财务会计英语专业词汇大全.

财务会计英语专业词汇大全a p ay ment or serious p ayments一次或多次付款abatement扣减

absolute and unconditional p ayments绝对和无条件付款accelerated p ayment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 tr eatme nt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

adv ance notice事先通知

adv ance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

ag g r e g ate rents合计租金

ag g r e g ate 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 u sage使用量

AMT(Alternative Minimum T ax)（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

arbitration仲裁

arm's length transaction公平交易

arrangemen t安排

arrest扣留

Article2A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

Asia Lease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-back ed financing资产支持型融资

asset-b ased 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 mediu m-te rm 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

b ack ed-up servicer替补服务者

balance sheet date资产负债表日

b andwidth带宽

b ank affiliates银行的下属机构b ank 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

b ar ebo at 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）

b ook income账面收入

b ook loses账面亏损