0415会计词汇与财务术语

apaymentorseriouspayments一次或多次付abatement扣absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability（德国）生产actionactualownership上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefeeAdministrativeLaw（）行政法advancenotice事先通知advanceadversetaxconsequences不利的advertising做affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁after-taxrate税后利率aggregaterents合计aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自agreement协aircraftregistry飞机登记airframe（飞机的）机身airports机场airworthinessdirectives（飞机的）alliancesallocationof e财务收益分配allowanceforlossesonreceivables应收alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修AmericanLawInstitute法学amortizationofdeferredloanfeesandrelated递延的费和相关的的摊amortizationschedule摊销amortize摊amountofrecourse求偿金amountofusage使用AMT(AlternativeMinimumTax)（）可替代最低ogoustoannualbudgetappropriation年度预算拨款appendix（契约性文件的）附applicablelaw适用法applicablesecuritieslaws适用的法律applicabletaxlife适用的应纳税appraisal评估appraisers评估appreciation溢appropriationprovisions拨款appropriationapproval核准 (承租人违约出租人收回租赁物时的)任意的和人为抬高的价arbitration仲裁arm’slengthtransaction公平arrangement安arrestArticle2A统一商关于法定融资租赁的条articlesofincorporation公司章AsiaLeaae亚洲租赁assess评assetmanagerassetriskinsurance资产风险assetsecuritization资产化assetspecificity资产特点assettracking资产asset-backedfinancingasset-basedlessor立足asset-orientedlessor(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attheexpiry期限ATTautomatictransferoftitle所有权自动转attaents附着物attributes属性auctionsale拍卖audits审计authenticate认证authorityauthorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得available-for-salesecurities正供averagelife平均averagemanagednetfinancedassets所管理的已筹资产净额平均aviationbacked-upservicer替补服务backhoe反铲装载balancesheetdate资产负债表日bandwidth带bankaffiliates银行的下属机构bankquote银行报价bankruptcycost成本bankruptcycourtbankruptcylaw法bankruptcyproceedings程bankruptcybareboatcharterer光船承租bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本（各期应付的）beneficiariesbig-ticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书（二手市场设备价格手册 bookloses账面亏损BPO(bargainpurchaseoption)廉价任择bridgefacility桥式融通brokerfeebrokers经纪build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bundledadditionalservices（在一起的）附加服bundling（服务businessacquisition业务businessandoccupationtax营业及开业businessgenerationbusinesstrust商业byte字cableTVnetwork有线电视网络capitalallocation资本分派capitalconstraint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captive carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcolla cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金casualtyvalue要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）CAT(computer-addedtomograph)依靠电脑的层析X射线摄影机causalsale偶然销售ceiling上限cellular()移动通信centralauthorityofacceptance接受、验收ofparticipation共享charitabletrust公益chatmortgage动产抵押chatpaper动产文据checkingaccount存款支票户checklists审核内容circuitboardcivilandcommerciallaw民商CivilCode（德国）民civillawcountry（欧洲大陆各国的）大陆法系国家claim权利要求classes级classificationcriteria归类标准classificationdetermination类别的确定classificationindicators分类指标classificationofleases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）clinic诊 lagent副 ltrackingsystem抵押物制 lvalue抵押物价collalizedbythirdpartymedicalreceivablesdue以第到期医疗应收款作为质 l抵collectanddisbursecomfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商业条款commoncarriagecommonlawcountry（英美等）海洋法系国家commontrust共同competitiverisk竞争风险complexfinanceleases复杂的融资租赁 e综合收入computerconceptualdifference概念上的差别 conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructureityconfigure改connectivility（信息传递中的）可连通conornon-conlien同意或非经同意的留置权consent同意constructiveacceptanceofcolla l抵押物的指定接受constructivesale推定consultingandadvisoryservices咨询及顾问服务ConsumerCreditAct（德国）消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保consumertransaction消费者consumptiontaxcontingentrental随机contingentrents随机continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintenance（对设备的）合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同contractingcost缔约成本contractingstates缔约国contractsforservices服务合同contractualprovisions合同条款ConventionontheRecognitionandEnmentofForeignArbitralconvention公约convertedsubordinatednotes可转换次级票据convincingcase有说服力的案例coreframework框corporateaircraft公务（飞）corporatedebtmarket公司债市场corporateguarantees公司担保 etax公司所得税correlation相关costofcapital成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率courseofdealingandusageoftrade习惯和贸易惯creditandliquidityenhancement信用及流动性增级creditcardreceivables应收款creditcreditdevelopment信用变化creditenhancement信用增credithistoryandprofile信用记录和规模creditrating信用等级creditriskallocationandmanagement信用风险的分摊及管理creditrisk信用风险creditunderwritingprocess信用担保程序credit-basedlessor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criticalgoals关键性目标cross-borderfunding融currencyrisk货currentandnon-currentliabilities当期及非当期负债currentratio流动比率currentrealization即期实现customercontact客户联系customer’spurchasecycle客户的周damage损害dampeningeffect削弱性效应datatransfer数据转换datatransmission数据传输DDC(dedicatedcontractcarriage)指定车型及的合同车dealerlessors供应商出租人debtcapital资本debtcovenant契debtdebtissuancecosts成debtmaturities期debtsecuritiesdebtservice债息debt-equityratios自有负债率debt-equitytreatment－权益处理debt-to-equityratio权益负债率dedicatedcapacitycarriage指定最低量的合同车队 defeasancestructures带有废止条款的结构deficiencyclaim损失索赔definitionalmaze定义上的暧昧不明delayindelivery延迟delinquencies拖deliveryandacceptanceprocess交付及验收程序denunciation退出depositaccount押金账项deposittaker存款接受者depreciatedvalue折余价值depreciationallowance折旧提存depreciationbenefit折旧好处depreciationdeductions折旧抵扣depreciationexpense折旧费用depreciationperiod折旧期间deregulation解除derivativefinancialinstruments衍生的金融工具designatedlocation指定的位置detractiondevelopedandmaturemarket发达而成市场 digitizationdilutedearningpersharedirectandconsequentialdamage直接和间接损失directfinancinglease直接融资租赁directtax直接disasterrecoveryservices（电脑租赁的）救灾服务disclosureitems披露项目discountrate折现率discountedpresentvaluediscretion自由酌情处discrimination差别待disguisedcreditsale变相信贷销售disguisedpurchaseroftheasset经过的租赁资产买入人（指融资租赁的承租人disputeresolutionprocess争议解决程序distinctiondistinctivetriangularrelationship特有的三distribution分diversenuances多样化的细微差别domesticlaw国内法doubletaxationagreement双重课税协议doubletax双重税double- （租赁一方为法人而另一方不是法人时的）双重所有权租赁协downpayment定金downtime窝工时间downwardslopedinterestexpenselineduediligence应有的审慎durability耐久durationofdelay拖延的持续时间earlybuyout提前买断earlytermination提前结束earningsbeforeminorityinterest少数权益前收益earningspattern收益模型EBOearlybuyout)提前买断economicbenefits经济利益economicclimate经济气候economiclife经济economicownership经济上的所有权effectivedateeffectiveownership有效的所effectivewaiverofdefenses（对）抗辩的有效放弃electronicmailemergingleasemarkets新兴租赁市场employeebenefitns雇员福利计划encumbrance留置end-of-termprocess期末程序endsenforcingremedies实施补救enhancedequipmenttrust增级的设enterinto生entitlementEnvironmentalLiabilityAct（德国）环境责任法 equipmentcost设备成本equipmentdefects设备瑕疵equipmentidentification设备认定equipmentleasingindustry设备租赁业equipmentriskallocationandmanagement设备风险的分担及管理EquipmentSchedule设备equitableowner衡平法上的所有权人equitycapital权益资本equitycontributionequityinnetlossofinvests投equityinsertion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地依赖其自有）equityinvestor权益投资人equitysecurities权益ERISA（EmployeeRetirement eandSecurityescalationclauses自动调整条款essentialuse实质性使用（房地产）estimatedremainingperiod估计的剩余期间 ETO(earlyterminationoption)（对）提前结束（的）任择权excesscash过剩现金excessdeduction超额扣减excisetax证exclusiveremarketingfirms（只处置某类设备的）专业性再处置公司executorycost执行成本exemptassets免税资产exemptentity免税机构exercisable可行使的exerciseprice行使（某项权利，例如权时的）价exhaustion损EXIMbank（）银行expertise专expirationoftheinitialleaseterm初始租赁期限的届满exposuretoresidualassetvalue所承担的资产残值风险expresswarranty明示的担保extendedretentionofpossession对占有的延伸提留externalreportingrisk财务报告引起的外部FAA(FederalAviationAdministration)()航空facevalue面 融通公fairmarketvalueleases公允市值租赁（指按租赁市场的常见数额来确定fairmarketvaluetransactions公允市值fairvalue公允价值fairwearandtearFASB(FederalAccountingStandardsBoard)（）财务会计标准第13号说明：租FASIT(financialassetsecuritizationinvestmenttrust)金融资产化投fatalillness绝症 etax所得FederalTaxCourt（德国）税务federallyguaranteedmortgage保证抵押feereceivable应feesubordination附加fee-basedfinancingservices以为基础的融资服fiberoptics光纤fiduciaryresponsibilities受托责任financeand e财务及其它收financechargesfinancecompanies金融公司、财务公司financeleaselaws融资租赁法律financelease融资租赁协议financialassets金融资产financialbottomline财务financialcomponents财务成份financialdistortion财务失真financialinstitution金融机构financialinstruments金融，金融工具financialleasingtransaction融资租赁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financialreportingrisk(因财务失真所导致的)财务报告风险financialstatementappearance资产负债表的表现financialterms融资条件financiers融资financingsource融资来源firmtermfirstamendmentle