财务术语的中英对照

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1、apaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprincipl

2、e会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability（德国）生产责任法action诉讼actualownership事实上的所有权additionalfilings补充备案

3、additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee管理费AdministrativeLaw（美国）行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssoci

4、ation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的1协议agreement协议aircraftregistry飞机登记airframe（飞机的）机身airports机场airworthinessdirectives（飞机的）适航指令alliances联盟allocationoffinanceincome财务收益分配

5、allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修改AmericanLawInstitute美国法学会amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额am

6、ountofusage使用量AMT(AlternativeMinimumTax)（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriati

7、on侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue(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'slengthtransaction公平交易arrangement安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articlesofincorporation公司章程AsiaLeaae亚洲租赁协会2assess评估assetmanage

8、r设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的出租人asset-orientedl