财务会计英语专业词汇大全.doc

1、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 princip

2、le 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

3、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 ra

4、te 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a

5、mortization 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 securit

6、ies 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arrangemen

7、t 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-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

8、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-sa

9、le 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 char

10、terer 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b

11、ridge 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字节常用英文会计账户名称分类汇总一、 资产类 AssetsF

12、ixed 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 equivalents1001 现金 Cash spot cash现款支付cash transaction现款交易1002 银行存款 Cash in bankCurrent assets of enterprises shall include cash on hand， cash in bank, marketable securities, receivable, prepayments and inventory.企业的流动

13、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 equivalents100901 外埠bu存款 Other city Cash in bank100902 银行本票? Cashiers cheque100903 银行汇票 Bank draftThe 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

14、。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 cardcredit 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 deposits100906 存出投资款 Refundab

15、le depositsThe 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 investmentsThe 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