1. 借款法：(七)借款法(Borrowing) 借款法是有远期外汇收入的企业通过向其银行借进一笔与其远期收入相同金额,相 同期限,相同货币的贷款,以达到融通资金,防止外汇风险和改变外汇风险时间结构的 一种方法.

2. 借入：投资者的投资只限于可以自由交易的金融资产(如股票与债券),且不受财力的限制,并可以按照无风险利率自由借入(borrowing)借出(lending)资金. 投资者在进行证券交易时不需交纳税项(所得税、印花税等),也不发生各种交易费用(如佣金、手续费等).

1. 借款；借贷
    Borrowing is the activity of borrowing money.

borrowing的解释

    e.g. We have allowed spending and borrowing to rise in this recession.
           在此经济萧条时期，我们容许增加消费和借贷。
    e.g. ...the huge £50 billion public sector borrowing requirement.
           公共部门500亿英镑的巨额借贷需求

2. 舶来语；借用词语；借鉴的观点
    A borrowing is something such as a word or an idea that someone has taken from another language or from another person''s work and used in their own language or work.

    e.g. The names are direct borrowings from the Chinese.
           这些名称是直接从汉语中舶来的。

1. the appropriation (of ideas or words etc) from another source

    e.g. the borrowing of ancient motifs was very apparent

    Synonym: adoption

2. obtaining funds from a lender