形容词潜在的，含蓄的; 基础的; 表面下的，下层的; [法]优先的
动词优先于(underlie的ing形式); 构成…的基础（或起因），引起
形容词
1. The story has an underlying theme.
这故事有一个内在的主题。
2. The underlying reason for the failure remains unknown.
失败的根本原因尚未搞清。
1. 基础：比如,通过使用更客观的人员和(或)通过对基础(underlying)控制的定期直接测试增大证实的程度,管理层可以增加通过持续监督活动获取的证据. 管理层还可以通过调整直接测试涵盖的期间来改变所获取的证据. 如果财务报告内部控制风险评估为高,
2. 基本的：Black-Scholes公式的基本思想在于:派生证券的价格和股票的价格都受同一种基本的(Underlying)不确定因素的影响,二者遵循相同的维纳过程. 如果建立一个包含恰当的派生证券头寸和股票头寸的证券组合,可以消除维纳过程,股票头寸与派生证券
3. 标的：若买方在未来有权以合约规定的价格从卖方处买入标的(Underlying)资产,则该期权被称为看涨(Call)期权. 若买方在未来有权以合约规定的价格向卖方卖出标的资产,则该期权被称为看跌(Put)期权. 若买方只能在期权到期日当天行使权力,
1. 潜在的；隐藏的；深层的；根本的
The underlying features of an object, event, or situation are not obvious, and it may be difficult to discover or reveal them.
e.g. To stop a problem you have to understand its underlying causes...
要想杜绝问题的发生，必须弄清它的深层原因。
e.g. I think that the underlying problem is education, unemployment and bad housing.
我认为深层的问题在于教育、失业和糟糕的住房条件。
2. 表面下的；下层的
You describe something as underlying when it is below the surface of something else.
e.g. ...hills with the hard underlying rock poking through the turf...
坚硬的下层岩石穿过草皮凸出来的山丘
e.g. Cars were covered with clear-coat finish at the factory to protect the underlying paint from fading.
工厂给汽车上了透明罩漆，以防底漆褪色。
1. The underlying reason is largely decided by the nature of the economic crisis caused by overproduction.
2. If an investor is bullish about the underlying and wants to buy a call option, he needs to pay a premium up front.
3. The cash flows generated from the underlying assets are used to pay principal and interest on the securities as well as transaction expenses.
4. The buyers will receive future cash flows generated by the underlying assets.
5. The underlying profit prospects have not changed a bit, so many stocks are a good buy.
6. underlying
6. The underlying logic to putting a ceiling on the number of hours worked is the need for balance.
7. She layers her vocals with a loop machine, singing underlying motifs before adding the melody and then a harmony line.
8. He also noted that additional overseas sales help Geely's return on investment, underlying the importance of economies of scale in the auto industry.
9. underlying
9. Identifying their underlying root causes and then taking genuine collective efforts and practical steps to address them could guarantee success in offsetting these challenges.
10. Heads of the related departments would normally come away unscathed although poor management was often the underlying reason for specific accidents.
adj
1. in the nature of something though not readily apparent
e.g. shortcomings inherent in our approach
an underlying meaning
Synonym: implicit in(p) inherent
2. being or involving basic facts or principles
e.g. the fundamental laws of the universe
a fundamental incomatibility between them
these rudimentary truths
underlying principles
Synonym: fundamental rudimentary
3. located beneath or below