美元/吨,看涨期权的价格涨至55美元。A可采取两个策略:
  行使权利一一A有权按1 850美元/吨的价格从B手中买入铜期货;B在A提出这个行使期权的要求后,必须予以满足,即便B手中没有铜,也只能以1905美元/吨的市价在期货市场上买入而以1850美元/吨的执行价卖给A,而A可以1905美元/吨的市价在期货币场上抛出,获利50美元/吨(1 905一1850一5)。B则损失50美元/吨(1850一1905+5)。
  售出权利一一A可以55美元的价格售出看涨期权、A获利50 美元/吨(55一5)。
  如果铜价下跌,即铜期货市价低于敲定价格1850美元/吨,A就会放弃这个权利,只损失5美元权利金,B则净赚5美元。
  (2)看跌期权:l月1日,铜期货的执行价格为1750 美元/吨,A买入这个权利.付出5美元;B卖出这个权利,收入5美元。2月1日,铜价跌至1 695美元/吨,看跌期权的价格涨至55美元/吨。此时,A可采取两个策略:
  行使权利一一一A可以按1695美元/吨的中价从市场上买入铜,而以1 750美元/吨的价格卖给B,B必须接受,A从中获利50美元/吨(1750一1695一5),B损失50美元/吨。
  售出权利一一A可以55美元的价格售出看跌期权。A获利50美元/吨(55一5〕。
  如果铜期货价格上涨,A就会放弃这个权利而损失5美元/吨,B则净得5美元/吨。
  通过上面的例子,可以得出以下结论:一是作为期权的买方(无论是看涨期权还是看跌期权)只有权利而无义务。他的风险是有限的(亏损最大值为权利金),但在理论上获利是无限的。二是作为期权的卖方(无论是看涨期权还是看跌期权)只有义务而无权利,在理论上他的风险是无限的,但收益显有限的(收益最大值为权利金)。三是期权的买方无需付出保证金,卖方则必须支付保证金以作为必须履行义务的财务担保。
  期权是适应国际上金融机构和企业等控制风险、锁定成本的需要而出现的一种重要的避险衍生工具,1997年诺贝尔经济学奖授给了期权定价公式(布莱克-斯科尔斯公式)的发明人,这也说明国际经济学界对于期权研究的重视。
  特殊期权
  路径相关期权
  标准欧式期权的最终收益只依赖于到期日当天的原生资产价格。而路径相关期权(path-dependent option)则是最终收益与整个期权有效期内原生资产价格的变化都有关的一种特殊期权。
  按照其最终收益对原生资产价格路径的依赖程度可将路径相关期权分为两大类:一类是其最终收益与在有效期内原生资产价格是否达到某个或几个约定水平有关,称为弱路径相关期权;另一类期权的最终收益依赖于原生资产的价格在整个期权有效期内的信息,称为强路径相关期权。
  弱路径相关期权中最典型的一种是关卡期权(barrier option)。严格意义上讲,美式期权也是一种弱路径相关期权。
  强路径相关期权主要有两种:亚式期权(Asian option)和回望期权(lookback option)。亚式期权在到期日的收益依赖于整个期权有效期内原生资产经历的价格的平均值,又因平均值意义不同分为算数平均亚式期权和几何平均亚式期权;回望期权的最终收益则依赖与有效期内原生资产价格的最大(小)值,持有人可以“回望”整个价格演变过程,选取其最大(小)值作为敲定价格。
  期权合约的基本因素
  所谓期权合约,是指期权买方向期权卖方支付了一定数额的权利金后,即获得该的在规定的期限内按事先约定的敲定价格买进或卖出一定数量相关商品期货合约权利的一种标准化合约,期权合约的构成要素主要有以下几个:买方、卖方、权利金、敲定价格、通知和到期日等。
  期权履约
  期权的履约有以下三种情况
  1 、买卖双方都可以通过对冲的方式实施履约。
  2 、买方也可以将期权转换为期货合约的方式履约(在期权合约规定的敲定价格水平获得一个相应的期货部位)。
  3 、任何期权到期不用,自动失效。如果期权是虚值,期权买方就不会行使期权,直到到期任期权失效。这样,期权买方最多损失所交的权利金。
  期权权利金
  前已述及期权权利金,就是购买或售出期权合约的价格。对于期权买方来说,为了换取期权赋予买方一定的权利,他必须支付一笔权利金给期权卖方;对于期权的卖方来说,他卖出期权而承担了必须履行期权合约的义务,为此他收取一笔权利金作为报酬。由于权利金是由买方负担的,是买方在出现最不利的变动时所需承担的最高损失金额,因此权利金也称作 " 保险金 " 。
  期权交易原理
  买进一定敲定价格的看涨期权,在支付一笔很少权利金后,便可享有买入相关期货的权利。一旦价格果真上涨,便履行看涨期权,以低价获得期货多头,然后按上涨的价格水平高价卖出相关期货合约,获得差价利润,在弥补支付的权利金后还有盈作。如果价格不但没有上涨,反而下跌,则可放弃或低价转让看涨期权,其最大损失为权利金。看涨期权的买方之所以买入看涨期权,是因为通过对相关期货市场价格变动的分析,认定相关期货市场价格较大幅度上涨的可能性很大,所以,他买入看涨期权,支付一定数额的权利金。一旦市场价格果真大幅度上涨,那么,他将会因低价买进期货而获取较大的利润,大于他买入期权所付的权利金数额,最终获利,他也可以在市场以更高的权利金价格卖出该期权合约,从而对冲获利。如果看涨期权买方对相关期货市场价格变动趋势判断不准确,一方面,如果市场价格只有小幅度上涨,买方可履约或对冲,获取一点利润,弥补权利金支出的损失;另一方面,如果市场价格下跌,买方则不履约,其最大损失是支付的权利金数额。
  期权交易与期货交易的关系
  期权交易与期货交易之间既有区别又联系。其联系是:首先,两者均是以买卖远期标准化合约为特征的交易;其次,在价格关系上,期货市场价格对期权交易合约的敲定价格及权利金确定均有影响。一般来说,期权交易的敲定的价格是以期货合约所确定的远期买卖同类商品交割价为基础,而两者价格的差额又是权利金确定的重要依据;第三,期货交易是期权交易的基础交易的内容一般均为是否买卖一定数量期货合约的权利。期货交易越发达,期权交易的开展就越具有基础,因此,期货市场发育成熟和规则完备为期权交易的产生和开展创造了条件。期权交易的产生和发展又为套期保值者和投机者进行期货交易提供了更多可选择的工具,从而扩大和丰富了期货市场的交易内容;第四,期货交易可以做多做空,交易者不一定进行实物交收。期权交易同样可以做多做空,买方不一定要实际行使这个权利,只要有利,也可以把这个权利转让出去。卖方也不一定非履行不可,而可在期权买入者尚未行使权利前通过买入相同期权的方法以解除他所承担的责任;第五,由于期权的标的物为期货合约,因此期权履约时买卖双方会得到相应的期货部位。
  期权交易的场所:
  期权交易场所没有需要特点场所,可以在期货交易所内交易,也可以在专门的期权交易所内交易还可以在证券交易所交易与股权有关的期权交易。目前世界上最大的期权交易所是全球最大的期权交易所 芝加哥期权交易所(Chicago Board Options Exchange, CBOE);欧洲最大期权交易所是欧洲期货与期权交易所(Eurex)的前身为德意志期货交易所(DTB)与瑞士期权与金融期货交易所(Swiss Options & Financ ial Futures Exchange, SOFFEX);亚洲方面,韩国的期权市场发展迅速,并且其交易规模巨大,目前是全球期权发展最好的国家,中国香港地区以及中国台湾地区都有期权交易。国内方面,目前有包括郑州商品交易所在内的几家交易所已经对期权在中国大陆上市做出初步研究。  

Source: 百度百科

2009年6月2日星期二

Aussie slang

A
Ace! : Excellent! Very good!
Aerial pingpong : Australian Rules football
Amber fluid : beer
Ambo : ambulance, ambulance driver
Ankle biter : small child
Apples, she'll be : It'll be all right
Arvo : afternoon
Aussie (pron. Ozzie) : Australian
Aussie salute : brushing away flies with the hand
Avos : avocados

B
B & S : Bachelors' and Spinsters' Ball - a very enjoyable party usually held in rural areas
Back of Bourke : a very long way away
Bail (somebody) up : to corner somebody physically
Bail out : depart, usually angrily
Banana bender : a person from Queensland
Barbie : barbecue (noun)
Barrack : to cheer on (football team etc.)
Bastard : term of endearment
Bathers : swimming costume
Battler : someone working hard and only just making a living
Beaut, beauty : great, fantastic
Big Smoke : a big city, especially Sydney or Melbourne
Big-note oneself : brag, boast
Bikkie : biscuit (also "it cost big bikkies" - it was expensive)
Billabong : an ox-bow river or watering hole
Billy : teapot. Container for boiling water.
Bingle : motor vehicle accident
Bities : biting insects
Bitzer : mongrel dog (bits of this and bits of that)
Bizzo : business ("mind your own bizzo")
Black Stump, beyond the : a long way away, the back of nowhere
Bloke : man, guy
Bloody : very (bloody hard yakka)
Bloody oath! : that's certainly true
Blow in the bag : have a breathalyser test
Blowie : blow fly
Bludger : lazy person, layabout, somebody who always relies on other people to do things or lend him things
Blue : fight ("he was having a blue with his wife")
Blue, make a : make a mistake
Bluey : pack, equipment, traffic ticket, redhead
Bluey : blue cattle dog (named after its subtle markings) which is an excellent working dog. Everyone's favourite all-Aussie dog.
Bluey : heavy wool or felt jacket worn by mining and construction workers.
Bluey : bluebottle jellyfish
Bodgy : of inferior quality
Bog in : commence eating, to attack food with enthusiasm
Bog standard : basic, unadorned, without accessories (a bog standard car, telephone etc.)
Bogan : person who takes little pride in his appearance, spends his days slacking and drinking beer
Bogged : Stuck in mud, deep sand (a vehicle).
Bondi cigar : see "brown-eyed mullet"
Bonzer : great, ripper
Boogie board : a hybrid, half-sized surf board
Boomer : a large male kangaroo
Booze bus : police vehicle used for catching drunk drivers
Boozer : a pub
Bored shitless : very bored
Bottle shop : liquor shop
Bottle-o : liquor shop (originally a man with hessian bags going around picking up beer bottles in the 50's and 60's)
Bottler : something excellent
Bottling, his blood's worth : he's an excellent, helpful bloke.
Bounce : a bully
Bourke Street, he doesn't know Christmas from : he's a bit slow in the head. (Bourke Street is a brightly lit Melbourne street)
Bowl of rice, not my : not my cup of tea; I don't like it
Brass razoo, he hasn't got a : he's very poor
Brekkie : breakfast
Brick shit house, built like a : big strong bloke
Brickie : bricklayer
Brisvegas : Brisbane, state capital of Queensland
Brizzie : Brisbane, state capital of Queensland
Brown-eyed mullet : a turd in the sea (where you're swimming!)
Brumby : a wild horse
Buck's night : stag party, male gathering the night before the wedding
Buckley's, Buckley's chance : no chance ("New Zealand stands Buckley's of beating Australia at football")
Budgie smugglers : men's bathing costume
Bull bar : stout bar fixed to the front of a vehicle to protect it against hitting kangaroos (also roo bar)
Bundy : short for Bundaberg, Queensland, and the brand of rum that's made there
Bunyip : mythical outback creature
Bush : the hinterland, the Outback, anywhere that isn't in town
Bush bash : long competitive running or motorcar race through the bush
Bush oyster : nasal mucus
Bush telly : campfire
Bushie : someone who lives in the Bush
Bushman's hanky : Emitting nasal mucus by placing one index finger on the outside of the nose (thus blocking one nostril) and blowing.
Bushranger : highwayman, outlaw
Butcher : small glass of beer in South Australia - From the theory that a butcher could take a quick break from his job, have a drink and be back at work
BYO : unlicensed restaurant where you have to Bring Your Own grog, also similar party or barbecue

C
Cab Sav : Cabernet Sauvignon (a variety of wine grape)
Cactus : dead, not functioning ("this bloody washing machine is cactus")
Cane toad : a person from Queensland
Captain Cook : look (noun) ("let's have a Captain Cook")
Cark it : to die, cease functioning
Cat burying shit, as busy as a : busy
Cat's piss, as mean as : mean, stingy, uncharitable
Chewie : chewing gum
Chokkie : chocolate
Chook : a chicken
Chrissie : Christmas
Christmas : see Bourke Street
Chuck a sickie : take the day off sick from work when you're perfectly healthy
Chunder : vomit
Clacker : anus (from Latin cloaca = sewer). Also the single orifice of monotremes (platypus and echidna) used both for reproduction and for the elimination of body wastes.
Clayton's : fake, substitute
Cleanskin : Bottle of wine without a label. Usually bought in bulk by companies who then add their own personalised label and use the wine as e.g. gifts to clients
Cleanskin : cattle that have not been branded, earmarked or castrated.
Click : kilometre - "it's 10 clicks away"
Clucky : feeling broody or maternal
Coathanger : Sydney Harbour bridge
Cobber : friend
Cockie : farmer (Farmers were called cockies in the early days of European settlement because, like the birds of the same name, they made their homes on the edges of permanent waterholes)
Cockie : cockatoo
Cockie : cockroach
Cockroach : a person from New South Wales
Coldie : a beer
Come a gutser : make a bad mistake, have an accident
Compo : Workers' Compensation pay
Conch (adj. conchy) : a conscientious person. Somebody who would rather work or study than go out and enjoy him/herself.
Cooee, not within : figuratively a long way away, far off - England weren't within cooee of beating Australia at cricket
Cooee, within : nearby - I was within cooee of landing a big fish when the line broke. He lives within cooee of Sydney.
Cook (noun) : One's wife
Corker : something excellent. A good stroke in cricket might be described as a 'corker of a shot'
Corroboree : an aboriginal dance festival
Counter lunch/Countery : pub lunch
Cozzie : swimming costume
Crack a fat : get an erection
Crack onto (someone) : to hit on someone, pursue someone romantically
Cranky : in a bad mood, angry
Cream (verb) : defeat by a large margin
Crook : sick, or badly made
Crow eater : a person from South Australia
Cubby house : Small, usually timber, house in the garden used as a children's plaything.
Cut lunch : sandwiches
Cut lunch commando : army reservist
Cut snake, mad as a : very angry

D
Dag : a funny person, nerd, goof
Daks : trousers
Damper : bread made from flour and water
Date : arse[hole] ("get off your fat date")
Dead dingo's donger, as dry as a : dry
Dead horse : Tomato sauce
Deadset : true, the truth
Dero : tramp, hobo, homeless person (from "derelict")
Dickhead : see "whacker"
Digger : a soldier
Dill : an idiot
Dingo's breakfast : a yawn, a leak and a good look round (i.e. no breakfast)
Dinkum, fair dinkum : true, real, genuine ("I'm a dinkum Aussie"; "is he fair dinkum?")
Dinky-di : the real thing, genuine
Dipstick : a loser, idiot
Divvy van : Police vehicle used for transporting criminals. Named after the protective 'division' between the driver and the villains.
Dob (somebody) in : inform on somebody. Hence dobber, a tell-tale
Docket : a bill, receipt
Doco : documentary
Dog : unattractive woman
Dog's balls, stands out like : obvious
Dog's eye : meat pie
Dole bludger : somebody on social assistance when unjustified
Donger : penis
Doodle : penis
Down Under : Australia and New Zealand
Drink with the flies : to drink alone
Drongo : a dope, stupid person
Dropkick : see 'dipstick'
Drum : information, tip-off ("I'll give you the drum")
Duchess : sideboard
Duffer, cattle : rustler
Dummy, spit the : get very upset at something
Dunny : outside lavatory
Dunny budgie : blowfly
Dunny rat, cunning as a : very cunning
Durry : tobacco, cigarette
Dux : top of the class (n.); to be top of the class (v.) - "She duxed four of her subjects".

E
Earbashing : nagging, non-stop chatter
Ekka : the Brisbane Exhibition, an annual show
Esky : large insulated food/drink container for picnics, barbecues etc.
Exy : expensive

F
Face, off one's : drunk ("He was off his face by 9pm")
Fair dinkum : true, genuine
Fair go : a chance ("give a bloke a fair go")
Fair suck of the sav! : exclamation of wonder, awe, disbelief (see also "sav")
Fairy floss : candy floss, cotton candy
Feral : V8 ute (q.v.) sporting large heavy bullbar, numerous aerials, large truck mudflaps and stickers almost all over the rear window and tailgate. Sometimes seen with a Mack emblem on the bonnet and always with large (multiple) driving lights
Feral (n.) : a hippie
Figjam : "F*ck I'm good; just ask me". Nickname for people who have a high opinion of themselves.
Fisho : fishmonger
Flake : shark's flesh (sold in fish & chips shops)
Flat out like a lizard drinking : flat out, busy
Flick : to give something or somebody the flick is to get rid of it or him/her
Flick it on : to sell something, usually for a quick profit, soon after buying it.
Fly wire : gauze flyscreen covering a window or doorway.
Footy : Australian Rules football
Fossick : search, rummage ("fossicking through the kitchen drawers")
Fossick : to prospect, e.g. for gold
Fossicker : prospector, e.g. for gold
Franger : condom
Freckle : anus
Fremantle Doctor : the cooling afternoon breeze that arrives in Perth from the direction of Freeo
Freo : Fremantle in Western Australia
Frog in a sock, as cross as a : sounding angry - a person or your hard drive!
Fruit loop : fool
Full : drunk
Furphy : false or unreliable rumour

G
G'Day : hello!
Gabba : Wooloongabba - the Brisbane cricket ground
GAFA (pron. gaffa) : the big nothingness of the Australian Outback. Great Australian F**k All.
Galah : fool, silly person. Named after the bird of the same name because of its antics and the noise it makes.
Garbo, garbologist : municipal garbage collector
Give it a burl : try it, have a go
Gobful, give a : to abuse, usually justifiably ("The neighbours were having a noisy party so I went and gave them a gobful")
Gobsmacked : surprised, astounded
Going off : used of a night spot or party that is a lot of fun - "the place was really going off"
Good oil : useful information, a good idea, the truth
Good onya : good for you, well done
Goog, as full as a : drunk. "Goog" is a variation of the northern English slangword "goggie" meaning an egg.
Greenie : environmentalist
Grinning like a shot fox : very happy, smugly satisfied
Grog : liquor, beer ("bring your own grog, you bludger")
Grouse (adj.) : great, terrific, very good
Grundies : undies, underwear (from Reg Grundy, a television person)
Gutful of piss : drunk, "he's got a gutful of piss"
Gyno : gynaecologist

H
Handle : beer glass with a handle
Harold Holt, to do the : To bolt. (Also "to do the Harold")
Heaps : a lot, e.g. "thanks heaps", "(s)he earned heaps of money" etc.
Holy dooley! : an exclamation of surprise = "Good heavens!", "My goodness!" "Good grief!" or similar
Hoon : hooligan
Hooroo : goodbye
Hotel : often just a pub
Hottie : hot water bottle

I
Icy pole, ice block : popsicle, lollypop

J
Jackaroo : a male trainee station manager or station hand (a station is a big farm/grazing property)
Jillaroo : a female trainee station manager or station hand
Joey : baby kangaroo
Journo : journalist
Jug : electric kettle
Jumbuck : sheep

K
Kangaroos loose in the top paddock : Intellectually inadequate ("he's got kangaroos loose in the top paddock")
Kelpie : Australian sheepdog originally bred from Scottish collie
Kero : kerosene
Kindie : kindergarten
Knock : to criticise
Knock back : refusal (noun), refuse (transitive verb)
Knocker : somebody who criticises

L
Lair : a flashily dressed young man of brash and vulgar behaviour, to dress up in flashy clothes, to renovate or dress up something in bad taste
Lair it up : to behave in a brash and vulgar manner
Larrikin : a bloke who is always enjoying himself, harmless prankster
Lend of, to have a : to take advantage of somebody's gullibility, to have someone on ("he's having a lend of you")
Lippy : lipstick
Liquid laugh : vomit
Lizard drinking, flat out like a : flat out, busy
Lob, lob in : drop in to see someone ("the rellies have lobbed")
Lollies : sweets, candy
London to a brick : absolute certainty ("it's London to a brick that taxes won't go down")
Long paddock : the side of the road where livestock is grazed during droughts
Longneck : 750ml bottle of beer in South Australia
Lucky Country, The : Australia, where else?
Lunch, who opened their? : OK, who farted?
Lurk : illegal or underhanded racket

M
Maccas (pron. "mackers") : McDonald's (the hamburger place)
Mallee bull, as fit as a : very fit and strong. The Mallee is very arid beef country in Victoria/South Australia.
Manchester : Household linen, eg sheets etc.
Mappa Tassie : map of Tasmania - a woman's pubic area
Mate : buddy, friend
Mate's rate, mate's discount : cheaper than usual for a "friend"
Matilda : swagman's bedding, sleeping roll
Metho : methylated spirits
Mexican : a person from south of the Queensland or New South Wales border
Mickey Mouse : excellent, very good. Beware though - in some parts of Australia it means inconsequential, frivolous or not very good!
Middy : 285 ml beer glass in New South Wales
Milk bar : corner shop that sells takeaway food
Milko : milkman
Mob : group of people, not necessarily troublesome
Mob : family or herd (?) of kangaroos
Mongrel : despicable person
Moolah : money
Mozzie : mosquito
Muddy : mud crab (a great delicacy)
Mug : friendly insult ("have a go, yer mug"), gullible person
Mull : grass (the kind you smoke)
Muster : round up sheep or cattle
Mystery bag : a sausage

N
Nasho : National Service (compulsory military service)
Naughty, have a : have sex
Never Never : the Outback, centre of Australia
Nipper : young surf lifesaver
No drama : same as 'no worries'
No worries! : Expression of forgiveness or reassurance (No problem; forget about it; I can do it; Yes, I'll do it)
No-hoper : somebody who'll never do well
Not the full quid : not bright intellectually
Nuddy, in the : naked
Nun's nasty, as dry as a : dry
Nut out : hammer out or work out (an agreement, say)

O
O.S. : overseas ("he's gone O.S.")
Ocker : an unsophisticated person
Offsider : an assistant, helper
Old fella : penis
Oldies : parents - "I'll have to ask my oldies"
Op shop : opportunity shop, thrift store, place where second hand goods are sold.
Outback : interior of Australia
Oz : Australia!

P
Paddock : see 'long paddock'
Pash : a long passionate kiss; hence "pashing on"
Pav : Pavlova - a rich, creamy Australian dessert
Perve (noun & verb) : looking lustfully at the opposite sex
Piece of piss : easy task
Pig's arse! : I don't agree with you
Piker : Someone who doesn't want to fit in with others socially, leaves parties early
Pink slip, get the : get the sack (from the colour of the termination form)
Pint : large glass of beer (esp. in South Australia)
Piss : beer. Hence "hit the piss", "sink some piss"
Plate, bring a : Instruction on party or BBQ invitation to bring your own food. It doesn't mean they're short of crockery!
Plonk : cheap wine
Pokies : poker machines, fruit machines, gambling slot machines
Polly : politician
Pom, pommy, pommie : an Englishman • See the complaint about "Pom" etc.
Pommy bastard : an Englishman (see also 'bastard')
Pommy shower : using deodorant instead of taking a shower
Pommy's towel, as dry as a : very dry - based on the canard that Poms bathe about once a month
Porky : Lie, untruth (pork pie = lie)
Port : suitcase (portmanteau)
Postie : postman, mailman
Pot : 285 ml beer glass in Queensland and Victoria
Pozzy : position - get a good pozzy at the football stadium
Prezzy : present, gift

Q
Quid, make a : earn a living - "are you making a quid?"
Quid, not the full : of low IQ. [Historical note: 'quid' is slang for a pound. £1 became $2 when Australia converted to decimal currency]

R
Rack off : push off! get lost! get out of here! also "rack off hairy legs!".
Rage : party
Rage on : to continue partying - "we raged on until 3am"
Rapt : pleased, delighted
Ratbag : mild insult
Raw prawn, to come the : to bullshit, to be generally disagreeable
Reckon! : you bet! Absolutely!
Reffo : refugee
Rego : vehicle registration
Rellie or relo : family relative
Ridgy-didge : original, genuine
Right, she : it'll be all right
Right, that'd be : Accepting bad news as inevitable. ("I went fishing but caught nothing." "Yeah, that'd be right.")
Rip snorter : great, fantastic - "it was a rip snorter of a party"
Ripper : great, fantastic - "it was a ripper party"
Ripper, you little! : Exclamation of delight or as a reaction to good news
Road train : big truck with many trailers
Roadie : a beer you buy to take away with you
Rock up : to turn up, to arrive - "we rocked up at their house at 8pm"
Rollie : a cigarette that you roll yourself
Roo : kangaroo
Roo bar : stout bar fixed to the front of a vehicle to protect it against hitting kangaroos (also bull bar)
Root (verb and noun) : synonym for f*ck in nearly all its senses: "I feel rooted"; "this washing machine is rooted"; "(s)he's a good root". A very useful word in fairly polite company.
Root rat : somebody who is constantly looking for sex.
Ropeable : very angry
Rort (verb or noun) : Cheating, fiddling, defrauding (expenses, the system etc.). Usually used of politicians
Rotten : drunk - "I went out last night and got rotten"
Rubbish (verb) : to criticize

S
Salute, Aussie : brushing flies away
Salvos, the : Salvation Army, bless them
Sandgroper : a person from Western Australia
Sanger : a sandwich
Sav : saveloy (see also "fair suck of the sav!")
Schooner : large beer glass in Queensland; medium beer glass in South Australia
Scratchy : instant lottery ticket
Screamer : party lover; "two pot screamer" - somebody who gets drunk on very little alcohol
Seppo : an American
Servo : petrol station
Shag on a rock, stands out like a : very obvious
Shark biscuit : somebody new to surfing
She'll be right : it'll turn out okay
Sheepshagger : A New Zealander
Sheila : a woman
Shit house (adj.) : of poor quality, unenjoyable ("this car is shit house", "the movie was shit house")
Shit house (noun) : toilet, lavatory
Shonky : dubious, underhanded. E.g. a shonky practice, shonky business etc.
Shoot through : to leave
Shout : turn to buy - a round of drinks usually ("it's your shout")
Show pony : someone who tries hard, by his dress or behaviour, to impress those around him.
Sickie : day off sick from work (chuck a sickie = take the day off sick from work when you're perfectly healthy!)
Skite : boast, brag
Skull/Skol (a beer) : to drink a beer in a single draught without taking a breath
Slab : a carton of 24 bottles or cans of beer
Sleepout : house verandah converted to a bedroom
Smoko : smoke or coffee break
Snag : a sausage
Sook : person or animal who is soft, tame, inoffensive. Hence sooky (adj.)
Spag bol : spaghetti bolognese
Spewin' : very angry
Spiffy, pretty spiffy : great, excellent
Spit the dummy : get very upset at something
Spruiker : man who stands outside a nightclub or restaurant trying to persuade people to enter
Sprung : caught doing something wrong
Spunk : a good looking person (of either sex)
Squizz (noun) : look - "take a squizz at this"
Standover man : a large man, usually gang-related, who threatens people with physical violence in order to have his wishes carried out.
Station : a big farm/grazing property
Stickybeak : nosy person
Stoked : very pleased
Stonkered : beaten, defeated, cornered, perplexed
Strewth : exclamation, mild oath ("Strewth, that Chris is a bonzer bloke")
Strides : trousers
Strine : Australian slang and pronunciation
Stubby : a 375ml. beer bottle
Stubby holder : polystyrene insulated holder for a stubby
Stuffed, I feel : I'm tired
Stuffed, I'll be : expression of surprise
Sunbake : sunbathe
Sunnies : sunglasses
Surfies : people who go surfing - usually more often than they go to work!
Swag : rolled up bedding etc. carried by a swagman
Swaggie : swagman
Swagman : tramp, hobo

T
Tall poppies : successful people
Tall poppy syndrome : the tendency to criticize successful people
Tallie : 750ml bottle of beer
Taswegian : derogatory term for a person from Tasmania
Tea : supper
Technicolor yawn : vomit
Tee-up : to set up (an appointment)
Thingo : Wadjamacallit, thingummy, whatsit
Thongs : cheap rubber backless sandals
Throw-down : small bottle of beer which you can throw down quickly.
Tickets, to have on oneself : to have a high opinion of oneself
Tinny : can of beer
Tinny : small aluminium boat
Tinny, tin-arsed : lucky
Togs : swim suit
Too right! : definitely!
Top End : far north of Australia
Trackie daks/dacks : tracksuit pants
Trackies : track suit
Troppo, gone : to have escaped to a state of tropical madness; to have lost the veneer of civilisation after spending too long in the tropics.
Trough lolly : the solid piece of perfumed disinfectant in a men's urinal
Truckie : truck driver
True blue : patriotic
Tucker : food
Tucker-bag : food bag
Turps : turpentine, alcoholic drink
Turps, hit the : go on a drinking binge
Two up : gambling game played by spinning two coins simultaneously

U
Ugg boots : Australian sheepskin boots worn by surfers since at least the 1960s to keep warm while out of the water. Also worn by airmen during WW1 and WW2 because of the need to maintain warmth in non-pressurized planes at high altitudes.
Ugh : ugly. hence Ugg boots
Uni : university
Unit : flat, apartment
Up oneself : have a high opinion of oneself - "he's really up himself"
Up somebody, get : to rebuke somebody - "the boss got up me for being late"
Useful as an ashtray on a motorbike / tits on a bull : unhelpful or incompetent person or thing - "he, she or it is about as useful as tits on a bull" etc. etc.
Ute : utility vehicle, pickup truck

V
Vedgies : vegetables
Vee dub : Volkswagen
Veg out : relax in front of the TV (like a vegetable)
Vejjo : vegetarian
Vinnie's : St. Vincent De Paul's (charity thrift stores and hostels)

W
WACA (pron. whacker) : Western Australian Cricket Association and the Perth cricket ground
Waggin' school : playing truant
Walkabout : a walk in the Outback by Aborigines that lasts for an indefinite amount of time
Walkabout, it's gone : it's lost, can't be found
Weekend warrior : army reservist
Whacker, whacka : Idiot; somebody who talks drivel; somebody with whom you have little patience; a dickhead
Whinge : complain
White pointers : topless (female) sunbathers
Whiteant (verb) : to criticise something to deter somebody from buying it. A car dealer might whiteant another dealer's cars or a real estate salesman might whiteant another agent's property
Wobbly : excitable behaviour ("I complained about the food and the waiter threw a wobbly")
Wobbly boot on, he's got the : drunk
Wog : flu or trivial illness
Wog : person of Mediterranean origin. A milder insult than the same word in the UK and perhaps elsewhere.
Wombat : somebody who eats, roots and leaves (see also root)
Woop Woop : invented name for any small unimportant town - "he lives in Woop Woop"
Wowser : straight-laced person, prude, puritan, spoilsport
Wuss : coward; nervous person or animal

X
XXXX : pronounced Four X, brand of beer made in Queensland

Y
Yabber : talk (a lot)
Yabby : inland freshwater crayfish found in Australia (Cherax destructor)
Yakka : work (noun)
Yewy : u-turn in traffic ("chuck a yewy at the next traffic lights")
Yobbo : an uncouth person

Z
Zack : sixpence (5 cents) - "it isn't worth a zack", "he hasn't got a zack"

2009年5月12日星期二

What is an IOU?

Many financial transactions are so routine and informal that a legal contract would seem like overkill. Instead, a number of people prefer to use a less complicated method called an IOU. An IOU, which can be in written or verbal form, is an informal acknowledgement of a small debt, usually between friends, co-workers or family members. An employee who borrows some change from a petty cash fund, for example, may write an IOU to account for the money.

The name IOU comes from the literal phonetic spelling of "I Owe You." When writing out a formal note acknowledging a debt, the debtor often found it much easier to abbreviate "I owe you..." to IOU. Even though the origin of the abbreviation is English, other countries also recognize the meaning behind an informal IOU.

An IOU is not the same as a formal promissory note or other financial contract. There are rarely any witnesses to the drafting of an IOU, and the repayment obligations may or may not be spelled out directly. Enforcing an informal IOU in court may prove to be difficult, since the document may not be notarized or even acknowledged by the debtor. An IOU is considered an acknowledgement of a debt, but the sum total may be so negligible that legal collection actions would be counterproductive.

Because an IOU is not always legally binding and the repayment terms may be non-existent, lenders and borrowers should consider limiting the amount of any loan secured by an IOU. Anything above a friend or family member's comfort zone should be secured with a more formal promissory note, not an informal or verbal IOU. An IOU is primarily used as a financial placeholder for small debts or nominal payments.

In certain gambling circles, a losing better may ask for a special IOU called a marker to insure repayment to the casino. Periodically, the casino or other lender may decide to collect on this IOU, especially if the gambler happens to win a large sum of money elsewhere. Casinos and other gambling outlets routinely hold a significant number of IOU markers from habitual gamblers.

In short, if you are not sure whether the transaction is a loan or a gift, it may be best to ask if an informal IOU is necessary. The lender may not even bother to collect on the IOU, but at least both parties have recognized a debt and have some written record of the transaction.