1、会计财务术语中英对照- 会计财务术语中英对照（转）Aa payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accou
2、nting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充
3、备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协
4、会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receiv
5、ables 应收款损失备抵金 alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Min
6、imum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximatio
7、n近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arms length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset s
8、pecificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticat
9、e 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局Bbacked-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日ban
10、dwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目 bill and co
11、llect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务
12、bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节Ccable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expend
13、iture基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏
14、或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支
15、票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过
16、程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial ri
17、sk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许
18、权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意 consideration对价consolidation合并constructive acceptance of collatera
19、l抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易 consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止
20、日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognitio
21、n and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of fun
22、ds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history
23、and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货
24、币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customers purchase cycle客户的购买周期customers客户 Ddamage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt cap
25、ital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本 debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车
26、厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit take
27、r存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场
28、diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理disc
29、rimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及
30、提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫 Eearly buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economi
