财务英文专业词汇

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财务会计英文专业词汇

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 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

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

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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

backed-up servicer 替补服务者 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

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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1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 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

一、 资产类 Assets 一、 资产类 Assets 流动资产 Current assets

货币资金 Cash and cash equivalents 1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashier''s cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card

100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds

110103 基金 Short-term investments - corporate funds

110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable

1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories

1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

140101 股票投资 Investment on stocks

140102 其他股权投资 Other investment on stocks 3