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财务会计英语专业常用词汇大全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aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自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amenabilitytoforeigninvestment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backed-upservicer替补服务者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字节一、资产类AssetsFixedasserts固定资产stripebadassetsoff剥离不良资产流动资产Currentassets货币资金Cashandcashequivalents1001现金Cashspotcash现款支付cashtransaction现款交易1002银行存款CashinbankCurrentassetsofenterprisesshallincludecashonhand，cashinbank,marketablesecurities,receivable,prepaymentsandinventory.企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。1009其他货币资金Othercashandcashequivalents100901外埠bu\存款OthercityCashinbank100902银行本票?Cashier’scheque100903银行汇票BankdraftThepaymentwasmadebybankdraft.用银行的汇票支付。Paymentcanbeintheformofapersonalcheck,bankdraftormoneyorder.支付形式多样，如个人支票、银行汇票和邮汇。Ihaveabankdraftintheamountoffivehundredthousanddollars.Itismadeoutinmyname.我有一张50万元的银行汇票，汇票上已有我的名字。100904信用卡Creditcardcreditcarddetailsusuallymeansyourcreditcardnumberandtheexpirydate.信誉卡的细节通常指你的信誉卡号码和失效日期。100905信用证保证金L/CGuaranteedeposits100906存出投资款RefundabledepositsThedepositshallberefundableinfullamountin10daysafterthecontractexpiration,insamecurrencyandexcludinginterestthereupon.押金在合同终止后10天内由甲方以相同币种全额退还给乙方（不计利息）。1101短期投资Short-terminvestmentsThecashdividendorinterestonashort-terminvestmentshouldbewrittenoffagainstthebookvalueoftheinvestmentwhenreceived,exceptforthoserecordedinthe“DividendReceivable”account.短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。110101股票Short-terminvestments–stockstockmarket股票市场stockyield股票收益110102债券Short-terminvestments-corporatebondsCompaniescaneasilygetbankloans.Thecorporatebondmarketiswelldeveloped.市场机制发育完全，企业容易获得贷款。110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments–other1102短期投资跌价准备Short-terminvestmentsfallingpricereservesUSFederalreserves应收款AccountreceivableFinally,accordingtotherealityandcreditpolicy,somesuggestionsonhowtostrengthenthemanagementofaccountreceivablearegiven根据实际情况,从信用政策入手,提出加强应收帐款管理的具体措施.1111应收票据Notereceivable银行承兑汇票BankacceptanceBankacceptancebillplayedessentialfunctioninthisprocess.这当中银行承兑汇票起到了至关重要的作用。商业承兑汇票TradeacceptanceIfasellerextendscredittoatimedraft,theyhavemadeatradeacceptance.如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，1121应收股利Dividendreceivable112