会计与财务术语.docx

会计与财务术语apaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability（德国）生产责任法action诉讼actualownership事实上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee管理费AdministrativeLaw（美国）行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议aircraftregistry飞机登记airframe（飞机的）机身airports机场airworthinessdirectives（飞机的）适航指令alliances联盟allocationoffinanceincome财务收益分配allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修改AmericanLawInstitute美国法学会amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage使用量AMT(AlternativeMinimumTax) （美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriation侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue(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armslengthtransaction公平交易arrangement安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articlesofincorporation公司章程AsiaLeaae亚洲租赁协会assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的出租人asset-orientedlessor(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attheexpiry期限届满时ATT(automatictransferoftitle) 所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所管理的已筹资金资产净额平均值aviationauthority民航当局backed-upservicer替补服务者backhoe反铲装载机balancesheetdate资产负债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑（在一起的）附加服务bundling捆绑（服务）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则byte字节cableTVnetwork有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capitalallocation资本分派capitalconstraint资金掣肘capitalcontribution出资额capitalcost资本费用capitalexpenditure基建费用capitallease融资租赁协议capitalmarket资本市场capitalize资本化captivefinancecompany专属金融公司captives专属公司carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcollatera1现金抵押cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金收入及现金运用casualtyvalue要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-addedtomograph)依靠电脑的层析X射线摄影机category种类causalsale偶然销售ceiling上限cellular(mobile)移动通信centralauthority中央集权certificateofacceptance接受证书、验收证书certificateofparticipation共享证书certificate证书charitabletrust公益信托chattelmortgage动产抵押chattelpaper动产文据checkingaccount存款支票户checklists审核内容清单circuitboard线路板civilandcommerciallaw民商法CivilCode（德国）民法典civillawcountry（欧洲大陆各国的）大陆法系国家claim权利要求classes级别classificationcriteria归类标准classificationdetermination类别的确定classificationindicators分类指标classificationofleases租赁协议分类classificationopinion分类观点classificationprocess归类过程clawback(用附加税)填补（福利开支）client顾客clinic诊所collateralagent副代理人collateraltrackingsystem抵押物跟踪制度collateralvalue抵押物价值collateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款作为质押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry（英美等）海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步、特许conclusion结论conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure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consensualornon-consensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvisoryservices咨询及顾问服务ConsumerCreditAct（德国）消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保交易consumertransaction消费者交易consumptiontax消费税container集装箱contingentrental随机租金contingentrents随机租金continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintenance（对设备的）合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同出售contractingcost缔约成本contractingstates缔约国contractsforservices服务合同contractualprovisions合同条款contributions出资ConventionontheRecognitionandEnforcementofForeignArbitralAward承认和执行外国仲裁裁决公约convention公约convertedsubordinatednotes可转换次级票据convincingcase有说服力的案例coreframework核心框架corporateaircraft公务（飞）机corporatedebtmarket公司债市场corporateguarantees公司担保corporateincometax公司所得税corporation公司correlation相关性costofcapital资金成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率counsel律师counterclaim反诉counterpart副本courseofdealingandusageoftrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机creditandliquidityenhancement信用及流动性增级creditcardreceivables信用卡应收款creditcard信用卡creditdevelopment信用变化creditenhancement信用增级credithistoryandprofile信用记录和规模creditrating信用等级creditriskallocationandmanagement信用风险的分摊及管理creditrisk信用风险creditunderwritingprocess信用担保程序credit-basedlessor立足于信用的出租人credit-orientedlessor(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criticalgoals关键性目标cross-borderfunding跨境融资currencyrisk货币风险currentandnon-currentliabilities当期及非当期负债currentratio流动比率currentrealization即期实现cushion缓冲customercontact客户联系customerspurchasecycle客户的购买周期customers客户damage损害dampeningeffect削弱性效应datatransfer数据转换datatransmission数据传输DDC(dedicatedcontractcarriage)指定车型及司机的合同车队dealerlessors供应商出租人debtcapital债务资本debtcovenant债务契约debtinstruments债务证书debtissuancecosts债务发行成本debtmaturities债务期限debtsecurities债务证券debtservice债息debt-equityratios自有资金负债率debt-equitytreatment债务权益处理debtor债务人debt-to-equityratio权益负债率decay（机械设备的）腐蚀declarations声明dedicatedcapacitycarriage指定最低运输量的合同车队dedicatedcarriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasancestructures带有废止条款的结构defense抗辩deficiencyclaim损失索赔deficiency损失、缺陷definitionalmaze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delayindelivery延迟交付delinquencies拖欠deliveryandacceptanceprocess交付及验收程序denunciation退出depositaccount押金账项deposittaker存款接受者deposition处置depreciatedvalue折余价值depreciationallowance折旧提存depreciationbenefit折旧好处depreciationdeductions折旧抵扣depreciationexpense折旧费用depreciationperiod折旧期间deregulation解除管制derivativefinancialinstruments衍生的金融工具designatedlocation指定的位置detention扣押detraction减损developedandmaturemarket发达而成熟的市场diagnosticequipment诊断设备differentiation差别化digitization数字化dilutedearningpershare每股稀释后收益directandconsequentialdamage直接和间接损失directfinancinglease直接融资租赁directtax直接税disasterrecoveryservices（电脑租赁的）救灾服务disclaimer免责disclosureitems披露项目discountrate折现率discountedpresentvalue折现值discretion自由酌情处理discrimination差别待遇disguisedcreditsale变相信贷销售disguisedpurchaseroftheleasedasset经过伪装的租赁资产买入人（指融资租赁的承租人）disputeresolutionprocess争议解决程序dissolution解散distinction区别distinctivetriangularrelationship特有的三边关系distribution分配diversenuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domesticlaw国内法doubletaxationagreement双重课税协议doubletax双重税double-diptaxleases（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downpayment定金downtime窝工时间downgraded信用等级下降downwardslopedinterestexpenseline趋降的利息费用曲线draftsmanship（合同文本的）起草duediligence应有的审慎durability耐久性durationofdelay拖延的持续时间duress胁迫earlybuyout提前买断earlytermination提前结束earningsbeforeminorityinterest少数权益前收益earningspattern收益模型EBO(earlybuyout)提前买断economicbenefits经济利益economicclimate经济气候economiclife经济寿命economicownership经济上的所有权education教育effectivedate生效日effectiveownership有效的所有权effectivewaiverofdefenses（对）抗辩的有效放弃effectiveness有效性electronicmail电子邮件eligibility合格性embedded嵌入emergingleasemarkets新兴租赁市场employeebenefitplans雇员福利计划enactment实施encumbrance留置权end-of-termconsequences期末结果end-of-termprocess期末程序endsup倒闭end-users最终用户enforceable强制性的enforcingremedies实施补救engine发动机enhancedequipmenttrustcertificate增级的设备信托证书enterintoforce生效entitlement权利资格EnvironmentalLiabilityAct（德国）环境责任法EPS(earningpershare)每股收益率equalizing等量化equipmentcost设备成本equipmentdefects设备瑕疵equipmentidentification设备认定equipmentleasingindustry设备租赁业equipmentriskallocationandmanagement设备风险的分担及管理EquipmentSchedule设备清单equitableowner衡平法上的所有权人equitycapital权益资本equitycontribution权益出资equityinnetlossofinvests投资净损失中的权益equityinsertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equityinvestor权益投资人equitysecurities权益证券ERISA（EmployeeRetirementIncomeandSecurityAct）（美国）雇员退休收入及担保法escalationclauses自动调整条款essentialuse实质性使用estate（房地产）产业estimatedremainingperiod估计的剩余期间estimatedresidual估计的余值estimates估计ETO(earlyterminationoption)（对）提前结束（的）任择权evolution演变excesscash过剩现金excessdeduction超额扣减exchange交换excisetax许可证税exclusiveremarketingfirms（只处置某类设备的）专业性再处置公司executorycost执行成本exemptassets免税资产exemptentity免税机构exercisable可行使的exerciseprice行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIMbank（美国）进出口银行expenditure开支expertise专长expirationoftheinitialleaseterm初始租赁期限的届满exposuretoresidualassetvalue所承担的资产残值风险expresswarranty明示的担保extendedretentionofpossession对占有的延伸提留extension延期externalreportingrisk财务报告引起的外部风险FAA(FederalAviationAdministration)(美国)联邦航空署facevalue面值factoringcompany代理融通公司fairmarketvalueleases公允市值租赁（指租金按租赁市场的常见数额来确定）fairmarketvaluetransactions公允市值交易fairvalue公允价值fairwearandtear合理磨损FASB(FederalAccountingStandardsBoard) 13（美国）财务会计标准委员会第13号说明：租赁FASIT(financialassetsecuritizationinvestmenttrust)金融资产证券化投资信托fatalillness绝症features装置federalincometax联邦所得税FederalTaxCourt（德国）联邦税务法庭federallyguaranteedmortgage联邦保证抵押feereceivable应收费feesubordination附加费fee-basedfinancingservices以收费为基础的融资服备Felalease拉美租赁协会fiberoptics光纤fiduciaryresponsibilities受托责任filing备案financeandotherincome财务及其它收入financecharges财务费用financecompanies金融公司、财务公司financeleaselaws融资租赁法律financelease融资租赁协议financialassets金融资产financialbottomline财务底线financialcomponents财务成份financialdistortion财务失真financialinstitution金融机构financialinstruments金融证书，金融工具financialleasingtransaction融资租赁交易financialleasing融资租赁financiallessor融资出租人financialperformance财务业绩financialratios财务比率financialreality财务现实financialreportingrisk(因财务失真所导致的)财务报告风险financialstatementappearance资产负债表的表现financialterms融资条件financiers融资人financingsource融资来源finding认定firmterm确定的条款firstamendmentleases首期更改租赁协议fivedifferentfram