财务术语的中英对照(doc82)

1、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accountingprinciple会计准ac

2、counting 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additionalmargin 附力口禾差addit

3、ionalrisk 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administrativefee 管理费AdministrativeLaw （美国）行政法advance notice事先通知advance 放款adverse tax consequences 不禾的税收后果advertising 做广告affiliatedgroup 联合团体affiliate附属机构African Leasing Association非洲租赁协会after-taxrate税后利率aggregate rents 合

4、计租金aggregaterisk合计风险agreement concerning rightsof explorenatural resources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airworthiness directives （飞机的）适航指令alliances 联盟allocationof finance income 贝才务收益分配allowance for losses on receivables应收款损失备抵金alternativeuses 改换用途地使用amenabili

5、tyto 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 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 app

6、ropriation年度预算拨款appendix（契约性文件的）附件applicablelaw 适用法律applicable securities laws 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

7、决的）任意的和人为抬高的价值arbitration仲裁arm s 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

8、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 认可availability of fixed

9、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bankrup

10、tcy court 破产法院bankruptcy law 破产法bankruptcy proceedings破产程序bankruptcy 破产bareboat charterer光 M3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bindingagreement有约束力的协议blind vendor discount 卖主暗扣bluebo

11、ok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捆绑（服务）business acquisition 业务收购businessand occupationt

12、ax营业及开业许可税business generation 业务开发businesstrust 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capitalcontribution 出资额capitalcost资本费用capital expenditure 基建费用 capitallease融资租赁协议capitalmarket 资本市场capitalize 资本化

13、 captive financecompany 专属金融公司captives 专属公司 carryingamount 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-ad

14、ded 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

15、路板civiland commercial law民商法CivilCode （德国）民法典civillaw country （欧洲大陆各国的）大陆法系国家claim权利要求classes 级另Uclassificationcriteria 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

16、客clinic 诊所collateralagent 副代理人collateral tracking system 抵押物跟踪制度collateralvalue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

17、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comprehensiveincome 综合收入comptroller 审计官computer计算机conceptual difference 概念上的差另concession period持有特许权的期间concess

18、ion 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 非经同 意的留置consent 同意consideration 对价consolidation 合并constructiveacceptance ofcollateral

19、抵押物的指定接受constructivesale 推定出售consulting and advisory services 咨询及顾问务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 beyond the termination d

20、ate 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contractingcost 缔约成本contractingstates 缔约国contracts for services 月艮务合同contractualprovisions 合同条款contributions 出资Convention on

21、the Recognition and Enforcement of Foreign 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有说力的案例core framework 核心框架corporate aircraft 公务（飞）机corporatedebt market 公司债市场corporate guarantees 公司担保corporateincome tax 公司所得税corporation 公司correlation 相关性costofcapita

22、l 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 liquidityenhancement 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creditenhancem

23、ent 信用增级credithistory and profile信用记录和规模creditrating 信用等级credit risk allocation and managemen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（衡量用的）标准criticalgoals 关键性 目 标cross-borde

24、r 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 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capitalconstrai

25、nt 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 captivefinance company 专属金融公司captives专属公司carryingamount 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

26、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 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 certificateofparticipation共享证书certific

27、ate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 级另Uclassificationcriteria 归类标准classification determination 类:别的确定classificationindicators 分类指标cla

28、ssificationof 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collateralagent 副代理人collateral tracking system 抵押物跟踪制度collateralvalue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

29、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

30、comprehensive income 综合收入comptroller 审计官computer计算机conceptual difference 概念上的差另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 ofusage 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

31、non-consensual lien 同意或 非经同 意的留置consent 同意consideration 对价consolidation 合并constructiveacceptance of collateral 抵押物的指定接受constructivesale 推定出售consulting and advisory services 咨询及顾问务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c

32、onsumption 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 （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contractingco

33、st 缔约成本contractingstates 缔约国contracts for services 月艮务合同contractualprovisions 合同条款contributions 出资Convention on the Recognition and Enforcement of Foreign 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有说力的案例core framework 核心框架corporate aircraft 公务（飞）机corpo

34、ratedebt market 公司债市场corporate guarantees 公司担保corporateincome tax 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

35、 liquidityenhancement 信用及流动性增级credit card 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creditriskallocationand managemen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-orien

36、ted 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criticalgoals 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

37、damage损害dampening effect 肖U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debtmaturities债务期限debt securities债务证券debt service 债息debt-equityratios 自有资金负债率debt-eq

38、uitytreatment 债务一权益处理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 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definitionalmaze定义上的暧昧不明defini

39、tion 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depreciationallowance 折旧提存depreciationbenefit 折旧好处depreciationdeductions 折旧抵扣depreciationexpense 折

40、旧费用depreciationperiod 折旧期间deregulation解除管制derivative financial instruments 彳为生的金融工具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 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d

41、irect financing lease 直接融资租赁direct tax直接税disaster recovery services （电月而租赁的）救灾务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 resoluti

42、on process 争议解决程序dissolution 解散distinction区另 Udistinctive triangular relationship特有的三边关系distribution 分酉已diversenuances多样化的细微差别diversification 多样化diversity 多样性dividends 红禾documentation文件制作及提供domestic law 国内法double taxationagreement 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

43、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 趋降的禾U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earningsbeforeminorityinterest 少数权益前收益earningspattern 收益模型EBO (early buyou

44、t)提前买断economic benefits 经济利J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 (对)抗辩的有效放弃effectiveness 有效性electronic mail 电子邮件eligibility 合格性embedde猷入emerging lease markets 新兴租赁市场employee benefit plans雇员福禾

45、计戈Uenactment 实施encumbrance 留置权end-of-termconsequences 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equal

46、izing 等量化equipment cost 设备成本equipment defects 设备壬限疵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equitableowner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 _ins

47、ertion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 （ 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estimatedremaining period 估计的剩余期间estimatedresidual 估计的余值estimates 估计 ETO（early termination op

48、tion）（对）提前结束（的）任择权 evolution 演变 excess cash过乘U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 exhaustion 损耗 Exhibit（契约性文件的）附件EXIM bank （美国）进出

49、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 AviationAdministration美国)联邦航空署face value 面值factoringcomp

50、any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 valuetransactions 公允市值交易fair value公允价值fair wear and tear 合理磨损FASB(Federal AccountingStandards 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federalincome t

51、ax 联邦所得税FederalTax 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附力口费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 otherincome贝才务及其它收入finance charges贝才务费用finance companies 金融公司、贝才务公司fin

52、ance lease laws融资租赁法律finance lease融资租赁协议financialassets 金融资产financialbottom line 贝才务底线financialcomponents 贝才务成份financialdistortion 贝才务失真financialinstitution 金融机构financialinstruments 金融证书，金融工具financialleasing transaction融资租赁交易financialleasing 融资租赁financiallessor融资出租人financialperformance 贝才务业绩financia

53、lratios 财务比率financialreality 财务现实financialreporting risk（因财务失真所导致的）财务报告风险financialstatement appearance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 pu

54、rchase 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J率协议 forward startswaps 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franc