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查看完整版本: 中国会计科目的中英文对照－项目财务project finance

FISASI 2006-9-7 10:35 AM

中国会计科目的中英文对照－项目财务project finance

a payment or serious payments 一次或多次付款 H5`BAk"g
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abatement 扣减 9U/rX L"D||)^}
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absolute and unconditional payments 绝对和无条件付款
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accelerated payment 加速支付

acceptance date 接受日 WH*IY%E2|w\n
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acceptance 接受 *o5t;Fu)r*~ bo&`2s
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accession 加入

accessories 附属设备 on)c'\?
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accountability 承担责任的程度
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accounting benefits 会计利益

accounting period 会计期间 (r&N(u&e*lD],g#_h9@

accounting policies 会计政策 _L/O7tS

accounting principle 会计准则 /z&V3B"a*`4?Xz
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accounting treatment 会计处理 (E8G6V e(t:zVK+I
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accounts receivables 应收账款 $\U,fdy
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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 4a P9p"K:}W
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acquisition of assets 资产的取得 ixvA3p2AJ

acquisitions 兼并
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Act on Product Liability （德国）生产责任法
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action 诉讼
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actual ownership 事实上的所有权 W3G/[!GwMi

additional filings 补充备案
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additional margin 附加利差 8Z,_c1e ur

additional risk附加风险

additions （设备的）附件 Y0e'[8n%O c {

adjusted tax basis 已调整税基 1^)]'?%`c.nIY
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adjustment of yield 对收益的调整
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administrative fee管理费 y~0I7x}

Administrative Law（美国）行政法 7\:C?0@*jo#l,Q3j
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advance notice 事先通知

advance 放款

adverse tax consequences 不利的税收后果

advertising 做广告
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affiliated group 联合团体 I_Y9k;Y

affiliate 附属机构 ^XY.O$gv-w \3F

African Leasing Association 非洲租赁协会 8P_`H1?.}
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after-tax rate 税后利率 2fB;w$g/]&?
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aggregate rents 合计租金
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aggregate risk 合计风险 ;x*j*oSeYnF
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agreement concerning rights of explore natural resources 涉及自然资源开发权的协议

agreement 协议 t*P `;[Q2p6y.V)f/r

aircraft registry 飞机登记

airframe （飞机的）机身

airports 机场 s+e!UuPd

airworthiness directives （飞机的）适航指令 Av.G(NZ b]bn
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alliances 联盟
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allocation of finance income 财务收益分配 k,oAafr

allowance for losses on receivables 应收款损失备抵金

alternative uses 改换用途地使用 D1qZY.U@:|x
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amenability to foreign investment 外国投资的易受控制程度 0}t@&`!Rt8An

amendment 修改

American Law Institute 美国法学会 -m{cB@j7H
2q} q!GvD#p'U
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销 -e|Dly2B

amortization schedule 摊销进度表 ({D#b7r5@P}9I5a
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amortize 摊销 Zh8^R'@wk%x8t

amount of recourse 求偿金额 xIk&H(yaZ$G
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amount of usage 使用量
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AMT (Alternative Minimum Tax) （美国）可替代最低税 lM_Ga

analogous to类推为

annual budget appropriation 年度预算拨款
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appendix （契约性文件的）附件
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applicable law 适用法律 'Kxy`,yS
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applicable securities laws适用的证券法律
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applicable tax life 适用的应纳税寿命
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appraisal 评估
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appraisers 评估人员 ].pO1^_r%~5gm

appreciation 溢价
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appropriation provisions 拨款条例
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appropriation 侵占 h-u3_M3y)@

approval authority 核准权

approval 核准
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approximation近似
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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 Mi@4Q!wP wqY
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arrangement 安排 _/Z([2[}S2x7UG

arrest 扣留
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Article 2A 美国统一商法典关于法定融资租赁的条款 9]O4n\4R N:b

articles of incorporation 公司章程 y}'g`L$VH
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AsiaLeaae 亚洲租赁协会 (eJ$cD\2az

assess 评估

asset manager 设备经理
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asset risk insurance 资产风险保险 j O8~B-Yp ^-CV

asset securitization 资产证券化
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asset specificity 资产特点 0Wz$A:z_

asset tracking 资产跟踪 i%KWF/f1IX~

asset-backed financing 资产支持型融资 "GF:Z~sJiS8V
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asset-based lessor 立足于资产的出租人 csr-FJNp
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asset-oriented lessor (经营租赁中的)资产导向型出租人
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asset 资产 2y~.nR,H
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assignee 受让人 &@G xb#kl,cO3H
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assignment 让与
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association 社团 c#z9]-M8C$D y!i

at the expiry 期限届满时
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ATT (automatic transfer of title) 所有权自动转移

attachments 附着物
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attributes 属性
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auction sale 拍卖 +O2|b}'D$f-G+aZ

audits 审计

FISASI 2006-9-7 10:36 AM

authenticate 认证
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authentication 证实

authority 当局 1CD^%{XM&\
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authorize 认可

availability of fixed rate medium-term financing 固定利率中期融资可得到的程度 W5c\kCs5UF%bfi

available-for-sale securities 正供出售证券
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average life 平均寿命
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average managed net financed assets 所管理的已筹资金资产净额平均值 c!w&L,JLc1Y
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aviation authority 民航当局 _2Y2r6Dtu5i
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backed-up servicer 替补服务者 CB6_T[ HC

backhoe反铲装载机 +lLs3G.S.VLg3~
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balance sheet date 资产负债表日 'Wb!j!nt8Iu1i \'j

bandwidth 带宽 ow-B)U;uzb2{\3V

bank affiliates 银行的下属机构

bank quote 银行报价 wNh^"rYS;`K@
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bankruptcy cost 破产成本
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bankruptcy court 破产法院

bankruptcy law 破产法

bankruptcy proceedings 破产程序 &]D ??|sSQ:~"X&b

bankruptcy 破产 V X,}N9K8@3Bk

bareboat charterer 光船承租人 Bh$g#Xox;v
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bargain renewal option廉价续租任择权 Y8Rb|}?

basic earnings per share每股基本收益

basic rent基本租金（各期应付的租金）
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beneficiaries受益人 Z1M@#{h

big-ticket items大额项目
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bill and collect开票和收款 $?pCP'BY
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binding agreement有约束力的协议 9jW]F6u}*r1o

blind vendor discount卖主暗扣 2MaM0KvJN\ h8i
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bluebook蓝皮书（美国二手市场设备价格手册）

book income账面收入
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book loses账面亏损
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borrower借款人
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BPO(bargain purchase option)廉价购买任择权 Mor(s]}9D"tAh:l

bridge facility桥式融通 ,swcA/z3?
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bridge桥梁 "r$cF7myv
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broker fee经纪人费 K7G\R m8i.}0\
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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
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bulldozer推土机 n"y8u&kB
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bundled additional services捆绑（在一起的）附加服务 %| q r%f\]

bundling捆绑（服务）

business acquisition业务收购
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business and occupation tax营业及开业许可税 s]*rEf]sk
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business generation业务开发
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business trust商业信托 3Ge#mlg{Y5k9X2cJ

by(e)-laws细则
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byte字节 YIP xp
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cable TV network有线电视网络

cable电缆 /L5|+E0|H~C-Yc
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cancelability可撤销性 5kB!|+\eP.F.}
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cancelable可撤销的 INg:P,R C3YcM
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capacity资格 6b7@0zb ^Kp\/PT

capital allocation资本分派

capital constraint资金掣肘 (k5u-FK"|g%H6T

capital contribution出资额 @st[]N

capital cost资本费用 S7fa!U"g8C'X/Q
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capital expenditure基建费用
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capital lease融资租赁协议
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capital market资本市场
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capitalize资本化 %X1a&t7n(g5O&_ C,b/o`
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captive finance company专属金融公司 wjprgX|vF

captives专属公司 2R`.Q fkmy6bG8F

carrying amount维持费用 4RL5M&LJm'~D

carrying value账面结存价值 $`n)N]7~8kDm H

case law案例法

cash collatera1现金抵押 0PM @S6\5}B

cash election现金选择 1i1MoziK(D*d.FI*{9a/N
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cash flow coverage ratio现金流偿债能力比率
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cash flow现金流
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cash receipts and cash applications现金收入及现金运用 v7C9A!?_ gE
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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）
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casualty灾变、事故
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CAT(computer-added tomograph)依靠电脑的层析X射线摄影机
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category种类 ,]!ADY2lq

causal sale偶然销售

ceiling上限 4~t)qug"`b.chD

cellular(mobile)移动通信

central authority中央集权 a zMi-L S4?7y {

certificate of acceptance接受证书、验收证书
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certificate of participation共享证书

certificate证书 BS3p)y3An$[y+TTa
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charitable trust公益信托
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chattel mortgage动产抵押 y0Z4Ha\4A.tq+q
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chattel paper动产文据

checking account存款支票户 cY:wQ.D"c

checklists审核内容清单
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circuit board线路板 -g!MB0a s
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civil and commercial law 民商法 S1Y4Kc+iZPxx

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
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classes级别
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classification criteria归类标准 0k-} ~2nCwKt
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classification determination类别的确定
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classification indicators分类指标

classification of leases租赁协议分类 Pv*g'^jQS

classification opinion分类观点 2M:~C7ii2V

classification process归类过程 2A{WV{5j}O m

clawback (用附加税)填补（福利开支）
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client顾客 :AaEu:Ph1|&]
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clinic诊所

collateral agent副代理人
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collateral tracking system抵押物跟踪制度

collateral value抵押物价值 bqrG!M}[

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

collateral抵押物 Y3^4~(S8n,G9]"_9T

collect and disburse收取和支付
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collectibility可收回程度

collection托收

comfort level方便程度 #y7q}X+z!]n
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commerce clause商务条款

commercial risk商业风险 1m`3x!a]%OT(MF~
-Ww)TwyKUw Td O J
commercial terms商业条款

commissions佣金 R!|"zvc@#n a

commitment承诺
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common carriage通用车队 ~7`{"N4i5Z9v,f2D0^n
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common law country（英美等）海洋法系国家
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common trust共同信托 $my9_lI+pb9c

commonality通用性 #Oie~-k qE'x
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compensate补偿

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