【正文】 財(cái)務(wù)術(shù)語的中英對照apaymentorseriouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對和無條件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附屬設(shè)備accountability承擔(dān)責(zé)任的程度accountingbenefits會計(jì)利益accountingperiod會計(jì)期間accountingpolicies會計(jì)政策accountingprinciple會計(jì)準(zhǔn)則accountingtreatment會計(jì)處理accountsreceivables應(yīng)收賬款accounts賬項(xiàng)accreditedinvestors經(jīng)備案的投資人accumulatedallowance累計(jì)準(zhǔn)備金acknowledgementrequirement對承認(rèn)的要求acquisitionofassets資產(chǎn)的取得acquisitions兼并ActonProductLiability（德國）生產(chǎn)責(zé)任法action訴訟actualownership事實(shí)上的所有權(quán)additionalfilings補(bǔ)充備案additionalmargin附加利差additionalrisk附加風(fēng)險(xiǎn)additions（設(shè)備的）附件adjustedtaxbasis已調(diào)整稅基adjustmentofyield對收益的調(diào)整administrativefee管理費(fèi)AdministrativeLaw（美國）行政法advancenotice事先通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合團(tuán)體affiliate附屬機(jī)構(gòu)AfricanLeasingAssociation非洲租賃協(xié)會aftertaxrate稅后利率aggregaterents合計(jì)租金aggregaterisk合計(jì)風(fēng)險(xiǎn)agreementconcerningrightsofexplorenaturalresources涉及自然資源開發(fā)權(quán)的協(xié)議agreement協(xié)議aircraftregistry飛機(jī)登記airIframe/I（飛機(jī)的）機(jī)身airports機(jī)場airworthinessdirectives（飛機(jī)的）適航指令alliances聯(lián)盟allocationoffinanceine財(cái)務(wù)收益分配allowanceforlossesonreceivables應(yīng)收款損失備抵金alternativeuses改換用途地使用amenabilitytoforeigninvestment外國投資的易受控制程度amendment修改AmericanLawInstitute美國法學(xué)會amortizationofdeferredloanfeesandrelatedconsideration遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷amortizationschedule攤銷進(jìn)度表amortize攤銷amountofrecourse求償金額amountofusage使用量AMT(AlternativeMinimumTax)（美國）可替代最低稅analogousto類推為annualbudgetappropriation年度預(yù)算撥款appendix（契約性文件的）附件applicablelaw適用法律applicablesecuritieslaws適用的證券法律applicabletaxlife適用的應(yīng)納稅壽命appraisal評估appraisers評估人員appreciation溢價(jià)appropriationprovisions撥款條例appropriation侵占approvalauthority核準(zhǔn)權(quán)approval核準(zhǔn)approximation近似arbitraryandartificiallyhighvalue(承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)值arbitration仲裁arm’slengthtransaction公平交易arrangement安排arrest扣留Article2A美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articlesofincorporation公司章程AsiaLeaae亞洲租賃協(xié)會assess評估assetmanager設(shè)備經(jīng)理assetriskinsurance資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)assetsecuritization資產(chǎn)證券化assetspecificity資產(chǎn)特點(diǎn)assettracking資產(chǎn)跟蹤assetbackedfinancing資產(chǎn)支持型融資assetbasedlessor立足于資產(chǎn)的出租人assetorientedlessor(經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人asset資產(chǎn)assignee受讓人assignment讓與association社團(tuán)attheexpiry期限屆滿時(shí)ATT(automatictransferoftitle)所有權(quán)自動轉(zhuǎn)移attachments附著物attributes屬性auctionsale拍賣audits審計(jì)authenticate認(rèn)證authentication證實(shí)authority當(dāng)局authorize認(rèn)可availabilityoffixedratemediumtermfinancing固定利率中期融資可得到的程度availableforsalesecurities正供出售證券averagelife平均壽命averagemanagednetfinancedassets所管理的已籌資金資產(chǎn)凈額平均值aviationauthority民航當(dāng)局 backedupservicer替補(bǔ)服務(wù)者backhoe反鏟裝載機(jī)balancesheetdate資產(chǎn)負(fù)債表日bandwidth帶寬bankaffiliates銀行的下屬機(jī)構(gòu)bankquote銀行報(bào)價(jià)bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價(jià)續(xù)租任擇權(quán)basicearningspershare每股基本收益basicrent基本租金（各期應(yīng)付的租金）beneficiaries受益人bigticketitems大額項(xiàng)目billandcollect開票和收款bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扣bluebook藍(lán)皮書（美國二手市場設(shè)備價(jià)格手冊）bookine賬面收入bookloses賬面虧損borrower借款人BPO(bargainpurchaseoption)廉價(jià)購買任擇權(quán)bridgefacility橋式融通bridge橋梁brokerfee經(jīng)紀(jì)人費(fèi)brokers經(jīng)紀(jì)人buildtosuitleases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機(jī)bundledadditionalservices捆綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）businessacquisition業(yè)務(wù)收購businessandoccupationtax營業(yè)及開業(yè)許可稅businessgeneration業(yè)務(wù)開發(fā)businesstrust商業(yè)信托by(e)laws細(xì)則byte字節(jié)cableTVnetwork有線電視網(wǎng)絡(luò)cable電纜cancelability可撤銷性cancelable可撤銷的capacity資格capitalallocation資本分派capitalconstraint資金掣肘capitalcontribution出資額capitalcost資本費(fèi)用capitalexpenditure基建費(fèi)用capitallease融資租賃協(xié)議capitalmarket資本市場capitalize資本化captivefinancepany專屬金融公司captives專屬公司carryingamount維持費(fèi)用carryingvalue賬面結(jié)存價(jià)值caselaw案例法cashcollatera1現(xiàn)金抵押cashelection現(xiàn)金選擇cashflowcoverageratio現(xiàn)金流償債能力比率cashflow現(xiàn)金流cashreceiptsandcashapplications現(xiàn)金收入及現(xiàn)金運(yùn)用casualtyvalue要因價(jià)值（指租賃物毀壞或滅失時(shí)承租人應(yīng)付的賠償金額）casualty災(zāi)變、事故CAT(puteraddedtomograph)依靠電腦的層析X射線攝影機(jī)category種類causalsale偶然銷售ceiling上限cellular(mobile)移動通信centralauthority中央集權(quán)certificateofacceptance接受證書、驗(yàn)收證書certificateofparticipation共享證書certificate證書charitabletrust公益信托chattelmortgage動產(chǎn)抵押chattelpaper動產(chǎn)文據(jù)checkingaccount存款支票戶checklists審核內(nèi)容清單circuitboard線路板civilandmerciallaw民商法CivilCode（德國）民法典civillawcountry（歐洲大陸各國的）大陸法系國家claim權(quán)利要求classes級別classificationcriteria歸類標(biāo)準(zhǔn)classificationdetermination類別的確定classificationindicators分類指標(biāo)classificationofleases租賃協(xié)議分類16