中国会计科目的中英文对照一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments corporate bonds'110103 基金Short-term investments corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment1401 长期股权投资Long-term investment on stocks '140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds 1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal '143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves 1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income 1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101 待处理流动资产损溢Wait deal intangible assets loss or income'191102 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability 短期负债Current liability 2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款Account payable 2131 预收账款Deposit received 2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages 2153 应付福利费Accrued welfarism 2161 应付股利Dividends payable 2171 应交税金Tax payable '217101 应交增值税value added tax payable '21710101 进项税额Withholdings on VAT '21710102 已交税金Paying tax '21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export '21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable '217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable '217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable'217102'217103'217104'217105 应交所得税Income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance 其他负债Other liabilities2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payableFace value, Par value Premium on bonds Discount on bonds Accrued interest 2321 长期应付款Long-termaccount payable 应付融资租赁款Accrued financial lease outlay 一年内到期的长期应付Long-termaccount payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本( 或股本) Paid-up capital(or stock) 实收资本Paicl-up capital 实收股本Paid-up stock3103 已归还投资Investment Returned 公积3111 资本公积Capital reserve'311101 资本( 或股本) 溢价Cpital(or Stock) premium '311102 接受捐赠非现金资产准备Receive non-cash donate reserve '311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves '312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad onreturn of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reservefor business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本( 或股本) 的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture'231101 债券面值'231102 债券溢价'231103 债券折价'231104 应计利息4105 制造费用Manufacturing overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowance 补贴Bonus 外保劳务费Outsourcing fee 福利费Employee benefits/welfare 会议费Coferemce 加班餐费Special duties 市内交通费Business traveling 通讯费Correspondence 电话费Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Rent 管理费Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and printing 运费Transpotation 保险费Insurance premium 支付手续费Commission 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of consumption 劳动保护费Labor protection fees 季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss 收入Income 业务收入OPERATING INCOME 5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenue5102 其他业务收入Other operating revenue 材料销售Sales materials 代购代售包装物出租Wrappage lease 出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax 其他收入Other revenue 5201 投资收益Investment income 短期投资收益Current investment income 长期投资收益Long-term investment income 计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入Subsidize revenue 国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue 5301 营业外收入NON-OPERATING INCOME 非货币性交易收益Non-cash deal income 现金溢余Cash overage 处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit 罚款净收入Net amercement income 支出Outlay业务支出Revenue charges 5401 主营业务成本Operating costs 产品销售成本Cost of goods sold 服务成本Cost of service 5402 主营业务税金及附加Tax and associatecharge 营业税Sales tax 消费税Consumption tax 城市维护建设税Tax for maintaining and building cities 资源税Resources tax 土地增值税Increment tax on land value 5405 其他业务支出Other business expense 销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service 其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses 代销手续费Consignment commission charge 运杂费Transpotation 保险费Insurance premium 展览费Exhibition fees 广告费Advertising fees5502 管理费用Adminisstrative expenses 以前年度损益调整Prior year income adjustment 职工工资Staff Salaries 项目财务project finance 修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure 研究与开发费Research and development expense 福利费Employeebenefits/welfare 职工教育经费Personnel education 待业保险费Unemployment insurance 劳动保险费Labour insurance 医疗保险费Medical insurance 会议费Coferemce 聘请中介机构费Intermediary organs 咨询费Consult fees 诉讼费Legal cost 业务招待费Business entertainment 技术转让费Technology transfer fees 矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees 房产税Housing property tax 车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax 印花税Stamp tax 5503 财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign exchange loss 各项手续费Charge for trouble 各项专门借款费用Special-borrowing cost 5601 营业外支出Nonbusiness expenditure 捐赠支出Donation outlay 减值准备金Depreciation reserves 非常损失Extraordinary loss 处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement 罚款支出Amercement outlay 5701 所得税Income taxa payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies accounting principle accounting treatment accountsreceivables accounts 账项accredited investorsaccumulated allowanceacknowledgementrequirement 对承认的要求acquisition of assetsacquisitions 兼并Act onProduct Liability action 诉讼actual ownershipadditional filingsadditional marginadditional riskadditions （设备的）附件adjusted tax basisadjustment of yieldadministrative feeAdministrative Lawadvance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association after-tax rate 税后利率aggregate rents合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT （Alternative Minimum Tax）（美国）可替代最低税analogous to 类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws 适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation 近似arbitrary and artificially high value （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 仲裁绝对和无会计政策会计准则会计处理应收账款经备案的投资人累计准备金资产的取得（德国）生产责任法事实上的所有权补充备案附加利差附加风险已调整税基对收益的调整管理费（美国）行政法非洲租赁协会arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor （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at the expiry 期限届满时ATT （automatic transfer of title）所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe 反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option 廉价续租任择权basic earnings per share 每股基本收益basic rent 基本租金（各期应付的租金）beneficiaries 受益人big-ticket items 大额项目bill and collect 开票和收款binding agreement 有约束力的协议blind vendor discount 卖主暗扣bluebook 蓝皮书（美国二手市场设备价格手册）book income 账面收入book loses 账面亏损borrower 借款人BPO（bargain purchase option）廉价购买任择权bridge facility 桥式融通bridge 桥梁broker fee 经纪人费brokers 经纪人build-to-suit leases （租赁物由承租人）承建或承造的租赁协议bulldozer 推土机bundled additional services 捆绑（在一起的）附加服务bundling 捆绑（服务）business acquisition 业务收购business and occupation tax 营业及开业许可税business generation 业务开发business trust 商业信托by（e）-laws 细则byte 字节cable TV network 有线电视网络cable 电缆cancelability 可撤销性cancelable 可撤销的capacity 资格capital allocation 资本分派capital constraint 资金掣肘capital contribution 出资额capital cost 资本费用capital expenditure 基建费用capital lease 融资租赁协议capital market 资本市场capitalize 资本化captive finance company 专属金融公司captives 专属公司carrying amount 维持费用carrying value 账面结存价值case law 案例法cash collatera1 现金抵押cash election 现金选择cash flow coverage ratio 现金流偿债能力比率cash flow 现金流classification opinion 分类观点classification process 归类过程clawback （用附加税）填补（福利开支）client 顾客clinic 诊所collateral agent 副代理人collateral tracking system抵押物价值by third party medical 以第三方到期医疗应收款作为质collateral 抵押物collect and disburse 收取和支付cash receipts and cash applications 现金收入及现金运用casualty value 要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty 灾变、事故CAT（computer-added tomograph）依靠电脑的层析X 射线摄影机category 种类causal sale 偶然销售ceiling 上限cellular（mobile）移动通信central authority 中央集权certificate of acceptance 接受证书、验收证书certificate of participation 共享证书certificate 证书charitable trust 公益信托chattel mortgage 动产抵押chattel paper 动产文据checking account 存款支票户checklists 审核内容清单circuit board 线路板civil and commercial law 民商法Civil Code （德国）民法典civil law country （欧洲大陆各国的）大陆法系国家claim 权利要求classes 级别classification criteria 归类标准classification determination 类别的确定classification indicators 分类指标collectibility 可收回程度collection 托收comfort level 方便程度commerce clause 商务条款commercial risk 商业风险commercial terms 商业条款commissions 佣金commitment 承诺common carriage 通用车队common law country （英美等）海洋法系国家common trust 共同信托commonality 通用性compensate 补偿competitive risk 竞争风险competitor 竞争者complex finance leases 复杂的融资租赁comprehensive income 综合收入comptroller 审计官computer 计算机conceptual difference 概念上的差别concession period 持有特许权的期间concession 让步、特许conclusion 结论conditional sales agreement 附条件销售协议conditions of usage 使用条件conduit structure 管道结构（的公司）confidentiality 保密性configure 改装conflict 冲突connectivility （信息传递中的）可连通性consensual or non-consensual lien 同意或非经同意的留置权consent 同意consideration 对价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 咨询及顾问服务Consumer Credit Act （德国）消费者信用法consumer price index 消费者价格指数consumer secured transaction 消费者有担保交易consumer transaction 消费者交易consumption tax 消费税container 集装箱contingent rental 随机租金contingent rents 随机租金continuation beyond the termination date 终止日后的接续continuous and close customer contact 同客户持续而紧密的接触contract maintenance （对设备的）合同维修contract origination 合同开发contract pool 合同池contract portfolio 合同组合contract sales 合同出售contracting cost 缔约成本contracting states 缔约国contracts for services 服务合同contractual provisions 合同条款contributions 出资Convention on the Recognition and Enforcement of Foreign Arbitral Award 承认和执行外国仲裁裁决公约convention 公约converted subordinated notes 可转换次抵押物跟踪制度collateral valuecollateralizedreceivables dueclassification of leases 租赁协议分类级票据convincing case 有说服力的案例core framework 核心框架corporate aircraft 公务（飞）机corporate debt market 公司债市场corporate guarantees 公司担保corporate income tax 公司所得税corporation 公司correlation 相关性cost of capital 资金成本cost of funds 筹资成本cost of sale 销售成本coterminous rate 同期利率counsel 律师counterclaim 反诉counterpart 副本course of dealing and usage of trade 交易习惯和贸易惯例covenants 契约coverage （保险中的）险别crane 起重机credit and liquidity enhancement 信用及流动性增级credit card receivables 信用卡应收款credit card 信用卡credit development 信用变化credit enhancement 信用增级credit history and profile 信用记录和规模credit rating 信用等级credit risk allocation and management 信用风险的分摊及管理credit risk 信用风险credit underwriting process 信用担保程序credit-based lessor 立足于信用的出租人credit-oriented lessor（经营租赁中的）信贷导向型出租人creditors 债权人creditworthiness 信誉criterion （衡量用的）标准critical goals 关键性目标cross-border funding 跨境融资currency risk 货币风险current and non-current liabilities 当期及非当期负债current ratio 流动比率current realization 即期实现cushion 缓冲customer contact 客户联系customer's purchase cycle 客户的购买周期customers 客户damage 损害dampening effect 削弱性效应data transfer 数据转换data transmission 数据传输DDC （dedicated contract carriage）指定车型及司机的合同车队dealer lessors 供应商出租人debt capital 债务资本debt covenant 债务契约debt instruments 债务证书debt issuance costs 债务发行成本debt maturities 债务期限debt securities 债务证券debt service 债息debt-equity ratios 自有资金负债率debt-equity treatment 债务－权益处理debtor 债务人debt-to-equity ratio 权益负债率decay （机械设备的）腐蚀declarations 声明dedicated capacity carriage 指定最低运输量的合同车队dedicated carriage 一应俱全的车厢deductibility 可抵扣程度deduction 扣减default 违约defeasance structures 带有废止条款的结构defense 抗辩deficiency claim 损失索赔deficiency 损失、缺陷definitional maze 定义上的暧昧不明definition 定义deflation 通货紧缩deinstallation 拆卸delay in delivery 延迟交付delinquencies 拖欠delivery and acceptance process 交付及验收程序denunciation 退出deposit account 押金账项deposit taker 存款接受者deposition 处置depreciated value 折余价值depreciation allowance 折旧提存depreciation benefit 折旧好处depreciation deductions 折旧抵扣depreciation expense 折旧费用depreciation period 折旧期间deregulation 解除管制derivative financial instruments衍生的金融工具/、designated location 指定的位置detention 扣押detraction 减损developed and mature market 发达而成熟的市场diagnostic equipment 诊断设备differentiation 差别化digitization 数字化diluted earning per share 每股稀释后收益direct and consequential damage 直接和间接损失direct financing lease 直接融资租赁direct tax 直接税disaster recovery services （电脑租赁的）救灾服务disclaimer 免责disclosure items 披露项目discount rate 折现率discounted present value 折现值discretion 自由酌情处理discrimination 差别待遇disguised credit sale 变相信贷销售disguised purchaser of the leased asset 经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process 争议解决程序dissolution 解散distinction 区别distinctive triangular relationship 特有的三边关系distribution 分配diverse nuances 多样化的细微差别diversification 多样化diversity 多样性dividends 红利documentation 文件制作及提供domestic law 国内法double taxation agreement 双重课税协议double tax 双重税double-dip tax leases （租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment 定金down time 窝工时间downgraded 信用等级下降downward sloped interest expense line 趋降的利息费用曲线draftsmanship （合同文本的）起草due diligence 应有的审慎durability 耐久性duration of delay 拖延的持续时间duress 胁迫early buyout 提前买断early termination 提前结束earnings before minority interest 少数权益前收益earnings pattern 收益模型EBO （early buyout）提前买断economic benefits 经济利益economic climate 经济气候economic life 经济寿命economic ownership 经济上的所有权education 教育effective date 生效日effective ownership 有效的所有权effective waiver of defenses （对）抗辩的有效放弃effectiveness 有效性electronic mail 电子邮件eligibility 合格性embedded 嵌入emerging lease markets 新兴租赁市场employee benefit plans 雇员福利计划enactment 实施encumbrance 留置权end-of-term consequences 期末结果end-of-term process 期末程序ends up 倒闭end-users 最终用户enforceable 强制性的enforcing remedies 实施补救engine 发动机enhanced equipment trust certificate 增级的设备信托证书enter into force 生效entitlement 权利资格Environmental Liability Act （德国）环境责任法EPS（earning per share）每股收益率equalizing 等量化equipment cost 设备成本equipment defects 设备瑕疵equipment identification 设备认定equipment leasing industry 设备租赁业equipment risk allocation and management 设备风险的分担及管理Equipment Schedule 设备清单equitable owner 衡平法上的所有权人equity capital 权益资本equity contribution 权益出资equity in net loss of invests 投资净损失中的权益equity insertion 权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor 权益投资人equity securities 权益证券ERISA （Employee Retirement Income and Security Act ）（美国）雇员退休收入及担保法escalation clauses 自动调整条款essential use 实质性使用estate （房地产）产业estimated remaining period 估计的剩余期间estimated residual 估计的余值estimates 估计ETO（early termination option）（对）提前结束（的）任择权evolution 演变excess cash 过剩现金excess deduction 超额扣减exchange 交换excise tax 许可证税exclusive remarketing firms （只处置某类设备的）专业性再处置公司executory cost 执行成本exempt assets 免税资产exempt entity 免税机构exercisable 可行使的exercise price 行使（某项权利，例如购买任择权时的）价格exhaustion 损耗Exhibit （契约性文件的）附件EXIM bank （美国）进出口银行expenditure 开支expertise 专长expiration of the initial lease term 初始租赁期限的届满exposure to residual asset value 所承担的资产残值风险express warranty 明示的担保extended retention of possession 对占有的延伸提留extension 延期external reporting risk 财务报告引起的外部风险FAA（Federal Aviation Administration）（美国）联邦航空署face value 面值factoring company 代理融通公司fair market value leases 公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value 公允价值fair wear and tear 合理磨损FASB（Federal Accounting Standards Board） 13 （美国）财务会计标准委员会第13 号说明：租赁FASIT （financial asset securitization investment trust）金融资产证券化投资信托fatal illness 绝症features 装置federal income tax 联邦所得税Federal Tax Court （德国）联邦税务法庭federally guaranteed mortgage 联邦保证抵押fee receivable 应收费fee subordination 附加费fee-based financing services 以收费为基础的融资服备Felalease 拉美租赁协会fiber optics 光纤fiduciary responsibilities 受托责任filing 备案finance and other income 财务及其它收入finance charges 财务费用finance companies 金融公司、财务公司finance lease laws 融资租赁法律finance lease 融资租赁协议financial assets 金融资产financial bottom line financial components financial distortion financial institution financial instruments financial leasing transaction 融资租赁交易financial leasing 融资租赁financial lessor 融资出租人financial performance 财务业绩financial ratios 财务比率financial reality 财务现实financial reporting risk（因财务失真所导致的）财务报告风险financial statement appearance 资产负债表的表现financial terms 融资条件financiers 融资人financing source 融资来源finding 认定firm term 确定的条款firstamendment leases fivedifferent frameworks 环境的）五个不同的框架fixed investment trust fixed purchase option fixed rate 固定利%C early buyout 提前买断early termination 提前结束earnings before minority interest 收益earnings pattern 收益模型EBO （early buyout）提前买断economic benefits 经济利益economic climate 经济气候economic life 经济寿命economic ownership 经济上的所有权education 教育effective date 生效日effective ownership 有效的所有权effective waiver of defenses （对）抗辩的有效放弃effectiveness 有效性electronic mail 电子邮件eligibility 合格性embedded 嵌入emerging lease markets 新兴租赁市场employee benefit plans雇员福利计划enactment 实施encumbrance 留置权end-of-term consequences 期末结果end-of-term process 期末程序ends up 倒闭end-users 最终用户enforceable 强制性的enforcing remedies实施补救engine 发动机enhanced equipment trust certificate 增级的设备信托证书enter into force 生效entitlement 权利资格Environmental Liability Act （德国）环境责任法EPS（earning per share）每股收益率equalizing 等量化equipment cost 设备成本equipment defects 设备瑕疵equipment identification 设备认定equipment leasing industry 设备租赁业equipment risk allocation and management 设备风险的分担及管理财务底线财务成份财务失真金融机构金融证书，金融工具首期更改租赁协议（作为租赁交易宏观固定投资信托固定价格购买任择权少数权益前Equipment Schedule 设备清单equitable owner 衡平法上的所有权人equity capital 权益资本equity contribution 权益出资equity in net loss of invests 投资净损失中的权益equity insertion 权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor 权益投资人equity securities 权益证券ERISA （Employee Retirement Income and Security Act ）（美国）雇员退休收入及担保法escalation clauses 自动调整条款essential use 实质性使用estate （房地产）产业estimated remaining period 估计的剩余期间estimated residual 估计的余值estimates 估计ETO（early termination option）（对）提前结束（的）任择权evolution 演变excess cash 过剩现金excess deduction 超额扣减exchange 交换excise tax 许可证税exclusive remarketing firms （只处置某类设备的）专业性再处置公司executory cost 执行成本exempt assets 免税资产exempt entity 免税机构exercisable 可行使的exercise price 行使（某项权利，例如购买任择权时的）价格exhaustion 损耗Exhibit （契约性文件的）附件EXIM bank （美国）进出口银行expenditure 开支expertise 专长expiration of the initial lease term 初始租赁期限的届满exposure to residual asset value 所承担的资产残值风险express warranty 明示的担保extended retention of possession 对占有的延伸提留extension 延期external reporting risk 财务报告引起的外部风险FAA（Federal Aviation Administration）（美国）联邦航空署face value 面值factoring company 代理融通公司fair market value leases 公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions fairvalue 公允价值fair wear and tear 合理磨损FASB（Federal Accounting Standards Board）13（美国）财务会计标准委员会第13 号说明：租赁FASIT （financial asset securitization investment trust）金融资产证券化投资信托fatal illness 绝症features 装置federal income tax 联邦所得税Federal Tax Court （德国）联邦税务法庭federally guaranteed mortgage 联邦保证抵押fee receivable 应收费fee subordination 附加费fee-based financing services 以收费为基础的融资服备Felalease 拉美租赁协会fiber optics 光纤fiduciary responsibilities 受托责任filing 备案finance and other income 财务及其它收入finance charges 财务费用finance companies 金融公司、财务公司finance lease laws 融资租赁法律finance lease 融资租赁协议financial assets 金融资产financial bottom line financial components financial distortion financial institution financial instruments financial leasing transaction 融资租赁交易financial leasing 融资租赁financial lessor 融资出租人financial performance 财务业绩financial ratios 财务比率financial reality 财务现实financial reporting risk（因财务失真所导致的）财务报告风险financial statementappearance 资产负债表的表financial terms 融资条件financiers 融资人financing source 融资来源finding 认定firm term 确定的条款first amendment leases five different frameworks 环境的）五个不同的框架fixed investment trust fixed purchase option fixed rate 固定利率fixed wire 有线（通信）fixture filing 固定备案flexibility 灵活性floating lease accrued interest receivable 浮动租赁应计的应收利息fluctuation 波动FMRV（fair market rental value）公允的租金市值footnote disclosure 通过附注披露foreclosure disposition 扣押抵债处置foreclosure 了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift 叉车form report 格式报告forward rate agreement远期利率协议forwardstart swaps 远期掉期fourcriteria （区别融资租赁和经营租赁的）四项标准fractional interest 零散权益franchise 特许权fraud 欺诈free standing derivative instruments 自力支撑的衍生工具from cradle to grave 从摇篮到坟墓（指自始至终全程服务）front-end payment 前端支付FSL（full-service lease）全程服务租赁fuel use tax 燃料使用税full commitment 全额承诺full disclosure 充分披露full-payout versus non-full-payout 全额支付还是非全额支付full-payout 全额支付full-service lease 全套服务租赁fund appropriation 拨款fund risk 筹资风险funding resources 筹资渠道funding risk 筹资风险furnish 供应future cash flow 未来的现金流future lease payment 未来租赁付款GAAP(generally accepted accounting principle) 公认会计准则gains 收益gear ratio 资本充足率gearing 资本充足率general intangible 一般无形物geographic distance 地理上的距离German Insolvency Act 德国破产法global leasing industry 全球租赁业global survey 全球调查globalization 全球化goods 货物goodwill 商誉governmental agency 政府(指定的)代理机构governmental body 政府机构governmental fund 政府基金governmental taking 政府征用GPTD(gross profit tax deferral) 毛利税递延grantor trust 委托人信托grantors 委托人grantor 授予人growth rate 增长率guaranteed residual value 有担保的残值guarantee 担保hallmark 印记hardware 硬件harmonization( 在有着不同法规情况下的) 协调headings 标题health care merchant fund incorporation 保健商融资公司health care receivables 保健应收款health care services 保健服务healthcare provider 保健提供者heavy maintenance 大修hedge against inflation 抵御通涨hedge 套期保值helicopters 直升机hell-or high water公允市值交易财务底线财务成份财务失真金融机构金融证书，金融工具首期更改租赁协议（作为租赁交易宏观固定投资信托固定价格购买任择权。