LEASE FINANCE prime fi
美国prime评级标准
美国prime评级标准美国prime评级标准是指美国信用评级机构对债券发行人及其发行的债券进行评级的一套标准。
这些评级标准是由著名的评级机构如标准普尔、穆迪和惠誉等制定并执行的。
美国prime评级标准通常被投资者用来衡量债券的信用风险，以便做出投资决策。
首先，美国prime评级标准将债券发行人分为不同的信用等级，通常从最高到最低分为AAA、AA、A、BBB、BB、B、CCC、CC和C等级。
其中AAA代表极低的信用风险，而C代表极高的信用风险。
这些等级反映了债券发行人偿付债务的能力和意愿，投资者可以根据这些等级来评估债券的风险和回报。
其次，美国prime评级标准主要考虑的因素包括债券发行人的财务状况、盈利能力、偿债能力、行业前景、管理团队、市场地位等。
评级机构会通过对这些因素的分析和评估，来确定债券发行人的信用等级。
例如，如果一个公司的财务状况良好，盈利稳定，偿债能力强，那么它可能会被评为高等级的债券发行人。
另外，美国prime评级标准也会考虑宏观经济环境和政治因素对债券发行人的影响。
例如，如果一个国家的政治不稳定，经济增长放缓，通货膨胀率上升，那么债券发行人的信用风险可能会增加，导致其信用等级下降。
此外，美国prime评级标准还会考虑债券的担保情况。
如果债券发行人提供了担保或抵押品，那么这将提高债券的信用等级。
因为担保可以降低投资者的信用风险，一旦债券发行人无法履行债务，投资者可以通过担保品来获得偿付。
总的来说，美国prime评级标准是投资者评估债券信用风险的重要参考依据。
通过对债券发行人的财务状况、市场环境、担保情况等因素进行综合评估，评级机构可以为投资者提供独立、客观的信用评级，帮助他们做出明智的投资决策。
投资者在选择债券投资时，应该充分了解美国prime评级标准，并结合自身的风险偏好和投资目标，谨慎选择适合自己的债券产品。
国际商务英语写作模板：商业计划书
国际商务英语写作模板：商业计划书篇一：商业计划书模板---英文版精编资料商业计划书模板---英文版BUSINESS PLAN TEMPLATEBUSINESS PLAN[My Company]123 MainStreetAnytown, USA -4567[Your Name][DATE]TABLE OF CONTENTS...商业计划书商业计划书模板---英文版BUSINESS PLAN TEMPLATEBUSINESS PLAN[My Company]123 Main StreetAnytown, USA 10000123-45671[Your Name][DATE]2TABLE OF CONTENTSExecutiveSummary ........................................... ................................................... .. (1)Management ........................................ ................................................... ................................................... . (2)[Company] History ........................................... ................................................... .. (5)[Product/Service] Description ....................................... ................................................... . (7)Objectives......................................... ................................................... ................................................... .. (9)Competitors ....................................... ................................................... ................................................... .. (10)Competitive Advantages ........................................ ................................................... .. (11)Innovation ........................................ ................................................... ................................................... . (13)Pricing ........................................... ................................................... ................................................... (14)Specific Markets ........................................... (15)Growth Strategy .......................................... ................................................... . (16)Market Size and Share ............................................. ................................................... (17)Targeting New Markets ........................................... ................................................... . (18)Location .......................................... ................................................... ................................................... .. (19)Manufacturing Plan .............................................. (20)Research & Development ....................................... ................................................... . (21)Historical Financial Data .............................................. ................................................... .. (22)Proforma Financial Data .............................................. ................................................... .. (23)Proforma Balance Sheet ............................................. ................................................... (26)Cost Control ........................................... ................................................... (27)Effects of Loan or Investment ........................................ ................................................... (28)Attachments ....................................... ................................................... ................................................... . (29)3Executive Summary [My Company] was formed as a [proprietorship, partnership, corporation] in [Month, Year] in [City, State], by [John Doe] in response to the following market conditions:[Startup, growth] opportunities exist in [Product/Service].The need for use of efficient distribution (转载于: 小龙文档网:国际商务英语写作模板：商业计划书)and financial methods in these overlooked markets.[I/We] have several customers who are willing to place large [orders,contracts] within the next three months.Several other prospective [customers/clients] have expressed serious interest in doing business within six months. [I/We] previously owned a company that was active in the widget markets. Over the past few years I spent much time studying ways to improve overall performance and increase profits. This plan is a result of that study. The basic components of this plan are:1. Competitive pricing2. Expand the markets3. Increased advertising4. Lower our unit costs,5. Thereby achieving higher profits.1. Sign contracts2. Increased advertising3. Increase office staffTo this end, [I/we] need investment from private individuals and/or companies. A total of $XXX isbeing raised which will be used to finance working capital, plant and equipment. The company will be incorporated and common stock issued to investors. The company will be run as a [proprietorship, partnership, corporation].Financial Goals Sales Net Income Earnings pershareYear 1 $25,000 .01 Year 2 $250,000 .12 Year 3 $375,000 .141Management[Name] [Title]??[Experience]??Sales growth from zero to $1,000,000 in five years.??Led market in market share - 30%.Formulated advertising budgets & campaigns.Pioneered new distribution channels. Established national sales force.Established national repair & service centers.Brought new and innovative products to the market.Designed point-of-purchase materials.[Education}University of BostonBoston, MA- Computer SciencesPresidentJohn Q. Doe, Chief Executive Officer, and Director since February 1988 and President since January 1990. Mr. Doe was the founder and Chief Executive Officer of the original operating company known as Random Excess, Inc. He has had experience in the widget field with his own firm, John Doe Co., of Oshkosh (Wisconsin), from 1980 to 1987. This firm was sold to FatCat Widgets, Inc. in 1987.篇二：商务英语写作(商业计划书写作格式)商务英语写作:商业计划书写作格式XX-03-24 13:39:08 来源：爱词霸资讯官网封面 (Title page)企业的名称和地址Name and address of business负责人的姓名和地址Name(s) and address(es) of principals企业的性质Nature of business报告机密性的陈述Statement of confidentiality目录 (Table of contents)1. 概述/总结 (Executive summary)2. 行业及市场分析 (Industry analysis)对未来的展望和发展趋势 (Future outlook and trends)竞争者分析 (Analysis of competitors)市场划分 (Market segmentation)行业预测 (Industry forecasts)3. 企业的描述 (The description of the venture)企业的宗旨和目标（Mission statement and objectives）产品或服务的描述 (Description of the product or service)企业的规模 (Size of business)产品的进一步开发(Future potential/product development)竞争优势 (Competitive advantage)办公设备和人员 (Office equipment and personnel)创业者的背景 (Backgrounds of entrepreneurs)4. 生产计划 (Production plan)制造过程/被分包的数量 (Manufacturing process /amount subcontracted)选址 (Location)厂房 (Physical plant）机器和设备 (Machinery and equipment）原材料的供应情况 (Sources of raw materials to be supplied)生产能力和提高的可能性 (Output limitations， if any， and scale-up possibilities）质量控制计划 (Quality control plans)5. 营销计划 (The marketing plan)定价 (Pricing)分销 (Distribution)促销 (Promotion)产品预测 (Product forecasts)预见的涨价 (Anticipated mark-up)竞争对手的反应 (Competitors’ response)市场份额预测 (Market share projection)控制 (Controls)6. 组织计划 (Organizational plan)所有权的形式 (Form of ownership)合作者或主要股权所有人的身份 (Identificationof partners or principal shareholders)负责人的权利 (Authority of principals)管理层成员的背景 (Management team background) 组织成员的角色和责任(Roles and responsibilities of members of organization)7. 风险与对策分析(Assessment of risks)企业弱点的评价 (Evaluate weakness if business)新技术 (New technologies)应急计划 (Contingency plan)8. 财务计划 (Financial plan)各种业绩比率和投资回报 (Summary of performance ratios, ROI etc.)销售预测 (Sales forecasts)财务预测的假设(Assumptions underpinning financial forecasts)损益表(Income statement / Profit and loss statement)预测现金流量表 (Cash flow projections)资产负债预估表 (Pro forma balance sheet)量本利分析 (Break-even analysis)资金来源和运用 (Sources and applications offunds)9. 融资需求 (Financing requirements)融资前的活动小结 (Summary of operations prior to financing)现在的股东和未付债款 (Current shareholders, loans outstanding)资金需要量及时间 (Funds required and timing)投资回报 (The deal on offer)资本负债比率和盈利与利息比率(Anticipated gearing and interest cover)投资者退出方式 (Exit routes for investors)附录 (Appendix)1. 管理人员简历 (Management team biographies)2. 职业咨询人员背景(Names and details of professional advisors)3. 技术参数和图纸 (Technical data and drawings)4. 专利、版权、设计等(Details of patents, copyright, designs）5. 审计的报表 (Audited accounts)6. 信件 (Letters)7. 市场调研数据 (Market research data)8. 租约或合同 (Leaser or contracts)9. 供应商的报价单 (Price lists from suppliers)10. 客户的订单 (Orders from customers)篇三：英文商业计划书模板英语商业计划书（Business Plan）第一讲：概述第二讲：现状分析第三讲：目标确定第四讲：组织结构第五讲：产品分析第六讲：市场分析第七讲：市场策略第八讲：生产分析第九讲：财务分析第十讲：附件第一讲：概述(executive summary)概述是整个商业计划的第一部分，相当于整个商业计划的浓缩，使整个商业计划的精华所在。
描写理财类的英语单词合集
描写理财类的英语单词合集01. 金融finance [ˈfaɪnæns]02. 金融危机financial crisis [faɪˈnænʃl ˈkraɪsɪs]03. 金钱money [ˈmʌni]04. 通货膨胀inflation [ɪnˈfleɪʃn]05. 通货紧缩deflation [ˌdiːˈfleɪʃn]06. 货币currency [ˈkɜːrənsi]07. 虚拟货币virtual currency[ˈvɜːrtʃuəl ˈkɜːrənsi]08. 比特币Bitcoin [ˈbɪtkɔɪn]09. 货币升值revaluation [ˌriːvæljuˈeɪʃn]10. 货币贬值devaluation [diːˌvæljuˈeɪʃn]11. 投资investment[ɪnˈvɛstmənt]12. 投资者investor [ɪnˈvɛstər]13. 理财money management[ˈmʌni ˈmænɪdʒmənt]14. 股票stock [stɑːk]15. 基金fund [fʌnd]16. 债券bond [bɑːnd]17. 不动产real estate [ˈriːəl ɪˈsteɪt]18. 黄金gold [ɡəʊld]19. 银行bank [bæŋk]20. 证券交易所stock exchange[stɑːk ɪksˈtʃeɪndʒ]21. 股市stock market [stɑːk ˈmɑːrkɪt]22. 炒股play the stock market [pleɪ ðə stɑːk ˈmɑːrkɪt]23. 牛市bull market [bʊl ˈmɑːrkɪt]24. 熊市bear market [bɛr ˈmɑːrkɪt]25. 收益return [rɪˈtɜːrn]26. 利息interest [ˈɪntrɪst]27. 风险risk [rɪsk]28. 资本capital [ˈkæpɪtl]29. 资本家capitalist [ˈkæpɪtəlɪst]30. 资本主义capitalism [ˈkæpɪtəlɪzəm]Value <n.> 价值；价格-ation：名词词缀，表示行为、状态、结果。
海外财富管理案例分析：美国银行、美林证券、富达
90年代公 •90年代公司不断拓展机构业务, 企业401(a)、401(k)和403(b)退休计划攀升 司不断拓 至历史新高展机构业务
图27: 富达投资规模不断增加
个人
提供财务计划和建议，包括退 休计划，财富管理，经纪服务 大学储蓄等。
富达Go：智能投顾
富达个性化计划与建议：智能投顾+财 务顾问
富达财富管理：财务顾问
Consultants）模式, 为富裕阶层提供全面的产品和服务, 公司对FC招聘要
求较高，通常需要大学及以上学历，新人要成为合格的FC，必须通过长达三年培训期考验，考核非常严格，第一年通常 淘汰率达75%。除了通过从业资格考试等要求，三年内开发的客户资产量要达到3000万美元才能最后取得FC资格，公司率 先成立理财顾问培训学校。FC激励较强，正式FC没有底薪，其收入全部来源于他所管理的客户资产为公司带来的利润提成，提成比例约32-50%，单 个FC管理上百万美元资产。图23: 美林证券单个FC管理上百万美元资产
1997年
收购Mercury，其客户包括全球十大养老 基金中的五家
1998年
在日本开设33家办公室
1999年
创建Unlimited Advantage， UnlimitedAdvantage基于资产规模收费，每年最低收 费1500美元，服务包括证券无限交易、美 林研究、资产计划等，吸引资产的速度是 以前产品模式的20倍以上，将收入从佣金 收入向资产管理和服务费转变
美林证券: 通过线下及收购等方式实现客户资产快速增长美林证券早期通过在全球增设办公室、扩充投顾人数等方式实现客户数量和资产规模快速增长，后期基于资产规模收费， 服务包括证券无限交易、美林研究、资产计划等，吸引资产的速度是以前产品模式的20倍以上。
股票阿莱德简介
股票阿莱德简介
股票阿莱德（AllyInvest）是美国知名的在线投资平台，旨在提供全方位的投资服务。
该平台由阿莱德金融公司（Ally Financial）运营，公司总部位于密歇根州的底特律市。
阿莱德金融公司成立于1919年，最初是一家汽车贷款公司，随着时间的推移，公司逐渐扩大了业务范围，涉及到了银行、理财、证券等领域。
2016年，阿莱德金融公司收购了在线券商TradeKing，并将其改名为股票阿莱德。
股票阿莱德提供了多种投资产品，包括股票、期权、债券、基金等。
用户可以通过网页端或移动端进行交易，同时，该平台还提供了丰富的研究和分析工具，帮助用户更好地了解市场动态和投资机会。
股票阿莱德的交易费用相对较低，股票交易费用为$4.95，期权交易费用为$4.95加上每张合约$0.65的费用，债券交易费用为$1每张债券，基金交易费用为免费。
此外，该平台还提供了免佣金交易的ETF交易。
股票阿莱德的客户服务也备受好评，用户可以通过电话、邮件、在线聊天等多种方式联系客服，平台还提供了专业的投资顾问服务，帮助用户制定个性化的投资计划。
总体来说，股票阿莱德是一家值得信赖的在线投资平台，其低廉的交易费用、丰富的投资产品和优质的客户服务，使其成为了广大投资者的首选之一。
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财务成本管理英语词汇
internal finance的意思
internal finance的意思
"Internal finance"（内部金融）是一个涵盖多个领域的术语，主要涉及公司或组织内部与金融相关的活动和决策。
它通常涉及资金的筹集、分配、管理以及与公司财务目标、战略和运营相关的各种金融决策。
内部金融的核心在于确保公司有足够的资金来支持其日常运营、投资和扩张计划。
这包括制定预算、管理现金流、评估投资机会、制定风险管理策略以及确保遵守相关法规和会计准则。
内部金融的决策对公司长期成功至关重要，因为它直接影响到公司的盈利能力、竞争力和可持续发展。
因此，内部金融需要综合考虑公司的战略目标、市场环境、行业趋势以及内部资源和能力等因素。
以字母A开头的经济英语词汇
以字母A开头的经济英语词汇以字母A开头的经济英语词汇导语：经济是价值的'创造、转化与实现;人类经济活动就是创造、转化、实现价值，满足人类物质文化生活需要的活动。
下面是YJBYS 店铺收集整理的以字母A开头的经济英语词汇，欢迎参考!Acceleration depreciation 加速折旧Acceleration Clause 加速条款，提前偿付条款Acceptor 承兑人;受票人; 接受人Acceptance 承兑，承兑汇票Acceptance Commission 承兑费用Acceptance Credit承兑信用证，承兑信用Acceptance Market承兑票据市场Acceptance bank承兑银行Accommodation paper 融通票据;担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制;权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者;受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值ACE 美国商品交易所Acid Test Ratio 酸性测验比率;速动比率Across the board 全面一致;全盘的Acting in concert 一致行动;合谋Active assets 活动资产;有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师;保险统计专家ADB 亚洲开发银行ADR 美国存股证;美国预托收据; 美国存托凭证ADS 美国存托股份Ad valorem 从价;按值Affiliated company 关联公司;联营公司After date 发票后，出票后After-market 后市Agreement 协议;协定All-or-none order 整批委托Allocation 分配;配置Allotment 配股Alpha (Market Alpha) 阿尔法;预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证;美国预托收据;美国存托凭证 (简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化;按年计Annual report 年报;年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Appreciation [财产] 增值;涨价Appropriation 拨款;经费;指拨金额Arbitrage 套利;套汇;套戥Arbitration 仲裁Arm's length transaction 公平交易Arrears拖欠，欠款Articles of Association 公司章程;组织细则At-the-money option 平价期权;等价期权ASEAN 东南亚国家联盟 (东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保债券Asset Management 资产管理Asset swap 资产掉期Assignment method 转让方法;指定分配方法ASX 澳大利亚证券交易所Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本;核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所。
series a deals 金融词汇
series a deals 金融词汇Series A Deals 金融词汇投资是企业发展的关键，尤其是在初创阶段。
而Series A Deals（A 轮融资）则是初创企业迈向成熟发展的一道重要关卡。
在这个阶段，公司需要吸引资本来扩大业务、推动创新和实现盈利。
下面将介绍一些与Series A Deals相关的金融词汇。
1. 初创企业（Startups）：指创业者创立的新兴企业。
它们通常具有创新性、成长性和高风险性。
2. 风险投资（Venture Capital）：指为初创企业提供资金的投资活动。
风险投资家通常会投资于高成长潜力的公司，并希望在未来获得高额回报。
3. 投资者（Investors）：指愿意将资金投入初创企业的个人或机构。
投资者通常寻求通过投资实现财务回报。
4. 融资（Fundraising）：指企业通过各种方式筹集资金的活动。
融资通常包括向投资者募集资金。
5. 估值（Valuation）：指对企业价值的评估。
在Series A Deals中，估值通常是根据公司的潜力、市场规模和竞争优势来确定的。
6. 股权（Equity）：指公司的所有权。
投资者通常通过购买股权来获得对公司的所有权。
7. 融资轮次（Funding Rounds）：指投资者向公司注资的不同阶段。
Series A Deals是初创企业的第一轮融资，通常发生在种子轮之后。
8. 投资条款（Investment Terms）：指投资者与初创企业之间的协议和条件。
投资条款通常包括股权比例、估值、投资金额等内容。
9. 营收（Revenue）：指企业从销售产品或提供服务中获得的收入。
在Series A Deals之前，许多初创企业通常还没有明显的营收。
10. 盈利（Profitability）：指企业在扣除所有成本和费用后的净收入。
在Series A Deals之后，企业通常需要向投资者展示实现盈利的能力。
11. 扩张（Expansion）：指企业通过增加市场份额、进入新市场或推出新产品来扩大业务规模。
常见银行英语词汇金融术语
常见银行英语词汇金融术语account number 帐目编号depositor 存户pay-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque 拒付to suspend payment 止付cheque,check 支票cheque book 支票本order cheque 记名支票bearer cheque 不记名支票crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar's note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New York 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 改革underwriting 包销merge 合并portfolio 资产组合unit trust 单位投资信托arbitrage 套汇capital adequacy ratio 资本充足率derivative 金融衍生工具maturity 到期日deregulation 放松管制redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits?? 大额转让存单narrowly-defined 狭义定义的broadly-defined??? 广义定义的required reserve 法定准备金excess reserve 超额准备金monetary base 货币｛流通｝基础open market operations 公开市场操作auction 拍卖non-intervention 不干涉主义net balance 净差｛余｝额advance 贷款retained earnings 留存收益risk-weighted assets 风险加权资产off-balance sheet items 表外业务项目collateral 抵押claims 债权denominate 面值residual maturity 剩余期限mortgage 住房抵押arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 意外开支repurchase agreement 回购协议recourse 追索权irrevocable 不可撤消rediscounting 在贴现market risk exposure市场风险position 头寸debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸clearing bank清算行discount house 贴现行privileged position 最优惠头寸building society 建房协会Japanese Big Bang 日本金融改革dual banking system 双轨银行制度wire transfer 电子转帐laissez-faire 自由放任主义negotiable 可流通的installment 分期付款benchmark 基准利率turnover 成交额outstanding 未付的in favour of 以^为受益人promissory note 本票unsecured 无担保的prime rate 最优惠利率preference share 优先股ordinary share 普通股warrant 认股权current market value 当期市值option contract 期权合同hedging 套期保值Provident Fund 福利基金beneficiary 受益人collecting bank 代收行code 代号，代码，密码uncleared cheque 未清偿支票invoice 发票credit transfer 信用转帐endorsement 背书bearer 持票人defective title 有瑕疵的所有权down payment 首付款traveller's cheque 旅行支票bearer bonds 不记名债券crossed cheque划线支票countersign 联署paying bank 付款行transferable 可转让holder in due course 正当持票人holder in value 有代价持票人overdue 过期dishonoured cheque 拒付支票repo repurchase agreement 回购协议countermand?? 取消garnishee order 向第三债务人下达的资产扣押令winding-up 停业清理secured loan 担保贷款overdraft 透支real estate mortgage 房地产抵押chattel mortgage 动产抵押in presence of 提示reimbursement 偿还withholding interest tax 预扣税custodian 保管access 准入automatic teller machine 自动取款机personal identity number?? 密码.个人识别号passbook 存折insurance broker 保险经纪人hire purchase 租购working capital loan 周转资金start-up loan 创业贷款syndicated loan 辛迪加贷款project financing 项目融资foreign trade financing 对外贸易融资current assets 流动资产accounts receivable 应收帐款agent bank 代理行drawdown period 支用期grace period 宽限期principle 本金tombstone 证券发行公告factoring facilities 保理业务open credit 无担保贷款factor 保理人lessee 承租人lessor 出租人non-resourse 无追索权financial lease 金融租赁operating lease 经营租赁full payout lease 支付租赁true lease 真实租赁conditional lease 条件租赁leverage lease 杠杆租赁electronic date interchange services 电子数据交换服务retail bank??? 商业零售银行private bank 私人银行merchant bank 商人银行risk preference 风险偏好risk taking investor 甘冒风险的投资者risk aversion investor 逃避风险的投资者macroeconomic oriented 以宏观经济为导向的equities origination 股票发行venture capital financing 风险资本融资the spread 价差interest rate swap 利率互换leverage buyout 杠杆收购junk bond 垃圾债券red chips 红筹股"h" shares H股trustee 受托人collection 托收production combination 生产联合production cost 生产成本comparative advantage 相对优势middle agent 中间代理eliminate exchange risk 消除外汇风险shipping insurance 海险guarantee 担保performance bond 履约保证import credit 进口信贷dividends 分红money transfer 转帐bank draft 银行汇票mail transfer 信汇telegraphic transfer 电汇test key测试密钥telex 电报Society for World Inter-bank Financial Telecommunications 环球银行间金融电讯协会standardized format 标准格式clearing house 结算所computer code 电脑代码additional cost 附加成本foreign exchange rate 外汇汇率swing 浮动spot rate 现汇汇率market rate 市场汇率cross rate 交叉汇率forward exchange contract 远期外汇合同currency future contract 货币期货合同quotation 报价单rolling forex 展期外汇option on foreign exchange 外汇期权strike price?? 执行价格expiry date 到期日call option 多头期头put option 空头期权foreign exchange hedge 外汇套期保值foreign exchange swap 外汇掉期superannuation 养老基金pension funds 退休基金brokerage fee 经纪人佣金optimum profit 最高收益canon 标准illegal activities 非法行为speculative purpose 投机目的repayment schedule 还款安排balance sheet 资产负债表income statement 利润表long-term loan 长期贷款country-risk 国别风险quantitative yardstick 定量的评判标准credit risk 信用风险risk assessment 风险评估margin 保证金legal authority 法定权力memorandum and articles of association 公司章程cushion of assets 资产缓冲safe title 所有权credit reference agency 信用查询机构credit standing 信用状况consumer loan 消费信贷bonus 奖金gratuity 退休金track record 工作履历minor's account 未成年人帐户sole proprietors 独资企业private limited company 私人有限公司public limited company 公共有限公司inter-bank lending /borrowing 同业拆借the inter-bank money market 同业拆借市场local currency 本国货币marginal cost 边际成本inter-bank rate 同业拆借利率contingency payout 意外支出natural disaster 自然灾害legal status 法定地位documentary credit 跟单信用证documentary collection 跟单托收export credit insurance 出口信贷保险shipment policy 装运保险单issuing bank 开证行advising bank 通知行confirming bank 保兑行applicant 开证申请人irrevocable documentary letter of credit 不可撤消信用证reimbursing bank 偿付行negotiating bank 议付行verification 证实confirmed credit 保兑信用证payment in advance 预付贷款remitting bank 托收行collecting bank 代收行sight bill 即期汇票term bill 远期汇票clean collection 光票托收bill of lading 提单certificate of originairway bill 航空联运certificate of inspection 检验证明insurance policy certificate 保单证明open account 赊销premium 保险费第十六章特殊类型的借款者-商业部门stockbroking 股票经纪going concern 持续经营net profit 净收益audited accounts 经过审计的帐户registration certificate 注册证明inheritance 遗产tangible security 有形担保intangible personal guarantee 无形个人担保deed 契约dormant partner 不参与经营的合伙人limited partner 有限责任合伙人aggressive management 扩张性管理defensive management 保守性管理gearing 举债经营prior charge 优先偿付债券charges on assets 以资产抵押fixed charge 固定抵押floating charge 浮动抵押overtrading 超资力经营life policy 人寿保险depreciation 折旧indemnity 赔偿legal mortgage 法定抵押leasehold mortgage 衡平法抵押surrender value 租赁财产抵押stocks and shares 股票和证券unquoted shares 非挂牌｛上市｝股票cross-guarantee 交叉担保under influence 不正当影响misrepresentation 与事实不符合的陈述debenture 债券run down 削减acknowledgement 确认tangible assets 有形资产intangible assets 无形资产copy right 版权goodwill 商誉net worth 资产净值cash flow 现金流量current ratio 流动比率quick ratio 速动比率quality of assets 资产质量investment strategy 投资策略trend analysis 趋势分析debt to equity ratio 债务产权率debt service ratio 还本付息比；偿债比率amortization 摊销receivable turnover 应收帐款inventory turnover存货周转write off 注销recession （经济）衰退social unrest 社会动荡uncleared funds 未清算资金credit limit 信贷限额bad debt 坏帐loan restructuring 贷款重新安排recovery 追陪offsetting 补偿legal proceeding 诉讼litigation solicitor诉讼律师Baby bond 小额股票Background 背景background investigation 背景调查background material 背景材料Bad 坏的bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额，结余，差额，平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类balance sheet evaluation 资产负债表评价closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额summary balance sheet 资产负债汇总表Bank 银行all-purpose bank 通用银行bank account balance 银行存款余额bank balance sheet 银行财务状况表bank credit 银行信贷bank debt 银行债务bank discount rate 银行贴现率bank holding company 银行控股公司bank interest 银行利息bank line 银行信用额度bank loan 银行借款bank rate 银行贴现率bank reserve 银行准备金bank’s buying rate 银行买价bank’s call loan 银行同行拆借bank’s selling rate 银行卖价clearing bank 清算银行commercial bank 商业银行cooperative bank 合作银行mortgage bank 抵押银行Banking 金融，银行业banking institution 金融机构Banking Law 银行法banking sector 银行部门Bankrupt 破产ba nkrupt’s assets 破产者的财产Bankruptcy 破产act of bankruptcy 破产法案arrangement in bankruptcy court 迫产法庭调解bankruptcy administrator 破产管理人bankruptcy amendment act 破产修正案bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）bankruptcy code chapter 11--- reorganization 破产法第11章 (重组）bankruptcy court 破产法院bankruptcy debtor 破产债务人bankruptcy judge 破产判决bankruptcy law 破产法bankruptcy notice 破产公告bankruptcy ordinance 破产条例bankruptcy petition 要求宣布破产bankruptcy proceedings 破产程序bankruptcy rules 破产规定bankruptcy trustee 破产受托人declaration of bankruptcy 宣布破产Bargain 议价，讨价还价Basic 基本的，基础basic account 基本帐户basic accounting unit 基本核算单位Bear 空头，卖空bear account 空头帐户bear market 熊市，淡市bear transaction 空头交易Beat 还价，杀价Below par 低于票面价值Benchmark 基准Benefit 利益，受益，福利，津贴benefit country 受惠国benefit fund for employees 职工福利基金benefit program 福利计划Benefited 受益的benefited party 受益方Benevolent fund 慈善基金Beta 贝塔（与股票相关的）系数beta risk measurement 贝塔风险系数测定Bid 投标，报价，出价bid bond 投标押金bid opening date 开标日期bid price 买方出价call for bid 招标invite bid 招标Bidder 投标人，投标商Bidding 投标，出价bidding documents 标书Big Board 指美国纽约股票交易所Big Six 指美国六大会计事务所Big Three 指美国三大汽车公司Bilateral 双边的bilateral agreement 双边协议bilateral loans 双边贷款bilateral trade 双边贸易Bill 票据，帐单，发票，钞票bill receivable account 应收票据帐户treasury bill 国库债券Black 黑色的，黑市的blank market price 黑市价格black market transaction 黑市交易Blank 空白的blank check 空白支票Blanket 一揽子的blanket insurance 统括保险blanket mortgage 一揽子抵押Blue chip 兰筹股Blue-chip share 头等股票Blue-chip stock 热门股票Blue-collar worker 兰领工人Blue-sky law 兰天法（防欺诈凭空发行股票的法律）Board 董事会，委员会，理事会board chairman 董事长board meeting 董事会议board of administration 董事会，理事会board of arbitration 仲裁委员会board of audit 审计委员会board of directors 董事会，理事会board of executive director 执行董事会，执行委员会board of manager’s 理事，董事board of supervisors 监事会board of trustees 受托委员会Bond 债券，证券，公债bond broker 债券经纪人bond creditor 债券债权人bond discount 债券折价bond issue 债券发行bond market 债券市场bond premium 债券溢价bond rating agency 债券评级机构bond yield 债券收益callable bond 通知偿还债券convertible bond 可转换债券government bond 政府债券junk bond 拉圾债券listed bond 挂牌债券，上市证券mortgage bond 抵押债券municipal bond 市政债券preference bond 优先债券，优先股registered bond 记名债券treasury bond 国库债券unlisted bond 未挂牌债券，未上市证券Bonded 保税的，有抵押的bonded area 保税区bonded factory 保税工厂bonded goods 保税货物bonded warehouse 保税仓库Bonus 奖金，红利，津贴bonus issue 发放红利股bonus-percentage of profit 利润率分红bonus share 分红股，红利股Book 书籍，帐簿，记帐，定票，订货book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值Boom 繁荣，景气Borrow 借入borrow money on credit 信用借款Borrowed 借入的borrowed capital 借入资本borrowed funds 借入资金borrowed reserve 借入准备金Borrowing 借款，借用。
加拿大银行术语汇编
用语汇编—FROM RBC银行网站不同国家的理财用语都可能有所差异。
这页为您提供一系列在本网站使用的主要理财词汇和用语，以及其定义，并以英文字母次序排列。
AAccount balance(賬戶余額)—指目前賬戶的資金結余。
Amortization period(分期摊还年期)—全数清还房屋贷款金额所需的年数。
Asset class(资产类别)—拥有某些主要共同点的金融投资项目类别。
三类主要资产类别分为：股票类、固定入息类(例如债券和房屋贷款)及现金或等同现金类(例如货币市场投资)。
Automated Teller Machine，简称ATM(自动柜员机)—这种自助式机器让您使用您的客户卡及个人识别密码 (PIN) 进入您的账户，进行基本理财交易，例如存取现金。
它也被称作银行自动柜员机 Automated Banking Machine (ABM)Automatic Savings Program，简称ASP(自动储蓄计划)—一项您预先安排的计划，该计划定期如每周、每双周或每月，将一笔指定金额的款项自动从您的理财账户转到某储蓄账户或注册退休储蓄计划(RRSP)内。
Automobile insurance(汽车保险)—这是一种保险，在发生意外事故、遭到故意破坏或盗窃时为您提供保障，支付有关汽车损毁，或您自己或他人受伤等费用。
在加拿大，您必须有汽车保险才可驾驶汽车。
BBalanced fund(平衡基金)—一种持有包括固定收益项目、股票项目及等同现金项目的互惠基金。
Bank draft(银行汇票)—请参考money orders 及 bank drafts。
Banking card(银行卡)—请参考Client Card。
Banking machine(银行柜员机)—请参考Automated Teller Machine。
Beneficiary(受益人)—获权得到金钱或其他利益的人士。
视乎个别情况，这有可能包括您遗嘱上指定的人士、您人寿保险保单上所指定的人士，又或您指定在其升读大专院校时，可从注册教育储蓄计划(RESP)取得款项的某位或某几位儿童。
会计科目英文翻译
会计科目英文翻译一、资产类 Assets流动资产 Current assets货币资金 Cash and cashequivalents1001 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 deposits1101 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 acceptance 1121 应收股利 Dividendreceivable1122 应收利息 Interestreceivable1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves 1151 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 goods 1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 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 Inventoryfalling price reserves1291 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 investment 1401 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 stocks1402 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 bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciationreserves债权投资减值准备 Bcreditor'srights 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 Transportationfacilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 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 reserves 1601 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 overhaulproject1605 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 reserves1815 未确认融资费用Unacknowledged financialcharges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Waitdeal intangible assets loss or income'191102待处理固定资产损溢 Waitdeal fixed assets loss orincome二、负债类 Liability短期负债 Current liability2101 短期借款 Short-termborrowing2111 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 revenue2151 应付工资 Accrued wages2153 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 addedtax 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 '217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income 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 payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities 2301 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 year 2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium onbonds'231103 债券折价 Discount on bonds'231104 应计利息 Accruedinterest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year 2331 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 year 2341 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 Othercapital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legalsurplus'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 on return of investment利润 Profits3131 本年利润 Current yearprofits3141 利润分配 Profitdistribution'314101 其他转入 Otherchengeover 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 reserve for 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 ofmanufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 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 onseasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 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 revenue5201 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 Withdrawalof 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 revenue5301 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 salesof intangible assets固定资产盘盈 Fixed assetsinventory profit罚款净收入 Net amercement income 支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax formaintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 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职工工资 Staff Salaries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 unionexpenditure研究与开发费 Research and development expense福利费 Employee benefits/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 Intermediaryorgans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 tax5503 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-borrowingcost5601 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 assetsinventory loss债务重组损失 Loss on arrangement 罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferredexpense融资租赁——未担保余值 Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability & Equity三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以―—‖填列）Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以―—‖填列） Profit from operation ( - means loss)加：投资收益（亏损以―—‖填列） Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以―—‖填列）Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以―—‖填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less:Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失 Losses from natural disaster 3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents。
中英对照租赁词汇(中)
中英对照租赁词汇(中)J机场airports（铁路）机车 locomotive机动车费 motor carrier fee机构融资institutional finance机构文件organizational documents（飞机的）机身airframe机制mechanism基本利率prime interest rate基本租金（各期应付的租金）basic rent基础设施infrastructure基建费用 capital expenditure级别 classes（将目标市场定位于某类规模客户的）极化polarization 即期实现current realization即时转移present transfer疾病 illness集装箱container计算机computer技术上的定位technological orientation技术老化technological obsolescence记录 record继承人 successors（合同到期后的）继续有效程度survivability价格指数prices indices间接税 indirect tax间接的银行租赁indirect bank leasing兼并acquisitions监管程序supervisory process监管 supervise监控 monitoring检修 overhaul检验inspection检验报告inspection report检验结果inspection findings检验员inspector减记 write-off减少reduction(对)减税(的)兴趣tax appetite减损detraction简单融资租赁 simple finance leases交付及验收程序delivery and acceptance process交换exchange交易transactions交易成本transaction costs交易税transaction tax交易特许（销售）税transaction privilege(sale)tax交易习惯和贸易惯例course of dealing and usage of trade 教育education加入accession（美国的）加速成本回收的折旧MACRS depreciation加速支付 accelerated payment价值比value ratio节税 tax saving结论conclusion接受acceptance接受日 acceptance date解除relieve解除管制deregulation解散dissolution(期限)届满(时)at the expiry借款人 borrower金融工具 financial instruments金融公司finance companies金融机构financial institution金融证书financial instruments金融资产证券化投资信托 FASIT (financial asset securitization investment trust)金融资产 financial assets进度计划 schedule进口租赁in-bound leases进款proceeds近似approximation竞争风险competitive risk竞争者 competitor经得起检验的案例verifiable case经纪人费broker fee经纪人 brokers经济利益economic benefits经济气候economic climate经济上的所有权economic ownership经济寿命economic life经营效率 operational efficiency经营租赁operating leasing经营租赁协议operating leases净财富税net worth tax净出资余额net investment outstanding净收益net earnings, net margin净现金出资余额net cash investment outstanding净应税收入net taxable income净值net value净租赁（指不附带任何技术服务的租赁）net lease（电脑租赁的）救灾服务disaster recovery services绝对和无条件付款 absolute and unconditional payments绝对责任条款hell-or high water clauses绝症 fatal illness拒绝objection拒收rejectK卡车track开票和收款 bill and collect开支expenditure抗辩defense嵌入的embedded可撤销的cancelable可撤销性cancelability（固定利率中期融资）可得到程度availability of fixed rate medium-term financing可抵扣程度deductibility可收回程度collectibility, recoverability可回收金额recoverable amount可回收净额 net collectible value可减税的费用tax deductible expense（信息传递中的）可连通性connectivility（美国）可替代最低税AMT (Alternative Minimum Tax)可行使的exercisable可营利地运用profitable operation可予驳回的推定rebuttable presumption可转换次级票据converted subordinated notes客户customers客户的购买周期customer's purchase cycle客户联系customer contact扣减deduction, abatement扣留arrest, recoupment扣押detention, levy扣押抵债处置foreclosure disposition会计处理accounting treatment会计利益accounting benefits会计期间 accounting period会计政策accounting policies会计准则accounting principle(对)会计准则(的)巧妙运用manipulation of accounting principle s 跨境融资 cross-border funding宽机身飞机wide-body aircraft宽松条款 lenient terms库存锁定 treasury locks亏损防堵loss containment捆绑(在一起的)附加服务bundled additional services捆绑（服务） bundling扩容scaleL垃圾焚烧waste incineration垃圾债券 junk bonds拉美租赁协会Felalease蓝皮书（美国二手市场设备价格手册）bluebook累计准备金accumulated allowance类别的确定classification determination类推为analogous to类型type立即可以得到的资金 immediately available fund立足于信用的出租人credit-based lessor立足于资产的出租人asset-based lessor利差rate spreads利润产生 profit generation利率掉期 interest rate swaps利息和收费收入interest and fee income联邦保证抵押 federally guaranteed mortgage(美国)联邦航空署FAA(Federal Aviation Administration) 联邦所得税federal income tax（德国）联邦税务法庭 Federal Tax Court联合团体affiliated group联盟alliances（卖主同出租人的）联手销售计划 private-label program 廉价购买任择权BPO(bargain purchase option)廉价续租任择权BRO(bargain renewal option)量化标准quantitative criteria了结抵押（抵押权人按规定拍卖抵押物以受偿）foreclosure 灵活性 flexibility零散权益fractional interest零售retail零售商销售税retailers 'sales tax流动比率current ratio流动性融通 liquidity facility流动性支持liquidity support流动资金working capital留存retain（承租人的）留购率retention rate留置权encumbrance, lien留置日lien date留置任择权put option垄断monopoly垄断部门 monopolies履行 performance律师 counselM卖主暗扣vendor discount卖主融资vendor finance卖主协议 vendor agreements卖主的再处置责任remarketing obligations of the vendor 卖主租赁计划vendor leasing programs卖主 vendor猫（调制解调器）modem毛出资总额 total gross investment毛利税递延GPTD(gross profit tax deferral)贸易税trade tax贸易税附加返还 trade tax add-backs贸易折扣trade discount每股基本收益basic earnings per share每股收益率EPS(earning per share)每股稀释后收益diluted earning per share（美国）财务会计标准委员会第13号说明：租赁FASB(Federal Accounting Standards Board) 13美国法学会American Law Institute美国国家税务局法规US Internal Revenue Service code（美国）国内税收法IRC（Internal Revenue Code）(美国)国内税务局IRS(Internal Revenue Service)（美国）进出口银行EXIM bank美国联邦所得税US federal income taxes(美国)全国性的独立全面服务租赁出租公司national independentfull-service leasing rental firms（美国）统一州法律委员 NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一商法典 UCC(Uniform Commercial Code)(美国)统一商法典关于法定融资租赁的条款UCC Article 2A 美国）行政法Administrative Law（美国）载重汽车出租及租赁协会TRALA（美国）证券交易委员会SEC（Security and Exchange Commission）门坎threshold门诊诊所outpatient clinic免税单位tax-exempt entities免税发行者 tax-exempt issuers免税机构 exempt entity免税市场tax-exempt market免税债tax-exempt debt免税资产exempt assets免责disclaimer面值face value密封标价销售sealed bid sale（德国）民法典 Civil Code民航当局aviation authority民商法civil and commercial law名义价格购买任择权nominal purchase option名义价格 nominal price明示的担保 express warranty敏感性分析 sensitivity analysis默认接受implied acceptance模式model, pattern目标市场target market目标收益率target yield母公司parentN耐久性durability纳税地place of taxation纳税人 taxpayer纳税时点tax timing（所披露信息严重扭曲时的）内部参考internal preference内部交易insider transaction（电、气、热的）能源传输 power transmission年度预算拨款annual budget appropriationO偶然销售causal sale偶然销售豁免occasional sales exemption欧洲租赁协会LeaseuropeP排定进度付款的利息部分interest component of scheduled payments 拍卖auction sale盘存inventory赔偿indemnification赔付率loss ratio培训training披露项目disclosure items评定等级ratings评估appraisal, assess评估人员appraisers评级代理机构 rating agencies平静行使权 quiet enjoyment right平静占有quiet possessions平均寿命 average life批准ratification破产成本bankruptcy cost破产程序 bankruptcy proceedings破产法bankruptcy law破产法院 bankruptcy court破产接收receivership破产受益人 receivers破产 bankruptcy, insolvency普通信托 ordinary trustsQ欺诈fraud期回报率periodic rate of return期末程序end-of-term process期末结果end-of-term consequences期末应退还的保证金 refundable security deposit期末租金调整条款租赁协议TRAC（Terminal Rental Adjustment Clause）leases期权options（合同文本）起草 draftsmanship起飞take-off（飞机的）起落架landing gear起重机crane起租日lease inception契约covenants契约受托人indenture trustee签署sign, signature前端支付front-end payment前言preface钱到钱的租赁（租赁业内对融资租赁的俗称）money-over-money lease 潜在冲突potential conflict潜在减损potential impairment欠款indebtedness强制性的 enforceable桥梁 bridge桥式融通 bridge facility侵犯 invasion侵权infringement侵占appropriation清算人 liquidator情报收集intelligence gathering求偿金额amount of recourse区别 distinction区域化regionalization趋降的利息费用曲线 downward sloped interest expense line取代 substitute权利要求 claim权利资格entitlement权益出资 equity contribution权益负债率debt-to-equity ratio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 insertion权益投资人equity investor权益证券equity securities权益资本equity capital权重weight全额支付full-payout全额支付还是非全额支付full-payout versus non-full-payout全程服务租赁 FSL(full-service lease)全额承诺 full commitment全面解决方案total solution全球调查global survey全球化 globalization全球租赁业 global leasing industry全套服务租赁full-service lease确定的条款 firm term缺陷deficiency确认 identificationR让步concession（经营租赁合同中的）让步条件quid pro quo让与assignment燃料使用税fuel use tax(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格arbitrary and artificially highvalue认定 finding认可 authorize认证authenticate认真草拟的合同条款 well-crafted contract clauses融资出租人 financial lessor融资交易出售的净利得net gain on sale of financing transactions 融资来源financing source融资人financiers融资条件financial terms融资租赁financial leasing融资租赁法律finance lease laws融资租赁交易 financial leasing transaction融资租赁协议finance lease ,capital lease软（供大于求）市场soft (oversupplied) market软件卖主 software vendor软件 softwareS司法管辖区jurisdictions三方网络triple net渗透penetration设备瑕疵 equipment defects商品牌号trade names商务条款 commerce clause, commercial terms商业风险commercial risk商业性销售mercantile-type sale商业信托 business trust商誉goodwill上市公司 public-held companies（一个新产品从构思到实际推入市场所用的时间）上市时间 time to market 上限 ceiling上下限ups and collars少数权益前收益 earnings before minority interest设备成本 equipment cost设备出租rental of equipment设备抵押票据notes secured by equipment设备风险的分担及管理 equipment risk allocation and management 设备经理asset manager设备原值 OEC(original equipment cost)设备租赁业equipment leasing industry设备清单 Equipment Schedule设备认定equipment identification设施utility神权法制theocratic legal system审核内容清单 checklists审计audits审计官comptroller(涉及租赁的)审慎性标准 prudential norms relevant to leasing 升级upgrade生效日effective date生效 enter into force声明 declarations声誉 reputation剩余期间remaining period剩余所得residual income社团association时间模式time pattern实际上的所有权virtual ownership实施enactment实施补救 enforcing remedies实现realization实现价值 realize the value实质上的所有权人substantive owner实质先于形式substance over form实质性合并substantive consolidation实质性使用essential use使用量amount of usage使用权right to use使用权租赁（对经营租赁的形容）usage leases 使用税use tax使用条件 conditions of usage（设备的）使用小时hours of use市场的不完善market imperfection市场参与者market participants市场份额market share市场规模 market size市场环境marketplace市场利率market rates of interest市场摩擦market friction市场渗透率market penetration市场稳定性market stability市政工程 public works世界租赁大会World Leasing Convention事故casualty事实上的所有权actual ownership事实真相检查程序merit review process事先通知advance notice事业费 operating expense（飞机的）适航指令airworthiness directives适销性(经营租赁协议中的暗示保证) merchantability适用的证券法律applicable securities laws适用的应纳税寿命applicable tax life适用法律applicable law收回recover（从别国）收回（租赁物的）风险 repatriation收取和支付 collect and disburse收入和支出的确认 ncome and expense recognition收益调整adjustment of yield收益模型 earnings pattern收益确认recognition of income收益曲线yield curve收益 gains手段means首期更改租赁协议first amendment leases受款人payee受权专营部门 obligopolies受让人assignee受托人trustee受托责任fiduciary responsibilities受益人 beneficiaries授予人 grantor售后回租 sales and leaseback属性 attributes术语terminology数据传输data transmission数据转换 data transfer(对)数据管理(的)重要能力 significant date management capability 数字化digitization司法场所judicial arena司法协助重新占有judicially-assisted repossession私人的或公有的 private and public私人运送人 private carriers私有化privatization（支撑租赁交易的）四大支柱the four pillars（区别融资租赁和经营租赁的）四项标准four criteria讼案suits所有者信托 owner trust双赢事件 win-win event双重课税协议 double taxation agreement双重税double tax（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double-dip tax leases税tax税法tax code税后收益率 after-tax rate税基 tax base税前收益率pretax rate税收taxation税收风险 tax risk税收利益转移tax benefit transfer税收上的折旧 tax depreciation(美国税法中的)税收所有权tax ownership税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax lease 税务法规 tax status税务条例tax regulations隧道 tunnels随附于所有权的风险和报酬risks and rewards incident to ownership 随机租金contingent rental, contingent rents损害damage , prejudice损耗exhaustion损失deficiency, losses损失赔偿金 liquidated damage损失索赔deficiency claim损益表income statement缩水underwater所得税income tax所管理的已筹资金资产净额平均值 average managed net financed assets 所有权ownership, title所有权的保留ownership retention(对)所有权(的)满足感 pride of ownership所有权权益ownership interest所有权人titleholder所有权自动转移 ATT (automatic transfer of title)所有权租赁（对融资租赁实质的形容）ownership leases所有者 owner所在地location（银行的）锁箱和自动转存安排lock box collection and sweep arrangement 锁箱账户lock box account诉讼 action, litigationT摊销amortize摊销进度表amortization schedule套期保值 hedge(对)特定对象直接销售 private placement特别优先权规则 special priority rules特殊目的实体special purpose entity（SPE）特殊预提税 particular withholding tax特许权franchise（持有）特许权（的）期间 concession period特许使用权费royalties特许 concession, license（融资租赁）特有的三边关系 distinctive triangular relationship 提交 tender提留 retention, withhold(为)提前结束（租赁协议而作的）支付 lease termination payment 提前结束任择权 ETO(early termination option)提前结束时的罚金erlay termination penalty提前结束 early termination提前买断EBO (early buyout)提取准备金 provisioning替代的服务者 replacement servicers替换件replacements(用附加税)填补（福利开支）clawback(可)填补空缺(的)市场niche market条款 provisions铁路车辆的短期租赁 trip leases通行费toll通用车队common carriage通用性commonality通用租赁文本universal lease documentation通货紧缩deflation同客户持续而紧密的接触 continuous and close customer contact 同期利率coterminous rate同义词synonyms同意consent同意或非经同意的留置权 consensual or non-consensual lien 同质性homogeneity（卖主的对谁都一样的）统一销售计划 one-off program捅破公司的面纱 piercing the corporate veil投标申请书request for proposal投入税 input tax投资等级信用评级investment grade credit rating投资公司investment company投资回报investment return投资净损失中的权益 equity in net loss of invests投资人investors(投资)组合 portfolio推定出售 constructive sale推进程序roll-out process推论 presumption推土机 bulldoze退出 denunciation(物理性能的)退化physical deterioration退租设备off-lease equipment托收 collection拖欠delinquencies拖延的持续时间duration of delayT型账户 T-account。
ofi金融词汇
ofi金融词汇1. 资金流动性（liquidity）- 描述资产或市场的可转换性，并表示易于进行交易或兑现。
2. 利率（interest rate）- 指借贷资金的成本或回报率。
3. 贷款（loan）- 向借款人提供的金融资助，借款人需按约定时间和利率还款。
4. 银行（bank）- 提供存款、贷款和其他金融服务的金融机构。
5. 股票（stock）- 表示公司所有权的金融工具，股票持有者成为公司的股东。
6. 证券（security）- 包括股票、债券和衍生品等金融资产。
7. 投资（investment）- 把资金投入到资产中，期望获得回报。
8. 资产（asset）- 表示个人或公司拥有的有价值的物品或资源。
9. 债务（debt）- 欠他人或公司的金额，需按约定时间和利率偿还。
10. 风险（risk）- 表示投资中可能遭受的损失或不确定性。
11. 汇率（exchange rate）- 一种货币兑换成另一种货币的比率。
12. 金融市场（financial market）- 买卖金融资产的场所，包括股票交易所和外汇市场等。
13. 保险（insurance）- 以识别潜在风险并提供补偿的方式为投保人提供经济保护。
14. 盈利（profit）- 做生意或投资中的正收益，收入高于成本。
15. 银行卡（bank card）- 银行发行的可用于购物和提款的电子支付卡。
16. 摘牌（delisting）- 公司从证券交易所正式撤销股票交易。
17. 再融资（refinancing）- 借新债来偿还旧债，通常为了降低利率或延长借款期限。
18. 财务报表（financial statement）- 描述公司财务状况的报告，如资产负债表和利润表。
19. 套利（arbitrage）- 利用不同市场或交易所之间的价格差异，以获得无风险利润。
20. 监管（regulation）- 政府或其他机构通过规定和监督金融行业活动来保护投资者和公众利益。
Eqlpfln公司金融资料
Time will pierce the surface or youth, will be on the beauty of the ditch dug a shallow groove ; Jane will eat rare!A born beauty, anything to escape his sickle sweep.-- Shakespeare【公司金融】2010.6一、名词解释1.市场风险：是指由经济周期，利率汇率以及政治、军事等种种非企业因素而使企业经营发生损失，形成投资人持有的公司权益资产或金融资产贬值以及资本损失的风险。
2.机会成本：是指公司放弃方案中最有方案的报酬。
3.年金现值：是将未来不同时期每期的现金流贴现计算现值。
4.有效集（有效边界）：根据马克维茨的投资组合理论，有效证券组合主要包括两种性质的证券或证券组合：一种是在同等风险条件下收益最高的证券组合，另一种是在同等收益条件下风险最小的证券组合。
这两种证券组合的集合叫做有效集或有效边界。
5.股票回购：是以回购本公司股票的方式向股东发放股利，是股利分配的一种重要分配方式，它有三种；要约回购、股票市场上买入、与少数几个大股东协商购买。
6.营运资金：所谓营运资金是公司流动资产减去流动负债，流动资产主要包括现金、短期市场证券、应收账款和存货等。
流动负债主要包括短期借款、应付账款等。
7.资本预算决策：公司利用金融市场提供的不同借款行为，对所拥有的资产，尤其是固定资产投资进行分析、筛选和计划的过程。
8.有效率的市场：是指与证券价值相关的信息都被（证券）价格所吸收，在这种情况下，在证券市场上出售或购买证券是零净现值的交易行为。
9.系统风险：风险的影响是针对整个市场的，如利率的升降、通货膨胀以及政治动荡等，这种风险是无法通过在市场上的分散投资来避免的。
10.沉没成本：是指已经发生或承诺而不论投资项目是否被采纳都无法弥补的成本，沉没成本发生在投资决策之前，不影响投资决策，不应该计入投资项目的现金流量中。
大额融资的正常流程英文单词
大额融资的正常流程英文单词下载温馨提示:该文档是我店铺精心编制而成，希望大家下载以后，能够帮助大家解决实际的问题。
文档下载后可定制随意修改，请根据实际需要进行相应的调整和使用，谢谢!并且，本店铺为大家提供各种各样类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，如想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by theeditor.I hope that after you download them,they can help yousolvepractical problems. The document can be customized andmodifiedafter downloading,please adjust and use it according toactual needs,thank you!In addition, our shop provides you with various types ofpracticalmaterials,such as educational essays, diaryappreciation,sentenceexcerpts,ancient poems,classicarticles,topic composition,worksummary,word parsing,copy excerpts,other materials and so on,wantto know different data formats andwriting methods,please payattention!在现代商业活动中，大额融资是企业扩张和发展的关键步骤。
它涉及一系列复杂的过程，包括筹备、评估、谈判和执行。
2024年流动资金美元借贷协议
2024年流动资金美元借贷协议____年流动资金美元借贷协议一、协议背景流动资金是企业日常经营活动所需的资金，用于购买原材料、支付员工薪水、偿还债务等。
然而，由于市场环境的不确定性和经济周期的波动，企业可能面临资金短缺或流动性不足的情况，此时借贷资金成为重要的补充方式。
为满足企业在____年的流动资金需求，借贷双方达成以下协议。
二、协议内容1. 借款额度及用途借款方向贷款方申请借款额度为X美元，用于企业____年流动资金的支出。
2. 借款期限借款期限为X个月，自XX年XX月XX日起计算。
3. 利率借款利率为X%，按照XX银行（或其他金融机构）公布的同期同类型贷款利率为基准进行浮动。
4. 还款方式(1) 利随本清：每个还款期内，借款方需按照当期本金及利息合计的X%进行还款；(2) 分期还款：借款方每个还款期内，需偿还当期本金及利息的X%；借款方可将还款期分为X等份，每份偿还一定比例的当期本金及利息。
5. 提前还款(1) 借款方在还款到期前可以提前还款，应当支付提前还款违约金，金额为提前还款本金的X%；(2) 借款方提前偿还部分贷款，应按照提前偿还本金的X%支付提前还款违约金；之后的还款期限不发生变动。
6. 违约责任(1) 若借款方未按照约定时间、方式、金额偿还贷款，应支付逾期利息，逾期利息按照未偿还本金的X%计算；(2) 若借款方连续X个还款期未偿还贷款本金及利息，贷款方有权向借款方追偿并采取法律手段维护其合法权益；(3) 借款方提供虚假资料或故意隐瞒重要事实，贷款方有权解除本协议并追究借款方的法律责任。
7. 保证借款方保证其提供的借款信息真实、准确，并保证借款用途合法合规。
8. 适用法律和争议解决本协议适用于XX国家（或地区）的法律。
双方如发生争议，应友好协商解决；如协商无果，应向XX仲裁机构提交仲裁申请。
三、协议生效和变更1. 协议生效本协议自双方在协议上签字盖章之日起生效，并对双方具有约束力。
CFA 一级 财务 IFRS与GAAP的区别-自己整理
Include revenues, expense, gains, loss and comprehensive income.
asset
A resource from which a future economic benefit is expected to flow.
可以用LIFO
PP&E
Cost model（历史成本减去累计折旧）or the revaluation model (fair value减去累计折旧-要有活跃的市场已用于定价), allow impairment loss recovery
Cost model
Investment property
Item
IFRS
Other compehansive income
与income statement分开，自己形成一个statement of compehansive income;
或和income statement生成一个tatement of compehansive income
分开，体现在statement of shareholder’s equity
记录在balance sheet中（overfunded-asset，underfunded-liability）
由于汇率的变化造成的Unrealized gain/loss on available- for-sale
记录在income statement
-
存货
Lower of the cost or net relizable value- expect sale price less selling cost
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LEASE FINANCE
Lease Financing is the principal fund based activity of PFI. Until now the company concentrated only on full payout financial lease transaction for financing a wide range of capital machinery, equipment and vehicles. We offer leasing as a modern financial instrument for managing corporate investments in movable equipment. Our customers represent different segments of local markets. We provide services to developing companies, stable middle-class enterprises and market-leading concerns.
Financial flexibility
Rather than having your capital tied in one purchase, leasing allows you to utilize that capital elsewhere to general higher profits, it also reduces your cash outflow.
Prompt service
As appraisal and documentation processes are simple, prompt and convenient service would ensure quick implementation of the project.
Off balance sheet financing
Since Prime Finance owns the equipment the leased equipment does not appear on your balance sheet, your financial ratios improve.
No need to raise new capital
Raising new equity or debt for capital expenditure has many constraints which can be avoided when you opt for leasing.
Avoid budgetary constraints
When your budget does not allow you to buy equipment, leasing can make the acquisition possible. Since rental payments are decided in advance, budgeting becomes easier.
Tax benefits
Lease rentals are treated as revenue expenditure and are entirely deductible for tax purposes. This provides a greater tax benefit for you in comparison to borrowing. TERM FINANCE
Short-term finance
We offer short-term cash finance to the corporate houses with a view to provide liquidity comfort in emergency situation. With this the companies finance and manage their accounts receivable and consequently optimize their business growth. To customize our services and to fulfill the diversified needs of our honorable customers we have categorized our short time finance offerings into two different modules:
- Direct finance for working capital.
- Work order finance.
- Bill Discounting
- Bridge Finance
Long-term finance
We provide long-term finance to the industrial houses varying for the period from more than 12 months depending on their need.
REAL ESTATE FINANCE
Eligibility
- Growing, Medium scale and Large
- Real Estate Companies Must be a REHAB member
Prime Finance "Developers Finance" for
- Construction of Residential Apartment
- Construction of Commercial Building
- Construction of Corporate Office
Advantages
- Tailor Made Product
- Project Specific Finance
- Shorter Processing Time
- Enhanced Project Handling Capacity
- Incremental Revenue
- Reduce inventory holding period & cost
- Boost up the Confidence of Customers
- Loan Repayment from the Project Revenue
- Relationship with a dynamic NBFI
BRIDGE / EQUITY FINANCE
We have expanded the service range of Bridge Finance beyond the concept of merchant banking. We provide short term bridging finance in anticipation of all types of immediate long term financing ranging from Term Loans to IPO or Equity investment. Features of the loan
Loan Amount : Maximum up to 80% of the total project cost
Tenure of the loan : 12 to 60 Months, depending on the project duration
Grace Period : Available in case-to-case basis
Interest Rate : Highly Competitive Interest Rate
Repayment Type : Arrear Basis
BILL DISCOUNTING
Another form of short tenure financing that PFI has introduced recently. Through this companies can infuse liquidity into their operation by way of discounting their bills. This specific mode of financing can prove to be extremely effective in receivable and working capital management especially for the manufacturing concerns. Two basic types of Bills are accepted for discounting
- Purchase Bill
- Sales Bill。