會(huì)計(jì)與財(cái)務(wù)術(shù)語(yǔ)

1、會(huì)計(jì)與財(cái)務(wù)術(shù)語(yǔ)a payment or serious payments 次或?qū)掖胃犊?abateme nt扣減absolute and unconditionalpayments絕對(duì)和無(wú)條件付款acceleratedpayme nt力口速支付acceptaneedate 承受日accepta nee承受accessi on 參力口accessories附屬設(shè)備accou ntability承當(dāng)責(zé)任的程度acco un ti ngben efits 會(huì)計(jì)利益acco untingperiod 會(huì)計(jì)期間acco untingpolicies 會(huì)計(jì)政策acco un ti ngprin ciple

2、 會(huì)計(jì)準(zhǔn)那么acco un ti ngtreatme nt 會(huì)計(jì)處理acco unts receivables應(yīng)收賬款acco unts 賬項(xiàng)accreditedin vestors經(jīng)備案的投資人accumulatedallowa nee累計(jì)準(zhǔn)備金ack no wledgeme ntrequireme nt對(duì)成認(rèn)的要求acquisitionof assets 資產(chǎn)的取得acquisiti ons兼并Act on Product Liability德國(guó)生產(chǎn)責(zé)任法actio n 訴訟actual own ership事實(shí)上的所有權(quán)additi onalfili ngs補(bǔ)充備案additi onal

3、margin附加利差additi onalrisk附加風(fēng)險(xiǎn)additi ons設(shè)備的附件adjustedtax basis 已調(diào)整稅基adjustment of yield 對(duì)收益的調(diào)整administrativefee 管理費(fèi)AdministrativeLaw美國(guó)行政法advaneen otice 事先通知advanee放款adversetax consequences不利的稅收后果advertis ing做廣告affiliatedgroup 聯(lián)合團(tuán)體affiliate附屬機(jī)構(gòu)Africa n Leas ing Associati on非洲租賃協(xié)會(huì)after -taxrate稅后利率aggr

4、egateren ts 合計(jì)租金aggregaterisk合計(jì)風(fēng)險(xiǎn)agreement concerning rights of explorenatural resources 涉及自然資源開(kāi)發(fā)權(quán)的協(xié)議agreeme nt 協(xié)議aircraftregistry 飛機(jī)登記airframe飛機(jī)的機(jī)身airports 機(jī)場(chǎng)airworth in essdirectives 飛機(jī)的適航指令allia nces聯(lián)盟allocati onof finance in come 財(cái)務(wù)收益分配allowa neefor losses on receivables應(yīng)收款損失備抵金alter nativeuses改

5、換用途地使用ame nabilityto foreigninvestment外國(guó)投資的易受控制程度|ame ndme nt修改American Law Institute美國(guó)法學(xué)會(huì)amortizati onof deferred loa n fees and relatedcon sideratio n遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷amortizati onschedule 攤銷進(jìn)度表amortize 攤銷amount of recourse 求償金額amount of usage 使用量AMT (AlternativeMinimum Tax )美國(guó)可替代最低稅an alogousto類推為a

6、nnual budget appropriati on年度預(yù)算撥款appe ndix契約性文件的附件applicablelaw適用法律applicablesecuritieslaws適用的證券法律applicabletax life適用的應(yīng)納稅壽命appraisal 評(píng)估appraisers評(píng)估人員appreciati on溢價(jià)appropriati onprovisi ons撥款條例appropriati on侵占approvalauthority核準(zhǔn)權(quán)approval核準(zhǔn)approximati on近似arbitrary and artificially high value （承租人違約

7、出租人收回租賃物時(shí)法官判決的）任意的和人為抬高的價(jià)值arbitrati on仲裁arm ' length transaction公平交易arran geme nt安排arrest 拘留Article 2 A美國(guó)統(tǒng)一商法典關(guān)于法定融資租賃的條款articles of incorporation公司章程AsiaLeaae 亞洲租賃協(xié)會(huì)assess 評(píng)估asset manager設(shè)備經(jīng)理asset risk in sura nee資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)asset securitization資產(chǎn)證券化asset specificity資產(chǎn)特點(diǎn)asset tracking資產(chǎn)跟蹤asset - back

8、ed financing資產(chǎn)支持型融資asset - based lessor 立足于資產(chǎn)的出租人asset -orientedlessor (經(jīng)營(yíng)租賃中的)資產(chǎn)導(dǎo)向型出租人asset 資產(chǎn)assig nee 受讓人assig nment讓與associati on社團(tuán)at the expiry 期限屆滿時(shí)ATT (automatictransferof title )所有權(quán)自動(dòng)轉(zhuǎn)移attachme nts附著物attributes 屬性auctionsale 拍賣audits 審計(jì)authe nticate認(rèn)證authe nticati on證實(shí)authority當(dāng)局authorize認(rèn)可a

9、vailabilityof fixed rate medium -term financing固定利率中期融資可得到的程度available-for - sale securities正供出售證券average life平均壽命averageman agednet financed assets 所管理的已籌資金資產(chǎn)凈額平均值aviati on authority民航當(dāng)局backed -up servicer 替補(bǔ)效勞者backhoe 反鏟裝載機(jī)balanee sheet date 資產(chǎn)負(fù)債表日ban dwidth帶寬bank affiliates銀行的下屬機(jī)構(gòu)bank quote銀行報(bào)價(jià)ba

10、n kruptcycost破產(chǎn)本錢ban kruptcycourt 破產(chǎn)法院ban kruptcylaw破產(chǎn)法ban kruptcyproceed ings破產(chǎn)程序ban kruptcy破產(chǎn)bareboat charterer光船承租人barga inren ewal opti on廉價(jià)續(xù)租任擇權(quán)basic earnings per share 每股根本收益 basic rent根本租金各期應(yīng)付的租金ben eficiaries 受益人big - ticket items 大額工程bill and collect開(kāi)票和收款bin di ng agreeme nt有約束力的協(xié)議bli nd ve

11、n dor disco unt賣主暗扣bluebook 藍(lán)皮書美國(guó)二手市場(chǎng)設(shè)備價(jià)格手冊(cè)|book in come 賬面收入book loses 賬面虧損borrower 借款人BPO (barga inpurchase option )廉價(jià)購(gòu)置任擇權(quán)bridge facility 橋式融通bridge 橋梁broker fee經(jīng)紀(jì)人費(fèi)brokers 經(jīng)紀(jì)人build -to-suit leases 租賃物由承租人承建或承造的租賃協(xié)議 bulldozer 推土機(jī)bun dled additi on alservices 捆綁在一起的附加效勞bun dli ng 捆綁效勞bus in ess ac

12、quisiti on業(yè)務(wù)收購(gòu)bus in ess and occupati on tax 營(yíng)業(yè)及開(kāi)業(yè)許可稅bus in ess gen erati on業(yè)務(wù)開(kāi)發(fā)bus in ess trust 商業(yè)信托by (e)- laws 細(xì)那么byte 字節(jié)cable TV network有線電視網(wǎng)絡(luò)cable 電纜can celability 可撤銷性can celable可撤銷的capacity資格capitalallocati on資本分派capitalcon stra int資金掣肘capitalcon tributi on岀資額capitalcapitalcost資本費(fèi)用expe nditur

13、e基建費(fèi)用capital lease融資租賃協(xié)議capital market資本市場(chǎng)capitalize 資本化captive finance compa ny 專屬金融公司captives 專屬公司carry ingamount維持費(fèi)用carryingvalue 賬面結(jié)存價(jià)值case law案例法cash collatera 1 現(xiàn)金抵押cash elect ion現(xiàn)金選擇cash flow coverage ratio 現(xiàn)金流償債能力比率cash flow 現(xiàn)金流cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運(yùn)用casualty value要因價(jià)值指租

14、賃物毀壞或滅失時(shí)承租人應(yīng)付的賠償金額casualty 災(zāi)變、事故CAT (computer -added tomograph)依靠電腦的層析 X射線攝影機(jī)category 種類causal sale偶然銷售ceili ng上限cellular (mobile )移動(dòng)通信cen tralauthority 中央集權(quán)certificate of acceptanee承受證書、驗(yàn)收證書certificate of participation共享證書certificate 證書 charitable trust 公益信托 chattel mortgage動(dòng)產(chǎn)抵押chattel paper 動(dòng)產(chǎn)文據(jù) c

15、hecki ngaccou nt 存款支票戶checklists審核內(nèi)容清單circuit board 線路板civil and commercial law 民商法Civil Code 德國(guó)民法典civil law country歐洲大陸各國(guó)的大陸法系國(guó)家claim權(quán)利要求classes 級(jí)另Uclassificatio ncriteria 歸類標(biāo)準(zhǔn)classificatio ndeterm in ati on類別確實(shí)定classificati onin dicators 分類指標(biāo)classificationof leases 租賃協(xié)議分類classificatio nopinion 分類觀

16、點(diǎn)classificati onprocess 歸類過(guò)程clawback （用附加稅）填補(bǔ)福利開(kāi)支 client 顧客 clinic診所collateral age nt 畐 U代理人collateraltrack ingsystem 抵押物跟蹤制度collateral value 抵押物價(jià)值collateralized by third party medical receivables due 以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押collateral 抵押物collect and disburse收取和支付collectibility 可收回程度collecti on托收comfort leve

17、l 方便程度commerce clause 商務(wù)條款commercial risk 商業(yè)風(fēng)險(xiǎn)commercialterms 商業(yè)條款commissi ons 傭金commitme nt 承諾com mon carriage 通用車隊(duì)com mon law country 英美等海洋法系國(guó)家com mon trust 共同信托com monality通用性compe nsate補(bǔ)償competitiverisk 競(jìng)爭(zhēng)風(fēng)險(xiǎn)competitor競(jìng)爭(zhēng)者complexfinance leases 復(fù)雜的融資租賃comprehe nsivein come 綜合收入comptroller 審計(jì)官 compu

18、ter 計(jì)算機(jī)con ceptualdiffere nee 概念上的差異con cessi onperiod 持有特許權(quán)的期間con cessi on讓步、特許con clusi on結(jié)論con diti onalsales agreement附條件銷售協(xié)議con diti onsof usage 使用條件conduitstructure管道構(gòu)造（的公司）con fide ntiality保密性con figure改裝con flict沖突conn ectivility信息傳遞中的可連通性consensualor non -consensuallien 同意或非經(jīng)同意的留置權(quán)consent 同

19、意con siderati on對(duì)價(jià)con solidati on合并con structiveacceptaneeof collateral抵押物的指定承受con structivesale推定出售con sult ingand advisory services 咨詢及參謀效勞Con sumerCredit Act德國(guó)消費(fèi)者信用法con sumerprice index 消費(fèi)者價(jià)格指數(shù)con sumersecured tran sact ion消費(fèi)者有擔(dān)保交易con sumertran sacti on消費(fèi)者交易consumptiontax 消費(fèi)稅container集裝箱con ti ng

20、entren tal 隨機(jī)租金con ti ngentrents隨機(jī)租金continu ati onbey ond the term in ati ondate 終止日后的接續(xù)con ti nu ousand close customercontact同客戶持續(xù)而嚴(yán)密的接觸con tractmaintenance對(duì)設(shè)備的合同維修con tractorigi nati on合同開(kāi)發(fā)con tractpool合同池con tractportfolio合同組合con tractsales合同出售con tract ingcost締約本錢con tract ingstates 締約國(guó)con tract

21、sfor services 效勞合同con tractualprovisi ons合同條款con tributio ns出資Conven ti onon the Recognitionand Enforcementof Foreign Arbitral Award 成認(rèn)和執(zhí)行外國(guó)仲裁裁決公約conven tio n公約con vertedsubordinatednotes可轉(zhuǎn)換次級(jí)票據(jù)convincingcase有說(shuō)服力的案例core framework核心框架corporateaircraft公務(wù)飛機(jī)corporatedebt market 公司債市場(chǎng)corporateguara ntees

22、公司擔(dān)保corporatein come tax公司所得稅corporati on公司correlati on相關(guān)性cost of capital 資金本錢cost of fun ds 籌資本錢cost of sale銷售本錢coterminous rate 同期利率coun sel律師coun terclaim反訴coun terpart 畐本courseof dealingand usage of trade 交易習(xí)慣和貿(mào)易慣例cove nants契約coverage 保險(xiǎn)中的險(xiǎn)別crane 起重機(jī)creditand liquidityenhancement信用及流動(dòng)性增級(jí)creditca

23、rd receivables信用卡應(yīng)收款creditcard信用卡creditdevelopme nt 信用變化creditenhan ceme nt信用增級(jí)credithistory and profile 信用記錄和規(guī)模creditrati ng信用等級(jí)creditrisk allocationand management信用風(fēng)險(xiǎn)的分?jǐn)偧肮芾韈reditrisk信用風(fēng)險(xiǎn)creditun derwriti ngprocess 信用擔(dān)保程序credit-based lessor立足于信用的出租人credit-orientedlessor （經(jīng)營(yíng)租賃中的）信貸導(dǎo)向型出租人creditors 債權(quán)

24、人 creditworthi ness信譽(yù)criterio n衡量用的標(biāo)準(zhǔn)criticalgoals關(guān)鍵性目標(biāo)cross - border funding 跨境融資currency risk貨幣風(fēng)險(xiǎn)curre ntand non -currentliabilities當(dāng)期及非當(dāng)期負(fù)債curre ntratio 流動(dòng)比率curre ntrealizati on 即期實(shí)現(xiàn)cushi on 緩沖customercon tact 客戶聯(lián)系customer ' purchase cycle 客戶的購(gòu)置周期customers 客戶damage 損害dampeningeffect 削弱性效應(yīng)data

25、 transfer數(shù)據(jù)轉(zhuǎn)換data transmission數(shù)據(jù)傳輸DDC (dedicatedcontractcarriage )指定車型及司機(jī)的合同車隊(duì)dealer lessors 供給商出租人debt capital債務(wù)資本debt covenant債務(wù)契約debt instruments債務(wù)證書debt issuanee costs 債務(wù)發(fā)行本錢debt maturities債務(wù)期限debt securities債務(wù)證券debt service 債息debt -equity ratios 自有資金負(fù)債率debt -equitytreatment債務(wù)一權(quán)益處理debtor 債務(wù)人debt

26、 -to-equity ratio 權(quán)益負(fù)債率decay機(jī)械設(shè)備的腐蝕declarati ons聲明dedicatedcapacity carriage 指定最低運(yùn)輸量的合同車隊(duì)dedicatedcarriage 一應(yīng)俱全的車廂deductibility可抵扣程度deduct ion 扣減default 違約defeasa neestructures 帶有廢止條款的構(gòu)造defense 抗辯defieie ncyclaim 損失索賠defieie ncy損失、缺陷definitionalmaze 定義上的曖昧不明defi niti on定義deflation通貨緊縮dei nstallati o

27、n 拆卸delay in delivery延遲交付deli nquen cies拖欠delivery and acceptaneeprocess 交付及驗(yàn)收程序denun ciati on退出depositacco unt 押金賬項(xiàng)deposit taker 存款承受者depositi on處置depreciatedvalue 折余價(jià)值depreciati onallowa nee 折舊提存depreciati onben efit 折舊好處depreciati ondeducti ons 折舊抵扣depreciati onexpe nse 折舊費(fèi)用depreciati onperiod 折舊

28、期間deregulation解除管制derivative finan cial in strume nts衍生的金融工具desig natedlocati on 指定的位置dete ntio n扣押detracti on減損developedand maturemarket 興旺而成熟的市場(chǎng)diag no sticequipme nt診斷設(shè)備differe ntiati on差異化digitizati on數(shù)字化diluted earning per share 每股稀釋后收益direct and consequentialdamage 直接和間接損失direct financing leas

29、e 直接融資租賃direct tax直接稅disasterrecoveryservices 電腦租賃的救災(zāi)效勞disclaimer免責(zé)disclosureitems 披露工程disco untrate折現(xiàn)率disco un tedpresent value 折現(xiàn)值discreti on自由酌情處理discrim in ati on差異待遇disguisedcredit sale變相信貸銷售disguisedpurchaser of the leased asset經(jīng)過(guò)偽裝的租賃資產(chǎn)買入人指融資租賃的承租人disputeresoluti onprocess 爭(zhēng)議解決程序dissoluti on解

30、散disti nctio n區(qū)別dist in ctivetria ngularrelati on ship特有的三邊關(guān)系distributi on分配diverse nua nces 多樣化的細(xì)微差異diversificati on多樣化diversity多樣性divide nds紅利docume ntati on文件制作及提供domesticlaw 國(guó)內(nèi)法double taxati onagreeme nt雙重課稅協(xié)議double tax雙重稅double -dip tax leases 租賃一方為美國(guó)法人而另一方不是美國(guó)法人時(shí)的雙重所有權(quán)租賃協(xié)議dow n payme nt定金down

31、time 窩工時(shí)間dow ngraded信用等級(jí)下降dow nwardsloped interestexpense line 趨降的利息費(fèi)用曲線draftsma nship合同文本的起草due diligenee應(yīng)有的審慎durability耐久性durati onof delay 拖延的持續(xù)時(shí)間duress 脅迫early buyout 提前買斷early term in atio n提前完畢earningsbeforemi norityin terest少數(shù)權(quán)益前收益earningspattern收益模型EBO ( early buyout )提前買斷econo micben efits經(jīng)

32、濟(jì)利益econo micclimate 經(jīng)濟(jì)氣候econo miclife經(jīng)濟(jì)壽命econo micown ership經(jīng)濟(jì)上的所有權(quán)educati on教育effectivedate生效日effectiveown ership有效的所有權(quán)effectivewaiver of defenses對(duì)抗辯的有效放棄effective ness 有效性electro nicmail電子郵件eligibility 合格性embedded嵌入emergi nglease markets 新興租賃市場(chǎng)employeeben efitpla ns 雇員福利方案en actme nt實(shí)施en cumbra ne

33、e留置權(quán)end - of-term consequences期末結(jié)果end - of-term process 期末程序ends up倒閉end - users 最終用戶en forceable強(qiáng)制性的enforcingremedies 實(shí)施補(bǔ)救engine 發(fā)動(dòng)機(jī)enhancedequipme nt trust certificate增級(jí)的設(shè)備信托證書en ter in toforce 生效en titleme nt權(quán)利資格EnvironmentalLiability Act德國(guó)環(huán)境責(zé)任法EPS (earning per share )每股收益率equaliz ing等量化equipme n

34、tcost設(shè)備本錢equipme ntdefects 設(shè)備瑕疵equipme ntide ntificati on設(shè)備認(rèn)定equipme ntleas ing in dustry設(shè)備租賃業(yè)equipmentrisk allocationand management設(shè)備風(fēng)險(xiǎn)的分擔(dān)及管理Equipme nt Schedule 設(shè)備清單equitable owner 衡平法上的所有權(quán)人equity capital 權(quán)益資本equitycon tributi on權(quán)益岀資equityin net lossof in vests 投資凈損失中的權(quán)益equityin serti on權(quán)益嵌入指經(jīng)營(yíng)租賃的出

35、租人在購(gòu)置用于租賃的貨物時(shí)要更多地依賴其自有資金equityin vestor權(quán)益投資人equitysecurities權(quán)益證券ERISAEmployeeRetireme ntIn come and Security Act美國(guó)雇員退休收入及擔(dān)保法escalati on clauses 自動(dòng)調(diào)整條款essential use實(shí)質(zhì)性使用estate 房地產(chǎn)產(chǎn)業(yè)estimated remai ning period 估計(jì)的剩余期間estimated residual 估計(jì)的余值estimates 估計(jì)ETO (early term in atio noption )對(duì)提前完畢的任擇權(quán)evoluti

36、o n 演變excess cash 過(guò)?，F(xiàn)金excessdeducti on超額扣減excha nge交換excise tax許可證稅exclusiveremarket ingfirms 只處置某類設(shè)備的專業(yè)性再處置公司executory cost 執(zhí)行本錢exemptassets 免稅資產(chǎn)exempten tity免稅機(jī)構(gòu)exercisable可行使的exercise price行使某項(xiàng)權(quán)利，例如購(gòu)置任擇權(quán)時(shí)的價(jià)格exhausti on損耗Exhibit契約性文件的附件EXIM bank 美國(guó)進(jìn)出口銀行expe nditure 開(kāi)支expertise 專長(zhǎng)expirationof the i

37、nitial lease term 初始租賃期限的屆滿exposureto residualasset value所承當(dāng)?shù)馁Y產(chǎn)殘值風(fēng)險(xiǎn)expresswarra nty 明示的擔(dān)保exte ndedrete nti onof possession對(duì)占有的延伸提留exte nsion延期exter nalreport ingrisk財(cái)務(wù)報(bào)告引起的外部風(fēng)險(xiǎn)FAA (Federal Aviatio nAdmi nistratio n）（美國(guó)）聯(lián)邦航空署face value 面值factori ngcompa ny代理融通公司fair market value leases公允市值租賃指租金按租賃市場(chǎng)的

38、常見(jiàn)數(shù)額來(lái)確定fair market value transactions公允市值交易fair value 公允價(jià)值fair wear and tear 合理磨損FASB (Federal Accounting Standards Board )13 美國(guó)財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第13號(hào)說(shuō)明:租賃FASIT (financialasset securitizationinvestmenttrust )金融資產(chǎn)證券化投資信托fatal illness 絕癥features裝置federalin come tax聯(lián)邦所得稅FederalTax Court 德國(guó)聯(lián)邦稅務(wù)法庭federallyguara n

39、teedmortgage聯(lián)邦保證抵押fee receivable 應(yīng)收費(fèi)fee subord ination附加費(fèi)fee - based financing services以收費(fèi)為根底的融資服備Felalease 拉美租賃協(xié)會(huì)fiber optics 光纖fiduciaryrespon sibilities受托責(zé)任fili ng備案financeand other in come 財(cái)務(wù)及其它收入financecharges 財(cái)務(wù)費(fèi)用financecompa nies 金融公司、財(cái)務(wù)公司financelease laws融資租賃法律financelease融資租賃協(xié)議finan cialass

40、ets 金融資產(chǎn)finan cialbottomline財(cái)務(wù)底線finan cialcomp onents財(cái)務(wù)成份finan cialdistortio n財(cái)務(wù)失真finan cialin stitutio n金融機(jī)構(gòu)finan cialin strume nts金融證書，金融工具finan cialleas ing tran sact ion融資租賃交易finan cialleas ing 融資租賃finan ciallessor融資出租人finan cialperforma nee財(cái)務(wù)業(yè)績(jī)finan cialratios 財(cái)務(wù)比率finan cialreality 財(cái)務(wù)現(xiàn)實(shí)financialreportingrisk (因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)finan cialstateme ntappeara nee資產(chǎn)負(fù)債表的表現(xiàn)finan cialterms 融資條件finan ciers融資人financing source融資來(lái)源finding 認(rèn)定firm term 確定的條款first amendmentleases 首期更改租賃協(xié)議five different frameworks作為