1.        401(K) plan

   [保]  401(K)计划

   An employer-sponsored retirement savings plan funded by employee contributions, which may or may not be matched by the employer.

  雇主为雇员设立的退休计划

2.        abatement  n.

   [保]  减缓

   A reduction in or reprieve from a tax, debt or any other payment obligation.

   对税、债务或任何其他理赔的减缓。

3.        accept  v.

   [保]   接受，承兑

   Agree to specified terms, as in a contract.

   同意诸如一个合同中的特定条件。

4.        acceptance  n.

   [保]   承保

   The insurer promises to pay by issuance of a policy.

   保险公司对保单做赔偿的承诺。

5.        accident and health benefits

   [保]   意外与健康福利

   Fringe benefits provided by for employees for sickness, accidental injury, or accidental death. These benefits include payment of hospital and medical expenses as well as income payments.

  为员工提供有关疾病、意外受伤或意外死亡的福利。这些福利包括支付医院及医疗开支以及有关时期的收入。

6.        accumulation period

   [保]   累积期限

   The years of an individual's working life when he/she is making regular contributions to a deferred annuity or retirement plan. The time during which a person pays money into an annuity contract and builds up a fund to provide a deferred annuity.

   一个人定期供奉定存年金或退休计划时的工作年限。

7.        ACRS  n.

   [保]   加速费用恢复系统

   Accelerated Cost Recovery System

   =

8.        act of God bond 

   [保]   天灾债券

   A bond issued by an insurance company, linking principal and interest to the company's losses due to natural disasters.

保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来

9.        actual cash value  

   [保]  实际现金值

   The value of property as figured by determining what it would cost to replace the property and then adjusting this replacement cost by subtracting an amount that reflects depreciation.

   保险用语，指房屋价值减去年限和损耗造成的降值。

10.    actuary  n.

   [保]  精算师

   A specialist in the mathematics of risk, especially as it relates to insurance calculations such as premiums, reserves, dividends, and insurance and annuity rates

   保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命