FRM考试核心英语词汇(A-D)

最后修改:2020年5月 可使用Ctrl + F 键查找

A.

a payment or serious payments一次或多次付款
abatement扣减
absolute and unconditional payments绝对和无条件付款
accelerated payment加速支付
acceptance date接受日
acceptance接受 承兑
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会计政策
accounting principle会计准则
accounting treatment会计处理
accounts receivables应收账款
accounts账项
account账户
Accountant会计员
Accounting会计
Accounting system会计制度
Accounts payable应付账款
Accounts receivable应收账款
accredited investors经备案的投资人
accumulated allowance累计准备金
Accumulated profits累积利益
acknowledgement requirement对承认的要求
acquisition of assets资产的取得
acquisitions兼并
Act on Product Liability(德国)生产责任法
action诉讼
actual ownership事实上的所有权
additional filings补充备案
additional margin附加利差
additional risk附加风险
additions(设备的)附件
adjusted tax basis已调整税基
adjustment of yield对收益的调整
Adjusting entry调整记录
Adjustment调整
administrative fee管理费
Administrative Law(美国)行政法
Administration expense管理费用
advance notice事先通知
advance放款
Advances预付
adverse tax consequences不利的税收后果
advertising做广告
Advertising expense广告费
affiliated group联合团体
affiliate附属机构
African Leasing Association非洲租赁协会
after-tax rate税后利率
aggregate rents合计租金
aggregate risk合计风险
Agency代理
Agent代理人
Agreement契约 协议
agreement concerning rights of explore natural resources涉及自然资源开发权的协议
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
Allowance津贴
Allotments分配数
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
Amalgamation合并
Amortization摊销
Amortized cost应摊成本
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
Annuities年金
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
Applied cost已分配成本
Applied expense已分配费用
Applied manufacturing expense已分配制造费用
Apportioned charge摊派费用
Appreciation涨价
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
Article of association公司章程
arm's length transaction公平交易
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
Assessment课税
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
Assets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
Attorney fee律师费
attributes属性
auction sale拍卖
audits审计
Audit审计
Auditor审计员
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平均数
Average cost平均成本
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
abc作业基础成本计算
act预缴公司税

B.

backed-up servicer替补服务者
backhoe反铲装载机
balance sheet date资产负债表日
Balance余额
Balance sheet资产负债表
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
Bank account银行账户
Bank balance银行结存
Bank charge银行手续费
Bank deposit银行存款
Bank discount银行贴现
Bank draft银行汇票
Bank loan银行存款
Bank overdraft银行透支
Banker's acceptance银行承兑
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)
Bad debt坏账
beneficiaries受益人
Bearer持票人
Beneficiary受益人
Bequest遗产
big-ticket items大额项目
bill and collect开票和收款
Bill票据
Bill of exchange汇票
Bill of lading提单
Bills discounted贴现票据
Bills payable应付票据
Bills receivable应收票据
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
Board of directors董事会
Bonds债券
Bonus红利
Book value账面价值
Bookkeeper薄记员
Bookkeeping薄记
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
Branch office general ledger支店往来帐户
Broker经纪人
Brought down接前
Brought forward接上页
build-to-suit leases(租赁物由承租人)承建或承造的租赁协议
Budget预算
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
By-product副产品
By-product sales副产品销售
bs英国标准

C.

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股本
Capital income资本收益
Capital outlay资本支出
Capital stock股本
Capital stock certificate股票
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
Carried down移后
Carried forward移下一页
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
Cash现金
Cash account现金账户
Cash in bank存银行现金
Cash on delivery交货收款
Cash on hand库存现金
Cash payment现金支付
Cash purchase现购
Cash sale现沽
Cashier出纳员
Cashiers check本票
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
Copyright版权
Corporation公司
Cost成本
Cost accounting成本会计
Cost of labor劳工成本
Cost of production生产成本
Cost of manufacture制造成本
Cost of sales销售成本
Cost price成本价格
Credit贷方
Credit note收款通知单
Creditor债权人
Crossed check横线支票
Current account往来活期账户
Current asset流动资产
Current liability流动负债
Current profit and loss本期损益
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
Certificate of deposit存款单折
Certificate of indebtedness借据
Certified check保付支票
Certified public accountant会计师
charitable trust公益信托
Charges费用
Charge for remittances汇款手续费
Charter营业执照
Chartered accountant会计师
chattel mortgage动产抵押
chattel paper动产文据
Chattles动产
checking account存款支票户
checklists审核内容清单
Check支票
Checkbook stub支票存根
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
classification of leases租赁协议分类
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
Closed account已结清帐户
Closing结算
Closing entries结账记录
Closing stock期末存货
Closing the book结账
collateral agent副代理人
Columnar journal多栏日记账
collateral tracking system抵押物跟踪制度
collateral value抵押物价值
collateralized by third party medical receivables due以第三方到期医疗应收款作为质押
collateral抵押物
collect and disburse收取和支付
collectibility可收回程度
collection托收
Combination联合
Commission佣金
Commodity商品
Common stock普通股
Company公司
Compensation赔偿
Compound interest福利
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
Consignee承销人
Consignment寄销
Consignor寄销人
Consolidated balance sheet合并资产负债表
Consolidated profit and loss account合并损益表
Consolidation合并
Construction cost营建成本
Construction revenue营建收入
Contract合同
Control account统制账户
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
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
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
classification of leases租赁协议分类
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抵押物跟踪制度
collateral value抵押物价值
collateralized by third party medical receivables due以第三方到期医疗应收款作为质押
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
capm资本资产计价模式
cca现时成本会计
cpp现时购买力会计
cvp成本—数量—利润分析(本量利分析)

D.

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
Debit借方
Debt债务
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
Deed契约
default违约
defeasance structures带有废止条款的结构
defense抗辩
Deferred assets递延资产
Deferred liabilities递延负债
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
Delivery交货
Delivery expense送货单
Delivery order出货单
Demand draft即期汇票
Demand note即期票据
Demurrage charge延期费
denunciation退出
deposit account押金账项
deposit taker存款接受者
Deposit存款
Deposit slip存款单
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
Depreciation折旧
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
Direct cost直接成本
Direct labor直接人工
Director董事
disaster recovery services(电脑租赁的)救灾服务
disclaimer免责
disclosure items披露项目
Discount折扣
Discount on purchase进货折扣
Discount on sale销售折扣
discount rate折现率
discounted present value折现值
Dishonoured check退票
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
Dividend股利
Dividend payable应付股利
documentation文件制作及提供
Documentary bill押汇汇票
Documents单据
domestic law国内法
double taxation agreement双重课税协议
double tax双重税
Double entry bookkeeping复式簿记
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
Draft汇票
Drawee付款人
Drawer出票人
Drawing提款
due diligence应有的审慎
durability耐久性
Duplicate副本
Duties and taxes税捐
duration of delay拖延的持续时间
duress胁迫