assess 评估
asset manager 设备经理
asset risk insurance 资产风险保险
asset securitization 资产证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资
asset-based lessor 立足于资产的出租人
asset-oriented lessor (经营租赁中的)资产导向型出租人
asset 资产
assignee 受让人
assignment 让与
association 社团
at the expiry 期限届满时
ATT (automatic transfer of title) 所有权自动转移
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度
available-for-sale securities 正供出售证券
average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
aviation authority 民航当局
流动资产 CURRENT ASSETS：
现金 Cash on hand
银行存款 Cash in bank
有价证券 Marketable securitiea
应收票据 Notes receivable
应收帐款 Accounts receivable
坏帐准备 Provision for bad debts
预付帐款 Advances to suppliers
其他应收款 Other receivables
待摊费用 Deferred and prepaid expenses
存货 Inventories
存货变现损失准备 Provision for loss on realization of inventory
一年内到期的长期债券投资 Long-term investments maturing within one year
其他流动资产 Other current assets
长期投资 Long-term in vestments
一年以上的应收款项 Receivables collectable after one year
固定资产： FIXED ASSETS:
固定资产原价 Fixed assets-cost
累计折旧 Accumulated depreciation
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
在建工程 Construction in progress
无形资产 INTANGIBLE ASSETS:
场地使用权 Land occupancy right
工业产权及专有技术 Proprietary technology and patents
其他无形资产 Other intangibles assets
其他资产： OTHER ASSETS
开办费 Organization expenses
筹建期间汇兑损失 Exchange loss during start-up peried
递延投资损失 Deferred loss on investments
递延税款借项 Deferred taxes debit
其他递延支出 Other deferred expenses
待转销汇兑损失 Unamortized cxehange loss
流动负债 CURRENT LIABILITIES:
短期借款 Short term loans
应付票据 Notes payable
应付帐款 Accounts payable
应付工资 Accrued payroll
应交税金 Taxes payable
应付利润 Dividends payable
预收货款 Advances from customers
其他应付款 Other payables
预提费用 Accrued expenses
应付福利费 Staff and workers bonus and welfare fund
一年内到期的长期负债 Long-term liabitities due within one year
其他流动负债 Other current liabilities
长期负债 LING-TERMLIABILITIES
长期借款 Ling-term loans
应付公司债 Debentures payable
应付公司债溢价（折价） Premium(discount)on debentures payable
一年以上的应付款项 Payables due after one year
其他负债 OTHER LIABILITES
筹建期间汇兑收益 Exchange gain during start-up period
递延投资收益 Deferred gain on investments
递延税款贷项 Deferred taxes credit
其他递延贷项 Other deferred credit
待转销汇兑收益 Unamortized exchange gain
所有者权益： OWNERS' EQUITY
实收资本 Paid in capital
其中：中方投资 Including:Chinese investment
其中：外方投资 Including:Foreign investment
已归还投资 Investment returned
资本公积 Capital surplus
储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润归还投资 Profits capitalised on return of investment
本年利润 current year profit
未分配利润 Undistributed profits
主营业务收入 Revenue from main operation
主营业务成本 Cost of main operation
主营业务税金及附加 Tax and additional duty of main operation
主营业务利润 Income from main operation
其他业务利润 Incom from other operation
营业费用 Operating expense
管理费用 General and administrative expense 财务费用 Financial expense
利息支出 Interest expense
汇兑损失 Exchange loss
营业利润 Operating Income
投资收益 Investment income
营业外收入 Non-operating income
营业外支出 Non operating expense
利润总额 Income before tax
所得税 income tax
净利润 Net income
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