会计专业术语中英文对照

1、.a 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accounting principle会计准则accounting treatm

2、ent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补充备案additional margin附加利差additional risk 附加风险addi

3、tions （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非洲租赁协会after-tax rate 税后利率aggregate rents合计租金aggregate risk

4、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 receivables应收款损失备抵金alternative uses 改换用途地使用amenability to foreign i

5、nvestment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 Minimum Tax)（美国）可替代最低税analogous to 类推为annual budget appropriation年度预算拨款ap

6、pendix（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 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arbi

7、tration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 specificity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

8、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authenticate认证authentication证实authority当局authorize认可availability of fixed rate medium-term financing固定利

9、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 cost破产成本bankruptcy court破产法院bankruptcy law破产法b

10、ankruptcy 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 collect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 lose

11、s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

12、 trust商业信托by(e)-laws细则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 finance company专属金融公司captives 专属

13、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 sa

14、le 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civ

15、il 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

16、 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 risk 商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队comm

17、on 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持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议condit

18、ions 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咨询及顾问服务

19、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终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract mainten

20、ance（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 Recognition and Enforcement of Foreign Arbitral Awardconvention公约converted sub

21、ordinated 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 funds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cou

22、rse 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 and profile 信用记录和规模credit rating信用等级credit risk allocation and management 信用风

23、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货币风险current and non-current liabilities当期及非当期负债.承认和执行外国仲裁裁决公约;.current

24、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damage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 capital 债务资本debt covenant债务契约debt instruments 债务证书debt issu

25、ance 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一应俱全的车厢deductibility可抵扣程度deduction扣减default 违约defeasance

26、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 taker存款接受者;.deposition处置depreciated value 折余价值depreci

27、ation 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diagnostic equipment诊断设备differentiation 差别化di

28、gitization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discrimination 差别待遇disguised credit sale变相信贷销

29、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文件制作及提供domestic law国内法double taxation agreeme

30、nt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early buyout提前买断early termination 提前结束earnin

31、gs 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economic life经济寿命economic ownership经济上的所有权education 教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility

32、合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up 倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine 发动机enhanced equipment trust certificate增级的设备信托证书enter into force 生效entitlement权利资格Enviro

33、nmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost 设备成本equipment defects设备瑕疵;.equipment identification 设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule 设备清单equitable owner 衡平法上的所有权人equity capital权益资本equity contr

34、ibution 权益出资equity in net loss of invests投资净损失中的权益equity insertion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）equity investor权益投资人equity securities 权益证券ERISA （ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses 自动调整条款essential use实质性使用estate （房地产）产业estimated remaining period估计的剩余期

35、间estimated residual 估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution 演变excess cash 过剩现金excess deduction 超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable可行使的exercise price行使（某项权利，例如购买任择权时的）价格exh

36、austion损耗Exhibit （契约性文件的）附件EXIM bank （美国）进出口银行expenditure 开支expertise 专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty 明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administratio

37、n)(美国 )联邦航空署face value面值factoring company代理融通公司;.fair market value leases 公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value 公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13 号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投

38、资信托fatal illness绝症features 装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable 应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing 备案finance and other income财务及其它收入finance ch

39、arges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease 融资租赁协议financial assets金融资产financial bottom line财务底线financial components 财务成份financial distortion财务失真financial institution金融机构financial instruments 金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lesso

40、r融资出租人financial performance 财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding 认定firm term 确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不

41、同的框架;.fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线 (通信 )fixture filing固定备案flexibility 灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value) 公允的租金市值footnote disclosure通过附注披露foreclosure disposition 扣押抵债处置foreclosure了

42、结抵押（抵押权人按规定拍卖抵押物以受偿）forklift 叉车form report格式报告forward rate agreement 远期利率协议forward start swaps 远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise 特许权fraud 欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave 从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease

43、) 全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk 筹资风险funding resources筹资渠道funding risk筹资风险furnish 供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted

44、accounting principle)公认会计准则gains 收益gear ratio资本充足率gearing 资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法;.global leasing industry全球租赁业global survey全球调查globalization全球化goods 货物goodwill 商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmen

45、tal taking政府征用GPTD(gross profit tax deferral) 毛利税递延grantor trust委托人信托grantors 委托人grantor 授予人growth rate 增长率guaranteed residual value有担保的残值guarantee担保hallmark 印记hardware 硬件harmonization(在有着不同法规情况下的)协调headings 标题health care merchant fund incorporation保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge 套期保值helicopters直升机hell-or high water clauses绝对责任条款hig