会计与财务术语

1、会计与财务术语a payment or serious payments 次或屡次付款 abateme nt扣减absolute and unconditionalpayments绝对和无条件付款acceleratedpayme nt力口速支付acceptaneedate 承受日accepta nee承受accessi on 参力口accessories附属设备accou ntability承当责任的程度acco un ti ngben efits 会计利益acco untingperiod 会计期间acco untingpolicies 会计政策acco un ti ngprin ciple

2、 会计准那么acco un ti ngtreatme nt 会计处理acco unts receivables应收账款acco unts 账项accreditedin vestors经备案的投资人accumulatedallowa nee累计准备金ack no wledgeme ntrequireme nt对成认的要求acquisitionof assets 资产的取得acquisiti ons兼并Act on Product Liability德国生产责任法actio n 诉讼actual own ership事实上的所有权additi onalfili ngs补充备案additi onal

3、margin附加利差additi onalrisk附加风险additi ons设备的附件adjustedtax 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advaneen otice 事先通知advanee放款adversetax consequences不利的税收后果advertis ing做广告affiliatedgroup 联合团体affiliate附属机构Africa n Leas ing Associati on非洲租赁协会after -taxrate税后利率aggr

4、egateren ts 合计租金aggregaterisk合计风险agreement concerning rights of explorenatural resources 涉及自然资源开发权的协议agreeme nt 协议aircraftregistry 飞机登记airframe飞机的机身airports 机场airworth in essdirectives 飞机的适航指令allia nces联盟allocati onof finance in come 财务收益分配allowa neefor losses on receivables应收款损失备抵金alter nativeuses改

5、换用途地使用ame nabilityto foreigninvestment外国投资的易受控制程度|ame ndme nt修改American Law Institute美国法学会amortizati onof deferred loa n fees and relatedcon sideratio n递延的贷款费和相关的报酬的摊销amortizati onschedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (AlternativeMinimum Tax )美国可替代最低税an alogousto类推为a

6、nnual budget appropriati on年度预算拨款appe ndix契约性文件的附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletax life适用的应纳税寿命appraisal 评估appraisers评估人员appreciati on溢价appropriati onprovisi ons拨款条例appropriati on侵占approvalauthority核准权approval核准approximati on近似arbitrary and artificially high value （承租人违约

7、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arbitrati on仲裁arm ' length transaction公平交易arran geme nt安排arrest 拘留Article 2 A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 in sura nee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 - back

8、ed financing资产支持型融资asset - based lessor 立足于资产的出租人asset -orientedlessor (经营租赁中的)资产导向型出租人asset 资产assig nee 受让人assig nment让与associati on社团at the expiry 期限届满时ATT (automatictransferof title )所有权自动转移attachme nts附着物attributes 属性auctionsale 拍卖audits 审计authe nticate认证authe nticati on证实authority当局authorize认可a

9、vailabilityof 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averageman agednet financed assets 所管理的已筹资金资产净额平均值aviati on authority民航当局backed -up servicer 替补效劳者backhoe 反铲装载机balanee sheet date 资产负债表日ban dwidth带宽bank affiliates银行的下属机构bank quote银行报价ba

10、n kruptcycost破产本钱ban kruptcycourt 破产法院ban kruptcylaw破产法ban kruptcyproceed ings破产程序ban kruptcy破产bareboat charterer光船承租人barga inren ewal opti on廉价续租任择权basic earnings per share 每股根本收益 basic rent根本租金各期应付的租金ben eficiaries 受益人big - ticket items 大额工程bill and collect开票和收款bin di ng agreeme nt有约束力的协议bli nd ve

11、n dor disco unt卖主暗扣bluebook 蓝皮书美国二手市场设备价格手册|book in come 账面收入book loses 账面亏损borrower 借款人BPO (barga inpurchase option )廉价购置任择权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bun dled additi on alservices 捆绑在一起的附加效劳bun dli ng 捆绑效劳bus in ess ac

12、quisiti on业务收购bus in ess and occupati on tax 营业及开业许可税bus in ess gen erati on业务开发bus in ess trust 商业信托by (e)- laws 细那么byte 字节cable TV network有线电视网络cable 电缆can celability 可撤销性can celable可撤销的capacity资格capitalallocati on资本分派capitalcon stra int资金掣肘capitalcon tributi on岀资额capitalcapitalcost资本费用expe nditur

13、e基建费用capital lease融资租赁协议capital market资本市场capitalize 资本化captive finance compa ny 专属金融公司captives 专属公司carry ingamount维持费用carryingvalue 账面结存价值case law案例法cash collatera 1 现金抵押cash elect ion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

14、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ceili ng上限cellular (mobile )移动通信cen tralauthority 中央集权certificate of acceptanee承受证书、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 c

15、hecki ngaccou nt 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civil law country欧洲大陆各国的大陆法系国家claim权利要求classes 级另Uclassificatio ncriteria 归类标准classificatio ndeterm in ati on类别确实定classificati onin dicators 分类指标classificationof leases 租赁协议分类classificatio nopinion 分类观

16、点classificati onprocess 归类过程clawback （用附加税）填补福利开支 client 顾客 clinic诊所collateral age nt 畐 U代理人collateraltrack ingsystem 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collecti on托收comfort leve

17、l 方便程度commerce clause 商务条款commercial risk 商业风险commercialterms 商业条款commissi ons 佣金commitme nt 承诺com mon carriage 通用车队com mon law country 英美等海洋法系国家com mon trust 共同信托com monality通用性compe nsate补偿competitiverisk 竞争风险competitor竞争者complexfinance leases 复杂的融资租赁comprehe nsivein come 综合收入comptroller 审计官 compu

18、ter 计算机con ceptualdiffere nee 概念上的差异con cessi onperiod 持有特许权的期间con cessi on让步、特许con clusi on结论con diti onalsales agreement附条件销售协议con diti onsof usage 使用条件conduitstructure管道构造（的公司）con fide ntiality保密性con figure改装con flict冲突conn ectivility信息传递中的可连通性consensualor non -consensuallien 同意或非经同意的留置权consent 同

19、意con siderati on对价con solidati on合并con structiveacceptaneeof collateral抵押物的指定承受con structivesale推定出售con sult ingand advisory services 咨询及参谋效劳Con sumerCredit Act德国消费者信用法con sumerprice index 消费者价格指数con sumersecured tran sact ion消费者有担保交易con sumertran sacti on消费者交易consumptiontax 消费税container集装箱con ti ng

20、entren tal 随机租金con ti ngentrents随机租金continu ati onbey ond the term in ati ondate 终止日后的接续con ti nu ousand close customercontact同客户持续而严密的接触con tractmaintenance对设备的合同维修con tractorigi nati on合同开发con tractpool合同池con tractportfolio合同组合con tractsales合同出售con tract ingcost缔约本钱con tract ingstates 缔约国con tract

21、sfor services 效劳合同con tractualprovisi ons合同条款con tributio ns出资Conven ti onon the Recognitionand Enforcementof Foreign Arbitral Award 成认和执行外国仲裁裁决公约conven tio n公约con vertedsubordinatednotes可转换次级票据convincingcase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corporateguara ntees

22、公司担保corporatein come tax公司所得税corporati on公司correlati on相关性cost of capital 资金本钱cost of fun ds 筹资本钱cost of sale销售本钱coterminous rate 同期利率coun sel律师coun terclaim反诉coun terpart 畐本courseof dealingand usage of trade 交易习惯和贸易惯例cove nants契约coverage 保险中的险别crane 起重机creditand liquidityenhancement信用及流动性增级creditca

23、rd receivables信用卡应收款creditcard信用卡creditdevelopme nt 信用变化creditenhan ceme nt信用增级credithistory and profile 信用记录和规模creditrati ng信用等级creditrisk allocationand management信用风险的分摊及管理creditrisk信用风险creditun derwriti ngprocess 信用担保程序credit-based lessor立足于信用的出租人credit-orientedlessor （经营租赁中的）信贷导向型出租人creditors 债权

24、人 creditworthi ness信誉criterio n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curre ntand non -currentliabilities当期及非当期负债curre ntratio 流动比率curre ntrealizati on 即期实现cushi on 缓冲customercon tact 客户联系customer ' purchase cycle 客户的购置周期customers 客户damage 损害dampeningeffect 削弱性效应data

25、 transfer数据转换data transmission数据传输DDC (dedicatedcontractcarriage )指定车型及司机的合同车队dealer lessors 供给商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuanee costs 债务发行本钱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 -equitytreatment债务一权益处理debtor 债务人debt

26、 -to-equity ratio 权益负债率decay机械设备的腐蚀declarati ons声明dedicatedcapacity carriage 指定最低运输量的合同车队dedicatedcarriage 一应俱全的车厢deductibility可抵扣程度deduct ion 扣减default 违约defeasa neestructures 带有废止条款的构造defense 抗辩defieie ncyclaim 损失索赔defieie ncy损失、缺陷definitionalmaze 定义上的暧昧不明defi niti on定义deflation通货紧缩dei nstallati o

27、n 拆卸delay in delivery延迟交付deli nquen cies拖欠delivery and acceptaneeprocess 交付及验收程序denun ciati on退出depositacco unt 押金账项deposit taker 存款承受者depositi on处置depreciatedvalue 折余价值depreciati onallowa nee 折旧提存depreciati onben efit 折旧好处depreciati ondeducti ons 折旧抵扣depreciati onexpe nse 折旧费用depreciati onperiod 折旧

28、期间deregulation解除管制derivative finan cial in strume nts衍生的金融工具desig natedlocati on 指定的位置dete ntio n扣押detracti on减损developedand maturemarket 兴旺而成熟的市场diag no sticequipme nt诊断设备differe ntiati on差异化digitizati on数字化diluted earning per share 每股稀释后收益direct and consequentialdamage 直接和间接损失direct financing leas

29、e 直接融资租赁direct tax直接税disasterrecoveryservices 电脑租赁的救灾效劳disclaimer免责disclosureitems 披露工程disco untrate折现率disco un tedpresent value 折现值discreti on自由酌情处理discrim in ati on差异待遇disguisedcredit sale变相信贷销售disguisedpurchaser 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disputeresoluti onprocess 争议解决程序dissoluti on解

30、散disti nctio n区别dist in ctivetria ngularrelati on ship特有的三边关系distributi on分配diverse nua nces 多样化的细微差异diversificati on多样化diversity多样性divide nds红利docume ntati on文件制作及提供domesticlaw 国内法double taxati onagreeme 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dow n payme nt定金down

31、time 窝工时间dow ngraded信用等级下降dow nwardsloped interestexpense line 趋降的利息费用曲线draftsma nship合同文本的起草due diligenee应有的审慎durability耐久性durati onof delay 拖延的持续时间duress 胁迫early buyout 提前买断early term in atio n提前完毕earningsbeforemi norityin terest少数权益前收益earningspattern收益模型EBO ( early buyout )提前买断econo micben efits经

32、济利益econo micclimate 经济气候econo miclife经济寿命econo micown ership经济上的所有权educati on教育effectivedate生效日effectiveown ership有效的所有权effectivewaiver of defenses对抗辩的有效放弃effective ness 有效性electro nicmail电子邮件eligibility 合格性embedded嵌入emergi nglease markets 新兴租赁市场employeeben efitpla ns 雇员福利方案en actme nt实施en cumbra ne

33、e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en forceable强制性的enforcingremedies 实施补救engine 发动机enhancedequipme nt trust certificate增级的设备信托证书en ter in toforce 生效en titleme nt权利资格EnvironmentalLiability Act德国环境责任法EPS (earning per share )每股收益率equaliz ing等量化equipme n

34、tcost设备本钱equipme ntdefects 设备瑕疵equipme ntide ntificati on设备认定equipme ntleas ing in dustry设备租赁业equipmentrisk allocationand management设备风险的分担及管理Equipme nt Schedule 设备清单equitable owner 衡平法上的所有权人equity capital 权益资本equitycon tributi on权益岀资equityin net lossof in vests 投资净损失中的权益equityin serti on权益嵌入指经营租赁的出

35、租人在购置用于租赁的货物时要更多地依赖其自有资金equityin vestor权益投资人equitysecurities权益证券ERISAEmployeeRetireme ntIn come and Security Act美国雇员退休收入及担保法escalati on clauses 自动调整条款essential use实质性使用estate 房地产产业estimated remai ning period 估计的剩余期间estimated residual 估计的余值estimates 估计ETO (early term in atio noption )对提前完毕的任择权evoluti

36、o n 演变excess cash 过剩现金excessdeducti on超额扣减excha nge交换excise tax许可证税exclusiveremarket ingfirms 只处置某类设备的专业性再处置公司executory cost 执行本钱exemptassets 免税资产exempten tity免税机构exercisable可行使的exercise price行使某项权利，例如购置任择权时的价格exhausti on损耗Exhibit契约性文件的附件EXIM bank 美国进出口银行expe nditure 开支expertise 专长expirationof the i

37、nitial lease term 初始租赁期限的届满exposureto residualasset value所承当的资产残值风险expresswarra nty 明示的担保exte ndedrete nti onof possession对占有的延伸提留exte nsion延期exter nalreport ingrisk财务报告引起的外部风险FAA (Federal Aviatio nAdmi nistratio n）（美国）联邦航空署face value 面值factori ngcompa ny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

38、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 (financialasset securitizationinvestmenttrust )金融资产证券化投资信托fatal illness 绝症features装置federalin come tax联邦所得税FederalTax Court 德国联邦税务法庭federallyguara n

39、teedmortgage联邦保证抵押fee receivable 应收费fee subord ination附加费fee - based financing services以收费为根底的融资服备Felalease 拉美租赁协会fiber optics 光纤fiduciaryrespon sibilities受托责任fili ng备案financeand other in come 财务及其它收入financecharges 财务费用financecompa nies 金融公司、财务公司financelease laws融资租赁法律financelease融资租赁协议finan cialass

40、ets 金融资产finan cialbottomline财务底线finan cialcomp onents财务成份finan cialdistortio n财务失真finan cialin stitutio n金融机构finan cialin strume nts金融证书，金融工具finan cialleas ing tran sact ion融资租赁交易finan cialleas ing 融资租赁finan ciallessor融资出租人finan cialperforma nee财务业绩finan cialratios 财务比率finan cialreality 财务现实financialreportingrisk (因财务失真所导致的)财务报告风险finan cialstateme ntappeara nee资产负债表的表现finan cialterms 融资条件finan ciers融资人financing source融资来源finding 认定firm term 确定的条款first amendmentleases 首期更改租赁协议five different frameworks作为