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 accounting benefits 会计利益 accounting period会计期间会计政策会计准则会计处理应收账款经备案的投资人accounting policies accounting

2、principle accounting treatment accounts receivables accounts 账项 accredited investorsaccumulated 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addi

3、tional 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非洲租赁协会涉及自然资源开发权的协议after-tax rate 税后利率

4、 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 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财务收益分配己allowance for losses on receivables应收款损失备抵金alternative uses改

5、换用途地使用amenability to foreign investment夕卜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

6、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 artificially high

7、 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-b

8、acked 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）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

9、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资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价ban

10、kruptcy 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 大额项目bill and collect 开票和收款binding agreement 有约束力的协议blind vendor di

11、scount 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 additional services 捆绑（在一起的）附加服务bundling扌困绑（服务）business acquisition 业务收购busi

12、ness 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capit

13、al market 资本市场capitalize 资本化captive finance company专属金融公司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 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

14、故CAT（computer-added tomograph） 依靠电脑的层析X射线摄影机category 种类causal sale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

15、circuit board 线路板civil and commercial law 民商法Civil Code （德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim权利要求classes 级另Uclassification criteria归类标准classification determination类另 U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

16、（用附加税）填补（福利开支）client顾客clinic诊所collateral agent 畐廿代理人collateral tracking system抵押物跟踪制度collateral value 抵押物价值collateralized by third party medical receivables due以第三方至 U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 ris

17、k 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comptroller 审计官computer计算机conceptual difference 概念上的差另 Uconcessi

18、on 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con figure 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constructiv

19、e 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 消费税container集装箱contingent rental 随机租金contingent rents 随机租金continuation

20、 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（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contr

21、ibutions 出资承认和执行外国仲裁裁决公约Convention on the Recognition and Enforcement of Foreign Arbitral Award 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corporate guarantees公司担保corporate income tax公司所得税corporation 公司

22、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 畐廿本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 liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card 信用卡cr

23、edit 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 （

24、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customers purchase cycle客户的购买周期customers 客户damage损害dampening effect 肖U弱性效应data transfer 数据转换data transmission 数据传输D

25、DC (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 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-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

26、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 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delinquen

27、cies 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depreciation 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 ins

28、truments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 差另U化digitization 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（

29、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 差另 U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 区另Udistinctive triangular

30、relationship特有的三边关系distribution 分酉己diverse nuances 多样化的细微差别diversification 多样化diversity多样性dividends 红禾Udocumentation 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 in

31、terest 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

32、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 合格性embedded 嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计戈 Llenactment 实施encumbrance 留置权end-of-term consequences

33、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eq

34、uipment 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 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 invest

35、or 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exce

36、ss 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 可行使的例如购买任择权时的）价格初始租赁期限的届满所承担的资产残值风险对占有的延伸提留exercise price 行使（某项权利, 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e

37、xpiration of the initial lease term exposure to residual asset value express warranty 明示的担保 extended retention of possession extension 延期external reporting risk 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

38、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 g

39、uaranteed 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 charges 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financi

40、al 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 lessor 融资出租人financial performance财务业绩financial ratios 财务比率financial reality 财务现实financi

41、al 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f

42、ixed 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fo

43、rward 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）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

44、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 accounting principle）公认会计准贝 Ugains 收益gear ratio资本充足率gearing资本充足率general

45、 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governmental taking 政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust 委托人

46、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

47、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high technology leasing 高技术租赁hire purchase agreement 租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity 同质性hospitalization(至U)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1

48、7 租赁IDC(initial direct costs)初始直接费用identification 确认idle capacity闲置的能力IFC(lnternational Finance Corporation)国际金融公司illness 疾病illustration 演示 immaterial items 非实质性事项immediately available fund 立即可以得到的资金 impairment of assets资产减损implementation 执行implicit interest rate 隐含利率implied acceptance默认接受implied wa

49、rranty or guarantee 暗示的担保in-bound leases 进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement 损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation 义务的承担 indebtedness 欠款 indemnification 赔偿indemnify 保护indenture trustee 契约受托人independ

50、ent director 独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing 间接的银行租赁indirect tax 间接税individual lessees 个人承租人industrialization 工业化industry dynamics 行业动向industry lingo行话（行业内的暗语）information 信息infrastructure 基础设施infringement 侵权in-house expertise（该公司）自有的专长initial accounting 初始的会计处理initial

51、 case law 初始判例法initial lease term 初始的租期innovation 创新in-place remarketing原地再处置input tax投入税insider transaction 内部交易insolvency 破产inspection findings 检验结果inspection report 检验报告inspection 检验inspector检验员institutional finance 机构融资instrument 工具、文据insurance carrier 承保人insurance claims 保险索赔insurance coverage

52、保险类另 Uinsurance function 保险功能insurance policy 保险单intangible assets 无形资产intangible benefit 无形权益 intellectual property right知识产权intelligence gathering 情报收集 intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spre

53、ads 利I差interest rate swaps 利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle 中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（

54、飞机的）国际登记计戈 Ll要求internationalization 国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion 侵犯inventory盘存、存货清册investment company 投资公司investment grade credit rating投资等级信用评级investment return 投资回报investors投资人invoice 发票IOSCO（lnternational Organization of Securities Commissions）证券委员会国际组织IRC （Internal Revenue Code ）（美国）国内税收法irrevocable不可撤销的IRS（Internal Revenue Service）（ 美国）国内税务局issue notes 出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement 裁决judicial arena 司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdict