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1、 Evaluation Warning: The document was created with Spire.Doc for .NET.财务术语的的中英对照照apayymenttorseriiouspaymmentss一次或或多次付款款abaatemeent扣扣减abbsoluuteaanduunconnditiionallpayymentts绝对对和无条件件付款aaccellerattedppaymeent加加速支付acceeptannceddate接受日acceeptannce接接受acccesssion加入aaccesssoriies附附属设备accoountaabiliity承承担
2、责任的的程度aaccouuntinngbeenefiits会会计利益accoountiingpperiood会计计期间aaccouuntinngpooliciies会会计政策accoountiingpprincciplee会计准准则acccounntinggtreeatmeent会会计处理aaccouuntsreceeivabbles应收账款款acccountts账项项acccrediitedinveestorrs经备备案的投资资人acccumuulateedalllowaance累计准备备金accknowwledggemenntreequirremennt对承承认的要求求acqquisiit
3、ionnofasseets资资产的取得得acqquisiitionns兼并并ActtonProdductLiabbilitty（德德国）生产产责任法actiion诉诉讼acctuallownnershhip事事实上的所所有权aaddittionaalfiilinggs补充充备案aaddittionaalmaarginn附加利利差addditiionallrissk附加风风险addditiions（设备的的）附件adjuusteddtaxxbassis已已调整税基基adjjustmmentofyyieldd对收益益的调整admiinisttratiiveffee管理理费Addminiistraa
4、tiveeLaww（美国）行行政法aadvanncennoticce事先先通知aadvannce放放款addverssetaaxcoonseqquencces不不利的税收收后果aadverrtisiing做做广告aaffilliateedgrroup联合团体体afffiliaate附附属机构AfriicanLeassingAssoociattion非洲租赁赁协会aafterr-taxxratte税后后利率aaggreegateerennts合合计租金aggrregatteriisk合合计风险agreeemenntcooncerrninggrigghtsofeexploorennaturralr
5、resouurcess涉及自自然资源开开发权的协协议aggreemment协议aaircrraftregiistryy飞机登登记aiirframme（飞飞机的）机机身aiirporrts机机场aiirworrthinnessdireectivves（飞飞机的）适适航指令alliiancees联盟盟alllocattionofffinannceiincomme财务务收益分配配alllowanncefforllosseesonnrecceivaabless应收款款损失备抵抵金allternnativveusses改改换用途地地使用aamenaabiliityttofooreiggninnvestt
6、mentt外国投投资的易受受控制程度度ameendmeent修修改AmmericcanLLawIInstiitutee美国法法学会aamorttizattionofddeferrredloannfeeesanndreelateedcoonsidderattion递延的贷贷款费和相相关的报酬酬的摊销amorrtizaationnschhedulle摊销销进度表amorrtizee摊销amouuntoofreecourrse求求偿金额amouuntoofussage使用量AMT(AltternaativeeMinnimummTaxx)（美美国）可替替代最低税税anaalogooustto类推为为a
7、nnnualbudggetaapproopriaationn年度预预算拨款appeendixx（契约约性文件的的）附件appllicabblellaw适适用法律appllicabblessecurritieeslaaws适用用的证券法法律apppliccableetaxxliffe适用用的应纳税税寿命aappraaisall评估apprraiseers评评估人员apprreciaationn溢价apprropriiatioonprrovissionss拨款条条例appproppriattion侵占aapproovalauthhoritty核准准权appprovval核核准appproxxima
8、ttion近近似arrbitrraryandartiificiiallyyhigghvaalue(承租人人违约出租租人收回租租赁物时法法官判决的的)任意的的和人为抬抬高的价值值arbbitraationn仲裁armsleengthhtraansacctionn公平交交易arrranggemennt安排排arrrest扣留AArticcle22A美国国统一商法法典关于法法定融资租租赁的条款款artticleesoffinccorpooratiion公公司章程AsiaaLeaaae亚洲洲租赁协会会asssess评估aassettmannagerr设备经经理asssetriskkinssurannc
9、e资资产风险保保险asssetsecuuritiizatiion资资产证券化化asssetsspeciificiity资资产特点asseettrrackiing资资产跟踪asseet-baackeddfinnanciing资资产支持型型融资aassett-bassedllessoor立足足于资产的的出租人asseet-orrienttedllessoor(经经营租赁中中的)资产产导向型出出租人aassett资产assiigneee受让人人asssignmment让与aassocciatiion社社团atttheeexppiry期限届满满时ATTT(aautommaticctraansfeero
10、fftittle)所有权自自动转移attaachmeents附着物attrributtes属属性auuctioonsaale拍拍卖auuditss审计authhentiicatee认证authhentiicatiion证证实auuthorrity当局aauthoorizee认可avaiilabiilityyoffixeedraatemmediuum-teermffinanncingg固定利利率中期融融资可得到到的程度avaiilablle-foor-saalessecurritiees正供供出售证券券aveerageeliffe平均均寿命aaveraagemmanaggednnetffinan
11、ncedasseets所所管理的已已筹资金资资产净额平平均值aaviattionauthhoritty民航航当局 bbackeed-uppserrviceer替补补服务者backkhoe反反铲装载机机ballanceesheeetddate资产负债债表日bbandwwidthh带宽bankkafffiliaates银行的下下属机构bankkquoote银银行报价bankkrupttcyccost破产成本本bannkrupptcycourrt破产产法院bbankrruptccylaaw破产产法baankruuptcyyprooceeddingss破产程程序baankruuptcyy破产baree
12、boattchaarterrer光光船承租人人barrgainnrennewallopttion廉廉价续租任任择权bbasiccearrninggspeershhare每每股基本收收益baasicrentt基本租金金（各期应应付的租金金）beenefiiciarries受受益人bbig-ttickeetittems大大额项目billlanddcolllectt开票和收收款biindinngaggreemment有有约束力的的协议bblinddvenndordisccountt卖主暗扣扣bluueboook蓝皮书书（美国二二手市场设设备价格手手册）bbookincoome账面面收入bbooklo
13、sees账面亏亏损boorrowwer借款款人BPPO(baargaiinpuurchaaseooptioon)廉价价购买任择择权brridgeefaccilitty桥式融融通brridgee桥梁bbrokeerfeee经纪人人费brrokerrs经纪人人buiild-tto-suuitlleasees（租赁赁物由承租租人）承建建或承造的的租赁协议议bullldozzer推土土机buundleedaddditiionallserrvicees捆绑（在在一起的）附附加服务bunddlingg捆绑（服服务）bbusinnessacquuisittion业业务收购busiinesssanddoccc
14、upattiontax营营业及开业业许可税busiinesssgennerattion业业务开发busiinessstruust商业业信托bby(e)-lawws细则bytee字节ccableeTVnetwwork有有线电视网网络caable电电缆caancellabillity可可撤销性canccelabble可撤撤销的ccapaccity资资格caapitaalalllocaationn资本分派派cappitallconnstraaint资资金掣肘capiitalconttribuutionn出资额capiitalcostt资本费用用cappitallexppendiituree基建费用用
15、cappitallleaase融资资租赁协议议cappitallmarrket资资本市场capiitaliize资本本化caaptivvefiinanccecoompanny专属金金融公司capttivess专属公司司carrryinngammountt维持费用用carrryinngvaalue账账面结存价价值caasellaw案例例法caashccollaateraa1现金抵抵押caasheelecttion现现金选择cashhfloowcooveraagerratioo现金流偿偿债能力比比率caashfflow现现金流ccashreceeiptssanddcasshapppliccatio
16、ons现金金收入及现现金运用casuualtyyvallue要因因价值（指指租赁物毁毁坏或灭失失时承租人人应付的赔赔偿金额）casuualtyy灾变、事事故CAAT(coomputter-aaddeddtommograaph)依依靠电脑的的层析X射射线摄影机机cattegorry种类caussalssale偶偶然销售ceilling上上限ceellullar(mmobille)移动动通信ccentrralaauthoorityy中央集权权cerrtifiicateeofacceeptannce接受受证书、验验收证书certtificcateofppartiicipaationn共享证书书cer
17、rtifiicatee证书cchariitablletrrust公公益信托chatttelmorttgagee动产抵押押chaattellpapper动产产文据ccheckkingaccoount存存款支票户户cheeckliists审审核内容清清单ciircuiitbooard线线路板ccivillanddcommmercciallaw民商法CiviilCoode（德德国）民法法典ciivillawcounntry（欧欧洲大陆各各国的）大大陆法系国国家cllaim权利要求求claassess级别cclasssificcatiooncrriterria归类类标准cclasssificcatio
18、ondeetermminattion类类别的确定定claassifficattionindiicatoors分类类指标cclasssificcatioonoffleaases租租赁协议分分类cllassiificaationnopiinionn分类观点点claassifficattionproccess归归类过程clawwbackk(用附附加税)填填补（福利利开支）client顾客clinic诊所collateralagent副代理人collateraltrackingsystem抵押物跟踪制度collateralvalue抵押物价值collateralizedbythirdpartymedi
19、calreceivablesdue以第三方到期医疗应收款作为质押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry（英美等）海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险
20、competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步、特许conclusion结论conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传
21、递中的）可连通性consensualornon-consensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvisoryservices咨询及顾问服务ConsumerCreditAct（德国）消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保交易consumertransaction消费者交易cons
22、umptiontax消费税container集装箱contingentrental随机租金contingentrents随机租金continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintenance（对设备的）合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同出售contractingcost缔约成本contractingstates缔约国contr
23、actsforservices服务合同contractualprovisions合同条款contributions出资ConventionontheRecognitionandEnforcementofForeignArbitralAward承认和执行外国仲裁裁决公约convention公约convertedsubordinatednotes可转换次级票据convincingcase有说服力的案例coreframework核心框架corporateaircraft公务（飞）机corporatedebtmarket公司债市场corporateguarantees公司担保corporateinco
24、metax公司所得税corporation公司correlation相关性costofcapital资金成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率counsel律师counterclaim反诉counterpart副本courseofdealingandusageoftrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机creditandliquidityenhancement信用及流动性增级creditcardreceivables信用卡应收款creditcard信用卡creditdevel
25、opment信用变化creditenhancement信用增级credithistoryandprofile信用记录和规模creditrating信用等级creditriskallocationandmanagement信用风险的分摊及管理creditrisk信用风险creditunderwritingprocess信用担保程序credit-basedlessor立足于信用的出租人credit-orientedlessor(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criticalgoals关键性目标cross-
26、borderfunding跨境融资currencyrisk货币风险currentandnon-currentliabilities当期及非当期负债currentratio流动比率currentrealization即期实现cushion缓冲customercontact客户联系customerspurchasecycle客户的购买周期customers客户cableTVnetwork有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capitalallocation资本分派capitalconstraint资金掣肘capitalcont
27、ribution出资额capitalcost资本费用capitalexpenditure基建费用capitallease融资租赁协议capitalmarket资本市场capitalize资本化captivefinancecompany专属金融公司captives专属公司carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcollatera1现金抵押cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金收入及现金运用cas
28、ualtyvalue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-addedtomograph)依靠电脑的层析X射线摄影机category种类causalsale偶然销售ceiling上限cellular(mobile)移动通信centralauthority中央集权certificateofacceptance接受证书、验收证书certificateofparticipation共享证书certificate证书charitabletrust公益信托chattelmortgage动产抵押chattelpaper动产文据checking
29、account存款支票户checklists审核内容清单circuitboard线路板civilandcommerciallaw民商法CivilCode（德国）民法典civillawcountry（欧洲大陆各国的）大陆法系国家claim权利要求classes级别classificationcriteria归类标准classificationdetermination类别的确定classificationindicators分类指标classificationofleases租赁协议分类classificationopinion分类观点classificationprocess归类过程clawb
30、ack(用附加税)填补（福利开支）client顾客clinic诊所collateralagent副代理人collateraltrackingsystem抵押物跟踪制度collateralvalue抵押物价值collateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款作为质押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商
31、业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry（英美等）海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步、特许conclusion结论co
32、nditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure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consensualornon-consensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvi
33、soryservices咨询及顾问服务ConsumerCreditAct（德国）消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保交易consumertransaction消费者交易consumptiontax消费税container集装箱contingentrental随机租金contingentrents随机租金continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintena
34、nce（对设备的）合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同出售contractingcost缔约成本contractingstates缔约国contractsforservices服务合同contractualprovisions合同条款contributions出资ConventionontheRecognitionandEnforcementofForeignArbitralAward承认和执行外国仲裁裁决公约convention公约convertedsubordinated
35、notes可转换次级票据convincingcase有说服力的案例coreframework核心框架corporateaircraft公务（飞）机corporatedebtmarket公司债市场corporateguarantees公司担保corporateincometax公司所得税corporation公司correlation相关性costofcapital资金成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率counsel律师counterclaim反诉counterpart副本courseofdealingandusageoftrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机creditandliquidityenhancement信用及流动性增级creditcardreceivables信用卡应收款creditcard信用卡creditdevelopment信用变化creditenhancement信用增级credithistoryandprofile信用记录和规模creditrating信用等级creditr