會計專業(yè)術(shù)語中英文對照

1、a payment or serious payments一次或多次付款abatement扣減absolute and unconditional payments絕對和無條件付款accelerated payment加速支付acceptance date接受日acceptance接受accession加入accessories附屬設(shè)備accountability 承擔責任的程度accounting benefits會計利益accounting period會計期間accounting policies會計政策accounting principle會計準則accounting treatme

2、nt會計處理accounts receivables應收賬款accounts 賬項accredited investors經(jīng)備案的投資人accumulated allowance累計準備金acknowledgement requirement對承認的要求acquisition of assets資產(chǎn)的取得acquisitions兼并Act on Product Liability（德國）生產(chǎn)責任法action 訴訟actual ownership事實上的所有權(quán)additional filings補充備案additional margin附加利差additional risk 附加風險addit

3、ions （設(shè)備的）附件adjusted tax basis已調(diào)整稅基adjustment of yield對收益的調(diào)整administrative fee管理費Administrative Law（美國）行政法advance notice事先通知advance 放款adverse tax consequences不利的稅收后果advertising做廣告affiliated group聯(lián)合團體affiliate 附屬機構(gòu)African Leasing Association非洲租賃協(xié)會after-tax rate 稅后利率aggregate rents合計租金aggregate risk 合

4、計風險agreement concerning rights of explore natural resources涉及自然資源開發(fā)權(quán)的協(xié)議agreement協(xié)議精品文庫aircraft registry飛機登記airframe（飛機的）機身airports機場airworthiness directives（飛機的）適航指令alliances聯(lián)盟allocation of finance income財務收益分配allowance for losses on receivables應收款損失備抵金alternative uses 改換用途地使用amenability to foreign

5、investment外國投資的易受控制程度amendment 修改American Law Institute美國法學會amortization of deferred loan fees and related consideration遞延的貸款費和相關(guān)的報酬的攤銷amortization schedule攤銷進度表amortize攤銷amount of recourse求償金額amount of usage使用量AMT (Alternative Minimum Tax)（美國）可替代最低稅analogous to 類推為annual budget appropriation年度預算撥款a

6、ppendix（契約性文件的）附件applicable law 適用法律applicable securities laws適用的證券法律applicable tax life適用的應納稅壽命appraisal評估appraisers評估人員appreciation 溢價appropriation provisions撥款條例appropriation 侵占approval authority核準權(quán)approval核準approximation 近似arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值arb

7、itration仲裁arm's length transaction公平交易arrangement 安排arrest 扣留Article 2A美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articles of incorporation公司章程AsiaLeaae亞洲租賃協(xié)會assess評估asset manager設(shè)備經(jīng)理asset risk insurance資產(chǎn)風險保險asset securitization資產(chǎn)證券化asset specificity資產(chǎn)特點歡迎下載2精品文庫asset tracking資產(chǎn)跟蹤asset-backed financing資產(chǎn)支持型融資asset-base

8、d lessor 立足于資產(chǎn)的出租人asset-oriented lessor (經(jīng)營租賃中的 )資產(chǎn)導向型出租人asset 資產(chǎn)assignee 受讓人assignment讓與association社團at the expiry期限屆滿時ATT (automatic transfer of title)所有權(quán)自動轉(zhuǎn)移attachments附著物attributes屬性auction sale拍賣audits審計authenticate認證authentication證實authority當局authorize認可availability of fixed rate medium-term f

9、inancing固定利率中期融資可得到的程度available-for-sale securities正供出售證券average life平均壽命average managed net financed assets所管理的已籌資金資產(chǎn)凈額平均值aviation authority民航當局backed-up servicer替補服務者backhoe 反鏟裝載機balance sheet date資產(chǎn)負債表日bandwidth 帶寬bank affiliates銀行的下屬機構(gòu)bank quote 銀行報價bankruptcy cost破產(chǎn)成本bankruptcy court破產(chǎn)法院bankrup

10、tcy law破產(chǎn)法bankruptcy proceedings破產(chǎn)程序bankruptcy 破產(chǎn)bareboat charterer光船承租人bargain renewal option廉價續(xù)租任擇權(quán)basic earnings per share每股基本收益basic rent基本租金（各期應付的租金）beneficiaries受益人big-ticket items大額項目bill and collect開票和收款binding agreement有約束力的協(xié)議blind vendor discount賣主暗扣bluebook藍皮書（美國二手市場設(shè)備價格手冊）歡迎下載3精品文庫book i

11、ncome賬面收入book loses賬面虧損borrower 借款人BPO(bargain purchase option)廉價購買任擇權(quán)bridge facility橋式融通bridge 橋梁broker fee經(jīng)紀人費brokers 經(jīng)紀人build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機bundled additional services捆綁（在一起的）附加服務bundling 捆綁（服務）business acquisition業(yè)務收購business and occupation tax營業(yè)及開業(yè)許可稅business gene

12、ration業(yè)務開發(fā)business trust商業(yè)信托by(e)-laws細則byte 字節(jié)cable TV network有線電視網(wǎng)絡cable 電纜cancelability可撤銷性cancelable可撤銷的capacity 資格capital allocation資本分派capital constraint資金掣肘capital contribution出資額capital cost 資本費用capital expenditure基建費用capital lease 融資租賃協(xié)議capital market資本市場capitalize 資本化captive finance compan

13、y專屬金融公司captives 專屬公司carrying amount維持費用carrying value賬面結(jié)存價值case law 案例法cash collatera1現(xiàn)金抵押cash election 現(xiàn)金選擇cash flow coverage ratio現(xiàn)金流償債能力比率cash flow 現(xiàn)金流cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運用casualty value要因價值（指租賃物毀壞或滅失時承租人應付的賠償金額）casualty 災變、事故CAT(computer-added tomograph)依靠電腦的層析 X 射線攝影機歡迎下載

14、4精品文庫category 種類causal sale 偶然銷售ceiling 上限cellular(mobile)移動通信central authority中央集權(quán)certificate of acceptance接受證書、驗收證書certificate of participation共享證書certificate 證書charitable trust公益信托chattel mortgage動產(chǎn)抵押chattel paper 動產(chǎn)文據(jù)checking account 存款支票戶checklists 審核內(nèi)容清單circuit board 線路板civil and commercial la

15、w民商法Civil Code （德國）民法典civil law country（歐洲大陸各國的）大陸法系國家claim權(quán)利要求classes 級別classification criteria歸類標準classification determination 類別的確定classification indicators分類指標classification of leases租賃協(xié)議分類classification opinion分類觀點classification process歸類過程clawback ( 用附加稅 )填補（福利開支）client顧客clinic診所collateral age

16、nt副代理人collateral tracking system抵押物跟蹤制度collateral value抵押物價值collateralized by third party medical receivables due 以第三方到期醫(yī)療應收款作為質(zhì)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商務條款commercial risk 商業(yè)風險commercial terms商業(yè)條款commissions傭金commitment

17、承諾common carriage通用車隊common law country（英美等）海洋法系國家歡迎下載5精品文庫common trust共同信托commonality通用性compensate補償competitive risk競爭風險competitor競爭者complex finance leases復雜的融資租賃comprehensive income綜合收入comptroller審計官computer 計算機conceptual difference概念上的差別concession period持有特許權(quán)的期間concession讓步、特許conclusion結(jié)論conditio

18、nal sales agreement附條件銷售協(xié)議conditions of usage使用條件conduit structure管道結(jié)構(gòu) (的公司 )confidentiality保密性configure改裝conflict 沖突connectivility（信息傳遞中的）可連通性consensual or non-consensual lien同意或非經(jīng)同意的留置權(quán)consent 同意consideration對價consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consult

19、ing and advisory services咨詢及顧問服務Consumer Credit Act（德國）消費者信用法consumer price index消費者價格指數(shù)consumer secured transaction消費者有擔保交易consumer transaction消費者交易consumption tax消費稅container 集裝箱contingent rental隨機租金contingent rents隨機租金continuation beyond the termination date終止日后的接續(xù)continuous and close customer co

20、ntact同客戶持續(xù)而緊密的接觸contract maintenance（對設(shè)備的）合同維修contract origination合同開發(fā)contract pool合同池contract portfolio合同組合contract sales合同出售contracting cost締約成本contracting states締約國歡迎下載6精品文庫contracts for services服務合同contractual provisions合同條款contributions出資Convention on the Recognition and Enforcement of Foreign

21、Arbitral Award承認和執(zhí)行外國仲裁裁決公約convention公約converted subordinated notes可轉(zhuǎn)換次級票據(jù)convincing case有說服力的案例core framework核心框架corporate aircraft公務（飛）機corporate debt market公司債市場corporate guarantees公司擔保corporate income tax公司所得稅corporation公司correlation 相關(guān)性cost of capital 資金成本cost of funds籌資成本cost of sale銷售成本coterm

22、inous rate同期利率counsel 律師counterclaim反訴counterpart副本course of dealing and usage of trade交易習慣和貿(mào)易慣例covenants契約coverage （保險中的）險別crane 起重機credit and liquidity enhancement信用及流動性增級credit card receivables信用卡應收款credit card信用卡credit development信用變化credit enhancement信用增級credit history and profile信用記錄和規(guī)模credit

23、rating信用等級credit risk allocation and management信用風險的分攤及管理credit risk信用風險credit underwriting process信用擔保程序credit-based lessor立足于信用的出租人credit-oriented lessor(經(jīng)營租賃中的 )信貸導向型出租人creditors 債權(quán)人creditworthiness信譽criterion （衡量用的）標準critical goals關(guān)鍵性目標cross-border funding跨境融資currency risk貨幣風險current and non-cur

24、rent liabilities當期及非當期負債歡迎下載7精品文庫current ratio流動比率current realization即期實現(xiàn)cushion 緩沖customer contact客戶聯(lián)系customer's purchase cycle客戶的購買周期customers客戶damage損害dampening effect削弱性效應data transfer數(shù)據(jù)轉(zhuǎn)換data transmission數(shù)據(jù)傳輸DDC (dedicated contract carriage)指定車型及司機的合同車隊dealer lessors供應商出租人debt capital 債務資本d

25、ebt covenant債務契約debt instruments 債務證書debt issuance costs債務發(fā)行成本debt maturities債務期限debt securities債務證券debt service 債息debt-equity ratios 自有資金負債率debt-equity treatment債務權(quán)益處理debtor 債務人debt-to-equity ratio權(quán)益負債率decay （機械設(shè)備的）腐蝕declarations聲明dedicated capacity carriage指定最低運輸量的合同車隊dedicated carriage一應俱全的車廂dedu

26、ctibility可抵扣程度deduction扣減default 違約defeasance structures帶有廢止條款的結(jié)構(gòu)defense 抗辯deficiency claim損失索賠deficiency損失、缺陷definitional maze定義上的曖昧不明definition 定義deflation 通貨緊縮deinstallation拆卸delay in delivery延遲交付delinquencies拖欠delivery and acceptance process交付及驗收程序denunciation退出deposit account押金賬項deposit taker存款

27、接受者歡迎下載8精品文庫deposition處置depreciated value 折余價值depreciation allowance折舊提存depreciation benefit折舊好處depreciation deductions折舊抵扣depreciation expense折舊費用depreciation period折舊期間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減損developed and mature market

28、發(fā)達而成熟的市場diagnostic equipment診斷設(shè)備differentiation 差別化digitization數(shù)字化diluted earning per share每股稀釋后收益direct and consequential damage直接和間接損失direct financing lease直接融資租賃direct tax 直接稅disaster recovery services（電腦租賃的）救災服務disclaimer免責disclosure items 披露項目discount rate 折現(xiàn)率discounted present value折現(xiàn)值discreti

29、on自由酌情處理discrimination 差別待遇disguised credit sale變相信貸銷售disguised purchaser of the leased asset經(jīng)過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）dispute resolution process爭議解決程序dissolution解散distinction區(qū)別distinctive triangular relationship特有的三邊關(guān)系distribution分配diverse nuances多樣化的細微差別diversification多樣化diversity 多樣性dividends紅利docum

30、entation文件制作及提供domestic law國內(nèi)法double taxation agreement雙重課稅協(xié)議double tax雙重稅double-dip tax leases（租賃一方為美國法人而另一方不是美國法人時的）雙重所有權(quán)租賃協(xié)議down payment定金歡迎下載9精品文庫down time窩工時間downgraded信用等級下降downward sloped interest expense line趨降的利息費用曲線draftsmanship（合同文本的）起草due diligence應有的審慎durability 耐久性duration of delay 拖延的

31、持續(xù)時間duress 脅迫early buyout提前買斷early termination 提前結(jié)束earnings before minority interest少數(shù)權(quán)益前收益earnings pattern 收益模型EBO (early buyout)提前買斷economic benefits經(jīng)濟利益economic climate 經(jīng)濟氣候economic life經(jīng)濟壽命economic ownership經(jīng)濟上的所有權(quán)education 教育effective date生效日effective ownership有效的所有權(quán)effective waiver of defenses

32、（對）抗辯的有效放棄effectiveness有效性electronic mail電子郵件eligibility 合格性embedded嵌入emerging lease markets新興租賃市場employee benefit plans雇員福利計劃enactment實施encumbrance留置權(quán)end-of-term consequences期末結(jié)果end-of-term process期末程序ends up 倒閉end-users最終用戶enforceable強制性的enforcing remedies實施補救engine 發(fā)動機enhanced equipment trust cer

33、tificate增級的設(shè)備信托證書enter into force 生效entitlement權(quán)利資格Environmental Liability Act（德國）環(huán)境責任法EPS(earning per share)每股收益率equalizing等量化equipment cost設(shè)備成本equipment defects設(shè)備瑕疵歡迎下載10精品文庫equipment identification 設(shè)備認定equipment leasing industry設(shè)備租賃業(yè)equipment risk allocation and management設(shè)備風險的分擔及管理Equipment Sche

34、dule 設(shè)備清單equitable owner 衡平法上的所有權(quán)人equity capital權(quán)益資本equity contribution 權(quán)益出資equity in net loss of invests投資凈損失中的權(quán)益equity insertion權(quán)益嵌入（指經(jīng)營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金）equity investor權(quán)益投資人equity securities 權(quán)益證券ERISA （ Employee Retirement Income and Security Act）（美國）雇員退休收入及擔保法escalation clauses 自動調(diào)整條款

35、essential use實質(zhì)性使用estate （房地產(chǎn)）產(chǎn)業(yè)estimated remaining period估計的剩余期間estimated residual 估計的余值estimates估計ETO(early termination option)（對）提前結(jié)束（的）任擇權(quán)evolution 演變excess cash 過?，F(xiàn)金excess deduction 超額扣減exchange交換excise tax許可證稅exclusive remarketing firms（只處置某類設(shè)備的）專業(yè)性再處置公司executory cost執(zhí)行成本exempt assets免稅資產(chǎn)exemp

36、t entity免稅機構(gòu)exercisable可行使的exercise price行使（某項權(quán)利，例如購買任擇權(quán)時的）價格exhaustion損耗Exhibit （契約性文件的）附件EXIM bank （美國）進出口銀行expenditure 開支expertise 專長expiration of the initial lease term初始租賃期限的屆滿exposure to residual asset value所承擔的資產(chǎn)殘值風險express warranty 明示的擔保extended retention of possession對占有的延伸提留extension延期exte

37、rnal reporting risk財務報告引起的外部風險FAA(Federal Aviation Administration)(美國 )聯(lián)邦航空署face value面值factoring company代理融通公司歡迎下載11精品文庫fair market value leases 公允市值租賃（指租金按租賃市場的常見數(shù)額來確定）fair market value transactions公允市值交易fair value 公允價值fair wear and tear合理磨損FASB(Federal Accounting Standards Board) 13（美國）財務會計標準委員會第

38、13 號說明：租賃FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托fatal illness絕癥features 裝置federal income tax聯(lián)邦所得稅Federal Tax Court（德國）聯(lián)邦稅務法庭federally guaranteed mortgage聯(lián)邦保證抵押fee receivable 應收費fee subordination附加費fee-based financing services以收費為基礎(chǔ)的融資服備Felalease拉美租賃協(xié)會fiber optics光纖fiduciar

39、y responsibilities受托責任filing 備案finance and other income 財務及其它收入finance charges財務費用finance companies金融公司、財務公司finance lease laws融資租賃法律finance lease 融資租賃協(xié)議financial assets金融資產(chǎn)financial bottom line財務底線financial components財務成份financial distortion財務失真financial institution金融機構(gòu)financial instruments 金融證書，金融工

40、具financial leasing transaction融資租賃交易financial leasing融資租賃financial lessor融資出租人financial performance財務業(yè)績financial ratios財務比率financial reality財務現(xiàn)實financial reporting risk(因財務失真所導致的)財務報告風險financial statement appearance資產(chǎn)負債表的表現(xiàn)financial terms融資條件financiers融資人financing source融資來源finding 認定firm term 確定的條款

41、first amendment leases首期更改租賃協(xié)議five different frameworks（作為租賃交易宏觀環(huán)境的）五個不同的框架歡迎下載12精品文庫fixed investment trust固定投資信托fixed purchase option固定價格購買任擇權(quán)fixed rate固定利率fixed wire有線 (通信 )fixture filing固定備案flexibility 靈活性floating lease accrued interest receivable 浮動租賃應計的應收利息 fluctuation 波動FMRV(fair market rental

42、 value)公允的租金市值footnote disclosure通過附注披露foreclosure disposition扣押抵債處置foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）forklift 叉車form report格式報告forward rate agreement遠期利率協(xié)議forward start swaps遠期掉期four criteria （區(qū)別融資租賃和經(jīng)營租賃的）四項標準fractional interest零散權(quán)益franchise特許權(quán)fraud 欺詐free standing derivative instruments自力支撐的衍生工具fro

43、m cradle to grave從搖籃到墳墓（指自始至終全程服務）front-end payment前端支付FSL(full-service lease)全程服務租賃fuel use tax燃料使用稅full commitment全額承諾full disclosure充分披露full-payout versus non-full-payout全額支付還是非全額支付full-payout全額支付full-service lease全套服務租賃fund appropriation撥款fund risk 籌資風險funding resources籌資渠道funding risk籌資風險furnis

44、h 供應future cash flow未來的現(xiàn)金流future lease payment未來租賃付款GAAP(generally accepted accounting principle)公認會計準則gains 收益gear ratio資本充足率gearing 資本充足率general intangible一般無形物geographic distance地理上的距離German Insolvency Act德國破產(chǎn)法歡迎下載13精品文庫global leasing industry全球租賃業(yè)global survey全球調(diào)查globalization全球化goods 貨物goodwill

45、 商譽governmental agency政府（指定的）代理機構(gòu)governmental body政府機構(gòu)governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral) 毛利稅遞延grantor trust委托人信托g(shù)rantors 委托人grantor 授予人growth rate 增長率guaranteed residual value有擔保的殘值guarantee擔保hallmark 印記hardware 硬件harmonization(在有著不同法規(guī)情況下的)協(xié)調(diào)headings 標題health care merchant fund incorporation保健商融資公司health care receivables保健應收款health care services保健服務healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通漲hedge 套期保值helicopters直升機hell-or high water clauses絕對責任條款high technology leasing高技術(shù)租賃hire purchase agreement租