国库券 exchequer bills

〈英〉指由财政部以前根据议会授权而发行的债券，目的是筹集短期借款，其筹集的款项通常用于经议会批准的政府日常开支，有时也用于公共建设等。持有国库券的人对其认购的国库券所代表的金额享有权利，有权在通知确定的到期日获得偿还的国库券的本金及利息。国库券是可流通证券。国库券的发行由1886年的《国库券和国家公债法》〔Exchequer Bills and Bonds Act〕规定，1877年《短期国库券法》〔Treasury Bills Act〕对之做了修改。该种国库券现在已不发行，而被短期国库券〔treasury bills〕和国库债券〔exchequer bonds〕代替，并由统一基金〔Consolidated Fund〕来支付利息。

The exchequer bill was the credit instrument in which the principal part of the floating debt of the British Government used to be embodied, till its place was taken by the modern treasury bill in 1877. The exchequer bill was an obligation of the exchequer issued by direction of the Treasury. It was a negotiable instrument transferable by endorsement. It was sometimes for three months, sometimes for one year, sometimes for several years. Its special characteristics were (I) that the holder could use it during its currency (or during a specified part of its currency) in payment of taxes or other sums due to the exchequer, (2) that interest accrued on it from day to day at rates notified by the Treasury from time to time in the London Gazette. 具体例句如下，供参考：

例句1

Sometimes holders were entitled to demand cash for the bills; for example, the holder of a five-year bill might have the option of demanding payment in cash at intervals of 12 months. The original exchequer bills of 1696 were payable at any time on demand, like bank notes.

有时持有人有权要求现金支付票据；例如，五年期票据的持有人可以选择每隔12个月要求支付现金。1696年的原始国库券可以随时按需支付，就像银行票据一样。

例句2

The alternative scheme was the issue of Exchequer bills, and it was this part of the Act that saved the Government from financial disaster.

另一个方案是发行国库券，正是法案的这一部分将政府从金融灾难中拯救出来。