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出处：按学科分类—经济 上海科学技术文献出版社《英汉金融新词库》第28页（762字）

【释义】：

adj．前(欠)的(钱)，过期的n．背书v．(期票)担保，保证

‖back a bill担保期票兑现，在票据上背书back a loan担保借款back a note签名于票据背面back credit转开信用证back-dating倒填日期back dividend退回股利backdoor financing向财政部融资back duty漏税，补缴税款back goods freight退货费用back money拖欠款，过期未付款back order延期交货back order memorandum延期交货通知单back pay欠薪back payment逾期支付back rent欠租back salary欠薪back spread证券交易市场间差价back tax退税back the currency保证通货back-to-back account对开账户back-to-back letter of credit对开信用证back-to-back loans相互易币贷款backup n．后备backup copy副本backup withholding备用提取金back wardation现货溢价，逆价，交割延期backed bond背书债券backing of currency通货保证backing of notes钞票保证backer n．背书人，票据担保人backlog n．订货backlog of business现有订货量backlog of debts积压未还的债务backlog of outstanding payment逾期付款backlog order未交货的订货总额