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    首页 >> 会计术语
中国会计科目的中英文对照
一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

'100901 外埠存款 Other city Cash in bank

'100902 银行本票 Cashier's cheque

'100903 银行汇票 Bank draft

'100904 信用卡 Credit card

'100905 信用证保证金 L/C Guarantee deposits

'100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

'110101 股票 Short-term investments - stock

'110102 债券 Short-term investments - corporate bonds

'110103 基金 Short-term investments - corporate funds

'110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

'140101 股票投资 Investment on stocks

'140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

'140201 债券投资 Investment on bonds

'140202 其他债权投资 Other investment on bonds

1421 长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor's rights investment depreciation reserves

1431 委托贷款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 减值准备 Depreciation reserves

1501 固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

1601 工程物资 Project goods and material

'160101 专用材料 Special-purpose material

'160102 专用设备 Special-purpose equipment

'160103 预付大型设备款 Prepayments for equipment

'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

1801 无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

1805 无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

'191101待处理流动资产损溢 Wait deal intangible assets loss or income

'191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability
短期负债 Current liability

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

'217101 应交增值税 value added tax payable

'21710101 进项税额 Withholdings on VAT

'21710102 已交税金 Paying tax

'21710103 转出未交增值税 Unpaid VAT changeover

'21710104 减免税款 Tax deduction

'21710105 销项税额 Substituted money on VAT

'21710106 出口退税 Tax reimbursement for export

'21710107 进项税额转出 Changeover withnoldings on VAT

'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

'21710109 转出多交增值税 Overpaid VAT changeover

'21710110 未交增值税 Unpaid VAT

'217102 应交营业税 Business tax payable

'217103 应交消费税 Consumption tax payable

'217104 应交资源税 Resources tax payable

'217105 应交所得税 Income tax payable

'217106 应交土地增值税 Increment tax on land value payable

'217107 应交城市维护建设税 Tax for maintaining and building cities payable

'217108 应交房产税 Housing property tax payable

'217109 应交土地使用税 Tenure tax payable

'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

'217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par value

'231102 债券溢价 Premium on bonds

'231103 债券折价 Discount on bonds

'231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY
资本 Capita

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价 Cpital(or Stock) premium

'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

'311103 股权投资准备 Stock right investment reserves

'311105 拨款转入 Allocate sums changeover in

'311106 外币资本折算差额 Foreign currency capital

'311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

'312101 法定盈余公积 Legal surplus

'312102 任意盈余公积 Free surplus reserves

'312103 法定公益金 Legal public welfare fund

'312104 储备基金 Reserve fund

'312105 企业发展基金 Enterprise expension fund

'312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

'314101 其他转入 Other chengeover in

'314102 提取法定盈余公积 Withdrawal legal surplus

'314103 提取法定公益金 Withdrawal legal public welfare funds

'314104 提取储备基金 Withdrawal reserve fund

'314105 提取企业发展基金 Withdrawal reserve for business expansion

'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund

'314107 利润归还投资 Profits capitalizad on return of investment

'314108 应付优先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公积 Withdrawal other common accumulation fund

'314110 应付普通股股利 Common Stock dividends payable

'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

'314115 未分配利润 Undistributed profit

四、成本类 Cost
4101 生产成本 Cost of manufacture

'410101 基本生产成本 Base cost of manufacture

'410102 辅助生产成本 Auxiliary cost of manufacture

4105 制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

4107 劳务成本 Service costs

税费 Taxes and dues

租赁费 Rent

五、损益类 Profit and loss
收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating revenue

材料销售 Sales materials

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

5503 财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

5601 营业外支出 Nonbusiness expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Amercement outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

项目财务project finance

A
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

aircraft registry 飞机登记

airframe (飞机的)机身

airports 机场

airworthiness directives (飞机的)适航指令

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

American Law Institute 美国法学会

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

arm's 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

aviation authority 民航当局

B
backed-up servicer 替补服务者

backhoe反铲装载机

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

by(e)-laws细则

byte字节

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

C
cable TV network有线电视网络

cable电缆

cancelability可撤销性

cancelable可撤销的

capacity资格

capital allocation资本分派

capital constraint资金掣肘

capital contribution出资额

capital cost资本费用

capital expenditure基建费用

capital lease融资租赁协议

capital market资本市场

capitalize资本化

captive finance company专属金融公司

captives专属公司

carrying amount维持费用

carrying value账面结存价值

case law案例法

cash collatera1现金抵押

cash election现金选择

cash flow coverage ratio现金流偿债能力比率

cash flow现金流

cash receipts and cash applications现金收入及现金运用

casualty value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-added tomograph)依靠电脑的层析X射线摄影机

category种类

causal sale偶然销售

ceiling上限

cellular(mobile)移动通信

central authority中央集权

certificate of acceptance接受证书、验收证书

certificate of participation共享证书

certificate证书

charitable trust公益信托

chattel mortgage动产抵押

chattel paper动产文据

checking account存款支票户

checklists审核内容清单

circuit board线路板

civil and commercial law 民商法

Civil Code(德国)民法典

civil law country(欧洲大陆各国的)大陆法系国家

claim 权利要求

classes级别

classification criteria归类标准

classification determination类别的确定

classification indicators分类指标

classification of leases租赁协议分类

classification opinion分类观点

classification process归类过程

clawback (用附加税)填补(福利开支)

client顾客

clinic诊所

collateral agent副代理人

collateral tracking system抵押物跟踪制度

collateral value抵押物价值

collateralized by third party medical receivables due以第三方到期医疗应收款作为质押

collateral抵押物

collect and disburse收取和支付

collectibility可收回程度

collection托收

comfort level方便程度

commerce clause商务条款

commercial risk商业风险

commercial terms商业条款

commissions佣金

commitment承诺

common carriage通用车队

common law country(英美等)海洋法系国家

common trust共同信托

commonality通用性

compensate补偿

competitive risk竞争风险

competitor竞争者

complex finance leases复杂的融资租赁

comprehensive income综合收入

comptroller审计官

computer计算机

conceptual difference概念上的差别

concession period持有特许权的期间

concession让步、特许

conclusion结论

customers客户

conditional sales agreement附条件销售协议

conditions of usage使用条件

conduit structure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

consensual or non-consensual lien同意或非经同意的留置权

consent 同意

consideration对价

consolidation合并

constructive acceptance of collateral抵押物的指定接受

constructive sale推定出售

consulting and advisory services咨询及顾问服务

Consumer Credit Act(德国)消费者信用法

consumer price index消费者价格指数

consumer secured transaction消费者有担保交易

consumer transaction消费者交易

consumption tax消费税

container集装箱

contingent rental随机租金

contingent rents随机租金

continuation beyond the termination date终止日后的接续

continuous and close customer contact同客户持续而紧密的接触

contract maintenance(对设备的)合同维修

contract origination合同开发

contract pool合同池

contract portfolio合同组合

contract sales合同出售

contracting cost缔约成本

contracting states 缔约国

contracts for services服务合同

contractual provisions合同条款

contributions出资

Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约

convention 公约

converted subordinated notes可转换次级票据

convincing case有说服力的案例

core framework核心框架

corporate aircraft公务(飞)机

corporate debt market公司债市场

corporate guarantees公司担保

corporate income tax公司所得税

corporation公司

correlation相关性

cost of capital资金成本

cost of funds筹资成本

cost of sale销售成本

coterminous rate同期利率

counsel律师

counterclaim反诉

counterpart副本

course of dealing and usage of trade交易习惯和贸易惯例

covenants契约

coverage(保险中的)险别

crane起重机

credit and liquidity enhancement信用及流动性增级

credit card receivables信用卡应收款

credit card信用卡

credit development信用变化

credit enhancement信用增级

credit history and profile信用记录和规模

credit rating信用等级

credit risk allocation and management信用风险的分摊及管理

credit risk信用风险

credit underwriting process信用担保程序

credit-based lessor立足于信用的出租人

credit-oriented lessor(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

critical goals关键性目标

cross-border funding跨境融资

currency risk货币风险

current and non-current liabilities当期及非当期负债

current ratio流动比率

current realization即期实现

cushion缓冲

customer contact客户联系

customer's purchase cycle客户的购买周期

D
damage 损害

dampening effect削弱性效应

data transfer数据转换

data transmission数据传输

DDC (dedicated contract carriage)指定车型及司机的合同车队

dealer lessors供应商出租人

debt capital债务资本

debt covenant债务契约

debt instruments债务证书

debt issuance costs债务发行成本

debt maturities债务期限

debt securities债务证券

debt service债息

debt-equity ratios自有资金负债率

debt-equity treatment债务-权益处理

debtor债务人

debt-to-equity ratio权益负债率

decay(机械设备的)腐蚀

declarations声明

dedicated capacity carriage指定最低运输量的合同车队

dedicated carriage一应俱全的车厢

deductibility可抵扣程度

deduction扣减

default违约

defeasance structures带有废止条款的结构

defense抗辩

deficiency claim损失索赔

deficiency损失、缺陷

definitional maze定义上的暧昧不明

definition定义

deflation通货紧缩

deinstallation拆卸

delay in delivery 延迟交付

delinquencies拖欠

delivery and acceptance process交付及验收程序

denunciation 退出

deposit account押金账项

deposit taker存款接受者

deposition处置

depreciated value折余价值

depreciation allowance折旧提存

depreciation benefit折旧好处

depreciation deductions折旧抵扣

depreciation expense折旧费用

depreciation period折旧期间

deregulation解除管制

designated location指定的位置

detention扣押

detraction减损

developed and mature market发达而成熟的市场

diagnostic equipment诊断设备

differentiation差别化

digitization数字化

diluted earning per share每股稀释后收益

direct and consequential damage直接和间接损失

direct financing lease直接融资租赁

direct tax直接税

disaster recovery services(电脑租赁的)救灾服务

disclaimer免责

disclosure items披露项目

discount rate折现率

discounted present value折现值

discretion自由酌情处理

discrimination差别待遇

disguised credit sale变相信贷销售

disguised purchaser of the leased asset经过伪装的租赁资产买入人(指融资租赁的承租人)

dispute resolution process争议解决程序

dissolution解散

distinction区别

distinctive triangular relationship 特有的三边关系

distribution分配

diverse nuances多样化的细微差别

diversification多样化

diversity多样性

dividends红利

documentation文件制作及提供

domestic law 国内法

double taxation agreement双重课税协议

double tax双重税

double-dip tax leases(租赁一方为美国法人而另一方不是美国法人时的)双重所有权租赁协议

down payment定金

down time窝工时间

downgraded信用等级下降

downward sloped interest expense line趋降的利息费用曲线

draftsmanship(合同文本的)起草

due diligence应有的审慎

durability耐久性

duration of delay拖延的持续时间

duress胁迫

derivative financial instruments衍生的金融工具

E
early buyout提前买断

early termination提前结束

earnings before minority interest少数权益前收益

earnings pattern收益模型

EBO (early buyout)提前买断

economic benefits经济利益

economic climate经济气候

economic life经济寿命

economic ownership经济上的所有权

education教育

effective date生效日

effective ownership有效的所有权

effective waiver of defenses(对)抗辩的有效放弃

effectiveness有效性

electronic mail电子邮件

eligibility合格性

embedded嵌入

emerging lease markets新兴租赁市场

employee benefit plans雇员福利计划

enactment实施

encumbrance留置权

end-of-term consequences期末结果

end-of-term process期末程序

ends up倒闭

end-users最终用户

enforceable强制性的

enforcing remedies实施补救

engine发动机

enhanced equipment trust certificate增级的设备信托证书

enter into force生效

entitlement权利资格

Environmental Liability Act(德国)环境责任法

EPS(earning per share)每股收益率

equalizing等量化

equipment cost设备成本

equipment defects设备瑕疵

express warranty明示的担保

extended retention of possession对占有的延伸提留

extension延期

external reporting risk财务报告引起的外部风险

equipment identification设备认定

equipment leasing industry设备租赁业

equipment risk allocation and management设备风险的分担及管理

Equipment Schedule设备清单

equitable owner衡平法上的所有权人

equity capital权益资本

equity contribution权益出资

equity in net loss of invests投资净损失中的权益

equity insertion权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金)

equity investor权益投资人

equity securities权益证券

ERISA( Employee Retirement Income and Security Act)(美国)雇员退休收入及担保法

escalation clauses自动调整条款

essential use实质性使用

estate(房地产)产业

estimated remaining period估计的剩余期间

estimated residual估计的余值

estimates估计

ETO(early termination option)(对)提前结束(的)任择权

evolution演变

excess cash过剩现金

excess deduction超额扣减

exchange交换

excise tax许可证税

exclusive remarketing firms(只处置某类设备的)专业性再处置公司

executory cost执行成本

exempt assets免税资产

exempt entity免税机构

exercisable 可行使的

exercise price行使(某项权利,例如购买任择权时的)价格

exhaustion损耗

Exhibit(契约性文件的)附件

EXIM bank(美国)进出口银行

expenditure开支

expertise专长

expiration of the initial lease term初始租赁期限的届满

exposure to residual asset value所承担的资产残值风险

F
FAA(Federal Aviation Administration)(美国)联邦航空署

face value面值

factoring company代理融通公司

fair market value leases公允市值租赁(指租金按租赁市场的常见数额来确定)

fair market value transactions公允市值交易

fair value公允价值

fair wear and tear合理磨损

FASB(Federal Accounting Standards Board) 13(美国)财务会计标准委员会第13号说明:租赁

FASIT (financial asset securitization investment trust)金融资产证券化投资信托

fatal illness绝症

features装置

federal income tax联邦所得税

Federal Tax Court(德国)联邦税务法庭

federally guaranteed mortgage联邦保证抵押

fee receivable应收费

fee subordination附加费

fee-based financing services以收费为基础的融资服备

Felalease拉美租赁协会

fiber optics光纤

fiduciary responsibilities受托责任

filing备案

finance and other income财务及其它收入

finance charges财务费用

finance companies金融公司、财务公司

finance lease laws融资租赁法律

factoring company代理融通公司

fair market value leases公允市值租赁(指租金按租赁市场的常见数额来确定)

fair market value transactions公允市值交易

fair value公允价值

fair wear and tear合理磨损

FASB(Federal Accounting Standards Board) 13(美国)财务会计标准委员会第13号说明:租赁

FASIT (financial asset securitization investment trust)金融资产证券化投资信托

fatal illness绝症

features装置

federal income tax联邦所得税

Federal Tax Court(德国)联邦税务法庭

federally guaranteed mortgage联邦保证抵押

fee receivable应收费

fee subordination附加费

fee-based financing services以收费为基础的融资服备

Felalease拉美租赁协会

fiber optics光纤

fiduciary responsibilities受托责任

filing备案

finance and other income财务及其它收入

finance charges财务费用

finance companies金融公司、财务公司

finance lease laws融资租赁法律

finance lease融资租赁协议

financial assets金融资产

financial bottom line财务底线

financial components财务成份

financial distortion财务失真

financial institution金融机构

financial instruments金融证书,金融工具

financial leasing transaction融资租赁交易

financial leasing融资租赁

financial lessor融资出租人

financial performance财务业绩

financial ratios财务比率

financial reality财务现实

financial reporting risk(因财务失真所导致的)财务报告风险

financial statement appearance资产负债表的表现

financial terms融资条件

financiers融资人

financing source融资来源

finding认定

finance lease融资租赁协议

financial assets金融资产

financial bottom line财务底线

financial components财务成份

financial distortion财务失真

financial institution金融机构

financial instruments金融证书,金融工具

financial leasing transaction融资租赁交易

financial leasing融资租赁

financial lessor融资出租人

financial performance财务业绩

financial ratios财务比率

financial reality财务现实

financial reporting risk(因财务失真所导致的)财务报告风险

financial statement appearance资产负债表的表现

financial terms融资条件

financiers融资人

financing source融资来源

finding认定

firm term确定的条款

first amendment leases首期更改租赁协议

five different frameworks(作为租赁交易宏观环境的)五个不同的框架

fixed investment trust固定投资信托

fixed purchase option固定价格购买任择权

fixed rate固定利%C

forward rate agreement远期利率协议

forward start swaps远期掉期

four criteria(区别融资租赁和经营租赁的)四项标准

fractional interest零散权益

franchise特许权

fraud欺诈

free standing derivative instruments自力支撑的衍生工具

from cradle to grave从摇篮到坟墓(指自始至终全程服务)

front-end payment前端支付

FSL(full-service lease)全程服务租赁

fixed investment trust固定投资信托

fixed purchase option固定价格购买任择权

fixed rate固定利率

fixed wire有线(通信)

fixture filing固定备案

flexibility灵活性

floating lease accrued interest receivable浮动租赁应计的应收利息

fluctuation波动

FMRV(fair market rental value)公允的租金市值

footnote disclosure通过附注披露

foreclosure disposition扣押抵债处置

foreclosure了结抵押(抵押权人按规定拍卖抵押物以受偿)

forklift叉车

form report格式报告

fuel use tax燃料使用税

full commitment全额承诺

full disclosure充分披露

full-payout versus non-full-payout全额支付还是非全额支付

full-payout全额支付

full-service lease全套服务租赁

fund appropriation拨款

fund risk筹资风险

funding resources筹资渠道

funding risk筹资风险

furnish供应

future cash flow未来的现金流

future lease payment未来租赁付款

firm term确定的条款

first amendment leases首期更改租赁协议

five different frameworks(作为租赁交易宏观环境的)五个不同的框架

G
GAAP(generally accepted accounting principle)公认会计准则

gains收益

gear ratio资本充足率

gearing资本充足率

general intangible一般无形物

geographic distance地理上的距离

German Insolvency Act德国破产法

global leasing industry全球租赁业

global survey全球调查

globalization全球化

goodwill商誉

goods货物

governmental agency政府(指定的)代理机构

governmental body政府机构

governmental fund政府基金

governmental taking政府征用

GPTD(gross profit tax deferral)毛利税递延

grantor trust委托人信托

grantors委托人

grantor授予人

growth rate增长率

guaranteed residual value有担保的残值

guarantee担保

H
hallmark印记

hardware硬件

harmonization(在有着不同法规情况下的)协调

headings标题

health care merchant fund incorporation 保健商融资公司

health care receivables保健应收款

health care services保健服务

healthcare provider保健提供者

heavy maintenance大修

hedge against inflation抵御通涨

hurdle rate最低可接受费率

hedge套期保值

helicopters直升机

hell-or high water clauses绝对责任条款

high technology leasing高技术租赁

hire purchase agreement租购协议

hire purchase contracts租购合同

hirer租入人

holders持有人

homogeneity同质性

hospitalization(到)医院治疗

hours of use(设备的)使用小时

I
IAS(International Accounting Standard) 17国际会计准则 17 租赁

IDC(initial direct costs)初始直接费用

identification确认

idle capacity闲置的能力

IFC(International Finance Corporation)国际金融公司

illness疾病

illustration演示

immaterial items非实质性事项

immediately available fund立即可以得到的资金

impairment of assets资产减损

implementation执行

implicit interest rate隐含利率

implied acceptance默认接受

implied warranty or guarantee 暗示的担保

in-bound leases进口租赁

inception of the lease租赁协议开始日

income and expense recognition收入和支出的确认

income statement损益表

income tax所得税

incremental borrowing rate of interest新增借款利率

incurrance of an obligation义务的承担

indebtedness欠款

indemnification赔偿

indemnify保护

indenture trustee契约受托人

independent director独立董事

indexed rate指数利率(指跟着某个基准利率走的利率)

index指数

indirect bank leasing间接的银行租赁

indirect tax间接税

individual lessees个人承租人

industrialization工业化

industry dynamics行业动向

industry lingo行话(行业内的暗语)

information信息

infrastructure基础设施

infringement侵权

in-house expertise(该公司)自有的专长

initial accounting初始的会计处理

intangible benefit无形权益

intellectual property right知识产权

intelligence gathering情报收集

intentional or grossly negligent act故意的或严重疏忽的作为

interest and fee income利息和收费收入

interest component of scheduled payments排定进度付款的利息部分

interest rate spreads利差

interest rate swaps利率掉期

interim real estate financing不动产过渡性融资

interim rent暂行租金(在租金首付日应付的租金)

intermediate twin-aisle中程双过道(指飞机)

internal preference(所披露的信息严重扭曲时的)内部参考

international financial leasing of equipment国际设备融资租赁

international leasing community国际租赁界

international registration requirement plan(飞机的)国际登记计划要求

internationalization国际化

Internet互联网

interperiod tax allocation各期之间的税收分配

invasion侵犯

inventory盘存、存货清册

investment company投资公司

investment grade credit rating投资等级信用评级

investment return投资回报

investors投资人

invoice发票

IOSCO(International Organization of Securities Commissions)证券委员会国际组织

IRC(Internal Revenue Code)(美国)国内税收法

irrevocable不可撤销的

IRS(Internal Revenue Service)(美国)国内税务局

issue notes出立票据

issuer发行人

IT assets信息技术资产

item项目

initial case law初始判例法

initial lease term初始的租期

innovation创新

J
job qualification sheet职业资格证

judge法官

judgement裁决

judicial arena司法场所

judicially-assisted repossession司法协助重新占有

junk bonds垃圾债券

jurisdictions司法管辖区

L
label标记

landing gear(飞机的)起落架

landing着陆

language(合同中的)用语

large ticket asset大额资产

lease application租赁申请

lease fee租赁费(对租金中所含收益部分的形容)

lease for movables动产租赁协议

lease inception起租日

lease intended as security担保意向租赁

lease liabilities租赁负债

lease lines of credit租赁