主要专业术语中英文对照表
会计
会计估计Accounting estimates
会计分期Accounting period
会计政策Accounting policies
会计确认Accounting recognition
会计处理Accounting treatment
应付账款Accounts payable
应收账款Accounts receivable
累计折旧Accumulated depreciation
调整事项Adjusting events
摊销费用Amortization expense
公平交易Arms-length transaction
资产Assets
资产减值损失Assets impairment loss
联营公司Associates
可供出售金融资产Available-for-sale financial assets 坏账准备Bad debt provision
年初余额Balance at the beginning of year 年末余额Balance at the end of year
资产负债表Balance sheet
银行存款Bank deposit
基本每股收益Basic earnings per share
应收票据Bills receivable
账面价值Book value
借款费用Borrowing costs
企业合并Business combination
营业税金及附加Business taxes and surcharges
计量Calculation/Calculate
资本公积Capital reserve
资本化Capitalization/Capitalized
现金流量Cash flows
库存现金Cash on hand
公允价值变动Change in fair value
股东权益变动表Changes in equity
可比性Comparability
混合金融工具Compound financial instruments 代销商品Consignment goods
合并资产负债表Consolidated balance sheet
合并利润表Consolidated income statement
合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract
在建工程Construction in progress
或有资产Contingent asset
或有负债Contingent liability
可转换公司债券Convertible notes
会计差错更正Correction of accounting errors
成本法Cost method
主营业务成本Cost of sales from principal activities
贷Credit
货币计量Currency measurement
流动资产Current assets
流动负债Current liabilities
借Debit
债务重组Debt restructuring
递延收益Deferred income
递延所得税Deferred tax
递延所得税资产Deferred tax assets
递延所得税负债Deferred tax liabilities
折旧Depreciation
稀释每股收益Diluted earnings per share
直接费用Direct costs
直接人工Direct labour
直接材料Direct materials
直接法Direct method
披露Disclosure
折现系数Discount factor
折现率Discount rate
任意盈余公积Discretionary surplus reserve
处置成本Disposal costs
应付股利Dividend payable
应收股利Dividend receivable
应付职工薪酬Employee benefits payables
股权投资Equity investment
权益法Equity method
预计负债Estimated liabilities/Provision
预计使用寿命Estimated useful life
费用Expenses
公允价值Fair value
融资租赁Finance lease
金融资产Financial assets
交易性金融资产Financial assets held for trading
财务费用Financial expenses
金融工具Financial instruments
金融负债Financial liabilities
财务报告Financial reporting
筹资活动Financing activities
产成品Finished products/goods
固定资产Fixed assets
固定资产清理Fixed assets pending for disposal
境外经营Foreign operations
特许权Franchise right
记账本位币Functional currency
公允价值变动收益/（损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern
商誉Goodwill
政府补助Government grants
毛利率Gross profit ratio
担保Guarantee
持有至到期投资Held-to-maturity investment
历史成本Historical cost
可辨认性Identifiable
减值损失Impairment loss
减值准备Impairment losses
利润表Income statement
所得税Income tax
间接法Indirect method
保险费Insurance expense
无形资产Intangible assets
应付利息Interest payable
利率Interest rate
应收利息Interest receivable
集团内部销售Inter-group sales
中期财务报表Interim financial statements
存货Inventories
投资活动Investing activities
投资成本Investment cost
投资收益Investment income
投资性房地产Investment property
合营企业Joint-venture
劳务成本Labour costs
土地使用权Land use right
租赁Lease
承租人Lessee
出租人Lessor
负债Liability/Liabilities
贷款Loan
长期股权投资Long-term equity investment
长期借款Long-term loans
长期应付款Long-term payable
长期应收款Long-term receivables
少数股东权益Minority interests
净利润Net profits
非调整事项Non-adjusting events
非流动性负债Non-current liabilities
营业外支出Non-operating expenses
营业外收入Non-operating income
经营活动Operating activities
经营租赁Operating lease
营业利润Operating profit
其他资本公积Other capital reserve
其他综合收益Other comprehensive income
其他业务收入Other operating income
其他应付款Other payables
其他应收款Other receivables
所有者权益Owner’s equity
所有权Ownership
实收资本Paid-in capital
专利权Patent
资产负债表日后事项Post balance sheet events
溢价Premium
预付款Prepayment
现值Present value
以前年度损益事项Prior year profit/loss adjustment
商品Product
利润Profit
利润分配Profit appropriation
存货跌价准备Provision for diminution in value of inventories 固定资产减值准备Provision for impairment of fixed assets
损失准备Provision for loss
采购成本Purchase costs
报酬率Rate of return
原材料Raw materials
预收款项Receipts in advance
确认Recognition/Recognize
可收回金额Recoverable amount
可变现净值Recoverable value
关联交易Related party transactions
关联方Related party(ies)
租赁收入Rental income
重置成本Replacement costs
回购Repurchase
研究开发费用Research and development costs
残值Residual value
重组Restructuring
追溯调整Retrospective adjustments
销售商品收入Revenue from sales of goods
收入Revenue/Income
职工薪酬Salary costs
售后租回交易Sale and lease back
主营业务收入Sales from principal activities
销售退回Sales return
销售额Sales revenue
销售税Sales tax
分部报告Segment reporting
销售费用Selling expenses
股本Share capital
股份期权Share options
股本/资本溢价Share/Capital premium
所有者权益Shareholders’ equity
短期借款Short-term loans
专项应付款Special payables
现金流量表Statement of cash flows
法定盈余公积Statutory surplus reserve
盈余公积Surplus reserves
有形资产Tangible assets
计税基础Tax basis
应交税费Taxes payable
暂时性差异Temporary differences
交易费用Transaction costs
可理解性Understandability
未分配利润Undistributed profit/Retained earnings 未实现融资收益Unrealized capital gain
增值税Value-added tax
在产品Work in progress
审计
客户关系和审计业务的接受与保持Acceptance and continuance of client and audit engagement
访问控制Access controls
接触信息/审计工作底稿Access to information / Audit documentation 否定意见Adverse opinion
替代程序Alternative procedures
分析程序Analytical procedures
在集团层面实施的分析程序Analytical procedures at group level
年度报告Annual report
适用的财务报告框架Applicable financial reporting framework
按照适用的财务报告编制基础得到恰当会计处理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework
(审计证据的)适当性Appropriateness (of audit evidence)
认定Assertions
评估Assess
保证Assurance
审计调整Audit adjustment
审计工作底稿Audit documentation/Audit working paper 审计证据Audit evidence
审计档案Audit file
会计师事务所Audit firm/Accounting firm
审计意见Audit opinion
审计计划Audit plan
审计风险Audit risk
审计抽样(抽样) Audit sampling (sampling)
注册会计师（审计师）Auditor
注册会计师与财务信息Auditor and financial information
注册会计师的专家Auditor’s expert
注册会计师的点估计或区间估计Auditor’s point estimate or auditor’s range 导致非无保留意见的事项段Basis for modification paragraph
业务流程Business process
（交易的）商业理由Business rationale
经营风险业务风险Business risk
明显微小Clearly trivial
比较财务报表Comparative financial statements
比较信息Comparative information
被审计单位的互补性控制Compensating controls of entity under audit 完整性Completeness
对集团具有财务重大性的单个组成部分Components that are of individual financial significance to the group
计算机辅助审计技术Computer-assisted audit techniques 审计的前提条件Conditions for an audit
询证函Confirmation
合并过程Consolidation process
控制活动Control activities
控制环境Control environment
控制风险Control risk
与审计相关的控制Controls relevant to the audit
公司治理Corporate governance
对应数据Corresponding figures
截止Cut-off/As of (date)
报告日（与质量控制相关）Date of report (in relation to quality control)
财务报表批准日Date of the approval of the financial statements
审计报告日Date of the auditor’s report
财务报表日Date of the financial statements
设计、执行和维护适当的控制Design, implement and maintain adequate controls (over) 检查风险Detection risk
偏差Deviations
无法表示意见Disclaimer of opinion
双重目的测试Dual-purpose test
强调事项段Emphasis of matter paragraph
业务工作底稿Engagement documentation/working paper
业务约定书Engagement letter
项目合伙人Engagement partner
项目质量控制复核Engagement quality control review
项目质量控制复核人员Engagement quality control reviewer
项目组Engagement team
被审计单位的风险评估过程Entity’s risk assessment process
评价Evaluate
可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern
不符事项Exception
存在Existence
有经验的注册会计师Experienced auditor 专长Expertise
信赖程度Extent of reliance
函证External confirmation
事实错报、判断错报和推断错报Factual misstatements, judgemental misstatements and projected misstatements
财务报表Financial statements
舞弊Fraud
舞弊风险因素Fraud risk factors
虚假财务报告Fraudulent financial reporting
对财务报表使用者理解财务报表至关重要Fundamental to users’ understanding of the financial statements
治理Governance
集团Group
集团项目合伙人Group engagement partner
集团层面控制Group-wide controls
历史财务信息Historical financial information
识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement
无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence 后任注册会计师Incoming auditor
不一致Inconsistency
独立性Independence
与财务报告相关的信息系统Information system relevant to financial reporting
审计的固有限制Inherent limitation of audit
固有风险Inherent risk
首次审计业务Initial audit engagement
生成、记录、处理和报告交易Initiate, record, process and report transactions
询问Inquiry
检查Inspection
中期财务信息或报表Interim financial information or statements
内部审计师Internal auditors
内部控制Internal control
内部控制缺陷Internal control deficiency
国际财务报告准则International Financial Reporting Standards
调查Investigate
财务报表报出日Issuance date of the financial statements
信息技术应用控制IT application controls
信息技术环境IT environment
会计分录和其他调整Journal entries and other adjustments
会计分录Journal entry/entries
严重程度Level of significance
上市公司实体Listed entity
管理层Management
管理层偏向Management bias
管理层凌驾于控制之上Management override of controls
管理当局声明书Management representation letter
管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities
管理层的专家Management’s expert
重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure
重大不确定性Material uncertainty
财务报表整体的重要性Materiality for the financial statements as a whole 侵占资产Misappropriation of assets
错报Misstatement
对事实的错报Misstatement of fact
非标准审计报告Modified audit report
非无保留意见Modified opinion
监控Monitoring
对控制的监督Monitoring of controls
审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures 消极式函证Negative confirmation
网络事务所Network firm
违反法律法规Non-compliance
未回函Non-response
非抽样风险Non-sampling risk
观察Observation
发生Occurrence
期初余额Opening balances
内部控制的运行有效性Operating effectiveness of internal control
其他信息Other information
其他事项段Other matter paragraph
会计估计的结果Outcome of an accounting estimate
超出正常经营过程Outside the normal course of business
总体审计方案Overall audit approach
总体审计策略Overall audit strategy
总体结论Overall conclusion
总体应对措施Overall responses
合伙人Partner
实际执行的重要性Performance materiality
人员Personnel
广泛性Pervasive
计划活动Planning activities
总体Population/Overall
积极式函证Positive confirmation
执业人员Practitioner
前任注册会计师Predecessor auditor
初步业务活动Preliminary engagement activities
与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted
编制和列报财务报表Prepare and present the financial statements
列报与披露Presentation and disclosure
收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition
防止或发现并纠正重大错报Prevent or detect and correct material misstatement 专业胜任能力Professional competence
职业判断Professional judgment
职业怀疑态度Professional skepticism
业务执行Provision of service/Delivery of service
通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements
具有适当资格的外部人员Qualified external person
保留意见Qualified opinion
量化财务影响Quantification of the financial impacts
合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control)
合理性测试Reasonableness test
重新计算Re-calculation
连续审计业务Recurring audit engagements
将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level
关联方Related parties
具有支配性影响的关联方Related parties with dominant influence
管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor
按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction
（审计证据的）相关性和可靠性Relevance and reliability (of audit evidence) 相关职业道德要求Relevant ethical requirements
剩余期间Remaining period
重新执行Re-performance
管理层施加的限制Restrictions imposed by management
复核(与质量控制相关) Review (in relation to quality control)
权利与义务Rights and obligations
风险评估程序Risk assessment procedures
重大错报风险Risk of material misstatement
财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level
样本量Sample size
抽样Sampling
抽样风险Sampling risk
抽样单元Sampling unit
选择和运用会计政策Selection and application of accounting policies 选取测试项目Selection of items for testing
重要组成部分Significant component
值得关注的内部控制缺陷Significant deficiencies in internal control
重大事项Significant matters
特别风险Significant risk
重大非常规交易Significant unusual transactions
特定的审计程序Specified audit procedures
员工Staff
统计抽样Statistical sampling
存货盘点Stocktake
分层Stratification
期后事项Subsequent events
实质性分析程序Substantive analytical procedures 实质性程序Substantive procedure
（审计证据的）充分性Sufficiency (of audit evidence) 补充信息Supplementary information
测试Test
控制测试Test of controls
细节测试Test of details
特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures
治理层Those charged with governance 错报的临界值Threshold for misstatements
可容忍错报Tolerable misstatement
可容忍偏差率Tolerable rate of deviation
趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis
不确定性Uncertainty
未更正错报Uncorrected misstatements
标准审计报告Unmodified audit report
无保留意见Unqualified opinion
计价与分摊Valuation and allocation/amortization 穿行测试Walk-through test
解除业务约定Withdraw from the engagement
书面声明Written representation
职业道德
可接受的水平Acceptable level
广告Advertising
过度推介Advocacy
承担管理层职责Assume management responsibilities
鉴证客户Assurance client
鉴证业务Assurance engagement
鉴证业务项目组Assurance team
审计客户Audit client
审计业务Audit engagement
审计项目组Audit team
近亲属Close family
密切私人关系Close personal relationship
保密Confidentiality
利益冲突Conflicts of interest
或有收费Contingent fee
冷却期Cooling off period
现任会计师Current accountant/auditor
直接经济利益Direct financial interest
董事或高级管理人员Director or senior officer/senior management
应有的关注Due care
消除或降低不利影响Eliminate or reduce threats
项目合伙人Engagement partner
项目质量控制复核Engagement quality control review
项目组Engagement team
外部专家External expert
密切关系Familiarity
经济利益Financial interests
历史财务信息Historical financial information
直系亲属/ 主要近亲属Immediate family
独立性Independence
从实质上和形式上保持独立性Independence of mind, Independence in appearance 间接经济利益Indirect financial interest
诚信Integrity
外在压力Intimidation/Pressure
关键审计合伙人Key audit partner
上市实体Listed entity
长期存在业务关系Long association (with an audit client)
严重虚假或误导性的陈述Materially false or misleading statement
非鉴证服务Non-assurance services
客观和公正性Objectivity
专业服务Professional services
拟接受的客户Prospective client
公众利益实体Public interest entity
关联实体Related entity
审阅客户Review client
审阅业务Review engagement
审阅项目组Review team
轮换Rotation
防范措施Safeguards
自身利益Self-interest
自我评价Self-review
重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements
鉴证业务的对象Subject matter of assurance engagement 不利影响、威胁Threats
税法
兼营Also engaged in
应计税款Accrued tax
从价税Ad valorem tax
加计扣除Additional deduction
附加税Additional tax/Surcharge
所得额调整Adjustment of income
税后所得After-tax income
准予扣除数Allowable deductions
税收可抵免额Allowable tax credit
从量定额Amount based on quantity
增值额Amount of appreciation/Value added
销售额Amount of sales
抵免税额Amount of tax credit
应纳税所得额Amount of taxable income
扣除项目金额Amount of the deductions
适用税额Applicable tax amount
适用税率Applicable tax rates
计税成本Assessable cost
核定所得额Assessable income
平均成本利润率Average cost-plus margin rate
平均销售价格Average sales price
营业税Business tax
偶然所得Casual income
所得项目Category of income
组成计税价格Composite taxable price
本纳税年度Current tax year
所得税申报Declaration of income tax
扣除项目Deductible items
免税项目扣除Deduction of the tax exemption item
契税Deed tax
视同销售Deemed sales/sales equivalent
免除纳税义务Discharge of tax obligation
应税商品Dutiable goods
纳税义务Duty of tax payment
权益性投资收益Earning from equity investments
雇员福利，职工福利Employee benefit
企业所得税Enterprise income tax
国外所得收入Foreign earned income
一般纳税人General taxpayer
特许权使用费所得Income from franchise royalty
利息、股息、红利所得Income from interests, dividends and bonuses 劳务所得Income from labor service
财产租赁所得Income from leasing of property
生产经营所得Income from production and business operation 转让财产所得Income from property transfer
工资薪金所得Income from wages, salaries
财产转让收入Income from property transfer
所得税抵免Income tax credit
申报缴纳所得税Income tax declaration
应纳所得税Income tax payable
接受捐赠所得Income from donation
个人所得税Individual income tax
增值税进项税额Input value added tax
非正常损失Irregular loss
滞纳金Late fee
清算所得税Liquidation income tax
最低应纳税所得额Minimum taxable income
增值税起征点Minimum threshold of value-added Tax
混合销售行为Mixed sales activities
所得税前净所得Net income before income tax
税后净利润Net profit after tax
非货币资产Non-monetary asset
不征税收入Non-taxable income
不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property 当期销项税额Output tax for the period
增值税销项税额Output value added tax
滞纳税款/欠税Overdue tax
应补缴税款Payment of tax in arrears
累进税率Progressive tax rate
比例税率Proportional tax rate
公益性捐赠Public welfare donations
房产税Real estate tax
居民纳税人Resident taxpayer
资源税Resource tax
含税销售额Sales amount including tax
所得税征收范围Scope of income tax/Subject to income tax
小规模纳税人Small-scale taxpayer
源泉扣缴Source withholding
纳税特别扣除项目Special deductible items
特殊性税务处理Special tax treatment
印花税Stamp tax
应征税额Tax accrued
税额Tax amounts
税基/计税依据Tax base
税种Tax category
消费税税率Tax computation
税收抵免Tax credit
抵免限额Tax credit quota
纳税期限Tax deadline
税前可扣除项目Tax deductible items
税收减免Tax deduction or exemption
计税差异Tax differences
到期应纳税款Tax due
漏税/逃税Tax evasion
免税Tax exemption
纳税申报Tax filing
本期税额Tax for the period/year
已纳税额Tax paid
应纳税额Tax payable
纳税期限Tax payment deadline
税率Tax rate
减税Tax reduction
退税Tax refund
税收附加Tax surcharge
起征点Tax threshold
计税价格Tax value/Taxable price
减免税额Tax amount deducted
应税所得Taxable income
应税项目Taxable item
纳税期间Taxable period
对股息征税Taxation of dividends
免税收入Tax-exempt income
免税税目Tax-exempt item
免税利润Tax-exempt profit
含税价格Tax-included price
纳税人Taxpayer
土地使用税Urban land-use tax
增值税Value added tax(VAT)
土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction
车船税Vehicle and vessel tax
车辆购置税Vehicle purchase tax
扣缴义务人Withholding agent
代扣代缴税款Withholding and remitting tax
预提所得税Withholding income tax
零税率Zero tax rate
财务成本管理
应收账款周转次数Accounts receivable turnover
应收账款周转天数Accounts receivable turnover days
取得成本Acquisition cost
实际增长率Actual growth rate
实际利率Actual interest rate
配股后每股价格After-allotment price per share
配股权价值Allotment option value
配股价格Allotment price
预付年金（即付年金、期初年金）Annuity due
会计报酬率法Accounting rate of return(ARR)
平均交货时间Average delivery time
贝塔（β）系数Beta coefficient
债券评级Bond rating
债券估价Bond valuation
每股净资产Book value per share(BPS)
盈亏临界点Break-even point
保险储备（安全存量）Buffer inventory
资本支出Capital expenditure
持有成本Carrying cost
现金预算Cash budget
现金股利Cash dividend
现金流量利息保障倍数Cash flow interest coverage ratio
经营活动现金流量Cash flows from operational activities 混合租赁Combination lease
佣金Commission
普通股Common stock
补偿性余额Compensating balance
复利Compound interest
全面预算Comprehensive budget
企业价值评估Corporate valuation
成本性态Cost behavior
成本中心Cost centre
成本的归集和分配Cost collection and allocation
资本成本Cost of capital
税后债务成本Cost of debt after tax
成本差异Cost variance
平息债券Coupon bond
债券票面利率Coupon interest rate
流动资产周转次数Current assets turnover
流动资产周转天数Current assets turnover days
流动比率Current ratio
本期收入乘数Current sales multiplier
债务市场Debt market/Bond market
资产负债率Debt-to-asset ratio
产权比率Debt-to-equity ratio
股利宣告日Declaration date
财务杠杆系数Degree of financial leverage(DFL)
直接租赁Direct leasing
折现率Discount rate
纯贴现债券（零息债券）Discounted bond (Zero coupon bond)
股利支付率Dividend payout ratio
经营杠杆系数Degree of operating leverage(DOL)
股价下行乘数Downstream price multiplier
总杠杆系数Degree of total leverage (DTL)
息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)
每股盈余稀释EPS dilution
每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)
每股盈余最大化EPS maximization
每股盈余Earnings per share(EPS)
权益乘数Equity multiplier
股权价值Equity value
经济增加值Economic value added(EVA)
除息日Ex-dividend date
执行价格Exercise price/Strike price
外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease
财务估价Financial valuation
完工产品Finished goods
固定预算Fixed budget
弹性预算Flexible budget
浮动利率Floating interest rate
浮动优惠利率Floating prime interest rate
债务现金流量Free cash flows of creditors
股权现金流量Free cash flows of equity
实体现金流量Free cash flows of firm
复利终值系数FV interest factor
预付年金终值系数FV interest factor of annuity due
终值Future value(FV)
管理费用General and administrative expense
持续经营价值Going concern value
毛租赁Gross lease
营业现金毛流量Gross operating cash flows
套期保值原理Hedging principle
间接成本Indirect cost
通货膨胀率Inflation rate
利息保障倍数Interest coverage ratio
税后利息率Interest rate after tax
内含增长率Internal growth rate
内部转移价格Internal transfer price
内在市销率Intrinsic sales multiplier
内在价值Intrinsic value
存货周转次数Inventory turnover
存货周转天数Inventory turnover days
投资中心Investment center
内含报酬率法Internal rate of return(IRR)
非相关成本Irrelevant cost
发行价格Issuance price
租赁期Lease term
租赁资产Leasehold property
承租人Lessee
出租人Lessor
杠杆贡献率Leverage contributing ratio
杠杆租赁Leverage lease
清算价值Liquidation value
短期偿债能力比率Liquidity ratios
长期债券Long-term bond
制造费用预算Manufacturing overhead budget
边际贡献率Marginal contribution ratio
市场组合Market portfolio
市场价格Market price
市价稀释Market price dilution
市场风险溢价Market risk premium
债券到期日Maturity date
市场增加值Market value added(MAV)
最大最小法Maximin method
企业价值最大化Maximization of firm’s value
股东财富最大化Maximization of shareholders’ wealth 混合成本Mixed cost
互斥项目Mutually exclusive projects/events 流通债券Negotiable bond
净财务杠杆Net financial leverage
净租赁Net lease
营业现金净流量Net operating cash flows
销售净利率Net profit margin
净现值法NPV method
净现值Net present value(NPV)
经营租赁Operating lease
经营杠杆Operating leverage
机会成本Opportunity cost
期权价值Option value
订货提前期Order lead time
订货成本Ordering cost
普通年金（后付年金）Ordinary annuity
债券面值Par value/Face value
回收期法Payback period method
股利支付日Payment date
经营资产销售百分比Percentage of operating assets to sales
经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method
期间成本Period cost
定期预算Periodic budget
永久债券Perpetual bond
永续年金Perpetuity
优先股Preferred stock
现值指数Present value index
产品成本预算Product cost budget
生产预算Production budget
生产成本Production cost
制造费用Production overhead
利润中心Profit center
利润最大化Profit maximization
项目特有风险Project-specific risk
公开增发Public offering
复利现值系数PV interest factor
预付年金现值系数PV interest factor of annuity due
现值Present value(PV)
速动比率Quick ratio
股权登记日Record date
共同年限法Replacement chain (common life) approach 必要报酬率Required rate of return
剩余股利政策Residual dividend policy
剩余权益收益Residual equity income
剩余净金融支出Residual net financial expenditure
剩余经营收益Residual operating income
责任中心Responsibility center
利润留存率Retention ratio
权益净利率Return on equity
投资报酬率Return on investment
收入中心Revenue center
财务会计英语专业词汇大全 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
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
Rick Antle and Stanley Garstka
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
Accession Tax 财产增值税、财产增益税 Additional Tax 附加税 Admission Tax 入场税 Allowable Tax Credit 税款可抵免税;准予扣除税额 Amended Tax Return 修正后税款申报书 Animal Slaughter Tax 动物屠宰税 Annual Income Tax Return 年度所得税申报表 Assessed Tax. 估定税额 Assessment of Tax 税捐估定 Asset Tax 资产税 Back Tax 欠缴税款;未缴税额 Business Tax （工商）营业税;工商税 Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税（＝[缩]CTT）<英>资本转让税 Capital Transfer Tax 资本转移税;资本过户税 Company Income Tax / Company Tax 公司所得税 Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税 Corporate Profits After Taxes <美>公司税后利润（额）;公司税后收益（额） Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>公司税法 Corporation Tax Rate 公司税税率 Deferred Income Tax 递延所得税 Deferred Income Tax Liability 递延所得税负债 Deferred Tax 递延税额;递延税额 Development Tax 开发税;发展税 Direct Tax 直接税 Dividend Tax 股利税;股息税
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
财务会计英语词汇43741087
财务会计英语专业词汇 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
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner’s equity/capital 所有者权益Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计Managerial accounting 管理会计 T ax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICP A)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项Unearned revenue 预收收入Withdrawal 提存 T emporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表Closing 结账 Post-closing trial balance 结账后的试算表Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总Bookkeeping procedures 账务处理程序
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
财务术语中英文对照大全，财务人必备！目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor
股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures
财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
会计词汇中英文对照表acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整 administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本
annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款
中英对照会计术语表 Ａ股（或甲类股份） A share 安装成本 installation cost 安装费收入 installation fees revenue Ｂ股（或乙类股份） B share 半成品 semi-finished goods 半年度报告 half-yearly report 包装材料（或包装物） packaging material 包装容器 container 保留次级权益 subordinated retained interests 保费收入 premium revenue 保险费用 insurance expenses 保险合同 insurance contracts 保险赔偿 insurance compensation 保险人 insurer 保险事故 insured event 保险索赔 insurance claim 保险责任 insurance obligations 备查账簿 memorandum book 备件 spare parts 备用现金 cash in till 背书 endorsement 背书人（或承兑人） endorser 被担保方 secured party
被购方 acquiree 被合并方 combined party 被套期项目 hedged items 被投资单位表决权 voting rights of an investee enterprise 本金 principal 本金偿还 principal repayments 本年年初余额 beginning balance of current year 本年年末余额 ending balance of current year 本年（所有者权益）增减变动金额 changes in owners’ equity for current year 本期净资产增加数 net assets that increase during the period 本期收入 income for the period 本月材料成本差异率 material cost variance rate for the month 本月收入材料的成本差异 cost variance of material received during the month 本月收入材料的计划成本 material received during the month at planned cost 本质差别 differ in substance 比较会计报表 comparative accounting statements 比较信息 comparative information 变动率 rate of change 表决控制权 vote control 表决权 vote 波动率 votality rate 补价 boot
会计报表术语中英文对照 一、损益表INCOME STATEMENT Aggregate income statement?合并损益表 Operating Results?经营业绩 FINANCIAL HIGHLIGHTS?财务摘要 Gross revenues?总收入/毛收入 Net revenues ?销售收入/净收入 Sales?销售额 Turnover?营业额 Cost of revenues ?销售成本 Gross profit ?毛利润 Gross margin?毛利率 Other income and gain?其他收入及利得 EBITDA?息、税、折旧、摊销前利润（EBITDA） EBITDA margin?EBITDA率 EBITA?息、税、摊销前利润 EBIT?息税前利润/营业利润 Operating income（loss）?营业利润/（亏损） Operating profit?营业利润 Operating margin?营业利润率 EBIT margin?EBIT率（营业利润率） Profit before disposal of investments?出售投资前利润
Operating expenses:?营业费用： Research and development costs （R&D）?研发费用 marketing expensesSelling expenses?销售费用 Cost of revenues?营业成本 Selling Cost?销售成本 Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用 Selling and distribution costs?营销费用/行销费用 General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用 Operating income（loss）?营业利润/（亏损） Profit from operating activities?营业利润/经营活动之利润 Finance costs?财务费用/财务成本 Financial result?财务费用 Finance income?财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失 Equity loss of affiliates?子公司权益损失 Government grant income ?政府补助 Other (expense) / income ?其他收入/（费用）
财务会计英语专业常用词汇大全 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