- A -
“A” loan
Standard World Bank loan.
“A” 类贷款
世界银行发放的标准贷款
abatement technologies
Technologies designed to reduce (but not eliminate)
the amount of pollutants released into the
environment, e.g. from a factory.
减排技术，减污技术
减少（但不是消除）工厂等向环境中排放的污染
物数量的技术。
above quota
超限额，超配额
above the line (item)
A customary balance-sheet or revenue-or-expense
position in a financial statement as compared to a
below the line item.
线上（条目）
财务报表中常规的资产负债或损益状况。相对于
线下条目而言。
absolute poor
Those with an average annual per capita income of
less than that needed to pay for a minimum
consumption basket, based on the food necesary for
a recommended calorie intake, and for nonfood
needs, consistent with the spending patterms of the
poor. This rate will vary from country to country.
绝对贫困者， 赤贫者
指人均年收入不足以支付最低消费需求的人。最
低消费需求是根据能满足建议卡路里摄入量的
食物需求和与贫困人口支出模式相一致的食物
需求决定的。这一标准因国家而异。
Absorption accounting; full cost accounting
全额成本记帐法
absorptive capacity
吸收能力
abstract (of a publication)
(出版物的）摘要，概括，概要
academic research
学术研究
accelerate a loan
加速贷款准备工作
accelerated depreciation
Depreciation at a higher than usual rate in the early
years of an asset’s life and a lower than usual rate in
the later years of its life.
加速折旧, 快速折旧
指一种折旧方法，即在一项资产的使用年限中初
期各年采用高于通常的折旧率，而在后期各年采
用低于通常的折旧率。
accelerated recall [MOV]
加速回收（货币）[保值]
accelerated recovery
Recovery of currency used in lending operations
subject to maintenance of value. Recovery is
accelerated at the request of the member, provided
that such recovery does not result in a material
reduction of the sum of repurchases.
加速回收（货币）
贷款业务中为保值而采用的货币回收方式。加速
回收是在成员国的要求下进行的，前提是这种回
收不会导致回购额的实际减少。
acceleration of maturity (of a loan) [IBRD]
Declaration by a lender that the outstanding
principal is due and payable immediately, together
with the interest due, following non-compliance with
loan covenants.
（ 贷款）提前到期[ 国际复兴开发银行]
由于（借款人）未能履行贷款协议的条款，贷款
人宣布贷款余额的未偿本金立即到期，并要求连
同应付利息一起偿还。
acceptance, accepting house [UK]
Merchant bank in the U.K. specializing in accepting
bills of exchange.
承兑；票据承兑银行[英国]
英国专门负责承兑汇票的商人银行。
acceptance; bank acceptance; banker´s acceptance
A bill of exchange which has been accepted by a
banker.
承兑；银行承兑；银行承兑票据
指银行已经接收的汇票。
acceptance rate (by beneficiaries of a project)
（项目受益人的）受益率
access, entrance, leading, channel, fairway*
进入，准入，门路，渠道，途径
accession
到达，接近，增加，增加物，（法律）财产自然
增益，加入（条约等）
accomodating policy*
融通政策
accommodation type
融通类型
accountability
会计责任，经营责任
accounting
会计
亦见accrual (basis) accounting; business
accounting; cost accounting; current cost (value)
accounting; double entry accounting; full cost
accounting; general price level accounting; inflation
accounting; job order accounting; management
accounting; managerial accounting; single-entry
accounting; social accounting matrix; standard cost
accounting; stock accounting
accounting entries; entries
The record of a transaction in a book of accounts.
会计分录；帐项
在帐簿中对一笔交易的记录。
accounting period
会计期，会计结算期
accounting practices
会计业务，会计实务，核算惯例
accounting price
A price used for accounting purposes (i.e. not a
market price). Often used synonymously with
shadow price.
会计价格，帐目价格
用于会计目的的价格（即，不是市场价格），常
常作为影子价格的同义词使用。
accounting procedure
会计程序
accounting rate of interest - ARI
Discount rate used to convert future values of
benefits and costs into equivalent present values.
会计利率（简写为ARI）
用于将收益和成本的终值换算为相应现值的折
现率。
accounting rate of return*
会计收益率
accounting ratio
Ratio of accounting price to market price of a good.
会计比率
货物的会计价格与市场价格的比率。
accounting unit
A business enterprise or other economic unit for
which a system of accounts is maintained.
会计核算单位
指设有会计制度的企业或其他经济单位。
accounts payable
Amounts due and payable to third parties for goods
and/or services purchased for which payments have
not been made.
应付帐款
购进货物和（或）劳务之后，对第三方应付而尚
未支付的金额。
accounts receivable; receivables
Amounts due from others within one year of report
date for goods and/or services sold in the normal
course of business, but for which payment(s) have
not been received.
应收帐款
报告日之后一年内，按正常途径售出的商品和
（或）劳务从他人处应收而尚未收讫的付款。
accrual
应计
见nonaccrual status; overaccruals
accrual (basis) accounting
A form of accounting wherein all transactions are
recognized and recorded at the time income is
earned or expenditures are incurred, irrespective of
whether or not cash is paid or received.
权责发生会计制
指一种记帐形式，即对所有交易均在获得收入或
发生支出时给予认定和记录，不管是否已经支付
或收到现金。
accrual rate
The rate at which interest is accrued. In pensions,
the rate at which benefits accrue.
应计比率
利息的应计率。用于养老金时指福利应计比率。
accruals
Revenues and expenditures recognized as earned or
incurred and recorded in the financial statement of
the periods to which they relate.
应记项目，应计收支额
已认定并记入相应时期财务报表的收到或发生
的支出。
accrued depreciation; accumulated depreciation
The total depreciation suffered by an asset or asset
group, based on customary or fairly determined rates
or estimates of useful life.
应计折旧；累计折旧
一项资产或资产组合按照常规的或公平确定的
比率，或按预计使用计算的折旧总额。
accrued income
Income earned but neither received nor past due.
应计收益（收入），应收未收收益
未收到也未到期的已获收入。
accrued interest - AI
Interest earned but not yet due and payable.
应计利息，应收利息，累计利息（简写为AI）
指尚未到期和未付的已获利息。
accrued liabilities
An amount of interest, wages or other expenses
recognized or incurred but not paid.
应计负债，应付未付债务，累计负债
已确认或已发生但尚未支付的利息、工资或其他
支出额。
accrued loan commissions
Loan commissions earned but not paid.
应计贷款佣金
已获但尚未支付的贷款佣金。
accumulated depreciation
累计折旧
见accrued depreciation
accumulated profit [accounting]
累计利润[会计]
achievement tests [education]
Test for measuring learner´s present ability in a
particular subject or skill (as opposed to his potential
ability).
成绩测验，学业水平测验[教育]
用于测定学习者在某一特定学科或技能方面的
现有能力（相对于其潜在能力而言）的测验。
acid deposition
酸沉降
acid rain
酸雨
acid-test ratio; liquid ratio; quick ratio
The standard IBRD definition is the ratio of cash
plus marketable securities plus accounts receivable
plus other amounts readily convertible into cash to
current liabilities. Other definitions include ratio of
current assets less inventories to current liabilities,
ratio of quick assets to current liabilities, ratio of
cash plus near-cash assets to current liabilities, and
ratio of cash plus accounts receivable plus the
market value of selected investments to current
liabilities.
酸性试验比率；流动比率；速动比率
国际复兴开发银行的标准定义是现金、可出售证
券、应收帐款和其他随时可兑换成现金的总额与
流动负债之间的比率。其他定义还有：流动资产
减去存货与流动负债的比率；速动资产与流动负
债的比率；现金加近似现金的资产与流动负债的
比率；现金、应收帐款和某些投资的市价与流动
负债的比率等。
ACP countries [Lomé Convention]
European Union country classification, consisting of
countries that have established a cooperation
scheme (the Lomé Convention) with the European
Union. Consists primarily of the former colonies of
the European Union members.
非洲、加勒比海、太平洋国家[洛美公约]
欧盟国家类别，包括那些同欧盟建立了某种合作
方案（洛美公约）的国家，主要是欧盟成员国的
前殖民地。
acquired immune-deficiency syndrome - AIDS
获得性免疫力缺乏综合症－艾滋病（简写为
AIDS）
act of state
Legal theory according to which the courts of one
country should abstain from passing judgment about
the legality of a sovereign act.
国家行为
一种法学理论。认为一个国家的法院不得对该国
主权行为的合法性作出判决。
action plan
行动计划
见mitigation plan
active borrower
Country that still receives World Bank loans.
当前借款国
目前仍然接受世界银行贷款的国家
active loan
A loan on which disbursement is still being made.
当前贷款
正处于支付阶段的贷款。
activity brief [EDI]
活动简报[经济发展学院]
actual costs
Amounts determined on the basis of costs incurred
as opposed to forecasted costs.
实际费用
实际发生的费用，区别于预测费用。
actual figures
实际数字
actuarial lump sum
精算总数
ad valorem (customs) duty
A tax or duty levied as a given proportion of the
value of a commodity or service. It grows with
inflation.
从价税（关税）
按照商品或服务的价值的一定比例征收的税或
关税。这种税随通货膨胀而增长。
adaptive research
Research which adapts to local conditions.
适用研究
为适应当地条件而进行的研究。
additionality
Used to refer to the provision of extra loan flows to
developing countries.
额外贷款
曾经用来指向发展中国家提供的额外贷款
additional facility [ICSID]
追加的融通资金[解决投资争端国际中心]
Additional Facility Rules [ICSID]
融通资金追加条例[解决投资争端国际中心]
adjective law; procedural law
程序法
adjustable peg [foreign exchange]
可调整钉住汇率[外汇]
adjustment
调整
adjustment aid
调整援助
admeasurement countract
单元?合同
见unit price contract
administered arbitration system [ICSID]
执行的仲裁制度[解决投资争端国际中心]
administered price
The price per unit of commodity where the amount
to be paid or received is directly established or
substantially influenced by a controlling agent.
Such a price is ordinarily the result of planned
control. Includes ceiling prices, support prices and
fixed rates (government) and base prices, computed
prices and millnet or netback prices (industry).
管制价格，控制价格，操纵价格
由代理人直接确定或受代理人强大影响的商品
应付或应收的单位价格。这种价格一般是由有计
划的控制造成的，其中包括（政府）上限价格、
支持价格、固定利率，以及（工业）基础价格、
推算价格、以及厂盘净价或出厂净价。
administrative machinery
行政机构
advance account
预付款帐户
advance contracting
In World Bank loans, procedure whereby the
borrower enters into a contract before the signing of
the relevant loan agreement.
先期合同
指借款人在向世界银行申请贷款的过程中，签定
有关贷款协议之前签定的合同。
advance contribution scheme (for IDA-10)
先期提供捐款资金计划（国际开发协会第10次增
资）
advance deposit
预缴押金
advance deposit requirements (on imports)
（ 进口）预缴押金条件，预缴定金要求
advance payment
预付款
advance payment bond
A bank bond guaranteeing the advance payment
made by the employer to the contractor in case of
bankruptcy or other cause.
先期付款契约
一种银行契约，保证雇主在破产或其他情况下，
向承包人先行付款。
advance payment security
A bank security guaranteeing the advance payment
made by the employer to the contractor in case of
bankruptcy or other cause.
先期付款保证
一种银行担保，保证雇主在破产或其他情况下，
向承包人先期付款。
advance procurement action
Initiating and processing the procurement, up to the
point where bids have been received and evaluated
and an award decided upon. It stops short of
entering into a contract, to avoid committing the
borrower before the Bank funding for the operation
is assured.
先期采购行动
借款人着手办理采购事宜，直至收到标书、评标
并确定授标为止。它止于合同签定之前，以避免
在世界银行提供项目贷款得到保证之前，使借款
人承担义务。
advance repayment
提前清偿，预付
advanced export payments
出口预付款
advanced farmer
技术先进农民
advanced studies
高级研究
advanced training
高级培训
adverse selection [MIGA]
（风险的）逆向选择[多边投资担保机构]
advocate [ICSID]
辩护律师[解决投资争端国际中心]
aeromagnetic survey; airmag survey
航空地磁探测
affiliate
附属公司，子公司，联营公司，联号
affiliate bank
联营银行，分行，联属银行
affordability
承担能力，承受能力
affordability ratio
可承受比率
见housing expenses/income ratio
afforestation
造林，绿化
age-standardized death rate
Death rate corrected so as to allow for the effects of
the differences in age structure of a population.
年龄标准化死亡率
根据（一国）人口年龄结构差异的影响修正的死
亡率。
agency line; credit line on a agency basis [IFC]
代理机构信贷额度[国际金融公司]
agency (line) subprojects
代理机构（信贷额度）子项目
agency securities, obligations [U.S.]
政府机构证券，债务[美国]
agent
代理
亦见billing agent； buying agent； extension agent；
field agent； fiscal agent； procurement agent
agent [bank syndicate]
代理人[银行辛迪加]
agent [ICSID]
代理人[解决投资争端国际中心]
agent bank
1. Bank acting for a foreign bank.
2. Bank handling administration of loan in a
syndicated credit.
代理银行
1. 为外国银行作代理的银行。
2. 管理辛迪加（银行集团）贷款的银行。
agglomeration economies
Economies of scale resulting from urban
concentration. Cf. localization economies,
urbanization economies.
聚集经济
城市集中化所产生的规模经济（参见localization
economies, urbanization economies）。
Aggregate
总计，累计，累积
aggregate demand
总需求
aggregate measure of support - AMS
A way of measuring domestic agricultural support,
proposed by the European Union, whereby all
government support provided to a specific farm
product is measured.
农业支持综合衡量（简写为AMS）
由欧盟提出的一种衡量对国内农业支持的方法，
可衡量对某一农产品提供的全部政府支持。
aggregate model
A mathematical model which models a combined
sample instead of several units in a group, e.g. it
takes representative factors for a farm instead of
modeling a number of farms and the interactions
between them.
综合模式，总（体）模式
一种数学模型，对综合样本而不是一个群体中的
若干单位进行模拟。例如，它从一个农场抽取有
代表性的因素而不是对若干个农场及其相互作
用进行模拟。
aggregative planning
总体计划，宏观计划
aging schedule [accounts receivable]
Classification of accounts receivable according to
whether they are current or past due. If past due they
are classified into categories based upon the period
when they became due.
帐龄分类表[应收帐款]
对应收帐款根据本期或过期进行的分类。如已过
期，则根据其到期时间进行分类。
agreed budget plan; contract plan
A selective statement of the major tasks and
performance indicators - including dates and
anticipated costs - to be used in tracking and
evaluating quarterly progress during the budget
year. A cornerstone of the Bank´s budget policy.
Both terms are used, though agreed budget plan is
the official one.
议定预算计划；承包计划
主要任务和业绩指标（包括日期和预计费用）的
选择性报表，用来跟踪和评价预算年度中每个季
度的进度，是世界银行预算政策的一个基石。虽
然“议定预算计划”（agreed budget plan）一词
更为正式，但这两个词是可以通用的。
agreement to reimburse
支付协议
见irrevocable agreement to reimburse; qualified
agreement to reimburse
agribusiness; agroindustries; agro-based industry;
agroprocessing industries
农业综合企业；农工联合体；农基产业；农产品
加工业
agricultural credit intermediary
农业信贷中介机构
agricultural extension
农业（技术）推广
agricultural extension officer - AEO
农业技术推广官员（简写为AEO）
agricultural production and export (APEX) bank
农产品生产与出口（简写为APEX）银行
agricultural production and export (APEX)
cooperative
农产品生产与出口（简写为APEX）合作社
agricultural sector adjustment loan - ASAL [World
Bank]
农业部门调整贷款（简写为ASAL）[世界银行]
agriculturist
农学家
agro-based industry
农基企业；农业关联产业
agro-economist
农业经济学家
agroforestry
农林业
agroindustries
农工综合企业
agroprocessing
农产品加工
agroprocessing industries
农产品加工业
agrosupport industry
支农工业
aid dependency
Refers to the poorest countries that need foreign aid
merely to maintain their present low quality of life.
援助依赖国
指那些需要外国援助，但不过仅能以此维持目前
低生活质量的最贫穷国家。
air dried ton
A ton of an agricultural product which has been
dried in the air and will therefore weigh less than the
same quantity not dried in the air.
风干吨
风干后的一吨农产品，重量上轻于未经风干的等
量农产品。
airmag survey; aeromagnetic survey
航空地磁探测
airshed
An area with similar air mix and affected by the
same air pollution sources, thereby having similar
air quality.
空气区域
指由于具有相似的大气构成并受到同一空气污
染源影响、因而空气质量相似的区域。
algae, algal bloom
Proliferation of algae due to excessive release of
nitrogen and phosphorus (e.g. from fertilizer runoff
or detergents).
藻类；藻类繁盛
由于氮和磷（例如肥料和洗涤用品）的过度排放
而引起的藻类大量生长。
all risk insurance
全风险保险，包全险
alley cropping; strip cropping
Growing two or more crops in alternating strips or
blocks on the same piece of land at the same time.
条植法；条播法
在同一块田里按条或块同时种植两种或两种以
上的作物。
allocated costs
调拨成本，已分摊成本
allocation of loan proceeds
贷款资金的分配
allocation of net income
净收入的分配
allocation of profits; appropriation of profits
利润分配；利润拨付
allocation of resources
资源分配，资源配置
allotment [budget]
分配，拨款（预算）
allowance for contingencies; reserve for
contingencies; contingency allowance
应急筹备金，意外事件准备金
allowance for depreciation
折旧备抵
见reserve for depreciation
alternative [projects]
供选择的（项目），备选（项目），备选方案[项
目]
alternative bid [procurement]
副标[采购]
alternative energy
代用能源
amendment, amending agreement
修正案；修正协定
amendments to the Articles of Agreement
《协定》修正案
American short staple cotton; Arabian cotton;
herbaceous cotton; Levant cotton
美国短绒棉；阿拉伯棉；草本棉；黎凡特棉
amortization schedule
分期偿付计划，分期偿付时间表
andropogon
Grass used for erosion control.
须芒草
用于控制水土流失的一种草。
animal husbandry
畜牧业
animal unit - AU
Measurement based upon the amount of feed eaten
and manure produced by an average mature horse or
cow or the equivalent. The equivalent is taken to be
two heifers over one year, four calves under one
year, seven ewes or bucks, two and a half brood
sows or boars, five hogs raised to 200 pounds each
or 100 hens.
牲畜单位（简写为AU）
一种度量单位，以一头成熟的马或母牛或与其相
当的牲畜一年所食用的饲料和产生的粪便为依
据。其量值为两头一岁以上的小母牛；四头不足
一岁的小牛；七头公羊或母羊；两头半母猪或公
猪；五头养到200磅的猪；或100只母鸡。
annotated agenda
注明的议程，加注议程
announcement effect
The change in market price or other economic
condition that occurs upon the mere knowledge of
something later that will cause the change. For
example, if a developer plans to buy land for a
shopping center, land prices will rise when his
intentions are known.
宣布效应
指种仅仅由于得知某种会造成变化的事件以后
而引起的市场价格或其他经济条件发生变化的
效应。例如，一个开发商计划购买地皮建造购物
中心，当其意向被人得知后，地价就会上扬。
Annual Meeting [ICSID]
年会[解决投资争端国际中心]
Annual Meetings (of the Boards of Governors) of
the World Bank and the International Monetary
Fund
世界银行和国际货币基金组织（理事会）年会
annualization
年度化，年率化，按年计算
annuity bond
Bond on which interest is paid indefinitely and
which has no maturity date.
年金债券
无限期支付利息，无到期日的债券
annuity system [debt service]
年金制，年度还本付息制[ 偿债]
annuity-type repayment terms
年金式偿付条件
anthracite; hard coal
无烟煤；硬煤
anticipatory rate setting - ARS
Similar to deferred rate setting but which allows
purchaser to lock in the underlying Treasury yield at
one or more points in time preceding the date of the
issue.
预期确定利率（简写为ARS）
与递延确定利率相类似，但允许购买者在美国财
政部的长期证券发行日之前，锁住某个或多个时
间的收益率。
antidumping duty
反倾销税
apex bank, cooperative
农产品出口银行，农产品出口合作社
见agricultural production and export bank,
cooperative
apex bank, institution
Institution receiving money from the World Bank
under an apex loan which it, in turn, onlends to other
borrowers.
农产品生产与出口银行，机构
接受世界银行农产品生产与出口贷款再转贷给
其他借款人的机构。
apex loan
Loan whereby IBRD lends money to an apex
development financial unit which onlends it to
participating financial institutions which, in turn,
onlend it to industrial companies.
农产品生产与出口贷款
国际复兴开发银行向某一农产品生产与出口发
展金融单位提供贷款，该单位在接受贷款后先转
贷给参与的金融机构，然后再由后者转贷给实业
公司。
apex report
Quarterly report issued on the previous quarter´s
budget. They show the extent to which agreed
budget plans are being implemented and highlight
areas where corrective action or resource
redeployment would be appropriate.
农产品生产与出口（货款）报告
关于上一季度预算的季报。该季报显示经同意的
预算计划的执行情况，并着重说明适于采取纠正
措施或重新配置资金的方面。
application fee [MIGA]
Fee charged for every definitive application for a
guarantee filed with MIGA.
申请费[多边投资担保机构]
对多边投资担保机构提出的每一正式担保申请
所收取的费用。
application for membership
入会申请，加入世界银行的申请
application for withdrawal (from loan account or
credit account)
（从贷款帐户或信贷帐户中）提款申请
application of funds
资金申请
applied research
应用研究
appraisal (technical and economic)
（技术和经济）评估
appraisal fee [IFC]
Fee levied under various IFC facilities (APDF,
MLF), payable by borrower at time of signing
relevant loan agreement.
评估费[国际金融公司]
国际金融公司各种基金（非洲项目发展基金等）
所征收的费用，在签定相应的贷款协定时由借款
人支付。
appraisal mission
评估团
appraisal team [IFC]
The investment officer, engineer and economist for a
project.
评估小组[国际金融公司]
由投资官员、工程师和经济学家为某一项目的评
估组成的小组。
appreciation (in value)
增值，升值
approach paper
Issues paper
探讨问题的文件
appropriate technology - AT
The application of a technology appropriate for the
factor endowment that exists. As developing
countries usually have a large labor force and
relatively little spare investment capital,
labor-intensive industries are appropriate for them.
适用技术，适用工艺（简写为AT）
适合于现有生产要素的技术。例如，发展中国家
通常拥有大量的劳动力，而相对缺乏投资资金，
因此劳动集约型产业对他们来说是适用的。
appropriation [budget]
拨款[预算]
appropriation law [US]
US statute that generally provides authorization for
federal agencies to incur obligations and to make
payments out of the Treasury for specified purposes.
拨款法[美国]
一项美国法规，授权联邦机构为特定目的承担义
务，并从国库中提取资金进行支付。
appropriation of profits; allocation of profits
利润拨付；利润分配
aqua privy
Consists essentially of a squatting plate situated
immediately above a small septic tank that
discharges its effluent to an adjacent soakaway.
蹲式冲水厕所
这种厕所的蹲坑设在一个小型便池上，粪便由此
排入临近的储便池。
Arabian cotton; American short staple cotton;
Levant cotton; herbaceous cotton
阿拉伯棉；美国短绒棉；黎凡特棉；草本棉
Arabian crude
阿拉伯轻原油
见light Arabian crude
arbitrage
仲裁
见covered interest arbitrage; tax arbitrage
arbitrage pricing theory - APT
An economic theory that determines prices of assets
and the associated risk premia for each kind of
pervasive risk assets face, on the assumption that the
expected return of an arbitrage portfolio is zero.
套利定价理论
一种经济理论，在假设套利资产组合的预期收益
为零的条件下，确定资产价格及每种具有普遍性
风险的资产所面临的相关风险溢价。
Arbitral Tribunal [ICSID; MIGA]
仲裁法庭[ 解决投资争端国际中心；多边投资担
保机构]
arbitration clause
Clause in contract requiring some or all disputes
between the parties to be settled by arbitration,
usually final, rather than litigation.
仲裁条款
合同中的一项条款，要求合同各方将其某些或所
有争议以仲裁方式解决，通常为最终裁决，而不
是付诸诉讼。
Arbitration Rules [ICSID]
仲裁规则[解决投资争端国际中心]
arbitrator [ICSID]
仲裁人[ 解决投资争端国际中心]
area development
地区开发，区域开发
area of operational emphasis - AOE
Sectors which the Bank wishes to give specific focus
to. They include poverty reduction and food
security; debt, financial intermediation, and
adjustment; human-resource development;
private-sector development and public-sector
management; and environment and natural-resource
management.
业务重点领域（简写为AOE）
世界银行期望在业务上给予重点关注的部门，包
括减贫和粮食安全；债务、金融中介和调整；人
力资源开发；私营部门发展和公共部门管理；以
及环境和自然资源管理。
area specific project
特定领域项目
arm´s length contract
Contract negotiated on an equal basis between two
parties, excluding favoritism or irregularity.
公平合同
双方在平等基础上谈判达成的合同，排除徇私或
不正常行为。
arm´s length negotiation
公平谈判
arm´s length price
Price between corporations under fully competitive
conditions (the opposite of transfer price).
公平价格
公司之间在充分竞争的条件下形成的价格（相对
于转帐价格而言）。
arm´s length principle
公平交易原则，公平计价原则
arrearage；arrears*
欠款；（未付清款项的）尾数
Articles of Agreement [IBRD，IDA，IFC，IMF]*
《协定》[国际复兴开发银行，国际开发协会，
国际金融公司，国际货币基金组织]
articles of incorporation
公司条例，公司章程
ash farming; burn-beating; burning
Cutting and burning rough fallow on land to prepare
for tillage.
刀耕火种
在杂草丛生的荒地上割草焚烧以备耕作。
Assessed income
核定所得，估定所得
assessment for tax; tax assessment
征税估价；税额核定
asset and liability management
资产负债管理
[亦见liability management]
asset price inflation
Steep increase in equity and property prices.
资产价格膨胀
股本和资产价格高速增长。
asset quality ratios
Ratios that measure the quality of assets of a lending
institution. They include ratio of undisbursed loans
to disbursements, reserves to disbursed loans and
loans to rescheduling countries to total loans
outstanding.
资产质量比率
衡量贷款机构资产质量的各种比率。其中包括未
支付贷款与已支付额的比率；准备金与已支付贷
款额的比率；给予债务重组国的贷款额与未偿还
贷款总余额的比率。
asset stripping
When a company takes over another company and
sells off for profit the valuable assets of the company
taken over, usually because these assets have been
undervalued by the stock market.
资产流失
一家公司接管另一家公司并出售其有价值的资
产以赢利。它这样做通常是由于证券市场低估了
这些资产的价值。
assets
Physical objects or rights which have economic
value.
资产
具有经济价值的物质财产或权利。
assignee
受让人，受托人，被指定人
assignment agreement
转让协议
assignor
转让人
associated cost
The value of goods and services over and above
those goods and services included in the project
costs incurred to make the immediate products or
services of the project available for sale. Used in US
Government practice for computing the benefit-cost
ratio at market prices.
相关成本
指为使项目的直接产品或服务能够立即出售而
确定的价值，它高于项目成本中货物和服务的价
值。它是美国政府按市场价格计算效益成本比率
的做法。
associated crops, cropping
Growing two or more different crops on the same
piece of land.
间种；套种
在同一块地上种植两种或两种以上的不同作物
associated gas
Gas deposit capping an oil deposit.
伴生天然气
油田上面的天然气储层
at the margin
The last point of production or consumption.
处于边际，处于临界状态
处于生产或消费的临界点。
attachment [legal]
Act or process of seizing property by virtue of a writ
or other legal order to satisfy a judgment to be
entered in action subsequent to the attachment.
扣押，查封财产[法律]
为执行扣押后裁决，凭令状或其它法律命令所采
取的没收财产的行动或程序。
Attitude Survey [IBRD]
态度调查[国际复兴开发银行]
attrition rate
损耗率
audit
审计
亦见energy audit; internal audit; passthrough audit;
project audit; project performance audit,
memorandum, report; tax audit
audit, to
（进行）审计
audit [energy]
审计[能源]
audit [finance]
Inspection of accounting or other records in order to
provide a basis for third-party evaluation or
appraisal.
审计[财务]
为向第三方提供评价或评估的依据，对会计或其
它记录进行检查。
audit [projects]
审计[项目]
audit; management audit [management]
A review and appraisal of any or all parts of
management activity.
审计；管理审计[管理]
对管理活动的任何一部分或全部进行审计和评
估。
audit mission; evaluation mission
审计团；评价团
audit report
审计报告
见project performance audit report
audited statement of accounts
经审计的帐目报表
auditor
审计员，审计师
authenticated specimen of signature
经正式鉴定的签字样本
authority [IDA]
当局，权利[国际开发协会]
见commitment authority
authority [legal]
授权[法律]
authorized bank
授权银行
authorized capital stock [MIGA]
For MIGA, it equals one billion Special Drawing
Rights.
法定股本[多边投资担保机构]
多边投资担保机构的法定股本相当于十亿特别
提款权。
authorized officer
授权官员
authorized positions [personnel]
预算内（编制内）职位[人事]
authorized share capital
法定股本
autoconsumption of food
粮食生产者的自身消费
automatic resetting mechanism [IFC]
In an IFC fixed rate loan, an option under which the
interest rate would be reset every five years, based
on current interest rates. As a result, the initial loan
rate would be around 1% less than the normal fixed
term rate.
利率自动重新确定机制[国际金融公司]
国际金融公司固定利率贷款的一种形式，其利率
每隔五年可根据当时的利率重新进行确定。因
此，最初的贷款利率可比正常的固定利率低1%
左右。
availability [transportation]
可用性[运输]
availability fee [IFC]
Fee set by IFC, initially at 0.25%, which would
guarantee a borrower that the rate set for a loan on
signing would remain in force when the loan became
effective.
有效费[国际金融公司]
国际金融公司制定的一种费用。最初为0.25%，
用以向借款人保证贷款签定时所确定的贷款利
率在贷款生效后将继续有效。
average earning assets - AEA
Average interest return on earning assets less
average rate of borrowing costs.
平均创收资产（简写为AEA）
创收资产的平均利息收益减去平均借款成本。
average effective tax rate - AETR
Ratio of total revenues collected through the
company´s income tax to the company´s economic
profit.
平均实际税率（简写为AETR）
通过公司所得税收取的总收入与公司经济利润
的比率。
average incremental cost - AIC
平均增量成本（简写为AIC）
亦见Long-run average incremental cost 条
average loan life - ALL
A composite indicator of how long a loan remains
outstanding. For a specific loan it is calculated by
dividing the cumulative debt disbursed and
outstanding over the total time the loan is
outstanding by the principal amount (net of
cancellations).
贷款平均偿付期限（简写为ALL）
表示一笔贷款积欠时间的综合指标。就一笔贷款
而言，其计算方法是用该贷款在整个贷款周期内
累计支付额和未偿还余额除以本金（扣除取消部
分后的净额）。
avoidable cost
Marginal cost that a corporation can avoid by
adopting one solution rather than another.
可避免成本
公司可采取某种办法而不是另一种办法即可避
免的边际成本。
avoidance
逃税
见tax avoidance
avoided cost
已避免成本
award [contracts]
授标[合同]
award [ICSID]
仲裁赔款[解决投资争端国际中心]
awarding committee [contracts]
评标委员会，授标委员会[合同]