財務術語的中英對照

1、1apaymentseriouspayments一次或多次付款abatement扣減absoluteunconditionalpayments絕對和無條件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessies附屬設備accountability承擔責任的程度accountingbenefits會計利益accountingperiod會計期間acc

2、ountingpolicies會計政策accountingprinciple會計準則accountingtreatment會計處理accountsreceivables應收賬款accounts賬項accreditedinvests經備案的投資人accumulatedallowance累計準備金acknowledgementrequirement對承認的要求acquisitionofassets資產的取得acquisitions兼并Act

3、onProductLiability（德國）生產責任法action訴訟actualownership事實上的所有權additionalfilings補充備案additionalmargin附加利差additionalrisk附加風險additions（設備的）附件adjustedtaxbasis已調整稅基adjustmentofyield對收益的調整administrativefee管理費AdministrativeLaw（美國）行政法

4、advancenotice事先通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合團體affiliate附屬機構AfricanLeasingAssociation非洲租賃協(xié)會aftertaxrate稅后利率aggregaterents合計租金aggregaterisk合計風險agreementconcerningrightsofexplenatur

5、alresources涉及自然資源開發(fā)權的3assess評估assetmanager設備經理assetriskinsurance資產風險保險assetsecuritization資產證券化assetspecificity資產特點assettracking資產跟蹤assetbackedfinancing資產支持型融資assetbasedless立足于資產的出租人assetientedless(經營租賃中的)資產導向型出租人asset資產a

6、ssignee受讓人assignment讓與association社團attheexpiry期限屆滿時ATT(automatictransferoftitle)所有權自動轉移attachments附著物attributes屬性auctionsale拍賣audits審計authenticate認證authentication證實authity當局authize認可availabilityoffixedratemediumtermfinan

7、cing固定利率中期融資可得到的程度availablefsalesecurities正供出售證券averagelife平均壽命averagemanagedfinancedassets所管理的已籌資金資產凈額平均值aviationauthity民航當局backedupservicer替補服務者backhoe反鏟裝載機balancesheetdate資產負債表日bwidth帶寬bankaffiliates銀行的下屬機構bankquote銀行