<button id="yvmna"><acronym id="yvmna"><u id="yvmna"></u></acronym></button>
<rp id="yvmna"></rp>
<th id="yvmna"></th>
  • <rp id="yvmna"><ruby id="yvmna"><input id="yvmna"></input></ruby></rp>
    
    
    <span id="yvmna"></span><strong id="yvmna"><optgroup id="yvmna"><table id="yvmna"></table></optgroup></strong>
      <span id="yvmna"></span>
      <th id="yvmna"></th>

      <span id="yvmna"></span>
    1. <th id="yvmna"></th>
      <th id="yvmna"></th>


    2.     首頁 >> 會計術語
      <th id="yvmna"></th>
      中國會計科目的中英文對照
      <span id="yvmna"></span><strong id="yvmna"><optgroup id="yvmna"><table id="yvmna"></table></optgroup></strong>
      一、資產類 Assets

      流動資產 Current assets

      貨幣資金 Cash and cash equivalents

      1001 現金 Cash

      1002 銀行存款 Cash in bank

      1009 其他貨幣資金 Other cash and cash equivalents

      '100901 外埠存款 Other city Cash in bank

      '100902 銀行本票 Cashier's cheque

      '100903 銀行匯票 Bank draft

      '100904 信用卡 Credit card

      '100905 信用證保證金 L/C Guarantee deposits

      '100906 存出投資款 Refundable deposits

      1101 短期投資 Short-term investments

      '110101 股票 Short-term investments - stock

      '110102 債券 Short-term investments - corporate bonds

      '110103 基金 Short-term investments - corporate funds

      '110110 其他 Short-term investments - other

      1102 短期投資跌價準備 Short-term investments falling price reserves

      應收款 Account receivable

      1111 應收票據 Note receivable

      銀行承兌匯票 Bank acceptance

      商業承兌匯票 Trade acceptance

      1121 應收股利 Dividend receivable

      1122 應收利息 Interest receivable

      1131 應收賬款 Account receivable

      1133 其他應收款 Other notes receivable

      1141 壞賬準備 Bad debt reserves

      1151 預付賬款 Advance money

      1161 應收補貼款 Cover deficit by state subsidies of receivable

      庫存資產 Inventories

      1201 物資采購 Supplies purchasing

      1211 原材料 Raw materials

      1221 包裝物 Wrappage

      1231 低值易耗品 Low-value consumption goods

      1232 材料成本差異 Materials cost variance

      1241 自制半成品 Semi-Finished goods

      1243 庫存商品 Finished goods

      1244 商品進銷差價 Differences between purchasing and selling price

      1251 委托加工物資 Work in process - outsourced

      1261 委托代銷商品 Trust to and sell the goods on a commission basis

      1271 受托代銷商品 Commissioned and sell the goods on a commission basis

      1281 存貨跌價準備 Inventory falling price reserves

      1291 分期收款發出商品 Collect money and send out the goods by stages

      1301 待攤費用 Deferred and prepaid expenses

      長期投資 Long-term investment

      1401 長期股權投資 Long-term investment on stocks

      '140101 股票投資 Investment on stocks

      '140102 其他股權投資 Other investment on stocks

      1402 長期債權投資 Long-term investment on bonds

      '140201 債券投資 Investment on bonds

      '140202 其他債權投資 Other investment on bonds

      1421 長期投資減值準備 Long-term investments depreciation reserves

      股權投資減值準備 Stock rights investment depreciation reserves

      債權投資減值準備 Bcreditor's rights investment depreciation reserves

      1431 委托貸款 Entrust loans

      '143101 本金 Principal

      '143102 利息 Interest

      '143103 減值準備 Depreciation reserves

      1501 固定資產 Fixed assets

      房屋 Building

      建筑物 Structure

      機器設備 Machinery equipment

      運輸設備 Transportation facilities

      工具器具 Instruments and implement

      1502 累計折舊 Accumulated depreciation

      1505 固定資產減值準備 Fixed assets depreciation reserves

      房屋、建筑物減值準備 Building/structure depreciation reserves

      機器設備減值準備 Machinery equipment depreciation reserves

      1601 工程物資 Project goods and material

      '160101 專用材料 Special-purpose material

      '160102 專用設備 Special-purpose equipment

      '160103 預付大型設備款 Prepayments for equipment

      '160104 為生產準備的工具及器具 Preparative instruments and implement for fabricate

      1603 在建工程 Construction-in-process

      安裝工程 Erection works

      在安裝設備 Erecting equipment-in-process

      技術改造工程 Technical innovation project

      大修理工程 General overhaul project

      1605 在建工程減值準備 Construction-in-process depreciation reserves

      1701 固定資產清理 Liquidation of fixed assets

      1801 無形資產 Intangible assets

      專利權 Patents

      非專利技術 Non-Patents

      商標權 Trademarks, Trade names

      著作權 Copyrights

      土地使用權 Tenure

      商譽 Goodwill

      1805 無形資產減值準備 Intangible Assets depreciation reserves

      專利權減值準備 Patent rights depreciation reserves

      商標權減值準備 trademark rights depreciation reserves

      1815 未確認融資費用 Unacknowledged financial charges

      待處理財產損溢 Wait deal assets loss or income

      1901 長期待攤費用 Long-term deferred and prepaid expenses

      1911 待處理財產損溢 Wait deal assets loss or income

      '191101待處理流動資產損溢 Wait deal intangible assets loss or income

      '191102待處理固定資產損溢 Wait deal fixed assets loss or income

      二、負債類 Liability
      短期負債 Current liability

      2101 短期借款 Short-term borrowing

      2111 應付票據 Notes payable

      銀行承兌匯票 Bank acceptance

      商業承兌匯票 Trade acceptance

      2121 應付賬款 Account payable

      2131 預收賬款 Deposit received

      2141 代銷商品款 Proxy sale goods revenue

      2151 應付工資 Accrued wages

      2153 應付福利費 Accrued welfarism

      2161 應付股利 Dividends payable

      2171 應交稅金 Tax payable

      '217101 應交增值稅 value added tax payable

      '21710101 進項稅額 Withholdings on VAT

      '21710102 已交稅金 Paying tax

      '21710103 轉出未交增值稅 Unpaid VAT changeover

      '21710104 減免稅款 Tax deduction

      '21710105 銷項稅額 Substituted money on VAT

      '21710106 出口退稅 Tax reimbursement for export

      '21710107 進項稅額轉出 Changeover withnoldings on VAT

      '21710108 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax

      '21710109 轉出多交增值稅 Overpaid VAT changeover

      '21710110 未交增值稅 Unpaid VAT

      '217102 應交營業稅 Business tax payable

      '217103 應交消費稅 Consumption tax payable

      '217104 應交資源稅 Resources tax payable

      '217105 應交所得稅 Income tax payable

      '217106 應交土地增值稅 Increment tax on land value payable

      '217107 應交城市維護建設稅 Tax for maintaining and building cities payable

      '217108 應交房產稅 Housing property tax payable

      '217109 應交土地使用稅 Tenure tax payable

      '217110 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

      '217111 應交個人所得稅 Personal income tax payable

      2176 其他應交款 Other fund in conformity with paying

      2181 其他應付款 Other payables

      2191 預提費用 Drawing expense in advance

      其他負債 Other liabilities

      2201 待轉資產價值 Pending changerover assets value

      2211 預計負債 Anticipation liabilities

      長期負債 Long-term Liabilities

      2301 長期借款 Long-term loans

      一年內到期的長期借款 Long-term loans due within one year

      一年后到期的長期借款 Long-term loans due over one year

      2311 應付債券 Bonds payable

      '231101 債券面值 Face value, Par value

      '231102 債券溢價 Premium on bonds

      '231103 債券折價 Discount on bonds

      '231104 應計利息 Accrued interest

      2321 長期應付款 Long-term account payable

      應付融資租賃款 Accrued financial lease outlay

      一年內到期的長期應付 Long-term account payable due within one year

      一年后到期的長期應付 Long-term account payable over one year

      2331 專項應付款 Special payable

      一年內到期的專項應付 Long-term special payable due within one year

      一年后到期的專項應付 Long-term special payable over one year

      2341 遞延稅款 Deferral taxes

      三、所有者權益類 OWNERS' EQUITY
      資本 Capita

      3101 實收資本(或股本) Paid-up capital(or stock)

      實收資本 Paicl-up capital

      實收股本 Paid-up stock

      3103 已歸還投資 Investment Returned

      公積

      3111 資本公積 Capital reserve

      '311101 資本(或股本)溢價 Cpital(or Stock) premium

      '311102 接受捐贈非現金資產準備 Receive non-cash donate reserve

      '311103 股權投資準備 Stock right investment reserves

      '311105 撥款轉入 Allocate sums changeover in

      '311106 外幣資本折算差額 Foreign currency capital

      '311107 其他資本公積 Other capital reserve

      3121 盈余公積 Surplus reserves

      '312101 法定盈余公積 Legal surplus

      '312102 任意盈余公積 Free surplus reserves

      '312103 法定公益金 Legal public welfare fund

      '312104 儲備基金 Reserve fund

      '312105 企業發展基金 Enterprise expension fund

      '312106 利潤歸還投資 Profits capitalizad on return of investment

      利潤 Profits

      3131 本年利潤 Current year profits

      3141 利潤分配 Profit distribution

      '314101 其他轉入 Other chengeover in

      '314102 提取法定盈余公積 Withdrawal legal surplus

      '314103 提取法定公益金 Withdrawal legal public welfare funds

      '314104 提取儲備基金 Withdrawal reserve fund

      '314105 提取企業發展基金 Withdrawal reserve for business expansion

      '314106 提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund

      '314107 利潤歸還投資 Profits capitalizad on return of investment

      '314108 應付優先股股利 Preferred Stock dividends payable

      '314109 提取任意盈余公積 Withdrawal other common accumulation fund

      '314110 應付普通股股利 Common Stock dividends payable

      '314111 轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

      '314115 未分配利潤 Undistributed profit

      四、成本類 Cost
      4101 生產成本 Cost of manufacture

      '410101 基本生產成本 Base cost of manufacture

      '410102 輔助生產成本 Auxiliary cost of manufacture

      4105 制造費用 Manufacturing overhead

      材料費 Materials

      管理人員工資 Executive Salaries

      獎金 Wages

      退職金 Retirement allowance

      補貼 Bonus

      外保勞務費 Outsourcing fee

      福利費 Employee benefits/welfare

      會議費 Coferemce

      加班餐費 Special duties

      市內交通費 Business traveling

      通訊費 Correspondence

      電話費 Correspondence

      水電取暖費 Water and Steam

      管理費 Maintenance

      車輛維護費 Vehicles maintenance

      油料費 Vehicles maintenance

      培訓費 Education and training

      接待費 Entertainment

      圖書、印刷費 Books and printing

      運費 Transpotation

      保險費 Insurance premium

      支付手續費 Commission

      雜費 Sundry charges

      折舊費 Depreciation expense

      機物料消耗 Article of consumption

      勞動保護費 Labor protection fees

      季節性停工損失 Loss on seasonality cessation

      4107 勞務成本 Service costs

      稅費 Taxes and dues

      租賃費 Rent

      五、損益類 Profit and loss
      收入 Income

      業務收入 OPERATING INCOME

      5101 主營業務收入 Prime operating revenue

      產品銷售收入 Sales revenue

      服務收入 Service revenue

      5102 其他業務收入 Other operating revenue

      材料銷售 Sales materials

      包裝物出租 Wrappage lease

      出讓資產使用權收入 Remise right of assets revenue

      返還所得稅 Reimbursement of income tax

      其他收入 Other revenue

      5201 投資收益 Investment income

      短期投資收益 Current investment income

      長期投資收益 Long-term investment income

      計提的委托貸款減值準備 Withdrawal of entrust loans reserves

      5203 補貼收入 Subsidize revenue

      國家扶持補貼收入 Subsidize revenue from country

      其他補貼收入 Other subsidize revenue

      5301 營業外收入 NON-OPERATING INCOME

      非貨幣性交易收益 Non-cash deal income

      現金溢余 Cash overage

      處置固定資產凈收益 Net income on disposal of fixed assets

      出售無形資產收益 Income on sales of intangible assets

      固定資產盤盈 Fixed assets inventory profit

      罰款凈收入 Net amercement income

      支出 Outlay

      業務支出 Revenue charges

      5401 主營業務成本 Operating costs

      產品銷售成本 Cost of goods sold

      服務成本 Cost of service

      5402 主營業務稅金及附加 Tax and associate charge

      營業稅 Sales tax

      消費稅 Consumption tax

      城市維護建設稅 Tax for maintaining and building cities

      資源稅 Resources tax

      土地增值稅 Increment tax on land value

      5405 其他業務支出 Other business expense

      銷售其他材料成本 Other cost of material sale

      其他勞務成本 Other cost of service

      其他業務稅金及附加費 Other tax and associate charge

      費用 Expenses

      5501 營業費用 Operating expenses

      代銷手續費 Consignment commission charge

      運雜費 Transpotation

      保險費 Insurance premium

      展覽費 Exhibition fees

      廣告費 Advertising fees

      5502 管理費用 Adminisstrative expenses

      職工工資 Staff Salaries

      修理費 Repair charge

      低值易耗攤銷 Article of consumption

      辦公費 Office allowance

      差旅費 Travelling expense

      工會經費 Labour union expenditure

      研究與開發費 Research and development expense

      福利費 Employee benefits/welfare

      職工教育經費 Personnel education

      待業保險費 Unemployment insurance

      勞動保險費 Labour insurance

      醫療保險費 Medical insurance

      會議費 Coferemce

      聘請中介機構費 Intermediary organs

      咨詢費 Consult fees

      訴訟費 Legal cost

      業務招待費 Business entertainment

      技術轉讓費 Technology transfer fees

      礦產資源補償費 Mineral resources compensation fees

      排污費 Pollution discharge fees

      房產稅 Housing property tax

      車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

      土地使用稅 Tenure tax

      印花稅 Stamp tax

      5503 財務費用 Finance charge

      利息支出 Interest exchange

      匯兌損失 Foreign exchange loss

      各項手續費 Charge for trouble

      各項專門借款費用 Special-borrowing cost

      5601 營業外支出 Nonbusiness expenditure

      捐贈支出 Donation outlay

      減值準備金 Depreciation reserves

      非常損失 Extraordinary loss

      處理固定資產凈損失 Net loss on disposal of fixed assets

      出售無形資產損失 Loss on sales of intangible assets

      固定資產盤虧 Fixed assets inventory loss

      債務重組損失 Loss on arrangement

      罰款支出 Amercement outlay

      5701 所得稅 Income tax

      以前年度損益調整 Prior year income adjustment

      項目財務project finance

      A
      a payment or serious payments 一次或多次付款

      abatement 扣減

      absolute and unconditional payments 絕對和無條件付款

      accelerated payment 加速支付

      acceptance date 接受日

      acceptance 接受

      accession 加入

      accessories 附屬設備

      accountability 承擔責任的程度

      accounting benefits 會計利益

      accounting period 會計期間

      accounting policies 會計政策

      accounting principle 會計準則

      accounting treatment 會計處理

      accounts receivables 應收賬款

      accounts 賬項

      accredited investors 經備案的投資人

      accumulated allowance 累計準備金

      acknowledgement requirement 對承認的要求

      acquisition of assets 資產的取得

      acquisitions 兼并

      Act on Product Liability (德國)生產責任法

      action 訴訟

      actual ownership 事實上的所有權

      additional filings 補充備案

      additional margin 附加利差

      additional risk附加風險

      additions (設備的)附件

      adjusted tax basis 已調整稅基

      adjustment of yield 對收益的調整

      administrative fee管理費

      Administrative Law(美國)行政法

      advance notice 事先通知

      advance 放款

      adverse tax consequences 不利的稅收后果

      advertising 做廣告

      affiliated group 聯合團體

      affiliate 附屬機構

      African Leasing Association 非洲租賃協會

      after-tax rate 稅后利率

      aggregate rents 合計租金

      aggregate risk 合計風險

      agreement concerning rights of explore natural resources 涉及自然資源開發權的協議

      agreement 協議

      aircraft registry 飛機登記

      airframe (飛機的)機身

      airports 機場

      airworthiness directives (飛機的)適航指令

      alliances 聯盟

      allocation of finance income 財務收益分配

      allowance for losses on receivables 應收款損失備抵金

      alternative uses 改換用途地使用

      amenability to foreign investment 外國投資的易受控制程度

      amendment 修改

      American Law Institute 美國法學會

      amortization of deferred loan fees and related consideration 遞延的貸款費和相關的報酬的攤銷

      amortization schedule 攤銷進度表

      amortize 攤銷

      amount of recourse 求償金額

      amount of usage 使用量

      AMT (Alternative Minimum Tax) (美國)可替代最低稅

      analogous to類推為

      annual budget appropriation 年度預算撥款

      appendix (契約性文件的)附件

      applicable law 適用法律

      applicable securities laws適用的證券法律

      applicable tax life 適用的應納稅壽命

      appraisal 評估

      appraisers 評估人員

      appreciation 溢價

      appropriation provisions 撥款條例

      appropriation 侵占

      approval authority 核準權

      approval 核準

      approximation近似

      arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值

      arbitration 仲裁

      arm's length transaction 公平交易

      arrangement 安排

      arrest 扣留

      Article 2A 美國統一商法典關于法定融資租賃的條款

      articles of incorporation 公司章程

      AsiaLeaae 亞洲租賃協會

      assess 評估

      asset manager 設備經理

      asset risk insurance 資產風險保險

      asset securitization 資產證券化

      asset specificity 資產特點

      asset tracking 資產跟蹤

      asset-backed financing 資產支持型融資

      asset-based lessor 立足于資產的出租人

      asset-oriented lessor (經營租賃中的)資產導向型出租人

      asset 資產

      assignee 受讓人

      assignment 讓與

      association 社團

      at the expiry 期限屆滿時

      ATT (automatic transfer of title) 所有權自動轉移

      attachments 附著物

      attributes 屬性

      auction sale 拍賣

      audits 審計

      authenticate 認證

      authentication 證實

      authority 當局

      authorize 認可

      availability of fixed rate medium-term financing 固定利率中期融資可得到的程度

      available-for-sale securities 正供出售證券

      average life 平均壽命

      average managed net financed assets 所管理的已籌資金資產凈額平均值

      aviation authority 民航當局

      B
      backed-up servicer 替補服務者

      backhoe反鏟裝載機

      balance sheet date 資產負債表日

      bandwidth 帶寬

      bank affiliates 銀行的下屬機構

      bank quote 銀行報價

      bankruptcy cost 破產成本

      bankruptcy court 破產法院

      bankruptcy law 破產法

      bankruptcy proceedings 破產程序

      bankruptcy 破產

      bareboat charterer 光船承租人

      bargain renewal option廉價續租任擇權

      basic earnings per share每股基本收益

      basic rent基本租金(各期應付的租金)

      beneficiaries受益人

      big-ticket items大額項目

      bill and collect開票和收款

      by(e)-laws細則

      byte字節

      binding agreement有約束力的協議

      blind vendor discount賣主暗扣

      bluebook藍皮書(美國二手市場設備價格手冊)

      book income賬面收入

      book loses賬面虧損

      borrower借款人

      BPO(bargain purchase option)廉價購買任擇權

      bridge facility橋式融通

      bridge橋梁

      broker fee經紀人費

      brokers經紀人

      build-to-suit leases(租賃物由承租人)承建或承造的租賃協議

      bulldozer推土機

      bundled additional services捆綁(在一起的)附加服務

      bundling捆綁(服務)

      business acquisition業務收購

      business and occupation tax營業及開業許可稅

      business generation業務開發

      business trust商業信托

      C
      cable TV network有線電視網絡

      cable電纜

      cancelability可撤銷性

      cancelable可撤銷的

      capacity資格

      capital allocation資本分派

      capital constraint資金掣肘

      capital contribution出資額

      capital cost資本費用

      capital expenditure基建費用

      capital lease融資租賃協議

      capital market資本市場

      capitalize資本化

      captive finance company專屬金融公司

      captives專屬公司

      carrying amount維持費用

      carrying value賬面結存價值

      case law案例法

      cash collatera1現金抵押

      cash election現金選擇

      cash flow coverage ratio現金流償債能力比率

      cash flow現金流

      cash receipts and cash applications現金收入及現金運用

      casualty value要因價值(指租賃物毀壞或滅失時承租人應付的賠償金額)

      casualty災變、事故

      CAT(computer-added tomograph)依靠電腦的層析X射線攝影機

      category種類

      causal sale偶然銷售

      ceiling上限

      cellular(mobile)移動通信

      central authority中央集權

      certificate of acceptance接受證書、驗收證書

      certificate of participation共享證書

      certificate證書

      charitable trust公益信托

      chattel mortgage動產抵押

      chattel paper動產文據

      checking account存款支票戶

      checklists審核內容清單

      circuit board線路板

      civil and commercial law 民商法

      Civil Code(德國)民法典

      civil law country(歐洲大陸各國的)大陸法系國家

      claim 權利要求

      classes級別

      classification criteria歸類標準

      classification determination類別的確定

      classification indicators分類指標

      classification of leases租賃協議分類

      classification opinion分類觀點

      classification process歸類過程

      clawback (用附加稅)填補(福利開支)

      client顧客

      clinic診所

      collateral agent副代理人

      collateral tracking system抵押物跟蹤制度

      collateral value抵押物價值

      collateralized by third party medical receivables due以第三方到期醫療應收款作為質押

      collateral抵押物

      collect and disburse收取和支付

      collectibility可收回程度

      collection托收

      comfort level方便程度

      commerce clause商務條款

      commercial risk商業風險

      commercial terms商業條款

      commissions傭金

      commitment承諾

      common carriage通用車隊

      common law country(英美等)海洋法系國家

      common trust共同信托

      commonality通用性

      compensate補償

      competitive risk競爭風險

      competitor競爭者

      complex finance leases復雜的融資租賃

      comprehensive income綜合收入

      comptroller審計官

      computer計算機

      conceptual difference概念上的差別

      concession period持有特許權的期間

      concession讓步、特許

      conclusion結論

      customers客戶

      conditional sales agreement附條件銷售協議

      conditions of usage使用條件

      conduit structure管道結構(的公司)

      confidentiality保密性

      configure改裝

      conflict沖突

      connectivility(信息傳遞中的)可連通性

      consensual or non-consensual lien同意或非經同意的留置權

      consent 同意

      consideration對價

      consolidation合并

      constructive acceptance of collateral抵押物的指定接受

      constructive sale推定出售

      consulting and advisory services咨詢及顧問服務

      Consumer Credit Act(德國)消費者信用法

      consumer price index消費者價格指數

      consumer secured transaction消費者有擔保交易

      consumer transaction消費者交易

      consumption tax消費稅

      container集裝箱

      contingent rental隨機租金

      contingent rents隨機租金

      continuation beyond the termination date終止日后的接續

      continuous and close customer contact同客戶持續而緊密的接觸

      contract maintenance(對設備的)合同維修

      contract origination合同開發

      contract pool合同池

      contract portfolio合同組合

      contract sales合同出售

      contracting cost締約成本

      contracting states 締約國

      contracts for services服務合同

      contractual provisions合同條款

      contributions出資

      Convention on the Recognition and Enforcement of Foreign Arbitral Award承認和執行外國仲裁裁決公約

      convention 公約

      converted subordinated notes可轉換次級票據

      convincing case有說服力的案例

      core framework核心框架

      corporate aircraft公務(飛)機

      corporate debt market公司債市場

      corporate guarantees公司擔保

      corporate income tax公司所得稅

      corporation公司

      correlation相關性

      cost of capital資金成本

      cost of funds籌資成本

      cost of sale銷售成本

      coterminous rate同期利率

      counsel律師

      counterclaim反訴

      counterpart副本

      course of dealing and usage of trade交易習慣和貿易慣例

      covenants契約

      coverage(保險中的)險別

      crane起重機

      credit and liquidity enhancement信用及流動性增級

      credit card receivables信用卡應收款

      credit card信用卡

      credit development信用變化

      credit enhancement信用增級

      credit history and profile信用記錄和規模

      credit rating信用等級

      credit risk allocation and management信用風險的分攤及管理

      credit risk信用風險

      credit underwriting process信用擔保程序

      credit-based lessor立足于信用的出租人

      credit-oriented lessor(經營租賃中的)信貸導向型出租人

      creditors債權人

      creditworthiness信譽

      criterion(衡量用的)標準

      critical goals關鍵性目標

      cross-border funding跨境融資

      currency risk貨幣風險

      current and non-current liabilities當期及非當期負債

      current ratio流動比率

      current realization即期實現

      cushion緩沖

      customer contact客戶聯系

      customer's purchase cycle客戶的購買周期

      D
      damage 損害

      dampening effect削弱性效應

      data transfer數據轉換

      data transmission數據傳輸

      DDC (dedicated contract carriage)指定車型及司機的合同車隊

      dealer lessors供應商出租人

      debt capital債務資本

      debt covenant債務契約

      debt instruments債務證書

      debt issuance costs債務發行成本

      debt maturities債務期限

      debt securities債務證券

      debt service債息

      debt-equity ratios自有資金負債率

      debt-equity treatment債務-權益處理

      debtor債務人

      debt-to-equity ratio權益負債率

      decay(機械設備的)腐蝕

      declarations聲明

      dedicated capacity carriage指定最低運輸量的合同車隊

      dedicated carriage一應俱全的車廂

      deductibility可抵扣程度

      deduction扣減

      default違約

      defeasance structures帶有廢止條款的結構

      defense抗辯

      deficiency claim損失索賠

      deficiency損失、缺陷

      definitional maze定義上的曖昧不明

      definition定義

      deflation通貨緊縮

      deinstallation拆卸

      delay in delivery 延遲交付

      delinquencies拖欠

      delivery and acceptance process交付及驗收程序

      denunciation 退出

      deposit account押金賬項

      deposit taker存款接受者

      deposition處置

      depreciated value折余價值

      depreciation allowance折舊提存

      depreciation benefit折舊好處

      depreciation deductions折舊抵扣

      depreciation expense折舊費用

      depreciation period折舊期間

      deregulation解除管制

      designated location指定的位置

      detention扣押

      detraction減損

      developed and mature market發達而成熟的市場

      diagnostic equipment診斷設備

      differentiation差別化

      digitization數字化

      diluted earning per share每股稀釋后收益

      direct and consequential damage直接和間接損失

      direct financing lease直接融資租賃

      direct tax直接稅

      disaster recovery services(電腦租賃的)救災服務

      disclaimer免責

      disclosure items披露項目

      discount rate折現率

      discounted present value折現值

      discretion自由酌情處理

      discrimination差別待遇

      disguised credit sale變相信貸銷售

      disguised purchaser of the leased asset經過偽裝的租賃資產買入人(指融資租賃的承租人)

      dispute resolution process爭議解決程序

      dissolution解散

      distinction區別

      distinctive triangular relationship 特有的三邊關系

      distribution分配

      diverse nuances多樣化的細微差別

      diversification多樣化

      diversity多樣性

      dividends紅利

      documentation文件制作及提供

      domestic law 國內法

      double taxation agreement雙重課稅協議

      double tax雙重稅

      double-dip tax leases(租賃一方為美國法人而另一方不是美國法人時的)雙重所有權租賃協議

      down payment定金

      down time窩工時間

      downgraded信用等級下降

      downward sloped interest expense line趨降的利息費用曲線

      draftsmanship(合同文本的)起草

      due diligence應有的審慎

      durability耐久性

      duration of delay拖延的持續時間

      duress脅迫

      derivative financial instruments衍生的金融工具

      E
      early buyout提前買斷

      early termination提前結束

      earnings before minority interest少數權益前收益

      earnings pattern收益模型

      EBO (early buyout)提前買斷

      economic benefits經濟利益

      economic climate經濟氣候

      economic life經濟壽命

      economic ownership經濟上的所有權

      education教育

      effective date生效日

      effective ownership有效的所有權

      effective waiver of defenses(對)抗辯的有效放棄

      effectiveness有效性

      electronic mail電子郵件

      eligibility合格性

      embedded嵌入

      emerging lease markets新興租賃市場

      employee benefit plans雇員福利計劃

      enactment實施

      encumbrance留置權

      end-of-term consequences期末結果

      end-of-term process期末程序

      ends up倒閉

      end-users最終用戶

      enforceable強制性的

      enforcing remedies實施補救

      engine發動機

      enhanced equipment trust certificate增級的設備信托證書

      enter into force生效

      entitlement權利資格

      Environmental Liability Act(德國)環境責任法

      EPS(earning per share)每股收益率

      equalizing等量化

      equipment cost設備成本

      equipment defects設備瑕疵

      express warranty明示的擔保

      extended retention of possession對占有的延伸提留

      extension延期

      external reporting risk財務報告引起的外部風險

      equipment identification設備認定

      equipment leasing industry設備租賃業

      equipment risk allocation and management設備風險的分擔及管理

      Equipment Schedule設備清單

      equitable owner衡平法上的所有權人

      equity capital權益資本

      equity contribution權益出資

      equity in net loss of invests投資凈損失中的權益

      equity insertion權益嵌入(指經營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金)

      equity investor權益投資人

      equity securities權益證券

      ERISA( Employee Retirement Income and Security Act)(美國)雇員退休收入及擔保法

      escalation clauses自動調整條款

      essential use實質性使用

      estate(房地產)產業

      estimated remaining period估計的剩余期間

      estimated residual估計的余值

      estimates估計

      ETO(early termination option)(對)提前結束(的)任擇權

      evolution演變

      excess cash過?,F金

      excess deduction超額扣減

      exchange交換

      excise tax許可證稅

      exclusive remarketing firms(只處置某類設備的)專業性再處置公司

      executory cost執行成本

      exempt assets免稅資產

      exempt entity免稅機構

      exercisable 可行使的

      exercise price行使(某項權利,例如購買任擇權時的)價格

      exhaustion損耗

      Exhibit(契約性文件的)附件

      EXIM bank(美國)進出口銀行

      expenditure開支

      expertise專長

      expiration of the initial lease term初始租賃期限的屆滿

      exposure to residual asset value所承擔的資產殘值風險

      F
      FAA(Federal Aviation Administration)(美國)聯邦航空署

      face value面值

      factoring company代理融通公司

      fair market value leases公允市值租賃(指租金按租賃市場的常見數額來確定)

      fair market value transactions公允市值交易

      fair value公允價值

      fair wear and tear合理磨損

      FASB(Federal Accounting Standards Board) 13(美國)財務會計標準委員會第13號說明:租賃

      FASIT (financial asset securitization investment trust)金融資產證券化投資信托

      fatal illness絕癥

      features裝置

      federal income tax聯邦所得稅

      Federal Tax Court(德國)聯邦稅務法庭

      federally guaranteed mortgage聯邦保證抵押

      fee receivable應收費

      fee subordination附加費

      fee-based financing services以收費為基礎的融資服備

      Felalease拉美租賃協會

      fiber optics光纖

      fiduciary responsibilities受托責任

      filing備案

      finance and other income財務及其它收入

      finance charges財務費用

      finance companies金融公司、財務公司

      finance lease laws融資租賃法律

      factoring company代理融通公司

      fair market value leases公允市值租賃(指租金按租賃市場的常見數額來確定)

      fair market value transactions公允市值交易

      fair value公允價值

      fair wear and tear合理磨損

      FASB(Federal Accounting Standards Board) 13(美國)財務會計標準委員會第13號說明:租賃

      FASIT (financial asset securitization investment trust)金融資產證券化投資信托

      fatal illness絕癥

      features裝置

      federal income tax聯邦所得稅

      Federal Tax Court(德國)聯邦稅務法庭

      federally guaranteed mortgage聯邦保證抵押

      fee receivable應收費

      fee subordination附加費

      fee-based financing services以收費為基礎的融資服備

      Felalease拉美租賃協會

      fiber optics光纖

      fiduciary responsibilities受托責任

      filing備案

      finance and other income財務及其它收入

      finance charges財務費用

      finance companies金融公司、財務公司

      finance lease laws融資租賃法律

      finance lease融資租賃協議

      financial assets金融資產

      financial bottom line財務底線

      financial components財務成份

      financial distortion財務失真

      financial institution金融機構

      financial instruments金融證書,金融工具

      financial leasing transaction融資租賃交易

      financial leasing融資租賃

      financial lessor融資出租人

      financial performance財務業績

      financial ratios財務比率

      financial reality財務現實

      financial reporting risk(因財務失真所導致的)財務報告風險

      financial statement appearance資產負債表的表現

      financial terms融資條件

      financiers融資人

      financing source融資來源

      finding認定

      finance lease融資租賃協議

      financial assets金融資產

      financial bottom line財務底線

      financial components財務成份

      financial distortion財務失真

      financial institution金融機構

      financial instruments金融證書,金融工具

      financial leasing transaction融資租賃交易

      financial leasing融資租賃

      financial lessor融資出租人

      financial performance財務業績

      financial ratios財務比率

      financial reality財務現實

      financial reporting risk(因財務失真所導致的)財務報告風險

      financial statement appearance資產負債表的表現

      financial terms融資條件

      financiers融資人

      financing source融資來源

      finding認定

      firm term確定的條款

      first amendment leases首期更改租賃協議

      five different frameworks(作為租賃交易宏觀環境的)五個不同的框架

      fixed investment trust固定投資信托

      fixed purchase option固定價格購買任擇權

      fixed rate固定利%C

      forward rate agreement遠期利率協議

      forward start swaps遠期掉期

      four criteria(區別融資租賃和經營租賃的)四項標準

      fractional interest零散權益

      franchise特許權

      fraud欺詐

      free standing derivative instruments自力支撐的衍生工具

      from cradle to grave從搖籃到墳墓(指自始至終全程服務)

      front-end payment前端支付

      FSL(full-service lease)全程服務租賃

      fixed investment trust固定投資信托

      fixed purchase option固定價格購買任擇權

      fixed rate固定利率

      fixed wire有線(通信)

      fixture filing固定備案

      flexibility靈活性

      floating lease accrued interest receivable浮動租賃應計的應收利息

      fluctuation波動

      FMRV(fair market rental value)公允的租金市值

      footnote disclosure通過附注披露

      foreclosure disposition扣押抵債處置

      foreclosure了結抵押(抵押權人按規定拍賣抵押物以受償)

      forklift叉車

      form report格式報告

      fuel use tax燃料使用稅

      full commitment全額承諾

      full disclosure充分披露

      full-payout versus non-full-payout全額支付還是非全額支付

      full-payout全額支付

      full-service lease全套服務租賃

      fund appropriation撥款

      fund risk籌資風險

      funding resources籌資渠道

      funding risk籌資風險

      furnish供應

      future cash flow未來的現金流

      future lease payment未來租賃付款

      firm term確定的條款

      first amendment leases首期更改租賃協議

      five different frameworks(作為租賃交易宏觀環境的)五個不同的框架

      G
      GAAP(generally accepted accounting principle)公認會計準則

      gains收益

      gear ratio資本充足率

      gearing資本充足率

      general intangible一般無形物

      geographic distance地理上的距離

      German Insolvency Act德國破產法

      global leasing industry全球租賃業

      global survey全球調查

      globalization全球化

      goodwill商譽

      goods貨物

      governmental agency政府(指定的)代理機構

      governmental body政府機構

      governmental fund政府基金

      governmental taking政府征用

      GPTD(gross profit tax deferral)毛利稅遞延

      grantor trust委托人信托

      grantors委托人

      grantor授予人

      growth rate增長率

      guaranteed residual value有擔保的殘值

      guarantee擔保

      H
      hallmark印記

      hardware硬件

      harmonization(在有著不同法規情況下的)協調

      headings標題

      health care merchant fund incorporation 保健商融資公司

      health care receivables保健應收款

      health care services保健服務

      healthcare provider保健提供者

      heavy maintenance大修

      hedge against inflation抵御通漲

      hurdle rate最低可接受費率

      hedge套期保值

      helicopters直升機

      hell-or high water clauses絕對責任條款

      high technology leasing高技術租賃

      hire purchase agreement租購協議

      hire purchase contracts租購合同

      hirer租入人

      holders持有人

      homogeneity同質性

      hospitalization(到)醫院治療

      hours of use(設備的)使用小時

      I
      IAS(International Accounting Standard) 17國際會計準則 17 租賃

      IDC(initial direct costs)初始直接費用

      identification確認

      idle capacity閑置的能力

      IFC(International Finance Corporation)國際金融公司

      illness疾病

      illustration演示

      immaterial items非實質性事項

      immediately available fund立即可以得到的資金

      impairment of assets資產減損

      implementation執行

      implicit interest rate隱含利率

      implied acceptance默認接受

      implied warranty or guarantee 暗示的擔保

      in-bound leases進口租賃

      inception of the lease租賃協議開始日

      income and expense recognition收入和支出的確認

      income statement損益表

      income tax所得稅

      incremental borrowing rate of interest新增借款利率

      incurrance of an obligation義務的承擔

      indebtedness欠款

      indemnification賠償

      indemnify保護

      indenture trustee契約受托人

      independent director獨立董事

      indexed rate指數利率(指跟著某個基準利率走的利率)

      index指數

      indirect bank leasing間接的銀行租賃

      indirect tax間接稅

      individual lessees個人承租人

      industrialization工業化

      industry dynamics行業動向

      industry lingo行話(行業內的暗語)

      information信息

      infrastructure基礎設施

      infringement侵權

      in-house expertise(該公司)自有的專長

      initial accounting初始的會計處理

      intangible benefit無形權益

      intellectual property right知識產權

      intelligence gathering情報收集

      intentional or grossly negligent act故意的或嚴重疏忽的作為

      interest and fee income利息和收費收入

      interest component of scheduled payments排定進度付款的利息部分

      interest rate spreads利差

      interest rate swaps利率掉期

      interim real estate financing不動產過渡性融資

      interim rent暫行租金(在租金首付日應付的租金)

      intermediate twin-aisle中程雙過道(指飛機)

      internal preference(所披露的信息嚴重扭曲時的)內部參考

      international financial leasing of equipment國際設備融資租賃

      international leasing community國際租賃界

      international registration requirement plan(飛機的)國際登記計劃要求

      internationalization國際化

      Internet互聯網

      interperiod tax allocation各期之間的稅收分配

      invasion侵犯

      inventory盤存、存貨清冊

      investment company投資公司

      investment grade credit rating投資等級信用評級

      investment return投資回報

      investors投資人

      invoice發票

      IOSCO(International Organization of Securities Commissions)證券委員會國際組織

      IRC(Internal Revenue Code)(美國)國內稅收法

      irrevocable不可撤銷的

      IRS(Internal Revenue Service)(美國)國內稅務局

      issue notes出立票據

      issuer發行人

      IT assets信息技術資產

      item項目

      initial case law初始判例法

      initial lease term初始的租期

      innovation創新

      J
      job qualification sheet職業資格證

      judge法官

      judgement裁決

      judicial arena司法場所

      judicially-assisted repossession司法協助重新占有

      junk bonds垃圾債券

      jurisdictions司法管轄區

      L
      <button id="yvmna"><acronym id="yvmna"><u id="yvmna"></u></acronym></button>
      <rp id="yvmna"></rp>
      <th id="yvmna"></th>
    3. <rp id="yvmna"><ruby id="yvmna"><input id="yvmna"></input></ruby></rp>
      label標記

      landing gear(飛機的)起落架

      landing著陸

      language(合同中的)用語

      large ticket asset大額資產

      lease application租賃申請

      lease fee租賃費(對租金中所含收益部分的形容)

      lease for movables動產租賃協議

      lease inception起租日

      lease intended as security擔保意向租賃

      lease liabilities租賃負債

      lease lines of credit租賃

        <span id="yvmna"></span>

        <span id="yvmna"></span>
      1. <th id="yvmna"></th>
        <th id="yvmna"></th>

      2. 久久久久国色av免费观看_最新zooskoovideos欧美异_欧美群交_美女裸体黄网站18禁图片