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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