2021会计与财务doc

1、精品word可编辑资料- - - - - - - - - - - - -2021 会计与财务 doc第 10 页，共 10 页- - - - - - - - - -国际会计术语英汉对比account帐户accounting system会计系统american accounting association美国会计协会american institute of cpas美国注册会计师协会audit审计balance sheet资产负债表bookkeepking簿记cash flow prospects现金流量猜测certificate in internal auditing内部审计证书 cer

2、tificate in management accounting治理睬计证书certificate public accountant注册会计师cost accounting成本会计external users外部使用者financial accounting财务会计financial accounting standards board财务会计准就委员会financial forecast财务猜测generally accepted accounting principles公认会计原就general-purpose information通用目的信息government accounti

3、ng office政府会计办公室income statement损益表institute of internal auditors内部审计师协会institute of management accountants治理睬计师协会integrity整合性internal auditing内部审计internal control structure内部掌握结构internal revenue service国内收入署internal users内部使用者management accounting治理睬计return of investment投资回报return on investment投资酬劳

4、securities and exchange commission证券交易委员会statement of cash flow现金流量表 statement of financial position财务状况表tax accounting税务会计accounting equation会计等式articulation勾稽关系assets资产business entity企业个体capital stock股本corporation公司cost principle成本原就creditor债权人deflation通货紧缩disclosure批露expenses费用financial statement

5、财务报表financial activities筹资活动going-concern assumption连续经营假设inflation通货膨涨investing activities投资活动liabilities负债negative cash flow负现金流量operating activities经营活动owners equity全部者权益partnership合伙企业positive cash flow正现金流量retained earning留存利润revenue收入sole proprietorship独资企业solvency清偿才能stable-dollar assumption稳

6、固货币假设stockholders股东 stockholders equity股东权益window dressing门面装饰会计& 财务术语的中英对比a payment or serious payments一次或多次付款abatement扣减absolute and unconditional payments肯定和无条件付款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 p

7、eriod会计期间accounting policies会计政策accounting principle会计准就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累计预备金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

8、上的全部权additional filings补充备案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治理费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 as

9、sociation非洲租赁协会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财务收益安排allowance for losses on rec

10、eivables应收款缺失备抵金alternative uses改换用途地使用amenability to foreign investment外国投资的易受掌握程度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酬劳的摊销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 minimum tax（

11、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 approximation近似arbitrary and art

12、ificially 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公正交易arrangement支配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 specificity资产特点 asset tracking资产

13、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全部权自动转移attachments附着物attributes属性auction sale拍卖audits审计authenticate认证authentication证明authority当局authorize认可availa

14、bility 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所治理的已筹资金资产净额平均值aviation authority民航当局backed-up servicer替补服务者backhoe反铲装载机balance sheet date资产负债表日bandwidth带宽bank affiliates银行的下属机构bank quote银行报价 bankruptcy cos

15、t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（各期应对的租金） beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook

16、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bpobargain 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bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开

17、业许可税business generation业务开发business trust商业信托bye-laws细就byte字节cable 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 expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive fina

18、nce company专属金融公司captives专属公司carrying amount维护费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金挑选cash flow coverage ratio现金流偿债才能比率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（指租赁物毁坏或灭失时承租人应对的赔偿金额） casualty灾变、事故catcomputer-added tomograph依靠电脑的层析 x 射线摄影

19、机category种类 causal sale偶然销售ceiling上限cellularmobile移动通信central authority中心集权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存款支票户checklists审核内容清单circuit board线路板civil and commercial law民商法civil cod

20、e（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim权益要求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 t

21、racking 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便利程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队c

22、ommon 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 运算机conceptual difference概念上的差别concession period持有特许权的期间concession 让步、特许conclusion 结论conditional sales agreement附条件销售协议con

23、ditions 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 collateral抵押物的指定接受constructive sale推定出售consulting and advisory services询问及顾问服务c

24、onsumer 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终止日后的接续continuous and close customer contact同客户连续而紧密的接触contract maintena

25、nce（对设备的）合同修理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 recognition 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corpora