知识与资讯
专业词汇
 
会计&财务术语的中英对照
发布时间:2011-7-16 21:43:00||  点击:9850次||  文章分类:专业词汇||  发布人:翻译家(Fanyijia.com)


 

 

  
  
  a payment or serious payments 一次或多次付款
  abatement 扣减
  absolute and unconditional payments 绝对和无条件付款
  accelerated payment 加速支付
  acceptance date 接受日
  acceptance 接受
  accession 加入
  accessories 附属设备
  accountability 承担责任的程度
  accounting benefits 会计利益
  accounting period 会计期间
  accounting policies 会计政策
  accounting principle 会计准则
  accounting treatment 会计处理
  accounts receivables 应收账款
  accounts 账项
  accredited investors 经备案的投资人
  accumulated allowance 累计准备金
  acknowledgement requirement 对承认的要求
  acquisition of assets 资产的取得
  acquisitions 兼并
  Act on Product Liability (德国)生产责任法
  action 诉讼
  actual ownership 事实上的所有权
  additional filings 补充备案
  additional margin 附加利差
  additional risk附加风险
  additions (设备的)附件
  adjusted tax basis 已调整税基
  adjustment of yield 对收益的调整
  administrative fee管理费
  Administrative Law(美国)行政法
  advance notice 事先通知
  advance 放款
  adverse tax consequences 不利的税收后果
  advertising 做广告
  affiliated group 联合团体
  affiliate 附属机构
  African Leasing Association 非洲租赁协会
  after-tax rate 税后利率
  aggregate rents 合计租金
  aggregate risk 合计风险
  agreement concerning rights of explore natural resources 涉及自然资源开发权的协议
  agreement 协议
  aircraft registry 飞机登记
  airframe (飞机的)机身
  airports 机场
  airworthiness directives (飞机的)适航指令
  alliances 联盟
  allocation of finance income 财务收益分配
  allowance for losses on receivables 应收款损失备抵金
  alternative uses 改换用途地使用
  amenability to foreign investment 外国投资的易受控制程度
  amendment 修改
  American Law Institute 美国法学会
  amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
  amortization schedule 摊销进度表
  amortize 摊销
  amount of recourse 求偿金额
  amount of usage 使用量
  AMT (Alternative Minimum Tax) (美国)可替代最低税
  analogous to类推为
  annual budget appropriation 年度预算拨款
  appendix (契约性文件的)附件
  applicable law 适用法律
  applicable securities laws适用的证券法律
  applicable tax life 适用的应纳税寿命
  appraisal 评估
  appraisers 评估人员
  appreciation 溢价
  appropriation provisions 拨款条例
  appropriation 侵占
  approval authority 核准权
  approval 核准
  approximation近似
  arbitrary and artificially high value (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's length transaction 公平交易
  arrangement 安排
  arrest 扣留
  Article 2A 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 insurance 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-backed financing 资产支持型融资
  asset-based lessor 立足于资产的出租人
  asset-oriented lessor (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
  at the expiry 期限届满时
  ATT (automatic transfer of title) 所有权自动转移
  attachments 附着物
  attributes 属性
  auction sale 拍卖
  audits 审计
  authenticate 认证
  authentication 证实
  authority 当局
  authorize 认可
  availability of 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
  average managed net financed assets 所管理的已筹资金资产净额平均值
  aviation authority 民航当局 (海归论坛 www.haiguinet.com)
  
  
  backed-up servicer 替补服务者
  backhoe反铲装载机
  balance sheet date 资产负债表日
  bandwidth 带宽
  bank affiliates 银行的下属机构
  bank quote 银行报价
  bankruptcy cost 破产成本
  bankruptcy court 破产法院
  bankruptcy law 破产法
  bankruptcy proceedings 破产程序
  bankruptcy 破产
  bareboat charterer 光船承租人
  bargain renewal option廉价续租任择权
  basic earnings per share每股基本收益
  basic rent基本租金(各期应付的租金)
  beneficiaries受益人
  big-ticket items大额项目
  bill and collect开票和收款
  binding agreement有约束力的协议
  blind vendor discount卖主暗扣
  bluebook蓝皮书(美国二手市场设备价格手册)
  book income账面收入
  book loses账面亏损
  borrower借款人
  BPO(bargain purchase option)廉价购买任择权
  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
  bundled additional services捆绑(在一起的)附加服务
  bundling捆绑(服务)
  business acquisition业务收购
  business and occupation tax营业及开业许可税
  business generation业务开发
  business trust商业信托
  by(e)-laws细则
  byte字节 (海归论坛 www.haiguinet.com)
  
  cable TV network有线电视网络
  cable电缆
  cancelability可撤销性
  cancelable可撤销的
  capacity资格
  capital allocation资本分派
  capital constraint资金掣肘
  capital contribution出资额
  capital cost资本费用
  capital expenditure基建费用
  capital lease融资租赁协议
  capital market资本市场
  capitalize资本化
  captive finance company专属金融公司
  captives专属公司
  carrying amount维持费用
  carrying value账面结存价值
  case law案例法
  cash collatera1现金抵押
  cash election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
  ceiling上限
  cellular(mobile)移动通信
  central authority中央集权
  certificate of acceptance接受证书、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
  checking account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级别
  classification criteria归类标准
  classification determination类别的确定
  classification indicators分类指标
  classification of leases租赁协议分类
  classification opinion分类观点
  classification process归类过程
  clawback (用附加税)填补(福利开支)
  client顾客
  clinic诊所
  collateral agent副代理人
  collateral tracking system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
  collection托收
  comfort level方便程度
  commerce clause商务条款
  commercial risk商业风险
  commercial terms商业条款
  commissions佣金
  commitment承诺
  common carriage通用车队
  common law country(英美等)海洋法系国家
  common trust共同信托
  commonality通用性
  compensate补偿
  competitive risk竞争风险
  competitor竞争者
  complex finance leases复杂的融资租赁
  comprehensive income综合收入
  comptroller审计官
  computer计算机
  conceptual difference概念上的差别
  concession period持有特许权的期间
  concession让步、特许
  conclusion结论
  conditional sales agreement附条件销售协议
  conditions of usage使用条件
  conduit structure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
  consensual or non-consensual lien同意或非经同意的留置权
  consent 同意
  consideration对价
  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咨询及顾问服务
  Consumer Credit Act(德国)消费者信用法
  consumer price index消费者价格指数
  consumer secured transaction消费者有担保交易
  consumer transaction消费者交易
  consumption tax消费税
  container集装箱
  contingent rental随机租金
  contingent rents随机租金
  continuation beyond the termination date终止日后的接续
  continuous and close customer contact同客户持续而紧密的接触
  contract maintenance(对设备的)合同维修
  contract origination合同开发
  contract pool合同池
  contract portfolio合同组合
  contract sales合同出售
  contracting cost缔约成本
  contracting states 缔约国
  contracts for services服务合同
  contractual provisions合同条款
  contributions出资
  Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约
  convention 公约
  converted subordinated notes可转换次级票据
  convincing case有说服力的案例
  core framework核心框架
  corporate aircraft公务(飞)机
  corporate debt market公司债市场
  corporate guarantees公司担保
  corporate income tax公司所得税
  corporation公司
  correlation相关性
  cost of capital资金成本
  cost of funds筹资成本
  cost of sale销售成本
  coterminous rate同期利率
  counsel律师
  counterclaim反诉
  counterpart副本
  course of dealing and usage of trade交易习惯和贸易惯例
  covenants契约
  coverage(保险中的)险别
  crane起重机
  credit and liquidity enhancement信用及流动性增级
  credit card receivables信用卡应收款
  credit card信用卡
  credit development信用变化
  credit enhancement信用增级
  credit history and profile信用记录和规模
  credit rating信用等级
  credit risk allocation and management信用风险的分摊及管理
  credit risk信用风险
  credit underwriting process信用担保程序
  credit-based lessor立足于信用的出租人
  credit-oriented lessor(经营租赁中的)信贷导向型出租人
  creditors债权人
  creditworthiness信誉
  criterion(衡量用的)标准
  critical goals关键性目标
  cross-border funding跨境融资
  currency risk货币风险
  current and non-current liabilities当期及非当期负债
  current ratio流动比率
  current realization即期实现
  cushion缓冲
  customer contact客户联系
  customer's purchase cycle客户的购买周期
  customers客户 (海归论坛 www.haiguinet.com)
  
  damage 损害
  dampening effect削弱性效应
  data transfer数据转换
  data transmission数据传输
  DDC (dedicated contract carriage)指定车型及司机的合同车队
  dealer lessors供应商出租人
  debt capital债务资本
  debt covenant债务契约
  debt instruments债务证书
  debt issuance costs债务发行成本
  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-equity treatment债务-权益处理
  debtor债务人
  debt-to-equity ratio权益负债率
  decay(机械设备的)腐蚀
  declarations声明
  dedicated capacity carriage指定最低运输量的合同车队
  dedicated carriage一应俱全的车厢
  deductibility可抵扣程度
  deduction扣减
  default违约
  defeasance structures带有废止条款的结构
  defense抗辩
  deficiency claim损失索赔
  deficiency损失、缺陷
  definitional maze定义上的暧昧不明
  definition定义
  deflation通货紧缩
  deinstallation拆卸
  delay in delivery 延迟交付
  delinquencies拖欠
  delivery and acceptance process交付及验收程序
  denunciation 退出
  deposit account押金账项
  deposit taker存款接受者
  deposition处置
  depreciated value折余价值
  depreciation allowance折旧提存
  depreciation benefit折旧好处
  depreciation deductions折旧抵扣
  depreciation expense折旧费用
  depreciation period折旧期间
  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减损
  developed and mature market发达而成熟的市场
  diagnostic equipment诊断设备
  differentiation差别化
  digitization数字化
  diluted earning per share每股稀释后收益
  direct and consequential damage直接和间接损失
  direct financing lease直接融资租赁
  direct tax直接税
  disaster recovery services(电脑租赁的)救灾服务
  disclaimer免责
  disclosure items披露项目
  discount rate折现率
  discounted present value折现值
  discretion自由酌情处理
  discrimination差别待遇
  disguised credit sale变相信贷销售
  disguised purchaser 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)
  dispute resolution process争议解决程序
  dissolution解散
  distinction区别
  distinctive triangular relationship 特有的三边关系
  distribution分配
  diverse nuances多样化的细微差别
  diversification多样化
  diversity多样性
  dividends红利
  documentation文件制作及提供
  domestic law 国内法
  double taxation agreement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
  down payment定金
  down time窝工时间
  downgraded信用等级下降
  downward sloped interest expense line趋降的利息费用曲线
  draftsmanship(合同文本的)起草
  due diligence应有的审慎
  durability耐久性
  duration of delay拖延的持续时间
  duress胁迫 (海归论坛 www.haiguinet.com)
  
  early buyout提前买断
  early termination提前结束
  earnings before minority interest少数权益前收益
  earnings pattern收益模型
  EBO (early buyout)提前买断
  economic benefits经济利益
  economic climate经济气候
  economic life经济寿命
  economic ownership经济上的所有权
  education教育
  effective date生效日
  effective ownership有效的所有权
  effective waiver of defenses(对)抗辩的有效放弃
  effectiveness有效性
  electronic mail电子邮件
  eligibility合格性
  embedded嵌入
  emerging lease markets新兴租赁市场
  employee benefit plans雇员福利计划
  enactment实施
  encumbrance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
  enforceable强制性的
  enforcing remedies实施补救
  engine发动机
  enhanced equipment trust certificate增级的设备信托证书
  enter into force生效
  entitlement权利资格
  Environmental Liability Act(德国)环境责任法
  EPS(earning per share)每股收益率
  equalizing等量化
  equipment cost设备成本
  equipment defects设备瑕疵
  equipment identification设备认定
  equipment leasing industry设备租赁业
  equipment risk allocation and management设备风险的分担及管理
  Equipment Schedule设备清单
  equitable owner衡平法上的所有权人
  equity capital权益资本
  equity contribution权益出资
  equity in net loss of invests投资净损失中的权益
  equity insertion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更多地依赖其自有资金)
  equity investor权益投资人
  equity securities权益证券
  ERISA( Employee Retirement Income and Security Act)(美国)雇员退休收入及担保法
  escalation clauses自动调整条款
  essential use实质性使用
  estate(房地产)产业
  estimated remaining period估计的剩余期间
  estimated residual估计的余值
  estimates估计
  ETO(early termination option)(对)提前结束(的)任择权
  evolution演变
  excess cash过剩现金
  excess deduction超额扣减
  exchange交换
  excise tax许可证税
  exclusive remarketing firms(只处置某类设备的)专业性再处置公司
  executory cost执行成本
  exempt assets免税资产
  exempt entity免税机构
  exercisable 可行使的
  exercise price行使(某项权利,例如购买任择权时的)价格
  exhaustion损耗
  Exhibit(契约性文件的)附件
  EXIM bank(美国)进出口银行
  expenditure开支
  expertise专长
  expiration of the initial lease term初始租赁期限的届满
  exposure to residual asset value所承担的资产残值风险
  express warranty明示的担保
  extended retention of possession对占有的延伸提留
  extension延期
  external reporting risk财务报告引起的外部风险 (海归论坛 www.haiguinet.com)
  
  FAA(Federal Aviation Administration)(美国)联邦航空署
  face value面值
  factoring company代理融通公司
  fair market value leases公允市值租赁(指租金按租赁市场的常见数额来确定)
  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 (financial asset securitization investment trust)金融资产证券化投资信托
  fatal illness绝症
  features装置
  federal income tax联邦所得税
  Federal Tax Court(德国)联邦税务法庭
  federally guaranteed mortgage联邦保证抵押
  fee receivable应收费
  fee subordination附加费
  fee-based financing services以收费为基础的融资服备
  Felalease拉美租赁协会
  fiber optics光纤
  fiduciary responsibilities受托责任
  filing备案
  finance and other income财务及其它收入
  finance charges财务费用
  finance companies金融公司、财务公司
  finance lease laws融资租赁法律
  finance lease融资租赁协议
  financial assets金融资产
  financial bottom line财务底线
  financial components财务成份
  financial distortion财务失真
  financial institution金融机构
  financial instruments金融证书,金融工具
  financial leasing transaction融资租赁交易
  financial leasing融资租赁
  financial lessor融资出租人
  financial performance财务业绩
  financial ratios财务比率
  financial reality财务现实
  financial reporting risk(因财务失真所导致的)财务报告风险
  financial statement appearance资产负债表的表现
  financial terms融资条件
  financiers融资人
  financing source融资来源
  finding认定
  firm term确定的条款
  first amendment leases首期更改租赁协议
  five different frameworks(作为租赁交易宏观环境的)五个不同的框架
  fixed investment trust固定投资信托
  fixed purchase option固定价格购买任择权
  fixed rate固定利率
  fixed wire有线(通信)
  fixture filing固定备案
  flexibility灵活性
  floating lease accrued interest receivable浮动租赁应计的应收利息
  fluctuation波动
  FMRV(fair market rental value)公允的租金市值
  footnote disclosure通过附注披露
  foreclosure disposition扣押抵债处置
  foreclosure了结抵押(抵押权人按规定拍卖抵押物以受偿)
  forklift叉车
  form report格式报告
  forward rate agreement远期利率协议
  forward start swaps远期掉期
  four criteria(区别融资租赁和经营租赁的)四项标准
  fractional interest零散权益
  franchise特许权
  fraud欺诈
  free standing derivative instruments自力支撑的衍生工具
  from cradle to grave从摇篮到坟墓(指自始至终全程服务)
  front-end payment前端支付
  FSL(full-service lease)全程服务租赁
  fuel use tax燃料使用税
  full commitment全额承诺
  full disclosure充分披露
  full-payout versus non-full-payout全额支付还是非全额支付
  full-payout全额支付
  full-service lease全套服务租赁
  fund appropriation拨款
  fund risk筹资风险
  funding resources筹资渠道
  funding risk筹资风险
  furnish供应
  future cash flow未来的现金流
  future lease payment未来租赁付款 (海归论坛 www.haiguinet.com)
  
  GAAP(generally accepted accounting principle)公认会计准则
  gains收益
  gear ratio资本充足率
  gearing资本充足率
  general intangible一般无形物
  geographic distance地理上的距离
  German Insolvency Act德国破产法
  global leasing industry全球租赁业
  global survey全球调查
  globalization全球化
  goods货物
  goodwill商誉
  governmental agency政府(指定的)代理机构
  governmental body政府机构
  governmental fund政府基金
  governmental taking政府征用
  GPTD(gross profit tax deferral)毛利税递延
  grantor trust委托人信托
  grantors委托人
  grantor授予人
  growth rate增长率
  guaranteed residual value有担保的残值
  guarantee担保 (海归论坛 www.haiguinet.com)
  
  hallmark印记
  hardware硬件
  harmonization(在有着不同法规情况下的)协调
  headings标题
  health care merchant fund incorporation 保健商融资公司
  health care receivables保健应收款
  health care services保健服务
  healthcare provider保健提供者
  heavy maintenance大修
  hedge against inflation抵御通涨
  hedge套期保值
  helicopters直升机
  hell-or high water clauses绝对责任条款
  high technology leasing高技术租赁
  hire purchase agreement租购协议
  hire purchase contracts租购合同
  hirer租入人
  holders持有人
  homogeneity同质性
  hospitalization(到)医院治疗
  hours of use(设备的)使用小时
  hurdle rate最低可接受费率 (海归论坛 www.haiguinet.com)
  
  IAS(International Accounting Standard) 17国际会计准则 17 租赁
  IDC(initial direct costs)初始直接费用
  identification确认
  idle capacity闲置的能力
  IFC(International Finance Corporation)国际金融公司
  illness疾病
  illustration演示
  immaterial items非实质性事项
  immediately available fund立即可以得到的资金
  impairment of assets资产减损
  implementation执行
  implicit interest rate隐含利率
  implied acceptance默认接受
  implied warranty or guarantee 暗示的担保
  in-bound leases进口租赁
  inception of the lease租赁协议开始日
  income and expense recognition收入和支出的确认
  income statement损益表
  income tax所得税
  incremental borrowing rate of interest新增借款利率
  incurrance of an obligation义务的承担
  indebtedness欠款
  indemnification赔偿
  indemnify保护
  indenture trustee契约受托人
  independent director独立董事
  indexed rate指数利率(指跟着某个基准利率走的利率)
  index指数
  indirect bank leasing间接的银行租赁
  indirect tax间接税
  individual lessees个人承租人
  industrialization工业化
  industry dynamics行业动向
  industry lingo行话(行业内的暗语)
  information信息
  infrastructure基础设施
  infringement侵权
  in-house expertise(该公司)自有的专长
  initial accounting初始的会计处理
  initial case law初始判例法
  initial lease term初始的租期
  innovation创新
  in-place remarketing原地再处置
  input tax投入税
  insider transaction内部交易
  insolvency破产
  inspection findings检验结果
  inspection report检验报告
  inspection检验
  inspector检验员
  institutional finance机构融资
  instrument工具、文据
  insurance carrier承保人
  insurance claims保险索赔
  insurance coverage保险类别
  insurance function保险功能
  insurance policy保险单
  intangible assets无形资产
  intangible benefit无形权益
  intellectual property right知识产权
  intelligence gathering情报收集
  intentional or grossly negligent act故意的或严重疏忽的作为
  interest and fee income利息和收费收入
  interest component of scheduled payments排定进度付款的利息部分
  interest rate spreads利差
  interest rate swaps利率掉期
  interim real estate financing不动产过渡性融资
  interim rent暂行租金(在租金首付日应付的租金)
  intermediate twin-aisle中程双过道(指飞机)
  internal preference(所披露的信息严重扭曲时的)内部参考
  international financial leasing of equipment国际设备融资租赁
  international leasing community国际租赁界
  international registration requirement plan(飞机的)国际登记计划要求
  internationalization国际化
  Internet互联网
  interperiod tax allocation各期之间的税收分配
  invasion侵犯
  inventory盘存、存货清册
  investment company投资公司
  investment grade credit rating投资等级信用评级
  investment return投资回报
  investors投资人
  invoice发票
  IOSCO(International Organization of Securities Commissions)证券委员会国际组织
  IRC(Internal Revenue Code)(美国)国内税收法
  irrevocable不可撤销的
  IRS(Internal Revenue Service)(美国)国内税务局
  issue notes出立票据
  issuer发行人
  IT assets信息技术资产
  item项目 (海归论坛 www.haiguinet.com)
  
  job qualification sheet职业资格证
  judge法官
  judgement裁决
  judicial arena司法场所
  judicially-assisted repossession司法协助重新占有
  junk bonds垃圾债券
  jurisdictions司法管辖区
  
  label标记
  landing gear(飞机的)起落架
  landing着陆
  language(合同中的)用语
  large ticket asset大额资产
  lease application租赁申请
  lease fee租赁费(对租金中所含收益部分的形容)
  lease for movables动产租赁协议
  lease inception起租日
  lease intended as security担保意向租赁
  lease liabilities租赁负债
  lease lines of credit租赁信贷限额
  lease manager租赁协议管理人
  lease portfolio租赁协议组合
  lease registry租赁协议登记
  lease tax租赁税
  lease termination payment(为)提前结束(租赁协议而作的)支付
  lease term租赁期限
  lease versus purchase租还是买
  leased assets租赁资产
  leased equipment 租赁设备
  leased items租赁物件
  leased property租赁财产
  leasehold租赁、租借
  lease-in/lease-out(美国特有的为享受税收待遇而在美国企业同外国企业之间订立的)租入租出租赁协议
  lease-purchase financing租购融资
  leases租赁协议
  Leaseurope欧洲租赁协会
  leasing activities租赁业务
  leasing agreement租赁协议
  leasing arrangement租赁安排
  leasing company租赁公司
  leasing professionals租赁专业人员
  leasing regulation对租赁的管制
  leasing systems(手工的或电脑的)租赁业务管理系统
  leasing's share of GDP租赁占国内生产总值的份额
  leasing租赁
  legal arrangement法律安排
  legal consequences法律后果
  legal entity法人
  legal fees法律费
  legal form法律形式
  legal issue法律课题
  legal ownership法定所有权
  legal owner法定所有权人
  legal right法定权利
  legal risk法律风险
  legal status法律地位
  legal title法定所有权
  legal treatment法律处理
  legally empowered法律授权的
  legitimate business purpose合法的营业目的
  lenders放款人
  lenient terms宽松条款
  lessee intent承租人的意向
  lessee承租人
  lessor's internal staff出租人的内部人员
  lessor出租人
  letter of credit信用证
  level of collateral抵押水平
  leverage borrowings杠杆借款
  leverage ratio资本充足率
  leveraged lease杠杆租赁
  levy扣押
  liabilities负债
  liberal depreciation rules自由折旧规则
  license特许
  licensing agreements许可证协议
  licensing of lease activity对租赁业务的许可
  lien date留置日
  lien留置权
  life-limited parts(飞机上)限制其使用小时的部件
  limitation of liability责任限度
  limited ability有限能力
  limited liability company有限责任公司
  liquidated damage损失赔偿金
  liquidator 清算人
  liquidity facility流动性融通
  liquidity support流动性支持
  liquidity现金支付能力
  litigation诉讼
  loans disguised as leases伪装成租赁的贷款
  loan-type financing贷款型融资
  loan贷款
  lobby effort游说努力
  local law当地法律
  local statues当地法规
  local tax地方税
  location所在地
  lock box account锁箱账户
  lock box collection and sweep arrangement(银行的)锁箱和自动转存安排
  locomotive(铁路)机车
  long term rental contract长期出租合同
  loss containment亏损防堵
  loss ratio赔付率
  losses损失
  lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失 (海归论坛 www.haiguinet.com)
  
  
  
  MACRS depreciation(美国的)加速成本回收的折旧
  maintain reserves(飞机租赁中承租人承担的)保养准备金
  maintenance contract维修保养合同
  maintenance interval(飞机发电机的)维修间隔期
  maintenance policies and procedures保养方针及程序
  make-whole premium凑整升水
  managerial reporting risk(财务报告导致的)管理层报告的风险
  manipulation of accounting principles对会计准则的巧妙运用
  manufacturer subsidy(来自)制造商(的)补贴
  marginal tax rate边际税率
  market friction市场摩擦
  market imperfection市场的不完善
  market participants市场参与者
  market penetration市场渗透率
  market rates of interest市场利率
  market share市场份额
  market size市场规模
  market stability市场稳定性
  marketplace市场环境
  master lease illustration租赁协议正文
  master lease主租赁协议
  material facts重要事实
  maturity到期日
  means手段
  measurement criteria衡量标准
  mechanism机制
  memory function备忘功能
  mercantile-type sale商业性销售
  merchantability适销性(经营租赁协议中的暗示保证)
  merges合并
  merit review process事实真相检查程序
  middle-market leasing中级市场租赁
  MIGA(Multilateral Investment Guarantee Agency)多边投资担保署
  minimum capital最低资本
  minimum lease payments receivable应收最小租赁付款
  minimum lease terms最短租赁期限
  minimum rental rate最低租金费率
  mirror-in/mirror-out principle(飞机返还时的维修状况同交付时)一模一样的原则
  mismatches不匹配
  mitigate缓解(风险)
  mobility移动性
  model模式
  modem“猫”(调制解调器)
  modification 更改
  monetary policy货币政策
  money-over-money lease钱到钱的租赁(租赁业内对融资租赁的俗称)
  monitoring监控
  monoline insurer单一险种保险人
  monopolies垄断部门
  monopoly垄断
  month-to-month rentals(期满但租赁物未退还时的)逐月收取的租金
  moratorium延缓履行
  mortgage loan placement抵押贷款安排
  motor carrier fee机动车费
  MPD(maintenance planning document)维修计划书
  MRI(magnetic resonance imaging)核磁共振成象
  multiple jurisdiction涉及多个司法管辖区的
  multi-years lease commitment多年的租赁款项承付
  municipal trade tax地方贸易税 (海归论坛 www.haiguinet.com)
  
  
  named owner指名的所有权人
  narrative report陈述式报告
  narrow-body aircraft窄机身飞机
  nascent幼稚的
  national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司
  nationality国籍
  NCCUSL(The National Conference of Commissioners on Uniform State Laws)(美国)统一州法律委员
  会全国会议
  negligence 过失
  nenrenewal penalties期末若不留购或不续租时的罚金
  net cash investment outstanding 净现金出资余额
  net collectible value可回收净额
  net earnings净收益
  net financed assets已融资资产净额
  net gain on sale of financing transactions融资交易出售的净利得
  net investment outstanding净出资余额
  net lease净租赁(指不附带任何技术服务的租赁)
  net margin净收益
  net of deferred taxes递延所得税后净额
  net taxable income净应税收入
  net value净值
  net worth tax净财富税
  network connection device网络联接器件
  networks网络
  new product family新产品系列
  niche market可填补空缺的市场
  noise 噪声
  nominal price 名义价格
  nominal purchase option名义价格购买任择权
  non-accrual status不应计的状态
  non-appropriation不得挪用
  non-cancellable lease不可撤销的租赁协议
  non-conforming equipment不合格设备
  non-contracting states非缔约国
  nondebt interest非债务利益
  non-delivery未交付
  nonexclusive remarketing firms综合性再处置公司
  nonexistent不存在的
  non-full-payout非全额支付
  nonlabeled program(卖主同出租人各归各的)销售计划
  nonoperating leasing非经营租赁
  non-ownership for balance sheet不在资产负债表上资本化
  nonpossessory pledge非占有的抵押
  non-recourse sale of lease receivable对租赁应收款的无追索出售
  non-substitution clause不得替代条款
  nontax lease非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可对租赁资产计提折旧)
  normal depreciable life正常可折旧寿命
  normal lease常规租赁
  normal terminations正常结束
  notarization公证人的公证
  notary system公证制度
  notes secured by equipment设备抵押票据
  notice of termination终止(租赁的)通知
  number of lease payments租赁付款次数 (海归论坛 www.haiguinet.com)
  
  objection拒绝
  obligations债务
  obligopolies受权专营部门
  obligor债务人
  obsolescence陈旧
  occasional sales exemption偶然销售豁免
  OEC(original equipment cost)设备原值
  off balance sheet financing表外融资
  off-balance sheet securitizations资产负债表外证券化
  offering and sale发售和出售
  official tax depreciation tables官方(制订的)税收折旧表
  off-lease equipment退租设备
  offsetting claims抵销请求权
  omission 不作为
  on-condition parts(飞机上)根据具体情况决定可否使用的部件
  one-off program(卖主的对谁都一样的)统一销售计划
  one-stop shopping一站式采购
  one-way consumer truck rental business单程客户载重汽车出租业务
  operating expense事业费
  operating leases经营租赁协议
  operating leasing经营租赁
  operational efficiency经营效率
  OPIC(Oversea Private Insurance Corporation)海外私人保险公司
  option to buy 购买任择权
  option to purchase购买任择权
  option to renewal续租任择权
  options期权
  ordinary course常规过程
  ordinary trusts普通信托
  organizational documents机构文件
  original collateral初始抵押品
  original lease value租赁原值
  originating lessor作为发起人的出租人
  originator发起人
  out-bound big-ticket leasing大宗出口租赁
  outpatient clinic门诊诊所
  outright purchase直接购买
  outright sale直销
  outsourcing外包
  overcollateralization超额提供抵押
  overhaul检修
  owner trust所有者信托
  owner 所有者
  ownership interest所有权权益
  ownership leases所有权租赁(对融资租赁实质的形容)
  ownership retention所有权的保留
  ownership所有权 (海归论坛 www.haiguinet.com)
  
  packaging包装
  parameter参数
  parent母公司
  participants参与者
  particular withholding tax特殊预提税
  partnership合伙企业
  partners合作伙伴
  parts sale(再处置中的)部件出售
  parts 部件
  party identification对当事方的认定
  passive investment trust被动投资信托
  pass-through entity传递实体
  pattern 模式
  payee受款人
  payment amount支付金额
  payment due已到期应付款
  payment of rentals租金支付
  payors付款人
  pay-through note定付 (证券)
  peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定
  penetration渗透
  per se corporations本质上的公司
  percentage of sales销售额的百分比
  perfection完善、保全
  performance业绩、履行
  periodic rate of return 期回报率
  peripheral(电脑的)外部设备
  permanent funding activities长期资金融通方式
  permanent funding vehicles长期性的融资工具
  permission允许
  permit执照
  personal property leasing动产租赁
  personal property tax动产税
  personal resume个人简历
  perspective(看问题的)角度
  physical deterioration物理性能的退化
  piercing the corporate veil捅破公司的面纱
  place of taxation纳税地
  placement放置
  capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备(设备)
  players参与者
  pledge资产抵押
  polarization(将目标市场定位于某类规模客户的)极化
  policy of insurance保险单
  portfolio concentration组合(中的设备类型的)集中程度
  portfolio(投资)组合
  possession占有
  potential conflict潜在冲突
  potential impairment潜在减损
  power by the hour leases按每月使用小时支付租金的租赁
  power generation发电
  power transmission(电、气、热的)能源传输
  practitioner从业者
  predetermined period事先确定了的期间
  preestablished floor预先设定的底价
  preface前言
  prefund先行融资
  prejudgment property recovery在法院裁决前先收回财产
  prejudice损害
  premium保费
  pre-paid lease payments预付的租赁付款
  present transfer即时转移
  present values现值
  preservation of exist bank line现有银行信贷额度的保留
  presumption推论
  pretax rate税前利率
  preventive maintenance预防性保养
  price/performance curve性能价格曲线
  prices indices价格指数
  pricing quandary定价上的左右为难
  pricing risk定价风险
  pride of ownership对所有权的满足感
  primary servicer主服务者
  prime interest rate基本利率
  principal office and place主营业地
  principal本金
  printer打印机
  prior written consent预先的书面同意
  prior written notice预先的书面通知
  priorities优先权
  private and public私人的或公共的
  private carriers私人运送人
  private international law国际私法
  private placement(对)特定对象(直接)销售
  private-label program(卖主同出租人联手的)销售计划
  privatization私有化
  probability概率
  proceedings pending未决程序
  proceeds进款
  process nexus程序关系
  product产品
  profit generation利润产生
  profitable operation可营利地运用
  profit-making hospital营利性医院
  program risk规划风险
  project finance项目融资
  project risk项目风险
  projected performance所规划的业绩
  promise承诺
  pronouncement公告
  property tax财产税
  proportionate fraction成比例的部分
  proprietary hospital业主医院
  pros and cons有利有弊
  prospectus章程
  provisioning提取准备金
  provisions条款
  proxy代理
  prudential norms relevant to leasing 涉及租赁的审慎性标准
  PTT(postal and communication entities)邮电部门
  public control公有
  public deficit财政赤字
  public deposit公众存款
  public distribution公开配售
  public hearing公开听证
  public limited companies(在多数的大陆法系国家或地区内的)公共有限公司
  public offering公开发售
  public works市政工程
  publications出版物
  public-held companies公众持股(上市)公司
  published rental rate公布的租金费率
  purchase money security interest定金担保利益
  put option留置选择权 (海归论坛 www.haiguinet.com)
  
  QIBs( qualified institutional buyers)合格的机构买入人
  QTE(qualified technological equipment)lease(美国税法中所规定的计算机或外部设备、高技术电话站设
  备及高技术医疗设备等的)高技术设备租赁
  quality spread质量差幅
  quantitative criteria量化标准
  quid pro quo(经营租赁合同中的)让步条件
  quiet enjoyment right平静行使权
  quiet possessions平静占有
  quoting报价 (海归论坛 www.haiguinet.com)
  
  
  rail car轨道车辆
  raise fund筹集资金
  ratification批准
  rating agencies评级代理机构
  ratings评定等级
  ratio enhancement(财务)比率改善
  real person真人
  real property and personal property不动产和动产
  real rights物权
  realization实现
  realize the value实现价值
  rebuttable presumption可予驳回的推定
  receipts for services服务的收入
  receivership破产接收
  receivers破产受益人
  recertification(由原制造商作出的)重新认证
  recognition of income 收益确认
  record记录
  recoupment扣留
  recourse追索权
  recoverability可回收程度
  recoverable amount可回收金额
  recover收回
  reduction减少
  reference rate参考利率
  “refresh”翻新
  refundable security deposit期末应退还的保证金
  refurbishment翻新
  regional jet 支线飞机
  regionalization区域化
  registration process登记程序
  registration rights登记权
  regular periodic payment定期的规定的租金
  regulatory factors管制因素
  regulatory laws管制法律
  reinvestment再投入
  reject 拒收
  re-leasing再出租
  relieve 解除
  remaining balance余额
  remarketing obligations of the vendor卖主的再处置责任
  remarketing再处置
  remedy 补救
  REMIC (real estate mortgage investment conduit)不动产抵押投资管道
  remote contingency遥远的或有事件
  removal拆除
  renewing更新
  rent commencement date租金首付日
  rent curve depreciation按租金曲线折旧
  rent 租金
  rental fleets短期出租车队
  rental house出租公司
  rental income租金收入
  rental market出租市场
  rental of equipment设备出租
  rental rates租金水平(费率)
  rental stream租金流
  rental tax租金税
  rental yard出租公司
  rentals payable 应付租金
  rent-to-buy先租后买
  rent-to-leases先以租赁合同方式租用后以融资租赁合同方式租入
  rent-to-rent纯粹租用
  rent-to-re-rent(租入后)转租
  reorganization重组
  repairs备件
  repair修理
  repatriation(从别国)收回(租赁物)的风险
  repayment偿付
  replacement servicers替代的服务者
  replacements替换件
  report报告
  repossession重新占有
  representations陈述
  request for proposal投标申请书
  rescind 撤销
  resell转售
  reserves储备金
  residual capture余值捕捉
  residual exposure余值风险
  residual guarantee余值担保
  residual income剩余所得
  residual position余值地位(指出租人承担余值风险的处境)
  residual realization余值实现
  residual risk余值风险
  residual's carrying value(财务报表上的)残值结存价值
  resolution裁决
  resources资源
  retailers 'sales tax零售商销售税
  retail零售
  retaining保留
  retain留存
  retention rate(承租人的)留购率
  retention提留
  retrospective application追溯性运用
  return provisions对返还的规定
  returned asset返还的资产
  revolving loan facility循环贷款融通
  right to use使用权
  risk sharing techniques风险分担方法
  risk-reducing pooling agreement风险减少共担协议
  risks and rewards incident to ownership随附于所有权的风险和报酬
  ROA(return on assets)资产回报率
  road道路
  roll-out process推进程序
  royalties特许使用权费
  rules of law 法规
  RVI(residual value insurance)余值保险 (海归论坛 www.haiguinet.com)
  
  
  safe harbor避风港
  safe-harbor leases避风港租赁(对有避税功能的租赁的形容)
  safety standard安全标准
  sales and leaseback售后回租
  sales origination teams销售开发团队
  sales proceeds销售收入
  sales taxes销售税
  sales volume销售量
  sales-aid leasing(专属公司的)销售协助型租赁
  sales-type lease销售型租赁
  sample样品
  sampling样品示例
  scale扩容
  schedule进度计划、附表
  scrap or salvage sale报废或挑其中有价值的贵金属出卖
  sealed bid sale密封标价销售
  SEC(Security and Exchange Commission)(美国)证券交易委员会
  secondary market breadth and depth二手市场的广度及深度
  secured creditor有担保的债权人
  secured financing有担保的融资
  secured or unsecured有担保或无担保的
  secured party被担保方
  securitization assets证券化资产
  securitization of leases and leased assets portfolio租赁协议及租赁资产组合证券化
  securitization pool证券化池
  securitization transactions证券化交易
  security deposit保证金
  security interest担保权益
  self-help repossession自助性重新占有
  self-insured corporations自保公司
  selling price销售价格
  semiconductor chips半导体芯片
  sensitivity analysis敏感性分析
  separate component单独部分
  separate identity单独身份
  separate legal person单独的法人
  separate products不同的产品
  separate, independent trustee单独的、独立的受托人
  service tax服务税
  servicer(资产证券化中的)服务者
  setoff抵销
  shareholders股东
  shipping装运
  shop visit(飞机的)拆下发电机的大修
  signature签署
  significant date management capability对数据管理的重要能力
  sign签署
  similarity相似性
  simple finance leases简单融资租赁
  single-aisle(飞机上的)单过道
  small cost items低成本项目
  SMEs中小型企业
  societe anonyme股份有限公司(法国)
  soft (oversupplied) market软(供大于求)市场
  software vendor软件卖主
  software软件
  sole shareholder单一股东
  sole tax avoidance purpose纯粹的避税目的
  sovereign risk主权风险
  special priority rules特别优先权规则
  special purpose "bankruptcy remote" entity“不易破产”的专设实体
  special purpose entity(SPE)特殊目的实体
  specialist firm专业公司
  specialized independents专业化的独立的公司
  specified order of seniority规定的先后顺序
  sponsored program赞助计划
  sponsor发起
  SSAP 21(英国)租赁协议及租购合同的会计处理
  standard setters标准制订者
  state-of-art technology最新技术
  status资格
  statute法规
  statutory protection法规上的保护
  statutory regulations法定规定
  stayed actions延缓的诉讼
  step-down lease structure租金递减的租赁方式
  step-up lease structure租金递增的租赁方式
  stock and debt mutual funds股票和债务共同基金
  stock exchange listing 股票上市
  storage存储
  straight line basis直线法
  straight-line depreciation直线法折旧
  straight-line recognition直线法确认
  strategic recommendations战略性建议
  structural alternatives方式选择
  structures业务方式
  structuring业务方式设计
  sublease转租赁
  subordinated debt obligation次级债券
  subordinated interest次级权益
  subordinated tranche次级份额
  subordinated次级的
  subordination从属化
  substance over form实质先于形式
  substantive consolidation实质性合并
  substantive owner实质上的所有权人
  substitute 取代
  successors继承人
  suits讼案
  sunk cost method滞留成本法(不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法)
  superior title or right优先所有权或权利
  supervise监管
  supervisory process监管程序
  supplier 供货人
  supplier-type warranty供货商(所提供的)担保
  supply agreement供货协议
  supply chain供应链
  supply contract供货合同
  supportable standard站得住脚的标准
  supported obligation被支持的债务
  supporting activities补给活动
  surrender返还
  survivability(合同到期后的)继续有效程度
  suspension延期
  swap互换
  synonyms同义词
  synthetic leases合成租赁协议
  T-account T型账户
  take-off起飞
  tangible and intangible assets有形和无形资产
  target market目标市场
  target yield目标收益率
  tax appetite对减税的兴趣
  tax base税基
  tax benefit transfer税收利益转移
  tax code税法
  tax deductible expense可减税的费用
  tax deferral延期纳税
  tax depreciation税收上的折旧
  tax lease税收租赁(指真实租赁,承租人的租金支出可直接抵扣)
  tax nothing非纳税对象
  tax ownership(美国税法中的)税收所有权
  tax regulations税务条例
  tax risk税收风险
  tax saving节税
  tax shields避税
  tax status税务法规
  tax timing纳税时点
  taxable income应税所得
  taxable应纳税的
  taxation税收
  tax-exempt debt免税债
  tax-exempt entities免税单位
  tax-exempt issuers免税发行者
  tax-exempt market免税市场
  taxpayer纳税人
  tax税
  technological obsolescence 技术老化
  technological orientation技术上的定位
  telecommunications电信
  teledensity电信密度(指每百个居民拥有的通信线路数)
  tender提交
  terminate 终止
  termination penalty提前结束时的罚金
  terminology术语
  terrestrial and satellite wireless system 地面及卫星无线系统
  the four pillars(支撑租赁交易的)四大支柱
  the six phase of leasing cycles租赁周期的六个阶段
  theocratic legal system神权法制
  therapeutic equipment治疗设备
  third-party logistics第三方后勤
  threshold门坎
  time pattern时间模式
  time to market(一个新产品从构思到实际推入市场所用的时间)上市时间
  titleholder所有权人
  title所有权
  titling trust产权信托
  toll(路桥隧道等的)通行费
  total gross investment毛出资总额
  total solution全面解决方案
  TRAC(Terminal Rental Adjustment Clause) leases 期末租金调整条款租赁协议
  track卡车
  trade discount贸易折扣
  trade names商品牌号
  trade tax add-backs贸易税附加返还
  trade tax贸易税
  trade-in回购
  traditional contract of hire 传统的租借合同
  traditional rental传统出租
  training培训
  TRALA(美国)载重汽车出租及租赁协会
  tranches组别
  tranching分组
  transaction costs交易成本
  transaction privilege(sale)tax交易特许(销售)税
  transaction tax交易税
  transactions交易
  transferors出让人
  transfer转移
  transit district tax地区通过税
  transportation运输
  treasury locks库存锁定
  treasury securities国库券
  treatment equipment治疗设备
  trigger events触发器事件
  trip leases铁路车辆的短期租赁
  triple net三方网络
  truck卡车
  true leases真实租赁协议
  true lease真实租赁
  trust account信托账户
  Trust Indenture Act信托契约法
  trustee 受托人
  tunnels隧道
  turnaround time周转时间
  type类型 (海归论坛 www.haiguinet.com)
  
  
  UCC(Uniform Commercial Code)(美国)统一商法典
  ultimate useful life最终可用寿命
  unamortized residual value(经营租赁中)未摊销的余值
  uncertainty不确定性
  uncollectible lease payments receivable应收未收租赁付款
  undersecured creditor未被全额担保的债权人
  understated被少报的
  underwater缩水
  underwriting and credit policies保险和信贷政策
  underwriting commission承销佣金
  underwriting standard保险标准
  underwriting保险
  unearned finance income未实现财务收益
  unguaranteed residual value无担保的残值
  Unidroit Conventions on International Financial Leasing 国际统一私法协会国际融资租赁公约
  unit price单价
  universal lease documentation租赁协议通用文本
  unrated无信用等级的
  unreimbursable不能回收的
  unsecured creditor无担保的债权人
  unsecuritizable不可证券化的
  upgrade升级
  ups and collars上下限
  US federal income taxes美国联邦所得税
  US Internal Revenue Service code美国国家税务局法规
  usage leases使用权租赁(对经营租赁的形容)
  use tax使用税
  used equipment leasing用过的设备的租赁
  useful life有用寿命
  utility设施
  utilization leases(美国铁路上采用的)轨道使用租赁
  
  除牌 delisting
  除权 ex-rights
  马来西亚证券交易所交易及自动报价系统 Malaysian Exchange of Securities Dealing and Automated Quotation Bhd (MESDAQ)
  马城条约 Maastricht Treaty
  马鞍式组合【期权】 straddle【options】
  valuation估值
  value ratio价值比
  value-added services增值服务
  valuing定值
  variables变量
  variation in return回报波动
  variation波动
  VAT(value added taxes)增值税
  vendor agreements卖主协议
  vendor finance卖主融资
  vendor leasing programs卖主租赁计划
  vendor reputation and viability卖主的声誉和活力
  vendor卖主
  venture leases风险租赁
  verifiable case经得起检验的案例
  vibrant有活力的
  vicarious liability转承债务
  virtual ownership实际上的所有权
  volatility波动性
  vote control表决控制权
  vote表决权 (海归论坛 www.haiguinet.com)
  
  warehousing仓储
  warranty claim担保请求权
  warranty 担保
  waste incineration垃圾焚烧
  water supply and purification供水及净化
  weight权重
  well-crafted contract clauses认真草拟的合同条款
  whale-minnow concept(靠租赁融资规模覆盖市场的)大鱼和(靠专业化租赁服务市场的)小鱼论
  whole sale趸卖
  wide-body aircraft宽机身飞机
  win-win event双赢事件
  withhold 提留
  withholding tax预提税
  working capital流动资金
  workshop on leasing租赁研讨会
  World Leasing Convention世界租赁大会
  wrap leases互换型租赁协议
  write-off减记、冲销 (海归论坛 www.haiguinet.com)
  
  
  yield curve收益曲线
  高水【期货】 premium【futures】
  高于前成交价 plus tick; uptick
  高于面值 above par
  高持股量股东【创业板】 significant shareholder【GEM】
  高息票据 equity linked note (ELN)
  高杠杆效应的投资 high leveraged investment (海归论坛 www.haiguinet.com)
  
  * Terms commonly used in the Mainland 内地用语
  海归黄埔军校》课程《中美比较财务会计学》附录《Glossary for International Accounting Standards》 (海归论坛 www.haiguinet.com)
  
  Glossary for International Accounting Standards (海归论坛 www.haiguinet.com)
  
  part 2 (海归论坛 www.haiguinet.com)
  
  balance between benefit and cost 收益与成本的平衡
  balance sheet 资产负债表
  balance sheet date 资产负债表日
  balance sheet liability method 资产负债表负责法
  bank overdrafts 银行透支
  basic earnings per share 基本每股收益
  beginning of the period 期初
  benchmark treatments 基准处理方法
  beneficiary 受益人
  best estimate 最佳估计
  bid bonds 投标保函
  bid price 出价
  bills 帐单
  binding sale agreement 约束性销售协议
  board of directors 董事会
  bonus 奖金;红利
  bonus issue 红股
  bonus plan 奖金计划
  borrowing agreements 借款协议
  borrowing cost 借款成本
  bottom-up test 由下而上测试
  branch 分支机构
  brand name 商标名称
  brokerage 经纪人佣金;经纪人业务
  business combination 企业合并
  business combination which is an acquisition 购买式企业合并
  business segment 业务分部
  buy back 回购
  buying segment 采购分部
  call option 看涨期权、买入期权
  callable 可赎回的
  callable debt 可赎回债券
  cap (利率)上限
  capital 资本
  capital approach 资本法
  capital asset pricing model 资本资产定价模型
  capital commitment 资本承诺
  capital contributions 资本投入
  capital gain 资本利得
  capital maintenance 资本保全
  capital transactions 资本交易
  capitalisation 资本化
  capitalization issues 资本化发行
  capitalization rate 资本化比率
  carry forward 结转后期
  carry forward of unused tax credit 未利用的税款抵减结转后期
  carry forward of unused tax losses 未利用的可抵扣(应税利润额的)亏损结转后期
  carrying amount 账面金额
  carrying back a tax loss 可抵扣(应税利润额的)亏损抵前
  cash 现金
  cash basis 收付实现制
  cash equivalents 现金等价物
  cash flow 现金流量
  cash flow risk 现金流量风险
  cash flow statements 现金流量表
  cash generating unit 现金产出单元
  cash in banks 银行存款
  cash inflow 现金流入
  cash on hand 库存现金
  cash outflow 现金流出
  certificates of deposit 存单
  changes in accounting policies 会计政策变更
  changes in financial position 财务状况变动
  charge against 借记;计入
  chief executive officer 首席执行官,行政总裁,总经理
  class of assets 资产类别
  classification 分类,归类
  clearing house 清算所
  closing rate 期末汇率
  collateral 抵押品
  collateralised borrowing 抵押借款
  collectability 可收回性
  collection cost 收帐费用
  combination of shares 并股
  combine 合并
  combined entity 合并实体
  combined result 合并经营结果
  combining and segmenting construction contract 合并和分立的建造合同
  combining enterprise 参与合并的企业
  commission 佣金
  commitment 承诺
  commitment fee 承诺费,承约费
  commodity contract 商品合同
  commodity future contract 商品期货合同
  commodity-based contract 以商品为基础的合同
  common share 普通股
  comparability 可比性
  comparable uncontrolled price method 不加控制的可比价格法
  comparative period 比较期限
  compensated absences 带薪缺勤
  compensation 补偿,报酬
  compound instrument 复合金融工具
  computer software 计算机软件
  concentration of credit risk 信用风险集中
  concentration of risk 风险集中
  consideration 对价
  consistency 一致性
  consolidated balance sheet 合并资产负债表
  consolidated financial statements 合并财务报表
  consolidated group 合并集团
  consolidated income statement 合并收益表
  consolidation 合并
  consolidation of shares 并股
  consolidation procedure 合并程序
  constant rate of return 固定回报率
  construction contract 建造合同
  construction overhead 施工间接费用
  constructive obligation 推定义务
  consumable 易耗品
  contingencies 或有事项
  contingent asset 或有资产
  contingent commitments 或有承诺
  contingent gains 或有利得
  contingent liabilities 或有负债
  contingent losses 或有损失
  contingent rental 或有租金
  contingent issuable shares 或有可发行股
  contract 合同,合约
  contractor 承包商
  contractual obligation 合同义务
  contractual provision 合同条款
  contractual right 合同权利
  contribute 注资,出资
  contribution 出资,提存金
  control 控制
  convention 惯例
  conversion option 转换期权
  conversion right 转换权
  convert 转换
  convertible 可转换
  convertible bonds 可转换债券
  copyright 版权
  corporate assets 总部资产
  corridor 区间
  cost 成本
  cost method 成本法
  cost of acquisition 购买成本,收买成本,购并成本
  cost of an investment 投资成本
  cost of conversion 加工成本,转换成本
  cost of disposal 处置成本
  cost of goods sold 销货成本
  cost of inventorise 存货成本
  cost of labor 人工成本
  cost of purchase 采购成本
  cost of sales 销售成本
  cost of sales method 销售成本法
  cost recovery approach 成本收回法
  cost saving 成本节省
  cost-plus contract 成本加成合同
  cost-plus method 成本加成法
  cost of acquisition 购买成本
  cost of meterial 材料成本
  cost of registering 注册费用
  cost to complete 完工尚需发生的成本
  counterparty 对应方
  credit 贷记;贷项
  credit facilities 信用便利
  credit risk 信用风险
  credit term 赊销期限
  creditor 债权人
  creditworthiness 信用可靠度
  cumulative preference dividends 累计优先股股利
  cumulative preferred share 累计优先股
  currency risk 货币风险
  currency swap 货币互换
  currency translation differences 货币折算差额
  current and expected profitability 当期和预期盈利能力
  current assets 流动资产
  current cost 现行成本
  current cost approach 现行成本法
  current cost financial statements 现行成本财务报表
  current interest rate 现行利率
  current investments 短期投资
  current liabilities 流动负债
  curre, nt obligation 现时义务
  current period 当期
  current salary approch 当期工资法
  current service cost 当期服务成本
  current tax 当期税金
  curtailment 缩减
  customer loyalty 顾客信赖,顾客忠诚 (海归论坛 www.haiguinet.com)
  
  Part 3 (海归论坛 www.haiguinet.com)
  
  date of acquisition 购买日,收买日,并购日
  date of contribution 出资日
  date of report 报告日
  date of the valuation 评估日
  day-to-day activity 日常活动
  dealing securities 交易性证券
  debt default 债务拖欠
  debt instrument 债务性工具
  debt security 债务性证券
  debt-equity ratio 债务-权益比
  decline 下跌
  deductible temporary differences 可抵扣暂时性差异
  default 违约
  deferral method 递延法
  deferred compensation 递延酬劳
  deferred compensation arrangement 递延酬劳安排
  deferred foreign exchange gain or loss 递延汇兑损益
  deferred income 递延收益
  deferred payment 递延付款
  deferred payment terms 递延付款条件
  deferred revenue 递延收入
  deferred tax asset 递延所得税资产
  deferred tax liabilities 递延所得税负债
  deferred taxes 递延所得税
  defined benefit liability 设定受益负债
  defined benefit obligation 设定受益义务
  defined benefit plans 设定受益计划
  defined contribution plans 设定提存计划
  degree of comparability 可比程度
  delivery 交付,交割,交货,送达
  demand deposits 活期存款
  demonstrably committed 明确承诺
  deposit withdrawal 提取存款
  depreciable amount 应折旧金额
  depreciable asset 应折旧资产
  depreciation 折旧
  depreciation method 折旧方法
  depreciation rate 折旧率
  derecognise (a financial instrument) 终止确认(某一金融工具)
  derecognition 终止确认
  derivate financial instrument 衍生金融工具
  derivative 衍生工具
  designate 指定
  development costs 开发费用
  development expenditure 开发支出
  development phrase 开发阶段
  diluted earnings per share 稀释每股收益
  dilutive 稀释
  dilutive option 稀释选择权
  dilutive potential ordinary share 稀释性潜在普通股
  diminishing balance method 余额递减折旧法
  direct effect 直接影响
  direct increment costs 直接增量成本
  direct investment 直接投资
  direct labor 直接人工
  direct method 直接法
  direct relatonship 直接关系
  directly attributable expenditure 可直接归属的支出
  discharge 解脱,解除
  disclose 披露
  disclosure 披露
  discontinued operations 已终止经营
  discontinuing operation 终止经营
  discount 折价,折扣,贴水
  discount rate 折现率
  disposal 处置
  disposal consideration 处置收入
  disposal of subsidiaries 子公司的处置
  disposals 处置
  distress sale 亏本销售
  distribution 分配,分派
  distribution costs 销售费用,分销费用
  dividend income 股利收益
  dividend receivable 应收股利
  dividend yield 股利率
  dividends 股利
  dividends policy 股利政策
  documentary credit 跟单信贷
  downstream transactions 下游交易,下销交易 (海归论坛 www.haiguinet.com)
  
  earnings 收益
  earnings per share 每股收益,每股盈利
  earnings-generating capacity 获利能力
  economic benefits 经济利益
  economic life 经济寿命
  economic performance 经济业绩
  effective date 生效日期
  effective interest method 实际利率法
  effective yield 实际收益率
  eliminate 消除
  embedded derivative 嵌入衍生工具
  employee benefit 雇员福利
  employee benefit cost 雇员福利成本
  employee share ownership plan 职工持股计划
  employee termination indemnity 辞退补偿
  end of the period 期末
  entity 实体
  equity 权益
  equity capital 权益资本
  equity compensation benefits 权益计酬福利
  equity compensation plans 权益计酬计划
  equity financial instrument 权益性金融工具
  equity instruments 权益性工具
  equity issue 股份发行
  equity method 权益法
  equity securities 权益性证券
  estimated value 评估价值
  evaluate 评价,估价
  events after the balance sheet date 资产负债表日后事项
  exchange rate 汇率
  exchange controls 外汇管制
  exchange differences 汇兑差额
  exchange loss 汇兑损失
  exchange of assets 资产交换
  execution 执行
  executory contract 待执行合同
  exercise date 行使日
  exercise price 行使价格
  exercise use 现有用途
  expected growth rate 预期增长率
  expected value 预期价值,预期价值法
  expenditures carried forward 结转后期的支出
  expenses 费用
  experience adjustments 经验调整
  expiry 期满,失效,终止
  expiry date 期满日,终止日
  explanatory notes 说明性注解
  exploration 勘探
  exposure 风险敞口
  ex-rights 除权
  extend the term 展期
  external customer 外部客户
  extinguish 消除
  extinguishment of debt 消除债务
  extraction 采掘
  extraordinary items 非常项目
  会计英语单词英中对照(四)--报表相关 (海归论坛 www.haiguinet.com)
  
  accounting statement 会计报表
  adjusted income statement 调整后损益计算书
  all-inclusive income statement 总括性损益表
  all-purpose financial statements 通用决算表
  analytical statement 分析报表
  annual statement of receipt and expenditure 年度收支决算书
  annual financial statement 年度财务报表
  appropriation statement 岁出预算报表
  articulation statement 借贷关节表
  artificial statement 多栏式计算书
  asset-and-liabilitystatement [美]资产负债表
  average statement 海损理算书
  balance statement 余额明细表
  balance statement of conditions of the treasury 国库状况表
  bank statement 银行结单[报表]
  bank deposit reconciliation statement 银行存款调节表
  bank reconciliation statement 银行往来调节表, 银行核对单
  branch statements 分支机构报表
  branch financial statement 分支机构损益计算书
  budget statement 预算书
  budgeted income statement (=pro forma income statement) 预计[计划]损益计算书
  burden statement 间接成本[费用]表
  capital statement 资本变动表
  capital surplus statement 公积金计算书
  capital-reconciliation statement 资本协调表
  carrier's statement 商务记录
  cash statement 现金报表; 库存表
  cash daily statement 现金日计表
  cash flow statement 现金流量表, 现金收支一览表
  certified financial statement 已签证财务报表
  charge-and-discharge statement 经营及支出报告表, 遗产报告表, 资金运用表
  claim statement 损失索赔清单; 起诉状
  clearing house statement 票据交换所报表
  combined financial statement 合并财务报表
  combined income statement 合并损益计算书
  combined profit and loss statement 合并损益计算书
  combined statement 联合决算表, 合并表
  combined statement of cash receipts and disbursement 现金收支汇总表
  combined statement of income and earned surplus 损益与公积金合并计算书
  combined statement of income and retained earnings 损益及保留盈余合并表
  combined statement of receipts and expenditures balances, etc. 收支余额等一览表
  combined statement of revenues -estimated and actual general and special revenue funds 估计岁入和实际岁入合并表—普通岁入基金和特种岁入基金
  common dollar financial statement 不变币值财务报表, 共同货币财务报表
  common-size financial statements 百分率财务报表
  comparative statements 比较(财务)报表, 比较计算书
  comparative statement of actual and estimated profit and loss 预期损益与实际损益比较表
  comparative statement of cost per production hour 生产小时成本比较表
  comparative statement of monthly cost per productive hour 生产小时每月成本比较表
  comparative statement of monthly operative cost per unit 每月单位作业成本比较表
  comparative statement of operation cost 作业成本比较表
  comparative statement of order costs 分批成本比较表
  comparative statement of product costs 产品成本比较表
  comparative statement of revenue and expense 收入与费用比较表
  comparative financial statement 比较财务报表
  comparative income statement 比较收入表, 比较损益计算书
  comparative operating statement 比较营业表
  composite percentage statement 综合百分比决算表
  compositive fund statement 综合基金表
  condensed income statement 简明损益计算书
  conditional statement 条件语言
  conglomerate financial statement 联合企业财务报表
  consolidated statement 汇总报表
  consolidated statement of cost of goods sold 合并销货成本表
  consolidated statement of resources and obligations 汇总资产负债表
  consolidated financial statement 包括子公司的财务报表
  consolidated income statement 损益汇报表
  consolidated retained earnings statement 统一盈余留存表
  consolidated surplus statement 综合[合并]盈余表
  corporate proxy statement 公司委托声明书
  cost statement 成本表
  counting statements 会计报表的编制方法
  credit statement 信用报告书
  current operating (performance) income statement 本期[经常]营业损益表
  current purchasing power statement 按现时购买力编制的财务报表
  customers statement 客户结单
  cut-off statement 截止日报表
  daily statement of account 每日[月]对帐单
  monthly statement of account 每日[月]对帐单
  declarative statement 声明书
  deficit reconciliation statement 亏损额计算书
  departmen-tal income statement 部门损益计算书
  descriptive financial statement 附有说明书的损益计算书
  detailed statement of accounts 帐户明细表
  detailed supporting statement 明细附表
  discussion statement 讨论表(即讨论式决算表)
  distribution statement 发行说明(即在技术文件的封面或扉页上, 说明文件的密级、发行控制范围等内容)
  distribution statement of service cost 服务费用分配表
  dynamic statement 动态报-3表1
  earned surplus statement 盈余公积计算书, 营业公积金表
  earnings statement 损益表
  environmental statement 环境报告
  environmental impact statement 环境影响评介; 环境预断评介
  estimatedstatement 估计表
  expenses statement 费用表
  explanatory statement 叙述式决算表
  final statement of accounts 往来帐目结算书
  financial statement 财政[务]决算
  financial position statement 财务状况表; 资产负债表
  fiscal statement 会计报表
  flow-of-funds statements 资金流量表
  footnotes accompanying statements 附有脚注的财务报表
  functional statement 按职能分列的计算书
  fund statement (=statement of changes in financial position) 资金变动情况表, 财务状况变动表
  funds flow statement 资金流量表
  general average statement 共同海损理算书
  general price level adjusted statement 按综合物价水平调整的报表
  general purpose statements 通用决算表
  giving-effect statement 预期报表
  graphic statement 图形决算表
  group financial statement 分组合并的财务报表
  income statement 所得[损益]计算书
  interest statement 息单
  interim statements 期中决算表(指决算前所编的决算表), 中期报表
  interim financial statement 中期财务报表
  interim income statement 期中损益计算书
  interim-earnings statement 期中盈利报表
  manufacturingstatement 制造成本表
  material(s)statement 原材料表
  mathe-matical statement 数学的陈述
  monthly statement of accounts 每月对帐单
  monthly financial statement 月结表, 月份财务报表
  monthly income statement 月份损益计算书
  multiple-step income statement 多级损益表
  numerical statement 统计
  objective statement (以费用的直接形式与用途表示的)用途别费用报表
  one hundred percent statement 百分率表
  operating-performance income statement 营业实绩收益表
  operation statement 营业表, 损益表
  partial income statement 部分损益表
  periodic(al) statement 定期报表
  periodic statistical statement 定期统计报表
  pictorial statement 图形(决算)表
  planned statement of nonoperating profit and loss 营业外损益计划表
  planned statement of standardized current capital 定额流动资金计划表
  position statement 财务状况表(资产负债表)
  premium statement 保险费帐单
  prepare statement 编报表
  price level adjusted statement 按价格水平调整的报表
  principal statement 主要报表
  pro forma statement 暂编报表, 暂编决算表, 预测报表
  pro forma income statement (=budgeted income statement) 预计[计划]损益计算书
  production statement 生产状况表
  profit commission statement 纯益手续费帐单
  projected financial statement 预编财务报表
  projected income statement 预计损益计算书
  proxy statement 股东签署的委托书
  recapitulation statement 摘要表, 汇总表
  reconciliation statement 调节表; (会计)对帐表
  reconciliation statement of account 帐户调节表
  registration statement 有价证券申请上市登记表
  reserve statement 保留指令
  retained earnings statement 营业盈余表, 保留收益表
  separate statement 附加声明
  settling clerk's statement 清算表
  single purpose statement 专用报表
  special purpose statement 专用决算表
  static statement 静态财务报告
  summary statement of cash receipts and disbursements 现金收支总表
  summary statement of development credits 开发信贷汇总表
  summary statement of receipt and expenditures 收支汇总表
  summary statement of resources and obligations 资产负债总表
  supporting statements 附表, 分表
  surplus statement 盈余表
  tabular statement 计算表
  trading statement 购货表; 购销表
  trailer statement 结束语句
  two-section income statement 两部式损益表
  unaudited financial statements 未审核财务报表
  under statement 少报
  unit income statement 单位损益计算书
  where-got where-gone statement 资产来源和运用表
  withholding statement 扣缴税款清单[凭单]
  written statement 书面声明, 文告
  written statement of claim 起诉的书面说明; 索赔清单
  statements in the instrument 票据[证券]上的记载事项
  statement of acceptance 支票上的承兑说明
  statement of account 对帐单, 结单
  statement of accumulated net income 累计净收益计算书
  statement of actual and estimated expenditures 实际和预计支出对照表
  statement of actual and estimated revenue 实际和预计收入对照表
  statement of affairs 资产负债结算表, 清算式资产负债表, 财产状况说明书
  statement of application of fund 资金运用表
  statement of appropriation of net income 净收入分配计算表
  statement of assets 资产目录
  statement of balance of payments 国际收支表
  statement of budgeted cost of goods manufactured 制成品预算成本表
  statement of business operation 营业表[损益表]
  statement of cash in treasury 库存现金表
  statement of cash in vault 库存表
  statement of cash receipts and disbursements 现金收支表
  statement of cash receipts disbursements and balance 现金收支及结存表
  statement of changes in financial position 资金变动情况表, 财务状况变动表
  statement of changes in general reserve 一般储备变动表
  statement of changes in resources available for commitment 可供承付的资金变动表
  statement of changes in retained earnings 留存收益变动表
  statement of changes in surplus 盈余变动表
  statement of claim in arbitration proceedings 仲裁程序中提出的申请
  statement of claim or defence relating to the substance of the dispute 关于讼事事项的原告或被告的陈述
  statement of condition 财务状况计算书, 借贷对照表
  statement of cost and production 成本及产量表
  statement of cost of goods manufactured (=manufacturing account) 制成品成本表
  statement of cost of manufacture (=statement of cost of production) 生产成本表
  statement of cost to manufacture and cost of goods sold 制造及销售成本表
  statement of current accounts 往来帐目明细表
  statement of current position 流动情况表
  statement of debit account 负债一览表
  statement of development credits approved 批准的开发信贷报表
  statement of dishonour (票据)拒付或拒绝承兑的声明
  statement of expenditures and encumbrance compared with appropriation 支出及保留数与核定拨款数比较表
  statement of financial accounting standards 财务会计标准说明书
  statement of financial condition 财务状况表
  statement of financial income and expenses 财务收益及费用表
  statement of financial operations 财务情况表, 金融业务情况表
  statement of funds and its application 资金运用表
  statement of income and expenditure 收支表, 损益表
  statement of income and profit-and-loss 总括性损益表
  statement of inspection 检验报告
  statement of liquidation 破产清算书
  statement of loans approved 批准的贷款项目表
  statement of loss and profit 损益表, 损益计算表
  statement of operating expense 营业费用表
  statement of operating revenue 营业收入表
  statement of partner's capitals 合伙人资本表
  statement of partnership liquidation 合伙清算表
  statement of payment 付款报告单
  statement of production cost 生产成本报告表
  statement of production expenses 生产费用表
  statement of profit calculation 利润计算表
  statement of protest 异议书
  statement of realization and liquidation 变产清理书, 清理实况表
  statement of receipts and disbursements 收支表
  statement of receipts and disbursements and cash balance 现金收支及结存表
  statement of receipts and disbursements of cash 现金收支表
  statement of resources and application of funds 资金来源及运用表
  statement of resources and liabilities 资产负债表
  statement of resources and their application 资金运用表
  statement of revenues and expenditures 收支对照表
  statement of revenue estimated and actual 预计与实际收入比较表
  statement of selling and administrative expenses 销售及管理费用表
  statement of settlement 清算书
  statement of shorts 丢失货物说明书
  statement of source and application of fund 资金来源运用表
  statement of sources and assets of fund (=statement of sources and disposition of funds) 资金来源及运用表
  statement of stockholder's equity 股东权益表
  statement of stockholder's investment 股东权益计算书
  statement of stockholders' net worth 股东权益净值计算书
  statements of the bill of exchange 提单上的记载事项
  statement of transfers from IBRD 国际复兴开发银行拨来资金报告书
  statement of variation in profit 利益增减分析表
  statement of voting power and subscriptions and supplementary resources 投票权, 认缴款项与补充资金报告书
  statement of working capital 营运资本表
  statement of working capital changes 运用资本增减表
  statement on auditing standards 审计标准说明书
  statement to customers 购货客户结单



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