1、會計英語:會計與財務術語a payment or serious payments 一次或屢次付款 abatement 扣減 absolute and unconditional payments 絕對和無條件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 參加 accessories 附屬設備 accountability 承當責任的程度 accounting benefits 會計利益 accounting period 會計期間 accounting policies 會計政策 account

2、ing principle 會計準那么 accounting treatment 會計處理 accounts receivables 應收賬款 accounts 賬項 accredited investors 經備案的投資人 accumulated allowance 累計準備金 acknowledgement requirement 對成認的要求 acquisition of assets 資產的取得 acquisitions 兼并 Act on Product Liability 德國生產責任法 action 訴訟 actual ownership 事實上的所有權 additional f

3、ilings 補充備案 additional margin 附加利差 additional risk附加風險 additions 設備的附件 adjusted tax basis 已調整稅基 adjustment of yield 對收益的調整 administrative fee管理費 Administrative Law美國行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的稅收后果 advertising 做廣告 affiliated group 聯合團體 affiliate 附屬機構 African Leasin

4、g Association 非洲租賃協會 after-tax rate 稅后利率 aggregate rents 合計租金 aggregate risk 合計風險 agreement concerning rights of explore natural resources 涉及自然資源開發權的協議 agreement 協議 aircraft registry 飛機登記 airframe 飛機的機身 airports 機場 airworthiness directives 飛機的適航指令 alliances 聯盟 allocation of finance income 財務收益分配 all

5、owance for losses on receivables 應收款損失備抵金 alternative uses 改換用途地使用 amenability to foreign investment 外國投資的易受控制程度 amendment 修改 American Law Institute 美國法學會 amortization of deferred loan fees and related consideration 遞延的貸款費和相關的報酬的攤銷 amortization schedule 攤銷進度表 amortize 攤銷 amount of recourse 求償金額 amou

6、nt of usage 使用量 AMT (Alternative Minimum Tax) 美國可替代最低稅 analogous to類推為 annual budget appropriation 年度預算撥款 appendix 契約性文件的附件 applicable law 適用法律 applicable securities laws適用的證券法律 applicable tax life 適用的應納稅壽命 appraisal 評估 appraisers 評估人員 appreciation 溢價 appropriation provisions 撥款條例 appropriation 侵占 a

7、pproval authority 核準權 approval 核準 approximation近似 arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值 arbitration 仲裁 arms length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美國統一商法典關于法定融資租賃的條款 articles of incorporation 公司章程 AsiaLeaae 亞洲租賃協會 assess 評估 asset manager 設備經理 ass

8、et risk insurance 資產風險保險 asset securitization 資產證券化 asset specificity 資產特點 asset tracking 資產跟蹤 asset-backed financing 資產支持型融資 asset-based lessor 立足于資產的出租人 asset-oriented lessor (經營租賃中的)資產導向型出租人 asset 資產 assignee 受讓人 assignment 讓與 association 社團 at the expiry 期限屆滿時 ATT (automatic transfer of title) 所

9、有權自動轉移 attachments 附著物 attributes 屬性 auction sale 拍賣 audits 審計 authenticate 認證 authentication 證實 authority 當局 authorize 認可 availability of fixed rate medium-term financing 固定利率中期融資可得到的程度 available-for-sale securities 正供出售證券 average life 平均壽命 average managed net financed assets 所管理的已籌資金資產凈額平均值 aviati

10、on authority 民航當局 backed-up servicer 替補效勞者 backhoe反鏟裝載機 balance sheet date 資產負債表日 bandwidth 帶寬 bank affiliates 銀行的下屬機構 bank quote 銀行報價 bankruptcy cost 破產本錢 bankruptcy court 破產法院 bankruptcy law 破產法 bankruptcy proceedings 破產程序 bankruptcy 破產 bareboat charterer 光船承租人 bargain renewal option廉價續租任擇權 basic

11、earnings per share每股根本收益 basic rent根本租金各期應付的租金 beneficiaries受益人 big-ticket items大額工程 bill and collect開票和收款 binding agreement有約束力的協議 blind vendor discount賣主暗扣 bluebook藍皮書美國二手市場設備價格手冊 book income賬面收入 book loses賬面虧損 borrower借款人 BPO(bargain purchase option)廉價購置任擇權 bridge facility橋式融通 bridge橋梁 broker fee

12、經紀人費brokers經紀人 build-to-suit leases租賃物由承租人承建或承造的租賃協議 bulldozer推土機 bundled additional services捆綁在一起的附加效勞 bundling捆綁效勞 business acquisition業務收購 business and occupation tax營業及開業許可稅 business generation業務開發 business trust商業信托 by(e)-laws細那么 byte字節 cable TV network有線電視網絡 cable電纜 cancelability可撤銷性 cancelabl

13、e可撤銷的 capacity資格 capital allocation資本分派 capital constraint資金掣肘 capital contribution出資額 capital cost資本費用 capital expenditure基建費用 capital lease融資租賃協議 capital market資本市場 capitalize資本化 captive finance company專屬金融公司 captives專屬公司 carrying amount維持費用 carrying value賬面結存價值 case law案例法 cash collatera1現金抵押 cas

14、h election現金選擇 cash flow coverage ratio現金流償債能力比率 cash flow現金流 cash receipts and cash applications現金收入及現金運用 casualty value要因價值指租賃物毀壞或滅失時承租人應付的賠償金額 casualty災變、事故 CAT(computer-added tomograph)依靠電腦的層析X射線攝影機 category種類 causal sale偶然銷售 ceiling上限 cellular(mobile)移動通信 central authority中央集權 certificate of ac

15、ceptance接受證書、驗收證書 certificate of participation共享證書 certificate證書 charitable trust公益信托 chattel mortgage動產抵押 chattel paper動產文據 checking account存款支票戶 checklists審核內容清單 circuit board線路板 civil and commercial law 民商法 Civil Code德國民法典 civil law country歐洲大陸各國的大陸法系國家 claim 權利要求 classes級別 classification criteri

16、a歸類標準 classification determination類別確實定 classification indicators分類指標 classification of leases租賃協議分類 classification opinion分類觀點 classification process歸類過程 clawback (用附加稅)填補福利開支 client顧客 clinic診所 collateral agent副代理人 collateral tracking system抵押物跟蹤制度 collateral value抵押物價值 collateralized by third part

17、y medical receivables due以第三方到期醫療應收款作為質押 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商務條款 commercial risk商業風險 commercial terms商業條款 commissions傭金 commitment承諾 common carriage通用車隊 common law country英美等海洋法系國家 common trust共同信托 commonality通用性

18、compensate補償 competitive risk競爭風險 competitor競爭者 complex finance leases復雜的融資租賃 comprehensive income綜合收入 comptroller審計官 computer計算機 conceptual difference概念上的差異 concession period持有特許權的期間 concession讓步、特許 conclusion結論 conditional sales agreement附條件銷售協議 conditions of usage使用條件 conduit structure管道結構(的公司) c

19、onfidentiality保密性 configure改裝 conflict沖突 connectivility信息傳遞中的可連通性 consensual or non-consensual lien同意或非經同意的留置權 consent 同意 consideration對價 consolidation合并 constructive acceptance of collateral抵押物的指定接受 constructive sale推定出售 consulting and advisory services咨詢及參謀效勞 Consumer Credit Act德國消費者信用法 consumer p

20、rice index消費者價格指數 consumer secured transaction消費者有擔保交易 consumer transaction消費者交易 consumption tax消費稅 container集裝箱 contingent rental隨機租金 contingent rents隨機租金 continuation beyond the termination date終止日后的接續 continuous and close customer contact同客戶持續而緊密的接觸 contract maintenance對設備的合同維修 contract originati

21、on合同開發 contract pool合同池 contract portfolio合同組合 contract sales合同出售 contracting cost締約本錢 contracting states 締約國 contracts for services效勞合同 contractual provisions合同條款 contributions出資 Convention on the Recognition and Enforcement of Foreign Arbitral Award成認和執行外國仲裁裁決公約 convention 公約 converted subordinate

22、d notes可轉換次級票據 convincing case有說服力的案例 core framework核心框架 corporate aircraft公務飛機 corporate debt market公司債市場 corporate guarantees公司擔保 corporate income tax公司所得稅 corporation公司 correlation相關性 cost of capital資金本錢 cost of funds籌資本錢 cost of sale銷售本錢 coterminous rate同期利率 counsel律師 counterclaim反訴 counterpart副

23、本 course of dealing and usage of trade交易習慣和貿易慣例 covenants契約 coverage保險中的險別 crane起重機 credit and liquidity enhancement信用及流動性增級 credit card receivables信用卡應收款 credit card信用卡 credit development信用變化 credit enhancement信用增級 credit history and profile信用記錄和規模 credit rating信用等級 credit risk allocation and manag

24、ement信用風險的分攤及管理 credit risk信用風險 credit underwriting process信用擔保程序 credit-based lessor立足于信用的出租人 credit-oriented lessor(經營租賃中的)信貸導向型出租人 creditors債權人 creditworthiness信譽 criterion衡量用的標準 critical goals關鍵性目標 cross-border funding跨境融資 currency risk貨幣風險 current and non-current liabilities當期及非當期負債 current rat

25、io流動比率 current realization即期實現 cushion緩沖 customer contact客戶聯系 customers purchase cycle客戶的購置周期 customers客戶 damage 損害 dampening effect削弱性效應 data transfer數據轉換 data transmission數據傳輸 DDC (dedicated contract carriage)指定車型及司機的合同車隊 dealer lessors供給商出租人 debt capital債務資本 debt covenant債務契約 debt instruments債務證書

26、 debt issuance costs債務發行本錢 debt maturities債務期限 debt securities債務證券 debt service債息 debt-equity ratios自有資金負債率 debt-equity treatment債務權益處理 debtor債務人 debt-to-equity ratio權益負債率 decay機械設備的腐蝕 declarations聲明 dedicated capacity carriage指定最低運輸量的合同車隊 dedicated carriage一應俱全的車廂 deductibility可抵扣程度 deduction扣減 def

27、ault違約 defeasance structures帶有廢止條款的結構 defense抗辯 deficiency claim損失索賠 deficiency損失、缺陷 definitional maze定義上的曖昧不明 definition定義 deflation通貨緊縮 deinstallation拆卸 delay in delivery 延遲交付 delinquencies拖欠 delivery and acceptance process交付denunciation 退出 deposit account押金賬項 deposit taker存款接受者 deposition處置 depre

28、ciated value折余價值 depreciation allowance折舊提存 depreciation benefit折舊好處 depreciation deductions折舊抵扣 depreciation expense折舊費用 depreciation period折舊期間 deregulation解除管制 derivative financial instruments衍生的金融工具 designated location指定的位置 detention扣押 detraction減損 developed and mature market興旺而成熟的市場 diagnostic

29、equipment診斷設備 differentiation差異化 digitization數字化 diluted earning per share每股稀釋后收益 direct and consequential damage直接和間接損失 direct financing lease直接融資租賃 direct tax直接稅 disaster recovery services電腦租賃的救災效勞 disclaimer免責 disclosure items披露工程 discount rate折現率 discounted present value折現值 discretion自由酌情處理 disc

30、rimination差異待遇 disguised credit sale變相信貸銷售 disguised purchaser of the leased asset經過偽裝的租賃資產買入人指融資租賃的承租人 dispute resolution process爭議解決程序 dissolution解散 distinction區別 distinctive triangular relationship 特有的三邊關系 distribution分配 diverse nuances多樣化的細微差異 diversification多樣化 diversity多樣性 dividends紅利 document

31、ation文件制作及提供 domestic law 國內法 double taxation agreement雙重課稅協議 double tax雙重稅 double-dip tax leases租賃一方為美國法人而另一方不是美國法人時的雙重所有權租賃協議 down payment定金 down time窩工時間 downgraded信用等級下降 downward sloped interest expense line趨降的利息費用曲線 draftsmanship合同文本的起草 due diligence應有的審慎 durability耐久性 duration of delay拖延的持續時間

32、duress脅迫 early buyout提前買斷 early termination提前結束 earnings before minority interest少數權益前收益 earnings pattern收益模型 EBO (early buyout)提前買斷 economic benefits經濟利益 economic climate經濟氣候 economic life經濟壽命 economic ownership經濟上的所有權 education教育 effective date生效日 effective ownership有效的所有權 effective waiver of defe

33、nses對抗辯的有效放棄 effectiveness有效性 electronic mail電子郵件 eligibility合格性 embedded嵌入 emerging lease markets新興租賃市場 employee benefit plans雇員福利方案 enactment實施 encumbrance留置權 end-of-term consequences期末結果 end-of-term process期末程序 ends up倒閉 end-users最終用戶 enforceable強制性的 enforcing remedies實施補救 engine發動機 enhanced equi

34、pment trust certificate增級的設備信托證書 enter into force生效 entitlement權利資格 Environmental Liability Act德國環境責任法 EPS(earning per share)每股收益率 equalizing等量化 equipment cost設備本錢 equipment defects設備瑕疵 equipment identification設備認定 equipment leasing industry設備租賃業 equipment risk allocation and management設備風險的分擔及管理 Eq

35、uipment Schedule設備清單 equitable owner衡平法上的所有權人 equity capital權益資本 equity contribution權益出資 equity in net loss of invests投資凈損失中的權益 equity insertion權益嵌入指經營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金 equity investor權益投資人 equity securities權益證券 ERISA Employee Retirement Income and Security Act美國雇員退休收入及擔保法 escalation clau

36、ses自動調整條款 essential use實質性使用 estate房地產產業 estimated remaining period估計的剩余期間 estimated residual估計的余值 estimates估計 ETO(early termination option)對提前結束的任擇權 evolution演變 excess cash過剩現金 excess deduction超額扣減 exchange交換 excise tax許可證稅 exclusive remarketing firms只處置某類設備的專業性再處置公司 executory cost執行本錢 exempt asset

37、s免稅資產 exempt entity免稅機構 exercisable 可行使的 exercise price行使某項權利，例如購置任擇權時的價格 exhaustion損耗 Exhibit契約性文件的附件 EXIM bank美國進出口銀行 expenditure開支 expertise專長 expiration of the initial lease term初始租賃期限的屆滿 exposure to residual asset value所承當的資產殘值風險 express warranty明示的擔保 extended retention of possession對占有的延伸提留 ex

38、tension延期 external reporting risk財務報告引起的外部風險 FAA(Federal Aviation Administration)(美國)聯邦航空署 face value面值 factoring company代理融通公司 fair market value leases公允市值租賃指租金按租賃市場的常見數額來確定 fair market value transactions公允市值交易 fair value公允價值 fair wear and tear合理磨損 FASB(Federal Accounting Standards Board) 13美國財務會計標

39、準委員會第13號說明：租賃 FASIT (financial asset securitization investment trust)金融資產證券化投資信托 fatal illness絕癥 features裝置 federal income tax聯邦所得稅 Federal Tax Court德國聯邦稅務法庭 federally guaranteed mortgage聯邦保證抵押 fee receivable應收費 fee subordination附加費 fee-based financing services以收費為根底的融資服備 Felalease拉美租賃協會 fiber optic

40、s光纖 fiduciary responsibilities受托責任 filing備案 finance and other income財務及其它收入 finance charges財務費用 finance companies金融公司、財務公司 finance lease laws融資租賃法律 finance lease融資租賃協議 financial assets金融資產 financial bottom line財務底線 financial components財務成份 financial distortion財務失真 financial institution金融機構 financial

41、 instruments金融證書，金融工具 financial leasing transaction融資租賃交易 financial leasing融資租賃 financial lessor融資出租人 financial performance財務業績 financial ratios財務比率 financial reality財務現實 financial reporting risk(因財務失真所導致的)財務報告風險 financial statement appearance資產負債表的表現 financial terms融資條件 financiers融資人 financing source融資來源 finding認定 firm term確定的條款 first amendment leases首期更改租賃協議 five d