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AAcceptance承兑Account账户Accountant会计员Accounting会计Accountingsystem会计制度Accountspayable应付账款Accountsreceivable应收账款Accumulatedprofits累积利益Adjustingentry调整记录Adjustment调整Administrationexpense管理费用Advances预付Advertisingexpense广告费Agency代理Agent代理人Agreement契约Allotments分配数Allowance津贴Amalgamation合并Amortization摊销Amortizedcost应摊成本Annuities年金Appliedcost已分配成本Appliedexpense已分配费用Appliedmanufacturingexpense已分配制造费用Apportionedcharge摊派费用Appreciation涨价Articleofassociation公司章程Assessment课税Assets资产Attorneyfee律师费Audit审计Auditor审计员Average平均数Averagecost平均成本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accountingprinciple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AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议aggregaterisk合计风险aircraftregistry飞机登记airIframe/I（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appropriation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assess评估assetmanager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-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(automatictransferoftitle)所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所管理的已筹资金资产净额平均值aviationauthority民航当局BBaddebt坏账Balance余额Balancesheet资产负债表Bankaccount银行账户Bankbalance银行结存Bankcharge银行手续费Bankdeposit银行存款Bankdiscount银行贴现Bankdraft银行汇票Bankloan银行存款Bankoverdraft银行透支Banker'sacceptance银行承兑Bankruptcy破产Bearer持票人Beneficiary受益人Bequest遗产Bill票据Billofexchange汇票Billoflading提单Billsdiscounted贴现票据Billspayable应付票据Billsreceivable应收票据Boardofdirectors董事会Bonds债券Bonus红利Bookvalue账面价值Bookkeeper薄记员Bookkeeping薄记Branchofficegeneralledger支店往来帐户Broker经纪人Broughtdown接前Broughtforward接上页Budget预算By-product副产品By-productsales副产品销售backed-upservicer替补服务者backhoe反铲装载机balancesheetdate资产负债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑（在一起的）附加服务bundling捆绑（服务）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则byte字节CCapital股本Capitalincome资本收益Capitaloutlay资本支出Capitalstock股本Capitalstockcertificate股票Carrieddown移后Carriedforward移下一页Cash现金Cashaccount现金账户Cashinbank存银行现金Cashondelivery交货收款Cashonhand库存现金Cashpayment现金支付Cashpurchase现购Cashsale现沽Cashier出纳员Cashierscheck本票Certificateofdeposit存款单折Certificateofindebtedness借据Certifiedcheck保付支票Certifiedpublicaccountant会计师Charges费用Chargeforremittances汇款手续费Charter营业执照Charteredaccountant会计师Chattles动产Check支票Checkbookstub支票存根Closedaccount已结清帐户Closing结算Closingentries结账记录Closingstock期末存货Closingthebook结账Columnarjournal多栏日记账Combination联合Commission佣金Commodity商品Commonstock普通股Company公司Compensation赔偿Compoundinterest福利Consignee承销人Consignment寄销Consignor寄销人Consolidatedbalancesheet合并资产负债表Consolidatedprofitandlossaccount合并损益表Consolidation合并Constructioncost营建成本Constructionrevenue营建收入Contract合同Controlaccount统制账户Copyright版权Corporation公司