英汉微型金融词典

1英汉微型金融词典English-ChineseMicrofinanceGlossary,July2008AabsorptionaccountingEquivalent:full-costaccounting.归纳记账法等同于：全额成本记账法abusivelending滥发贷款accelerateddepreciation(ofanasset)（资产的）加速折旧法，快速折旧法accelerationofmaturityEquivalent:prematuring.加速偿付等同于：提前偿付account账户、会计科目、账目accountbalance账户余额、帐户结余accountcertification会计证书accountentryEquivalents:accountingentry,entry,journalentry.会计分录是指在经济账上对经纪业务的所作的纪录。等同于：日记账分录，流水分录accountholder账户持有人accountancyEquivalent:accounting.会计学是指会计的理论和实论。accountant会计师，会计员accounting会计accountingandinternalcontrolsystem会计和内控系统accountingbase会计基础。指会计实务所依据的会计准则，会计基础假定accountingperiod会计期间accountingpractice核算惯例、会计实务。指会计人员在日常工作中所使用的会计程序和方法accountingprescriptions会计准则Accountingprocedure会计程序。指会计业务处理所采取的步骤accountingstandard会计标准，会计准则。指处理会计业务时，昀为适当的作法accountspayable(balancesheetliabilityaccount)应付账款（资产负债表的负债账目）2accountsreceivable(balancesheet,assetaccount)应收账款（资产负债表的资产账目）accrualaccounting权责发生制，权责发生制记账法。确定收入和费用的一种方法，等同于：由确认一项会计业务而形成的不需以现金立等同于收付的收入或费用accruals(accrualaccounting)应计（权责发生制）accrueddepreciation(balancesheet,assetaccount)Equivalent:accumulateddepreciation.应计折旧（资产负债表的资产账目）等同于：累计折旧accruedexpense(accrualaccounting,balancesheet,liabilityaccount)应计费用（权责发生制，资产负债表的负债账目）accruedincome(accrualaccounting,balancesheet,liabilityaccount)Equivalent:accruedrevenue.应计收益（权责发生制，资产负债表的负债账目）等同于：应计收入accruedinterest应计利息accruedrevenue(accrualaccounting,balancesheet,liabilityaccount)应计收入accumulateddepreciation(balancesheet,assetaccount)Equivalent:accrueddepreciation.累计折旧（资产负债表的资产账目）等同于：累计折旧accumulatedprofitEquivalent:earnedsurplus.累计盈利等同于：赚取盈余accumulatedreserves(balancesheet)Equivalent:reserves.累计准备金（资产负债表）等同于：准备金accumulatingsavingsandcreditassociation(ASCA)储蓄和信用协会ACH(automatedclearinghouse)ACH自动票据清算所acid-testratioEquivalent:quickratio.酸性试验比率，等同于速动比率（quickratio）acquisitioncostEquivalent:historicalcost.购置成本。一项资产的购置成本是以发贷票价格加上将资产置于使用地点所发生的全部费用。其中包括运费和安装费等等同于：历史成本activeborrower有效借款者activeclient有效客户、活跃客户activeloan活跃贷款，有效贷款activesavingsaccount活跃存款账户activitybasedcosting作业成本法actualamount实际额度3actualcost实际成本actualloss实际亏损，实际损失actuary(insurance)保险计算员，精算师,负责向保险公司提供保险风险和费用方面咨询的专家。additionalcredit追加贷款adjustablerate浮动比率，可调整的比率adjustedcostofcapital调整后的资产成本adjustedincome调整后的收入adjustedincomestatement调整后的损益表adjustedinterestrate调整后的利息率adjustedoperatingprofit调整后的营运利润adjustedreturnonassets(AROA)调整后的资产收益率adjustedreturnonequity(AROE)调整后的股本收益率adjustedtrialbalanceEquivalent:post-closingtrialbalance.调整后的试算表等同于：结账后试算平衡表adjustingaccount调整科目adjustingentryEquivalent:closingentry.调整分录。在会计期结束时，根据会计期假设和收入费用配比原则所作的有关应计和递延等会计分录等同于：结账分录adjustment调整adjustmentforsubsidies补贴调整administrativeefficiency管理效率administrativeexpense管理费用administrativeexpenserate管理费比率advanceaccount预付账户/科目advancedeposit预付款advancedepositrequirement预付款要求advancerepaymentEquivalents:paymentinadvance,prepayment,repaymentinadvance.提前还款advancestoemployees(balancesheet,assetaccount)职工预支款（资产负债表的资产账目）adverseexchange-rateposition逆兑换率adverseopinion(audit)反面意见，不利意见（审计）adverseselection逆向选择agebias年龄偏见agetheportfolio(verb)对贷款进行账龄分析4age-accruedinterest(accrualaccounting)账期应计利息（对应权责发生制会计）agedportfolioEquivalents:agingoftheportfolio,agingportfoliobalance,portfolioaging.贷款的账龄同义词：agingoftheportfolio,agingportfoliobalance,portfolioagingagingcategories(agingofloans)账龄分类（贷款帐龄）agingofdelinquency逾期贷款账龄分类agingofloans贷款账龄agingoftheportfolio贷款账龄分类agingportfoliobalance贷款余额的账龄agingschedule账龄时段表agreed-uponprocedure(audit)已商定好的步骤（审计）agribusinesscredit农业信贷agriculturalactivityEquivalent:farmactivity.农业活动等同于：农场活动agriculturalbank农业银行agriculturalfinance农业金融agriculturalfinanceproject农业金融项目agriculturalhousehold农户agriculturalloan农业贷款agriculturalprocessing农业加工aidagency援助机构aideffectiveness援助有效性airtime(mobilephone)通话时间（移动手机）allocate分配，分摊allocationbase(costing)分配基础（按成本计算）allocationbasedcosting基于成本的分配allocationofloanproceeds贷款收益分配allocationofnetincome纯收入分配allocationofprofitsEquivalent:appropriationofprofits.利润分配allocationofresources资源分配allocationunit(costing)分配单元（按成本计算）alternativefinancialinstitutions替代金融机构allowancefordepreciation,reservefordepreciation折旧备付账户（等同于累计折旧账户），折旧资金Allowance,reserve(balancesheet)备抵金，准备金（资产负债表）5AML(anti-moneylaundering)反洗钱（AML）amortization(asset)–genericterm（资产的）摊销折旧。指将资产的账面价值按照费用的受益期进行分配。摊销这个词，主要适用于无形资产和递延费用amortizationexpense(incomestatement,expenseaccount)摊销费用/分期偿还的费用（损益表中的费用账户）amortizationofaloan贷款分期偿还amortizationschedule(ofaloan)Equivalents:repaymentschedule,repaymentplan(foraloan).（贷款的）分期偿还时间表等同于：（贷款的）偿还表，偿还计划amortizealoan分期偿还贷款amortizedprincipal(loan)分期偿还的（贷款）本金amountoutstanding贷款余额analysisgrid网格分析annualdepreciationofdonatedfundsforfixedassets用于购买固定资产的捐赠基金的年度折旧annualgeneralmeeting年度股东大会annualization年化/按年率计算annualizedinterestrate年度化利率annualizedpercentagerate(APR)Aninterestratecomprisedofinterest,commissions,andothercoststhatisexpressedonanannualizedbasis.年度百分比利率（APR）一种含有利息、佣金、和其他按年计算的花费的利息比率annuity年金anti-moneylaundering反洗钱anti-moneylaundering(AML)反洗钱（AML）anti-moneylaunderingregulation反洗钱规则apexfunds批发资金基金apexinstitution批发机构applicablefinancialreportingframeworkEquivalents:standardsforfinancialreporting,financ