(財務(wù)會計)中英文會計科目

1、51555155運費shippingexpenses,freight51555155運費shippingexpenses,freight營業(yè)收入operatingrevenue41銷貨收入salesrevenue411銷貨收入salesrevenue4111銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenue417銷貨退回salesreturn4171銷貨退回salesreturn419銷貨折讓salesallowances4191銷貨折讓salesdiscountsandallowances勞務(wù)收入servicerevenue461勞務(wù)收入s

2、ervicerevenue4611勞務(wù)收入servicerevenue業(yè)務(wù)收入agencyrevenue471業(yè)務(wù)收入agencyrevenue4711業(yè)務(wù)收入agencyrevenue其它營業(yè)收入otheroperatingrevenue488其它營業(yè)收入-其它otheroperatingrevenue4888其它營業(yè)收入-其它otheroperatingrevenue-other營業(yè)成本operatingcosts51銷貨成本costofgoodssold銷貨成本costofgoodssold5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcos

3、tofgoodssold進貨purchases進貨purchases進貨費用purchaseexpenses進貨退出purchasereturns進貨折讓chargesonpurchasedmerchandise進料materialspurchased進料materialpurchased進料費用chargesonpurchasedmaterial進料退出materialpurchasereturns進料折讓materialpurchaseallowances直接人工directlabor5141直接人工directlabor515518制造費用manufacturingoverhead間接人

4、工indirectlabor租金支出rentexpense,rent文具用品officesupplies（expense）旅費travellingexpense,travel61686168折舊depreciationexpense61686168折舊depreciationexpense郵電費postage（expenses）修繕費repair（s）andmaintenance（expense）包裝費packingexpenses水電瓦斯費utilities（expense）保險費insurance（expense）加工費manufacturingoverhead-outsourced516

5、6稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提variousamortization5172伙食費meal（expenses）5173職工福利employeebenefits/welfare5176訓(xùn)練費training（expense）5177間接材料indirectmaterials5188其它制造費用othermanufacturingexpenses勞務(wù)成本制ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本servicecosts業(yè)務(wù)成本gencycosts571業(yè)務(wù)成本agencycosts5711業(yè)務(wù)成本agen

6、cycosts其它營業(yè)成本otheroperatingcosts588其它營業(yè)成本-其它otheroperatingcosts-other5888其它營業(yè)成本-其它otheroperatingcosts-other營業(yè)費用operatingexpenses推銷費用sellingexpenses615618推銷費用sellingexpenses薪資支出payrollexpense租金支出rentexpense,rent文具用品officesupplies（expense）旅費travellingexpense,travel運費shippingexpenses,freight郵電費postage（

7、expenses）修繕費repair（s）andmaintenance（expense）6159廣告費advertisementexpense,advertisement6161水電瓦斯費utilities（expense）6162保險費insurance（expense）交際費entertainment（expense）捐贈donation（expense）稅捐taxes呆帳損失lossonuncollectibleaccounts6169各項耗竭及攤提variousamortization6172伙食費meal（expenses）6173職工福利employeebenefits/welfa

8、re6175傭金支出commission（expense）6176訓(xùn)練費training（expense）6188其它推銷費用othersellingexpenses管理及總務(wù)費用general&administrativeexpenses625628管理及總務(wù)費用general&administrativeexpenses薪資支出payrollexpense租金支出rentexpense,rent文具用品officesupplies旅費travellingexpense,travel運費shippingexpenses,freight郵電費postage（expenses）修繕費repair

9、（s）andmaintenance（expense）6259廣告費advertisementexpense,advertisement6261水電瓦斯費utilities（expense）6262保險費insurance（expense）交際費entertainment（expense）捐贈donation（expense）稅捐taxes呆帳損失lossonuncollectibleaccounts折舊depreciationexpensea各項耗竭及攤提variousamortization外銷損失lossonexportsales伙食費meal（expenses）職工福利employeeb

10、enefits/welfare研究發(fā)展費用researchanddevelopmentexpense傭金支出commission（expense）訓(xùn)練費training（expense）6278勞務(wù)費professionalservicefees6288其它管理及總務(wù)費用othergeneralandadministrativeexpenses研究發(fā)展費用researchanddevelopmentexpenses635638研究發(fā)展費用researchanddevelopmentexpenses薪資支出payrollexpense租金支出rentexpense,rent文具用品offices

11、upplies旅費travellingexpense,travel運費shippingexpenses,freight郵電費postage（expenses）修繕費repair（s）andmaintenance（expense）6361水電瓦斯費utilities（expense）6362保險費insurance（expense）6364交際費entertainment（expense）6366稅捐taxes6368折舊depreciationexpense6369各項耗竭及攤提variousamortization6372伙食費meal（expenses）6373職工福利employeebe

12、nefits/welfare6376訓(xùn)練費training（expense）6378其它研究發(fā)展費用otherresearchanddevelopmentexpenses營業(yè)外收入及費用non-operatingrevenueandexpenses,otherincome（expense）7174營業(yè)外收入non-operatingrevenue利息收入interestrevenue7111利息收入interestrevenue/income投資收益investmentincome權(quán)益法認列之投資收益investmentincomerecognizedunderequitymethod股利收入

13、dividendsincome短期投資市價回升利益gainonmarketpricerecoveryofshort-terminvestment兌換利益foreignexchangegain7131兌換利益foreignexchangegain處分投資收益gainondisposalofinvestments7141處分投資收益gainondisposalofinvestments處分資產(chǎn)溢價收入gainondisposalofassets7151處分資產(chǎn)溢價收入gainondisposalofassets748其它營業(yè)外收入othernon-operatingrevenue捐贈收入donat

14、ionincome租金收入rentrevenue/income傭金收入commissionrevenue/income出售下腳及廢料收入revenuefromsaleofscraps存貨盤盈gainonphysicalinventory存貨跌價回升利益gainfrompricerecoveryofinventory壞帳轉(zhuǎn)回利益gainonreversalofbaddebts其它營業(yè)外收入-其它othernon-operatingrevenue-otheritems7578營業(yè)外費用non-operatingexpenses利息費用interestexpense7511利息費用intereste

15、xpense投資損失investmentloss7521權(quán)益法認列之投資損失investmentlossrecog-nizedunderequitymethod7523短期投資未實現(xiàn)跌價損失unrealizedlossonreductionofshort-terminvestmentstomarket兌換損失foreignexchangeloss7531兌換損失foreignexchangeloss處分投資損失lossondisposalofinvestments7541處分投資損失lossondisposalofinvestments處分資產(chǎn)損失lossondisposalofassets7

16、551處分資產(chǎn)損失lossondisposalofassets788其它營業(yè)外費用othernon-operatingexpenses7881停工損失lossonworkstoppages7882災(zāi)害損失casualtyloss7885存貨盤損lossonphysicalinventory7886存貨跌價及呆滯損失lossformarketpricedeclineandobsoleteandslow-movinginventories7888其它營業(yè)外費用-其它othernon-operatingexpenses-other所得稅費用(或利益)incometaxexpense(orbenefi

17、t)81所得稅費用(或利益)incometaxexpense(orbenefit)811所得稅費用(或利益)incometaxexpense(orbenefit)8111所得稅費用(或利益)incometaxexpense(orbenefit)非經(jīng)常營業(yè)損益nonrecurringgainorloss停業(yè)部門損益gain（loss）fromdiscontinuedoperations911停業(yè)部門損益-停業(yè)前營業(yè)損益income（loss）fromoperationsofdiscontinuedsegments9111停業(yè)部門損益-停業(yè)前營業(yè)損益income（loss）fromoperatio

18、nsofdiscontinuedsegment912停業(yè)部門損益-處分損益gain（loss）fromdisposalofdiscontinuedsegments9121停業(yè)部門損益-處分損益gain（loss）fromdisposalofdiscontinuedsegment非常損益extraordinarygainorloss921非常損益extraordinarygainorloss9211非常損益extraordinarygainorloss會計原則變動累積影響數(shù)cumulativeeffectofchangesinaccountingprinciples931會計原則變動累積影響數(shù)c

19、umulativeeffectofchangesinaccountingprinciples9311會計原則變動累積影響數(shù)cumulativeeffectofchangesinaccountingprinciples少數(shù)股權(quán)凈利minorityinterestincome941少數(shù)股權(quán)凈利minorityinterestincome9411少數(shù)股權(quán)凈利minorityinterestincome中國會計科目的中英文對照中國會計科目的中英文對照一、資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashi

20、nbank1009其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierscheque100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebon

21、ds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投資跌價準備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133其他

22、應(yīng)收款Othernotesreceivable1141壞賬準備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgo

23、ods1244商品進銷差價Differencesbetweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commissionedandsellthegoodsonacommissionbasis1281存貨跌價準備Inventoryfallingpricereserves1291分期收款發(fā)出商品1281存貨跌價準備1301待攤費用Deferredandprepaidexpenses長期投資Long-t

24、erminvestment1401長期股權(quán)投資Long-terminvestmentonstocks140101股票投資Investmentonstocks140102其他股權(quán)投資Otherinvestmentonstocks1402長期債權(quán)投資Long-terminvestmentonbonds140201債券投資Investmentonbonds140202其他債權(quán)投資Otherinvestmentonbonds1421長期投資減值準備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準備Stockrightsinvestmentdepreciat

25、ionreserves債權(quán)投資減值準備Bcreditorsrightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103減值準備Depreciationreserves1501固定資產(chǎn)Fixedassets房屋Building建筑物Structure機器設(shè)備Machineryequipment運輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement1502累計折舊Accumulateddepreciation150

26、5固定資產(chǎn)減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設(shè)備減值準備Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專用材料Special-purposematerial160102專用設(shè)備Special-purposeequipment160103預(yù)付大型設(shè)備款Prepaymentsforequipment160104為生產(chǎn)準備的工具及器具Preparativeinst

27、rumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值準備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets1801無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)N

28、on-Patents商標權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽Goodwill1805無形資產(chǎn)減值準備IntangibleAssetsdepreciationreserves專利權(quán)減值準備Patentrightsdepreciationreserves商標權(quán)減值準備trademarkrightsdepreciationreserves1815未確認融資費用Unacknowledgedfinancialcharges待處理財產(chǎn)損溢Waitdealassetslossorincome1901長期待攤費用Long-termdeferredan

29、dprepaidexpenses1911待處理財產(chǎn)損溢Waitdealassetslossorincome191101待處理流動資產(chǎn)損溢Waitdealintangibleassetslossorincome191102待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負債類Liability短期負債Currentliability2101短期借款Short-termborrowing2111應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121應(yīng)付賬款A(yù)ccountpayable2131預(yù)收

30、賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151應(yīng)付工資Accruedwages2153應(yīng)付福利費Accruedwelfarism2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金Taxpayable217101應(yīng)交增值稅valueaddedtaxpayable21710101進項稅額WithholdingsonVAT21710102已交稅金Payingtax21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover21710104減免稅款Taxdeduction21710105銷項稅額Substitutedmone

31、yonVAT21710106出口退稅Taxreimbursementforexport21710107進項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT21710108出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應(yīng)交營業(yè)稅Businesstaxpayable217103應(yīng)交消費稅Consumptiontaxpayable217104應(yīng)交資源稅217104應(yīng)交資源稅Resourcestaxpayable217

32、105應(yīng)交所得稅217105應(yīng)交所得稅Incometaxpayable217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable217107應(yīng)交城市維護建設(shè)稅Taxformaintainingandbuildingcitiespayable217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable217109應(yīng)交土地使用稅Tenuretaxpayable217110應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111應(yīng)交個人所得稅Personalincometaxpayable

33、2176其他應(yīng)交款Otherfundinconformitywithpaying2181其他應(yīng)付款Otherpayables2191預(yù)提費用Drawingexpenseinadvance其他負債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue2211預(yù)計負債Anticipationliabilities長期負債Long-termLiabilities2301長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueover

34、oneyear2311應(yīng)付債券Bondspayable231101債券面值Facevalue,Parvalue231102債券溢價Premiumonbonds231103債券折價Discountonbonds231104應(yīng)計利息Accruedinterest2321長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長期應(yīng)付Long-termaccountpayableoveroneyear2331專項應(yīng)付款Spe

35、cialpayable一年內(nèi)到期的專項應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項應(yīng)付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERSEQUITY資本Capita3101實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock3103已歸還投資InvestmentReturned公積3111資本公積Capitalreserve311101資本(或股本)溢價Cpital(orS

36、tock)premium311102接受捐贈非現(xiàn)金資產(chǎn)準備Receivenon-cashdonatereserve311103股權(quán)投資準備Stockrightinvestmentreserves311105撥款轉(zhuǎn)入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital311107其他資本公積Othercapitalreserve3121盈余公積Surplusreserves312101法定盈余公積Legalsurplus312102任意盈余公積Freesurplusreserves312103法定公益金Legalpublicwe

37、lfarefund312104儲備基金Reservefund312105企業(yè)發(fā)展基金Enterpriseexpensionfund312106利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits3131本年利潤Currentyearprofits3141利潤分配Profitdistribution314101其他轉(zhuǎn)入Otherchengeoverin314102提取法定盈余公積Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取儲備基金Wit

38、hdrawalreservefund314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion314106提取職工獎勵及福利基金Withdrawalstaffandworkersbonusandwelfarefund314107利潤歸還投資Profitscapitalizadonreturnofinvestment314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulationfund314110應(yīng)付普通股股利CommonStockdi

39、videndspayable314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利潤Undistributedprofit四、成本類Cost4101生產(chǎn)成本Costofmanufacture410101基本生產(chǎn)成本Basecostofmanufacture410102輔助生產(chǎn)成本Auxiliarycostofmanufacture4105制造費用Manufacturingoverhead材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementall

40、owance補貼Bonus外保勞務(wù)費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance包裝物出租包裝物出租Wrappagelease包裝物出租包裝物出租Wrappagelease車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓(xùn)費Educatio

41、nandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation4107勞務(wù)成本Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營業(yè)務(wù)收入Primeop

42、eratingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue5102其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購代售出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準備Withdrawalofentrustloa

43、nsreserves5203補貼收入Subsidizerevenue國家扶持補貼收入Subsidizerevenuefromcountry其他補貼收入Othersubsidizerevenue5301營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincom

44、e支出Outlay業(yè)務(wù)支出Revenuecharges5401主營業(yè)務(wù)成本Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務(wù)成本Costofservice5402主營業(yè)務(wù)稅金及附加Taxandassociatecharge營業(yè)稅Salestax消費稅Consumptiontax城市維護建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務(wù)

45、成本Othercostofservice其他業(yè)務(wù)稅金及附加費Othertaxandassociatecharge費用Expenses營業(yè)費用Operatingexpenses代銷手續(xù)費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Trave

46、llingexpense工會經(jīng)費Labourunionexpenditure研究與開發(fā)費Researchanddevelopmentexpense福利費Employeebenefits/welfare職工教育經(jīng)費Personneleducation待業(yè)保險費Unemploymentinsurance勞動保險費Labourinsurance醫(yī)療保險費Medicalinsurance會議費Coferemce聘請中介機構(gòu)費Intermediaryorgans咨詢費Consultfees訴訟費Legalcost業(yè)務(wù)招待費Businessentertainment技術(shù)轉(zhuǎn)讓費Technologytrans

47、ferfees礦產(chǎn)資源補償費Mineralresourcescompensationfees排污費Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務(wù)費用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項手續(xù)費Chargefortrouble各項專門借款費用Special-borrowingcost5601營業(yè)外支出Nonbusinessexpe

48、nditure捐贈支出Donationoutlay減值準備金Depreciationreserves非常損失Extraordinaryloss處理固定資產(chǎn)凈損失Netlossondisposaloffixedassets出售無形資產(chǎn)損失Lossonsalesofintangibleassets固定資產(chǎn)盤虧Fixedassetsinventoryloss債務(wù)重組損失Lossonarrangement罰款支出Amercementoutlay5701所得稅Incometax以前年度損益調(diào)整Prioryearincomeadjustment項目財務(wù)projectfinanceapaymentorser

49、iouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對和無條件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附屬設(shè)備accountability承擔(dān)責(zé)任的程度accountingbenefits會計利益accountingperiod會計期間accountingpolicies會計政策accountingprinciple會計準則accountingtreatment會計處理accountsreceivables應(yīng)收賬

50、款accounts賬項accreditedinvestors經(jīng)備案的投資人accumulatedallowance累計準備金acknowledgementrequirement對承認的要求acquisitionofassets資產(chǎn)的取得acquisitions兼并ActonProductLiability（德國）生產(chǎn)責(zé)任法action訴訟actualownership事實上的所有權(quán)additionalfilings補充備案additionalmargin附加利差additionalrisk附加風(fēng)險additions（設(shè)備的）附件adjustedtaxbasis已調(diào)整稅基adjustmentof

51、yield對收益的調(diào)整administrativefee管理費AdministrativeLaw（美國）行政法advancenotice事先通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合團體affiliate附屬機構(gòu)AfricanLeasingAssociation非洲租賃協(xié)會after-taxrate稅后利率aggregaterents合計租金aggregaterisk合計風(fēng)險agreementconcerningrightsofexplorenaturalresources涉及自然資源開發(fā)權(quán)的協(xié)

52、議agreement協(xié)議aircraftregistry飛機登記airframe（飛機的）機身airports機場airworthinessdirectives（飛機的）適航扌旨令alliances聯(lián)盟allocationoffinanceincome財務(wù)收益分配allowanceforlossesonreceivables應(yīng)收款損失備抵金alternativeuses改換用途地使用amenabilitytoforeigninvestment外國投資的易受控制程度amendment修改AmericanLawInstitute美國法學(xué)會amortizationofdeferredloanfees

53、andrelatedconsideration遞延的貸款費和相關(guān)的報酬的攤銷amortizationschedule攤銷進度表amortize攤銷amountofrecourse求償金額amountofusage使用量AMT（AlternativeMinimumTax）（美國）可替代最低稅analogousto類推為annualbudgetappropriation年度預(yù)算撥款appendix（契約性文件的）附件applicablelaw適用法律applicablesecuritieslaws適用的證券法律applicabletaxlife適用的應(yīng)納稅壽命appraisal評估appraise

54、rs評估人員appreciation溢價appropriationprovisions撥款條例appropriation侵占approvalauthority核準權(quán)approval核準approximation近似arbitraryandartificiallyhighvalue（承租人違約出租人收回租賃物時法官判決的）任意的和人為抬高的價值arbitration仲裁armslengthtransaction公平交易arrangement安排arrest扣留Article2A美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articlesofincorporation公司章程AsiaLeaae亞洲租賃協(xié)會

55、assess評估assetmanager設(shè)備經(jīng)理assetriskinsurance資產(chǎn)風(fēng)險保險assetsecuritization資產(chǎn)證券化assetspecificity資產(chǎn)特點assettracking資產(chǎn)跟蹤asset-backedfinancing資產(chǎn)支持型融資asset-basedlessor立足于資產(chǎn)的出租人asset-orientedlessor(經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人asset資產(chǎn)assignee受讓人assignment讓與association社團attheexpiry期限屆滿時ATT(automatictransferoftitle)所有權(quán)自動轉(zhuǎn)移attach

56、ments附著物attributes屬性auctionsale扌白賣audits審計authenticate認證authentication證實authority當(dāng)局authorize認可availabilityoffixedratemedium-termfinancing固定利率中期融資可得到的程度available-for-salesecurities正供出售證券averagelife平均壽命averagemanagednetfinancedassets所管理的已籌資金資產(chǎn)凈額平均值aviationauthority民航當(dāng)局backed-upservicer替補服務(wù)者backhoe反鏟裝載

57、機balancesheetdate資產(chǎn)負債表日bandwidth帶寬bankaffiliates銀行的下屬機構(gòu)bankquote銀行報價bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價續(xù)租任擇權(quán)basicearningspershare每股基本收益basicrent基本租金（各期應(yīng)付的租金）beneficiaries受益人big-ticketitems大額項目billandco

58、llect開票和收款bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扌口bluebook藍皮書（美國二手市場設(shè)備價格手冊）bookincome賬面收入bookloses賬面虧損borrower借款人BPO（bargainpurchaseoption）廉價購買任擇權(quán)bridgefacility橋式融通bridge橋梁brokerfee經(jīng)紀人費brokers經(jīng)紀人build-to-suitleases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機bundledadditionalservices捆綁（在一起的）附加服務(wù)bundling捆綁（

59、服務(wù)）businessacquisition業(yè)務(wù)收購businessandoccupationtax營業(yè)及開業(yè)許可稅businessgeneration業(yè)務(wù)開發(fā)businesstrust商業(yè)信托by（e）-laws細則byte字節(jié)cableTVnetwork有線電視網(wǎng)絡(luò)cable電纜cancelability可撤銷性cancelable可撤銷的capacity資格causalsalecausalsale偶然銷售causalsalecausalsale偶然銷售capitalallocation資本分派capitalconstraint資金掣肘capitalcontribution出資額capit

60、alcost資本費用capitalexpenditure基建費用capitallease融資租賃協(xié)議capitalmarket資本市場capitalize資本化captivefinancecompany專屬金融公司captives專屬公司carryingamount維持費用carryingvalue賬面結(jié)存價值caselaw案例法cashcollateral現(xiàn)金抵押cashelection現(xiàn)金選擇cashflowcoverageratio現(xiàn)金流償債能力比率cashflow現(xiàn)金流cashreceiptsandcashapplications現(xiàn)金收入及現(xiàn)金運用casualtyvalue要因價值(指