财务术语的中英对照

1、财务术语的中英对照（doc 82）财务术语的中英对照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 力口速支付acceptance date 接受日acceptance 接受accession 力口入accessories附属设备accountability 承担责任的程度accountingbenefits会计利J益accounting period会计期间accountingpolicies会计政策accoun

2、tingprinciple会计准accounting treatment 会计处理accountsreceivables应收账款accounts 账项accreditedinvestors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addition

3、al 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 非洲租赁协会after-t

4、ax 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 receivables 应收款

5、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 con sideration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 Minim

6、um 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 appropr iation prov isions 拨款条例 appropr iation 侵占 approval authority 核准权 approval

7、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articlesof incorporation公司章程AsiaLeaae 亚洲租赁协会assess 评估assetmanager 设备经理assetrisk insurance资产风险保险asset securitizatio

8、n 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backedfinancing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 （automatictransferof title） 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计a

9、uthenticate 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backed-up servicer 替补服务者backhoe 反铲装载机balance sheet date 资

10、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

11、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 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 addit

12、ional 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 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capitalallocation资本分派capitalconstraint资金掣肘capitalcontributi

13、on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captive financecompany 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 app

14、lications 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category 种类causal sale 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chattelmo

15、rtgage 动产抵押chattelpaper 动产文据checking account 存款支票户checklists 审核内容清单circuit board 线路板civilandcommercial law 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classification determination 类别的确定classificationindicators分类指标classificationof leases租赁协议分类classi

16、ficationopinion 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collateralized by thirdue 以第三方到期医疗应收款作为质押party medical receivables dcollateral 抵押物collect and disburse 收取和支付collectibility 可收回程度collectio

17、n 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compt

18、roller 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

19、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

20、 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contractmaintenance （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contractingcost 缔约成本contracti

21、ngstates 缔约国contracts for services 服务合同contractualprovisions合同条款contributions 出资Convention on the Recognition and Enforcement of F oreign ArbitralAward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corporateaircraft公务（飞）机corporatedebt market公司

22、债市场corporate guarantees 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 liquidityenhanceme

23、nt 信用及流动性增级creditcard receivables 信用卡应收款creditcard 信用卡creditdevelopment 信用变化creditenhancement 信用增级credithistory and profile信用记录和规模creditrating 信用等级creditrisk allocation and managemen皑用风险的分摊及管理creditrisk 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

24、 ） 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current ratio 流动比率current realization 即期实现cushion 缓冲customer contact 客户联系customer s purchase cycle 客户的购买周期customers 客户cable TV netwo

25、rk 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captive financecompany 属金融公司captives 专属公司carrying amount 维持费用carrying value 账面结存价值cas

26、e 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category 种类causal sale 偶然销售ceiling 上限cellular（mobile） 移动通信cent

27、ralauthority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checking account 存款支票户checklists 审核内容清单circuit board 线路板civilandcommercial law 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class

28、ificationcriteria 归类标准classification determination 类别的确定classificationindicators分类指标classificationof leases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collateral agent 副代理人collateraltracking system 抵押物跟踪制度collateral value 抵押物价值collateralized

29、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common law country （英美等）海洋法系国家common trust 共同信托

30、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conditions of usage 使用条件conduit struc

31、ture 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Consumer Cred

32、it 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 maintenance

33、 （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contractingcost 缔约成本contractingstates 缔约国contracts for services 服务合同contractualprovisions 合同条款contributions 出资Convention on the Recognition and Enforcement of ForeignArbitralAward承认和执行外国仲裁裁决公约convention 公约

34、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corporateaircraft公务（飞）机corporatedebt market公司债市场corporate guarantees 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coterminous rate 同期利率counsel 律师counterclaim 反诉coun

35、terpart 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 liquidityenhancement 信用及流动性增级creditcard receivables 信用卡应收款creditcard 信用卡creditdevelopment 信用变化creditenhancement 信用增级credithistory and profile信用记录和规模creditrating 信用等级creditrisk allocation and mana

36、gemen皑用风险的分摊及管理creditrisk 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current r

37、atio 流动比率current realization 即期实现cushion 缓冲customer contact 客户联系customer s 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

38、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-equityratios 自有资金负债率debt-equitytreatment 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d

39、efault 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definitionalmaze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d

40、epreciated value 折余价值depreciationallowance 折旧提存depreciationbenefit 折旧好处depreciationdeductions折旧抵扣depreciationexpense 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 e

41、quipment 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 consequentialdamage直接和间接损失directfinancinglease 直接融资租赁directtax 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discrimin

42、ation 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documentatio

43、n 文件制作及提供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du

44、ress 胁迫early 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economic life 经济寿命economic ownership 经济上的所有权education 教育effectivedate 生效日effectiveownership 有效的所有权effectivewaiver of defenses

45、(对)抗辩的有效放弃effectiveness 有效性electronic mail 电子邮件eligibility 合格性embedded 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 equipmen

46、t trust certificate 增级的设备信托证书enter into force 生效entitlement 权利资格Environmental 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Equi

47、pment Schedule 设备清单equitable owner 衡平法上的所有权人equity capital 权益资本equity contribution 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

48、 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

49、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 exhaustion 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extendedrete

50、ntionof possession 对占有的延伸提留extension 延期externalreportingrisk 财务报告引起的外部风险FAA（Federal Aviation Administration）（ 美国 ） 联邦航空署face value 面值factoringcompany代理融通公司fairmarket valueleases 公允市值租赁（指租金按租赁市场的常见数额来确定）fairmarket value transactions公允市值交易fair value 公允价值fair wear and tear 合理磨损FASB（Federal AccountingSt

51、andards Board） 13 （美国）财务会计标准委员会第13 号说明：租赁FASIT （financial assetsecuritization investmenttrust） 金融资产证券化投资信托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

52、Felalease 拉美租赁协会fiber optics 光纤fiduciary responsibilities 受托责任filing 备案financeand otherincome 财务及其它收入financecharges 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financialassets 金融资产financialbottom line 财务底线financialcomponents 财务成份financialdistortion 财务失真financialinstit

53、ution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financial reporting risk（ 因财务失真所导致的 ） 财务报告风financialstatementappearance 资产负债表的表现financialterms 融资条件financiers 融资人financi

54、ngsource 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）五个不同的框架fixedinvestmenttrust固定投资信托fixed purchase option 固定价格购买任择权fixedrate 固定利率fixedwire 有线 （通信 ）fixture filing 固定备案flexibility灵活性floatingleaseaccrued interest receivable 浮动租赁应计的应收利息fluctuation

55、波动FMRV（fairmarket rentalvalue） 公允的租金市值footnotedisclosure 通过附注披露foreclosure disposition 扣押抵债处置foreclosure 了结抵押（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fractionalinterest 零散权益franchise 特许权fraud 欺诈free standing deri

56、vative 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) 全程服务租赁fuel use tax 燃料使用税fullcommitment 全额承诺fulldisclosure 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f

57、unding 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 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 InsolvencyAct 德国破产法global leasing industry 全球租赁业globa

58、l 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governmentalbody 政府机构governmentalfund 政府基金governmental 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hardw

59、are 硬件harmonization（ 在有着不同法规情况下的 ） 协调headings 标题healthcaremerchantfund incorporation保健商融资公司healthcarereceivables保健应收款healthcareservices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hightechnologyleasing高技术租赁hirep

60、urchaseagreement租购协议hirepurchasecontracts租购合同hirer 租入人holders 持有人homogeneity 同质性hospitalization (到)医院治疗hours of use (设备的)使用小时hurdle rate 最低可接受费率IAS(International Accounting Standard) 17 国 际 会 计 准则 17 租赁IDC(initialdirectcosts) 初始直接费用identification 确认idle capacity 闲置的能力IFC(International Finance Corpor