increase the tax allowance for those paying mortgages：提高供樓人士的免稅額

容易導(dǎo)致小產(chǎn)及嬰兒發(fā)育不健全 increase the risk of | 提高供樓人士的免稅額 increase the tax allowance for those paying mortgages | 增加市場的透明度 increase transparency in the market

estate encumbered with mortgages：已抵押出去的地產(chǎn)

estate duty ==> 遺產(chǎn)稅,財(cái)產(chǎn)稅 | estate encumbered with mortgages ==> 已抵押出去的地產(chǎn) | estate in gage ==> 作抵押品的地產(chǎn)

Mortgages：抵押貸款

從圖1中可以看出,雖然工商企業(yè)貸款一直是商業(yè)銀行主要的資產(chǎn)運(yùn)用,但是其比重自20世紀(jì)80年代以后出現(xiàn)了較為明顯的下降趨勢,與之相應(yīng)的是抵押貸款(mortgages)的上升.

Mortgages：抵押

也許,衡平司法權(quán)中最重要的主題是對(duì)抵押(mortgages)的監(jiān)管. 抵押法本身即匯聚了數(shù)個(gè)世紀(jì)以來已被接受的衡平法規(guī)則,這些規(guī)則很早就形成于前市場經(jīng)濟(jì)的和父愛主義的社會(huì)秩序之中. 與此形成對(duì)比的是,在19世紀(jì)早期,

Mortgages：抵押權(quán)

Mortgagee 抵押權(quán)人 | Mortgages 抵押權(quán) | Mortgagor 抵押人

Mortgages：按揭

Bonds 債券 $ 46,677 $ 46,070 | Mortgages 按揭 9,294 7,902 | Stocks 股票 6,898 6,964

secondary mortgages：二次按揭

sales ledger 銷售帳 | secondary mortgages 二次按揭 | securities safekeeping 證券保管

mortgages payable：應(yīng)付抵押貸款

印花稅 stamp duty | 應(yīng)付抵押貸款 mortgages payable | 應(yīng)付福利費(fèi) welfare benefits payable

mortgages payable：應(yīng)付抵押借款

45. Bonds payable 應(yīng)付債券 | 46. Mortgages payable 應(yīng)付抵押借款 | 48. Prepay 預(yù)付

Government-backed mortgages：政府保證抵押借款

Federal Housing Administration (FHA) mortgages聯(lián)邦住宅管理局抵押借款 | Government-Backed Mortgages政府保證抵押借款 | Advantages:優(yōu)點(diǎn)