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 arbitration 仲裁 arms 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 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 Fixed asserts 固定资产 stripe bad assets off 剥离不良资产 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash spot cash 现款支付 cash transaction 现款交易 1002 银行存款 Cash in bank Current assets of enterprises shall include cash on hand， cash in bank, marketable securities, receivable, prepayments and inventory. 企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。 1009 其他货币资金 Other cash and cash equivalents 100901 外埠 bu存款 Other city Cash in bank 100902 银行本票? Cashiers cheque 100903 银行汇票 Bank draft The payment was made by bank draft. 用银行的汇票支付。 Payment can be in the form of a personal check, bank draft or money order. 支付形式多样， 如个人支票、银行汇票和邮汇。 I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一张 50 万元的银行汇票，汇票上已有我的名字。 100904 信用卡 Credit card credit card details usually means your credit card number and the expiry date. 信誉卡的细 节通常指你的信誉卡号码和失效日期。 100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits The deposit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon. 押金在合同终止后10 天内由甲方以相同币种全额退还给乙方（不计利息）。 1101 短期投资 Short-term investments The cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, except for those recorded in the “Dividend Receivable” account. 短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利” 或“应收利息” 科目的现金股利或利息除外。 110101 股票 Short-term investments stock stock market 股票市场 stock yield 股票收益 110102 债券 Short-te