【正文】 fiduciary responsibilities受托責(zé)任fee subordination附加費(fèi)federal ine tax聯(lián)邦所得稅FASB(Federal Accounting Standards Board) 13（美國）財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第13號(hào)說明：租賃fair market value leases公允市值租賃（指租金按租賃市場的常見數(shù)額來確定）express warranty明示的擔(dān)保expenditure開支exercise price行使（某項(xiàng)權(quán)利，例如購買任擇權(quán)時(shí)的）價(jià)格executory cost執(zhí)行成本excess deduction超額扣減estimates估計(jì)essential use實(shí)質(zhì)性使用equity investor權(quán)益投資人equity capital權(quán)益資本equipment leasing industry設(shè)備租賃業(yè)equalizing等量化enter into force生效enforceable強(qiáng)制性的endofterm consequences期末結(jié)果emerging lease markets新興租賃市場effectiveness有效性education教育economic benefits經(jīng)濟(jì)利益early termination提前結(jié)束due diligence應(yīng)有的審慎down time窩工時(shí)間double taxation agreement雙重課稅協(xié)議diversity多樣性distinctive triangular relationship 特有的三邊關(guān)系disguised purchaser of the leased asset經(jīng)過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）discounted present value折現(xiàn)值disaster recovery services（電腦租賃的）救災(zāi)服務(wù)diluted earning per share每股稀釋后收益developed and mature market發(fā)達(dá)而成熟的市場derivative financial instruments衍生的金融工具depreciation deductions折舊抵扣deposition處置delivery and acceptance process交付及驗(yàn)收程序deflation通貨緊縮deficiency claim損失索賠deduction扣減declarations聲明debtequity treatment債務(wù)－權(quán)益處理debt maturities債務(wù)期限debt capital債務(wù)資本data transfer數(shù)據(jù)轉(zhuǎn)換s purchase cycle客戶的購買周期arm39。approval 核準(zhǔn)appreciation 溢價(jià)applicable securities laws適用的證券法律analogous to類推為amortize 攤銷amendment 修改allocation of finance ine 財(cái)務(wù)收益分配airframe （飛機(jī)的）機(jī)身aggregate risk 合計(jì)風(fēng)險(xiǎn)affiliate 附屬機(jī)構(gòu)advance 放款adjustment of yield 對收益的調(diào)整additional margin 附加利差A(yù)ct on Product Liability （德國）生產(chǎn)責(zé)任法accumulated allowance 累計(jì)準(zhǔn)備金accounting treatment 會(huì)計(jì)處理accounting benefits 會(huì)計(jì)利益acceptance 接受abatement 扣減國家中醫(yī)藥管理局(衛(wèi)生部) State Administration of Traditional Chinese Medicine (under the Ministry of Public Health)國家海洋局(國土資源部) State Bureau of Oceanic Administration (under the Ministry of Land and Resources)國家煙草專賣局State Tobacco Monopoly Bureau國家石油和化學(xué)工業(yè)局State Bureau of Petroleum and Chemical Industry國家國內(nèi)貿(mào)易局 State Bureau of Internal Trade中國氣象局China Meteorological Bureau中國工程院Chinese Academy of Engineering(4)國務(wù)院直屬事業(yè)單位Institutions Directly under the State Council國家旅游局National Tourism Administration國家林業(yè)局State Forestry Bureau國家統(tǒng)計(jì)局State Statistics Bureau國家環(huán)境保護(hù)總局State Environmental Protection Administration新聞辦公室Information Office臺(tái)灣辦公廳Taiwan Affairs Office(2)國務(wù)院辦事機(jī)構(gòu)Offices under that State Council衛(wèi)生部Ministry of Public Health水利部Ministry of Water Resources建設(shè)部Ministry of Construction財(cái)政部 Ministry of Finance國家安全部 Ministry of State Security科學(xué)技術(shù)部Ministry of Science and Technology國防部Ministry of National Defence最高人民檢察院Supreme People’s Procuratorate憲法修改委員會(huì)Committee for Revision of the Constitution內(nèi)務(wù)司法委員會(huì)Committee for Internal and Judicial Affairs法律委員會(huì)Law Committee秘書處Secretariat全國人民代表大會(huì)National People’s Congress (NPC)利潤分配提取企業(yè)發(fā)展基金 Profit appropriation enterprise development fund預(yù)計(jì)負(fù)債 Accrued liabilities 應(yīng)付短期債券 Shortterm debentures payable 其他流動(dòng)負(fù)債 Other current liabilities 預(yù)提費(fèi)用 Accrued expenses 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 短期借款抵押借款 Bank loans Short term pledged 短期借款信用借款 Bank loans Short term credit 短期借款擔(dān)保借款 Bank loans Short term guaranteed 一年內(nèi)到期長期借款 Long term loans due within one year 一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year 長期借款 Bank loans Long term 應(yīng)付債券債券面值 Bond payable Par value 應(yīng)付債券債券溢價(jià) Bond payable Excess 應(yīng)付債券債券折價(jià) Bond payable Discount 應(yīng)付債券應(yīng)計(jì)利息 Bond payable Accrued interest 長期應(yīng)付款 Long term payable 專項(xiàng)應(yīng)付款 Specific payable 其他長期負(fù)債 Other long term liabilities 應(yīng)交稅金所得稅 Tax payable ine tax 應(yīng)交稅金增值稅 Tax payable VAT 應(yīng)交稅金營業(yè)稅 Tax payable business中國會(huì)計(jì)制度科目英文對照表現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金外埠存款Other monetary assets cash in other cities 其他貨幣資金銀行本票 Other monetary assets cashier‘s check 其他貨幣資金銀行匯票 Other monetary assets bank draft 其他貨幣資金信用卡 Other monetary assets credit cards 其他貨幣資金信用證保證金 Other monetary assets L/C deposit 其他貨幣資金存出投資款 Other monetary assets cash for investment材料成本差異 Material cost difference 自制半成品 Selfmanufactured goods 庫存商品 Finished goods 商品進(jìn)銷差價(jià) Difference between purchase amp。s length transaction 公平交易articles of incorporation 公司章程asset risk insurance 資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)assetbacked financing 資產(chǎn)支持型融資assignee 受讓人ATT (automatic transfer of title) 所有權(quán)自動(dòng)轉(zhuǎn)移audits 審計(jì)authorize 認(rèn)可average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值balance sheet date 資產(chǎn)負(fù)債表日bankruptcy cost 破產(chǎn)成本bankruptcy 破產(chǎn)basic rent基本租金（各期應(yīng)付的租金）binding agreement有約束力的協(xié)議book loses賬面虧損bridge橋梁bulldozer推土機(jī)business and occupation tax營業(yè)及開業(yè)許可稅byte字節(jié)cancelable可撤銷的capital contribution出資額capital market資本市場carrying amount維持費(fèi)用cash election現(xiàn)金選擇casualty value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）causal sale偶然銷售certificate of acceptance接受證書、驗(yàn)收證書chattel mortgage動(dòng)產(chǎn)抵押circuit board線路板claim 權(quán)利要求classification indicators分類指標(biāo)clawback (用附加稅)填補(bǔ)（福利開支）collateral tracking system抵押物跟蹤制度collect and disburse收取和支付merce clause商務(wù)條款mitment承諾monality通用性plex finance leases復(fù)雜的融資租賃conceptual difference概念上的差別conditional sales agreement附條件銷售協(xié)議configure改裝consent 同意constructive sale推定出售consumer secured transaction消費(fèi)者有擔(dān)保交易contingent rental隨機(jī)租金contract maintenance（對設(shè)備的）合同維修contract sales合同出售contractual provisions合同條款converted subordinated notes可轉(zhuǎn)換次級(jí)票據(jù)corporate debt market公司債市場correlation相關(guān)性coterminous rate同期利率course of dealing and usage of trade交易習(xí)慣和貿(mào)易慣例credit and liquidity enhancement信用及流動(dòng)性增級(jí)credit enhancement信用增級(jí)credit risk信用風(fēng)險(xiǎn)creditors債權(quán)人crossborder funding跨境融資current realization即期實(shí)現(xiàn)customer39。current ratio流動(dòng)比率critical goals關(guān)鍵性目標(biāo)creditoriented lessor(經(jīng)營