FRM考試核心英語詞匯(A-D)

最后修改:2020年5月 可使用Ctrl + F 鍵查找

A.

a payment or serious payments一次或多次付款
abatement扣減
absolute and unconditional payments絕對和無條件付款
accelerated payment加速支付
acceptance date接受日
acceptance接受 承兌
accession加入
accessories附屬設備
accountability承擔責任的程度
accounting benefits會計利益
accounting period會計期間
accounting policies會計政策
accounting principle會計準則
accounting treatment會計處理
accounts receivables應收賬款
accounts賬項
account賬戶
Accountant會計員
Accounting會計
Accounting system會計制度
Accounts payable應付賬款
Accounts receivable應收賬款
accredited investors經(jīng)備案的投資人
accumulated allowance累計準備金
Accumulated profits累積利益
acknowledgement requirement對承認的要求
acquisition of assets資產(chǎn)的取得
acquisitions兼并
Act on Product Liability(德國)生產(chǎn)責任法
action訴訟
actual ownership事實上的所有權(quán)
additional filings補充備案
additional margin附加利差
additional risk附加風險
additions(設備的)附件
adjusted tax basis已調(diào)整稅基
adjustment of yield對收益的調(diào)整
Adjusting entry調(diào)整記錄
Adjustment調(diào)整
administrative fee管理費
Administrative Law(美國)行政法
Administration expense管理費用
advance notice事先通知
advance放款
Advances預付
adverse tax consequences不利的稅收后果
advertising做廣告
Advertising expense廣告費
affiliated group聯(lián)合團體
affiliate附屬機構(gòu)
African Leasing Association非洲租賃協(xié)會
after-tax rate稅后利率
aggregate rents合計租金
aggregate risk合計風險
Agency代理
Agent代理人
Agreement契約 協(xié)議
agreement concerning rights of explore natural resources涉及自然資源開發(fā)權(quán)的協(xié)議
aircraft registry飛機登記
airframe(飛機的)機身
airports機場
airworthiness directives(飛機的)適航指令
alliances聯(lián)盟
allocation of finance income財務收益分配
allowance for losses on receivables應收款損失備抵金
Allowance津貼
Allotments分配數(shù)
alternative uses改換用途地使用
amenability to foreign investment外國投資的易受控制程度
amendment修改
American Law Institute美國法學會
amortization of deferred loan fees and related consideration遞延的貸款費和相關的報酬的攤銷
amortization schedule攤銷進度表
amortize攤銷
Amalgamation合并
Amortization攤銷
Amortized cost應攤成本
amount of recourse求償金額
amount of usage使用量
AMT (Alternative Minimum Tax)(美國)可替代最低稅
analogous to類推為
annual budget appropriation年度預算撥款
Annuities年金
appendix(契約性文件的)附件
applicable law適用法律
applicable securities laws適用的證券法律
applicable tax life適用的應納稅壽命
appraisal評估
appraisers評估人員
appreciation溢價
appropriation provisions撥款條例
appropriation侵占
approval authority核準權(quán)
approval核準
approximation近似
Applied cost已分配成本
Applied expense已分配費用
Applied manufacturing expense已分配制造費用
Apportioned charge攤派費用
Appreciation漲價
arbitrary and artificially high value(承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值
arbitration仲裁
Article of association公司章程
arm's length transaction公平交易
arrangement安排
arrest扣留
Article 2A美國統(tǒng)一商法典關于法定融資租賃的條款
articles of incorporation公司章程
AsiaLeaae亞洲租賃協(xié)會
Assessment課稅
assess評估
asset manager設備經(jīng)理
asset risk insurance資產(chǎn)風險保險
asset securitization資產(chǎn)證券化
asset specificity資產(chǎn)特點
asset tracking資產(chǎn)跟蹤
asset-backed financing資產(chǎn)支持型融資
asset-based lessor立足于資產(chǎn)的出租人
asset-oriented lessor(經(jīng)營租賃中的)資產(chǎn)導向型出租人
asset資產(chǎn)
Assets資產(chǎn)
assignee受讓人
assignment讓與
association社團
at the expiry期限屆滿時
ATT (automatic transfer of title)所有權(quán)自動轉(zhuǎn)移
attachments附著物
Attorney fee律師費
attributes屬性
auction sale拍賣
audits審計
Audit審計
Auditor審計員
authenticate認證
authentication證實
authority當局
authorize認可
availability of fixed rate medium-term financing固定利率中期融資可得到的程度
available-for-sale securities正供出售證券
average life平均壽命
Average平均數(shù)
Average cost平均成本
average managed net financed assets所管理的已籌資金資產(chǎn)凈額平均值
aviation authority民航當局
abc作業(yè)基礎成本計算
act預繳公司稅

B.

backed-up servicer替補服務者
backhoe反鏟裝載機
balance sheet date資產(chǎn)負債表日
Balance余額
Balance sheet資產(chǎn)負債表
bandwidth帶寬
bank affiliates銀行的下屬機構(gòu)
bank quote銀行報價
bankruptcy cost破產(chǎn)成本
bankruptcy court破產(chǎn)法院
bankruptcy law破產(chǎn)法
bankruptcy proceedings破產(chǎn)程序
bankruptcy破產(chǎn)
Bank account銀行賬戶
Bank balance銀行結(jié)存
Bank charge銀行手續(xù)費
Bank deposit銀行存款
Bank discount銀行貼現(xiàn)
Bank draft銀行匯票
Bank loan銀行存款
Bank overdraft銀行透支
Banker's acceptance銀行承兌
Bankruptcy破產(chǎn)
bareboat charterer光船承租人
bargain renewal option廉價續(xù)租任擇權(quán)
basic earnings per share每股基本收益
basic rent基本租金(各期應付的租金)
Bad debt壞賬
beneficiaries受益人
Bearer持票人
Beneficiary受益人
Bequest遺產(chǎn)
big-ticket items大額項目
bill and collect開票和收款
Bill票據(jù)
Bill of exchange匯票
Bill of lading提單
Bills discounted貼現(xiàn)票據(jù)
Bills payable應付票據(jù)
Bills receivable應收票據(jù)
binding agreement有約束力的協(xié)議
blind vendor discount賣主暗扣
bluebook藍皮書(美國二手市場設備價格手冊)
book income賬面收入
book loses賬面虧損
borrower借款人
Board of directors董事會
Bonds債券
Bonus紅利
Book value賬面價值
Bookkeeper薄記員
Bookkeeping薄記
BPO(bargain purchase option)廉價購買任擇權(quán)
bridge facility橋式融通
bridge橋梁
broker fee經(jīng)紀人費
brokers經(jīng)紀人
Branch office general ledger支店往來帳戶
Broker經(jīng)紀人
Brought down接前
Brought forward接上頁
build-to-suit leases(租賃物由承租人)承建或承造的租賃協(xié)議
Budget預算
bulldozer推土機
bundled additional services捆綁(在一起的)附加服務
bundling捆綁(服務)
business acquisition業(yè)務收購
business and occupation tax營業(yè)及開業(yè)許可稅
business generation業(yè)務開發(fā)
business trust商業(yè)信托
by(e)-laws細則
byte字節(jié)
By-product副產(chǎn)品
By-product sales副產(chǎn)品銷售
bs英國標準

C.

cable TV network有線電視網(wǎng)絡
cable電纜
cancelability可撤銷性
cancelable可撤銷的
capacity資格
Capital股本
Capital income資本收益
Capital outlay資本支出
Capital stock股本
Capital stock certificate股票
capital allocation資本分派
capital constraint資金掣肘
capital contribution出資額
capital cost資本費用
capital expenditure基建費用
capital lease融資租賃協(xié)議
capital market資本市場
capitalize資本化
captive finance company專屬金融公司
captives專屬公司
carrying amount維持費用
carrying value賬面結(jié)存價值
Carried down移后
Carried forward移下一頁
case law案例法
cash collatera1現(xiàn)金抵押
cash election現(xiàn)金選擇
cash flow coverage ratio現(xiàn)金流償債能力比率
cash flow現(xiàn)金流
Cash現(xiàn)金
Cash account現(xiàn)金賬戶
Cash in bank存銀行現(xiàn)金
Cash on delivery交貨收款
Cash on hand庫存現(xiàn)金
Cash payment現(xiàn)金支付
Cash purchase現(xiàn)購
Cash sale現(xiàn)沽
Cashier出納員
Cashiers check本票
cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運用
casualty value要因價值(指租賃物毀壞或滅失時承租人應付的賠償金額)
casualty災變、事故
CAT(computer-added tomograph)依靠電腦的層析 X 射線攝影機
category種類
causal sale偶然銷售
Copyright版權(quán)
Corporation公司
Cost成本
Cost accounting成本會計
Cost of labor勞工成本
Cost of production生產(chǎn)成本
Cost of manufacture制造成本
Cost of sales銷售成本
Cost price成本價格
Credit貸方
Credit note收款通知單
Creditor債權(quán)人
Crossed check橫線支票
Current account往來活期賬戶
Current asset流動資產(chǎn)
Current liability流動負債
Current profit and loss本期損益
ceiling上限
cellular(mobile)移動通信
central authority中央集權(quán)
certificate of acceptance接受證書、驗收證書
certificate of participation共享證書
certificate證書
Certificate of deposit存款單折
Certificate of indebtedness借據(jù)
Certified check保付支票
Certified public accountant會計師
charitable trust公益信托
Charges費用
Charge for remittances匯款手續(xù)費
Charter營業(yè)執(zhí)照
Chartered accountant會計師
chattel mortgage動產(chǎn)抵押
chattel paper動產(chǎn)文據(jù)
Chattles動產(chǎn)
checking account存款支票戶
checklists審核內(nèi)容清單
Check支票
Checkbook stub支票存根
circuit board線路板
civil and commercial law民商法
Civil Code(德國)民法典
civil law country(歐洲大陸各國的)大陸法系國家
claim權(quán)利要求
classes級別
classification criteria歸類標準
classification determination類別的確定
classification indicators分類指標
classification of leases租賃協(xié)議分類
classification opinion分類觀點
classification process歸類過程
clawback(用附加稅)填補(福利開支)
client顧客
clinic診所
Closed account已結(jié)清帳戶
Closing結(jié)算
Closing entries結(jié)賬記錄
Closing stock期末存貨
Closing the book結(jié)賬
collateral agent副代理人
Columnar journal多欄日記賬
collateral tracking system抵押物跟蹤制度
collateral value抵押物價值
collateralized by third party medical receivables due以第三方到期醫(yī)療應收款作為質(zhì)押
collateral抵押物
collect and disburse收取和支付
collectibility可收回程度
collection托收
Combination聯(lián)合
Commission傭金
Commodity商品
Common stock普通股
Company公司
Compensation賠償
Compound interest福利
comfort level方便程度
commerce clause商務條款
commercial risk商業(yè)風險
commercial terms商業(yè)條款
commissions傭金
commitment承諾
common carriage通用車隊
common law country(英美等)海洋法系國家
common trust共同信托
commonality通用性
compensate補償
competitive risk競爭風險
competitor競爭者
complex finance leases復雜的融資租賃
comprehensive income綜合收入
comptroller審計官
computer計算機
conceptual difference概念上的差別
concession period持有特許權(quán)的期間
concession讓步、特許
conclusion結(jié)論
conditional sales agreement附條件銷售協(xié)議
conditions of usage使用條件
conduit structure管道結(jié)構(gòu)(的公司)
confidentiality保密性
configure改裝
conflict沖突
Consignee承銷人
Consignment寄銷
Consignor寄銷人
Consolidated balance sheet合并資產(chǎn)負債表
Consolidated profit and loss account合并損益表
Consolidation合并
Construction cost營建成本
Construction revenue營建收入
Contract合同
Control account統(tǒng)制賬戶
connectivility(信息傳遞中的)可連通性
consensual or non-consensual lien同意或非經(jīng)同意的留置權(quán)
consent同意
consideration對價
consolidation合并
constructive acceptance of collateral抵押物的指定接受
constructive sale推定出售
consulting and advisory services咨詢及顧問服務
Consumer Credit Act(德國)消費者信用法
consumer price index消費者價格指數(shù)
consumer secured transaction消費者有擔保交易
consumer transaction消費者交易
consumption tax消費稅
container集裝箱
contingent rental隨機租金
contingent rents隨機租金
continuation beyond the termination date終止日后的接續(xù)
continuous and close customer contact同客戶持續(xù)而緊密的接觸
contract maintenance(對設備的)合同維修
contract origination合同開發(fā)
contract pool合同池
contract portfolio合同組合
contract sales合同出售
contracting cost締約成本
contracting states締約國
contracts for services服務合同
contractual provisions合同條款
contributions出資
Convention on the Recognition and Enforcement of Foreign Arbitral Award承認和執(zhí)行外國仲裁裁決公約
convention公約
converted subordinated notes可轉(zhuǎn)換次級票據(jù)
convincing case有說服力的案例
core framework核心框架
corporate aircraft公務(飛)機
corporate debt market公司債市場
corporate guarantees公司擔保
corporate income tax公司所得稅
corporation公司
correlation相關性
cost of capital資金成本
cost of funds籌資成本
cost of sale銷售成本
coterminous rate同期利率
counsel律師
counterclaim反訴
counterpart副本
course of dealing and usage of trade交易習慣和貿(mào)易慣例
covenants契約
coverage(保險中的)險別
crane起重機
credit and liquidity enhancement信用及流動性增級
credit card receivables信用卡應收款
credit card信用卡
credit development信用變化
credit enhancement信用增級
credit history and profile信用記錄和規(guī)模
credit rating信用等級
credit risk allocation and management信用風險的分攤及管理
credit risk信用風險
credit underwriting process信用擔保程序
credit-based lessor立足于信用的出租人
credit-oriented lessor(經(jīng)營租賃中的)信貸導向型出租人
creditors債權(quán)人
creditworthiness信譽
criterion(衡量用的)標準
critical goals關鍵性目標
cross-border funding跨境融資
currency risk貨幣風險
current and non-current liabilities當期及非當期負債
current ratio流動比率
current realization即期實現(xiàn)
cushion緩沖
customer contact客戶聯(lián)系
customer's purchase cycle客戶的購買周期
customers客戶
cable TV network有線電視網(wǎng)絡
cable電纜
cancelability可撤銷性
cancelable可撤銷的
capacity資格
capital allocation資本分派
capital constraint資金掣肘
capital contribution出資額
capital cost資本費用
capital expenditure基建費用
capital lease融資租賃協(xié)議
capital market資本市場
capitalize資本化
captive finance company專屬金融公司
captives專屬公司
carrying amount維持費用
carrying value賬面結(jié)存價值
case law案例法
cash collatera1現(xiàn)金抵押
cash election現(xiàn)金選擇
cash flow coverage ratio現(xiàn)金流償債能力比率
cash flow現(xiàn)金流
cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運用
casualty value要因價值(指租賃物毀壞或滅失時承租人應付的賠償金額)
casualty災變、事故
CAT(computer-added tomograph)依靠電腦的層析 X 射線攝影機
category種類
causal sale偶然銷售
ceiling上限
cellular(mobile)移動通信
central authority中央集權(quán)
certificate of acceptance接受證書、驗收證書
certificate of participation共享證書
certificate證書
charitable trust公益信托
chattel mortgage動產(chǎn)抵押
chattel paper動產(chǎn)文據(jù)
checking account存款支票戶
checklists審核內(nèi)容清單
circuit board線路板
civil and commercial law民商法
Civil Code(德國)民法典
civil law country(歐洲大陸各國的)大陸法系國家
claim權(quán)利要求
classes級別
classification criteria歸類標準
classification determination類別的確定
classification indicators分類指標
classification of leases租賃協(xié)議分類
classification opinion分類觀點
classification process歸類過程
clawback(用附加稅)填補(福利開支)
client顧客
clinic診所
collateral agent副代理人
collateral tracking system抵押物跟蹤制度
collateral value抵押物價值
collateralized by third party medical receivables due以第三方到期醫(yī)療應收款作為質(zhì)押
collateral抵押物
collect and disburse收取和支付
collectibility可收回程度
collection托收
comfort level方便程度
commerce clause商務條款
commercial risk商業(yè)風險
commercial terms商業(yè)條款
commissions傭金
commitment承諾
common carriage通用車隊
common law country(英美等)海洋法系國家
common trust共同信托
commonality通用性
compensate補償
competitive risk競爭風險
competitor競爭者
complex finance leases復雜的融資租賃
comprehensive income綜合收入
comptroller審計官
computer計算機
conceptual difference概念上的差別
concession period持有特許權(quán)的期間
concession讓步、特許
conclusion結(jié)論
conditional sales agreement附條件銷售協(xié)議
conditions of usage使用條件
conduit structure管道結(jié)構(gòu)(的公司)
confidentiality保密性
configure改裝
conflict沖突
connectivility(信息傳遞中的)可連通性
consensual or non-consensual lien同意或非經(jīng)同意的留置權(quán)
consent同意
consideration對價
consolidation合并
constructive acceptance of collateral抵押物的指定接受
constructive sale推定出售
consulting and advisory services咨詢及顧問服務
Consumer Credit Act(德國)消費者信用法
consumer price index消費者價格指數(shù)
consumer secured transaction消費者有擔保交易
consumer transaction消費者交易
consumption tax消費稅
container集裝箱
contingent rental隨機租金
contingent rents隨機租金
continuation beyond the termination date終止日后的接續(xù)
continuous and close customer contact同客戶持續(xù)而緊密的接觸
contract maintenance(對設備的)合同維修
contract origination合同開發(fā)
contract pool合同池
contract portfolio合同組合
contract sales合同出售
contracting cost締約成本
contracting states締約國
contracts for services服務合同
contractual provisions合同條款
contributions出資
Convention on the Recognition and Enforcement of Foreign Arbitral Award承認和執(zhí)行外國仲裁裁決公約
convention公約
converted subordinated notes可轉(zhuǎn)換次級票據(jù)
convincing case有說服力的案例
core framework核心框架
corporate aircraft公務(飛)機
corporate debt market公司債市場
corporate guarantees公司擔保
corporate income tax公司所得稅
corporation公司
correlation相關性
cost of capital資金成本
cost of funds籌資成本
cost of sale銷售成本
coterminous rate同期利率
counsel律師
counterclaim反訴
counterpart副本
course of dealing and usage of trade交易習慣和貿(mào)易慣例
covenants契約
coverage(保險中的)險別
crane起重機
credit and liquidity enhancement信用及流動性增級
credit card receivables信用卡應收款
credit card信用卡
credit development信用變化
credit enhancement信用增級
credit history and profile信用記錄和規(guī)模
credit rating信用等級
credit risk allocation and management信用風險的分攤及管理
credit risk信用風險
credit underwriting process信用擔保程序
credit-based lessor立足于信用的出租人
credit-oriented lessor(經(jīng)營租賃中的)信貸導向型出租人
creditors債權(quán)人
creditworthiness信譽
criterion(衡量用的)標準
critical goals關鍵性目標
cross-border funding跨境融資
currency risk貨幣風險
current and non-current liabilities當期及非當期負債
current ratio流動比率
current realization即期實現(xiàn)
cushion緩沖
customer contact客戶聯(lián)系
customer's purchase cycle客戶的購買周期
customers客戶
capm資本資產(chǎn)計價模式
cca現(xiàn)時成本會計
cpp現(xiàn)時購買力會計
cvp成本—數(shù)量—利潤分析(本量利分析)

D.

damage損害
dampening effect削弱性效應
data transfer數(shù)據(jù)轉(zhuǎn)換
data transmission數(shù)據(jù)傳輸
DDC (dedicated contract carriage)指定車型及司機的合同車隊
dealer lessors供應商出租人
debt capital債務資本
debt covenant債務契約
debt instruments債務證書
debt issuance costs債務發(fā)行成本
debt maturities債務期限
debt securities債務證券
debt service債息
debt-equity ratios自有資金負債率
debt-equity treatment債務-權(quán)益處理
Debit借方
Debt債務
debtor債務人
debt-to-equity ratio權(quán)益負債率
decay(機械設備的)腐蝕
declarations聲明
dedicated capacity carriage指定最低運輸量的合同車隊
dedicated carriage一應俱全的車廂
deductibility可抵扣程度
deduction扣減
Deed契約
default違約
defeasance structures帶有廢止條款的結(jié)構(gòu)
defense抗辯
Deferred assets遞延資產(chǎn)
Deferred liabilities遞延負債
deficiency claim損失索賠
deficiency損失、缺陷
definitional maze定義上的曖昧不明
definition定義
deflation通貨緊縮
deinstallation拆卸
delay in delivery延遲交付
delinquencies拖欠
delivery and acceptance process交付及驗收程序
Delivery交貨
Delivery expense送貨單
Delivery order出貨單
Demand draft即期匯票
Demand note即期票據(jù)
Demurrage charge延期費
denunciation退出
deposit account押金賬項
deposit taker存款接受者
Deposit存款
Deposit slip存款單
deposition處置
depreciated value折余價值
depreciation allowance折舊提存
depreciation benefit折舊好處
depreciation deductions折舊抵扣
depreciation expense折舊費用
depreciation period折舊期間
Depreciation折舊
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減損
developed and mature market發(fā)達而成熟的市場
diagnostic equipment診斷設備
differentiation差別化
digitization數(shù)字化
diluted earning per share每股稀釋后收益
direct and consequential damage直接和間接損失
direct financing lease直接融資租賃
direct tax直接稅
Direct cost直接成本
Direct labor直接人工
Director董事
disaster recovery services(電腦租賃的)救災服務
disclaimer免責
disclosure items披露項目
Discount折扣
Discount on purchase進貨折扣
Discount on sale銷售折扣
discount rate折現(xiàn)率
discounted present value折現(xiàn)值
Dishonoured check退票
discretion自由酌情處理
discrimination差別待遇
disguised credit sale變相信貸銷售
disguised purchaser of the leased asset經(jīng)過偽裝的租賃資產(chǎn)買入人(指融資租賃的承租人)
dispute resolution process爭議解決程序
dissolution解散
distinction區(qū)別
distinctive triangular relationship特有的三邊關系
distribution分配
diverse nuances多樣化的細微差別
diversification多樣化
diversity多樣性
dividends紅利
Dividend股利
Dividend payable應付股利
documentation文件制作及提供
Documentary bill押匯匯票
Documents單據(jù)
domestic law國內(nèi)法
double taxation agreement雙重課稅協(xié)議
double tax雙重稅
Double entry bookkeeping復式簿記
double-dip tax leases(租賃一方為美國法人而另一方不是美國法人時的)雙重所有權(quán)租賃協(xié)議
down payment定金
down time窩工時間
downgraded信用等級下降
downward sloped interest expense line趨降的利息費用曲線
draftsmanship(合同文本的)起草
Draft匯票
Drawee付款人
Drawer出票人
Drawing提款
due diligence應有的審慎
durability耐久性
Duplicate副本
Duties and taxes稅捐
duration of delay拖延的持續(xù)時間
duress脅迫