财务、会计术语的中英文对照

Aapaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入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）生产责任法action诉讼actualownership事实上的所有权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administrativefee管理费AdministrativeLaw（美国）行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议aircraftregistry飞机登记airports机场airworthinessdirectives（飞机的）适航指令alliances联盟allocationoffinanceincome财务收益分配allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修改AmericanLawInstitute美国法学会amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage使用量AMT(AlternativeMinimumTax)（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律applicablesecuritieslaws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approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue(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arm'slengthtransaction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articlesofincorporation公司章程AsiaLease亚洲租赁协会assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor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assignee受让人assignment让与association社团attheexpiry期限届满时ATT(automatictransferoftitle)所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所管理的已筹资金资产净额平均值aviationauthority民航当局/PBbacked-upservicer替补服务者backhoe反铲装载机balancesheetdate资产负债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金（各期应付的租金）beneficiaries受益人big-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（美国二手市场设备价格手册）bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑（在一起的）附加服务bundling捆绑（服务）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则byte字节/PCcableTVnetwork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captivefinancecompany专属金融公司captives专属公司carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcollatera1现金抵押cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金收入及现金运用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）casualty灾变、事故CAT(computer-addedtomograph)依靠电脑的层析X射线摄影机category种类causalsale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chattelmortgage动产抵押chattelpaper动产文据checkingaccount存款支票户checklists审核内容清单circuitboard线路板civilandcommerciallaw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）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collateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款作为质押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry（英美等）海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步、特许conclusion结论conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure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consensualornon-consensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押