会计学术语总结

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1、apaymentorseriouspayments一次或多次彳寸款abatement扌II减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment力口速支付acceptaneedate接受口acceptanee接受accession加入accessories附属设备accountability承担责任的程度accountingbenefits会T

2、诩」益accountingperiod会计期间accountingpolicies会计政策accountingp

3、rinciple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（徳国）生产责任法action诉讼actualownership事实上的所有权additionalfil

4、ings补充备案additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税棊adjustmentofyield对收益的调整administrativefee管理费AdministrativeLaw（美国）彳亍政法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AfricanLea

5、singAssociation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H然资源开发权的协议agreement协'议alliances联盟allocationoffinanceincome财务收益分配allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilityt

6、oforeigninvestment外国投资的易受控制程度amendment修改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amountofusage使用量AMT（AlternativeMinimumTax）（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款ap

7、pendix（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拨款条彳列appropriation侵占一approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue（承租人违约出租人收冋租

8、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assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产iiF券化，assetspecificity资产特点assettracking资产跟踪

9、asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的岀租人asset-orientedlessor（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attheexpiry期限届满时ATT（automatictran