漢英對(duì)照租賃相關(guān)用語(yǔ)

A 

案例法case law
安排arrangement
安全標(biāo)準(zhǔn) safety standard
暗示的擔(dān)保implied warranty or guarantee 
按每月使用小時(shí)支付租金的租賃power by the hour leases
按租金曲線折舊rent curve depreciation

B

半導(dǎo)體芯片semiconductor chips
包裝 packaging
保費(fèi)premium
保護(hù)indemnify
保健服務(wù)health care services
保健商融資公司 health care merchant fund incorporation 
保健提供者 healthcare provider 
保健應(yīng)收款health care receivables
保留 retaining
保密性 confidentiality
保全perfection
保險(xiǎn)underwriting
保險(xiǎn)標(biāo)準(zhǔn)underwriting standard
保險(xiǎn)單 insurance policy
保險(xiǎn)功能insurance function
保險(xiǎn)類別insurance coverage
保險(xiǎn)索賠insurance claims
（飛機(jī)租賃中承租人承擔(dān)的）保養(yǎng)準(zhǔn)備金maintain reserves
保養(yǎng)方針及程序 maintenance policies and procedures
保證金security deposit
報(bào)廢（或挑其中有價(jià)值的貴金屬出賣）scrap or salvage sale
報(bào)告 report
報(bào)價(jià) quoting
備案filing
(經(jīng))備案(的)投資人 accredited investors
備件 repairs
備忘功能memory function
被擔(dān)保方secured party
被少報(bào)的understated
被動(dòng)投資信托passive investment trust
本金principal
本質(zhì)上的公司per se corporations
邊際稅率marginal tax rate
變量variables
標(biāo)記label
標(biāo)題 headings
（衡量用的）標(biāo)準(zhǔn) criterion
標(biāo)準(zhǔn)制訂者standard setters
表決控制權(quán)vote control
表決權(quán)vote
表外融資off balance sheet financing
避風(fēng)港safe harbor
避風(fēng)港租賃（對(duì)有避稅功能的租賃的形容）safe-harbor leases
避稅tax shields
避稅規(guī)定tax shelter provision 
波動(dòng)性volatility
波動(dòng) fluctuation, variation
撥款fund appropriation
撥款條例appropriation provisions
補(bǔ)償compensate
補(bǔ)充備案additional filings
補(bǔ)給活動(dòng)supporting activities
補(bǔ)救remedy 
不存在的 nonexistent
不得挪用non-appropriation
不得替代條款non-substitution clause
不動(dòng)產(chǎn)抵押投資管道 REMIC （real estate mortgage investment conduit）
不動(dòng)產(chǎn)過(guò)渡性融資interim real estate financing 
不動(dòng)產(chǎn)和動(dòng)產(chǎn)real property and personal property
不動(dòng)產(chǎn)、廠場(chǎng)或其它設(shè)備（設(shè)備） capital goods, plants or other equipment (the equipment) 
不合格設(shè)備 non-conforming equipment
不可撤銷的irrevocable
不可撤銷的租賃協(xié)議 non-cancellable lease
不可證券化的unsecuritizable
不利的稅收后果adverse tax consequences
不能回收的unreimbursable
不匹配mismatches
不確定性u(píng)ncertainty
不同的產(chǎn)品separate products
(期末若)不留購(gòu)或不續(xù)租(時(shí)的)罰金 nenrenewal penalties
不應(yīng)計(jì)的狀態(tài)non-accrual status
"不易破產(chǎn)"的專設(shè)實(shí)體special purpose "bankruptcy remote" entity
不(在資產(chǎn)負(fù)債表上)資本化non-ownership for balance sheet
不作為omission 
（再處置中的）部件出售parts sale
部件 parts 

C

差別待遇discrimination
財(cái)產(chǎn)稅property tax
(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn) financial reporting risk
財(cái)務(wù)報(bào)告(引起的)外部風(fēng)險(xiǎn)external reporting risk
財(cái)務(wù)比率financial ratios
（財(cái)務(wù)）比率改善ratio enhancement
財(cái)務(wù)成份financial components
財(cái)務(wù)底線financial bottom line
財(cái)務(wù)費(fèi)用finance charges
財(cái)務(wù)公司 finance companies
財(cái)務(wù)及其它收入 finance and other income
財(cái)務(wù)失真financial distortion
財(cái)務(wù)收益分配allocation of finance income
財(cái)務(wù)現(xiàn)實(shí)financial reality
財(cái)務(wù)業(yè)績(jī)financial performance
財(cái)政赤字 public deficit
裁決 judgement, resolution
拆除removal
拆卸deinstallation
參考利率reference rate
參數(shù)parameter
參與者participants, players
（財(cái)務(wù)報(bào)表上的）殘值結(jié)存價(jià)值 residual's carrying value
產(chǎn)品 product
產(chǎn)權(quán)信托titling trust
（房地產(chǎn)）產(chǎn)業(yè)estate
超額提供抵押overcollateralization
超額扣減excess deduction
差別化differentiation
叉車forklift
倉(cāng)儲(chǔ) warehousing
償付repayment
常規(guī)過(guò)程ordinary course
常規(guī)租賃 normal lease
長(zhǎng)期出租合同long term rental contract
長(zhǎng)期性的融資工具 permanent funding vehicles
長(zhǎng)期資金融通方式 permanent funding activities
陳舊 obsolescence
陳述式報(bào)告narrative report
陳述representations
成比例的部分proportionate fraction
承保人insurance carrier
承擔(dān)責(zé)任程度 accountability
承諾commitment, promise
(對(duì))承認(rèn)(的)要求acknowledgement requirement
承認(rèn)和執(zhí)行外國(guó)仲裁裁決公約Convention on the Recognition and Enforcement of Foreign Arbitral Award
承銷傭金underwriting commission
承租人lessee
（租賃物由）承租人承建或承造的租賃協(xié)議build-to-suit leases
承租人的意向lessee intent
程序關(guān)系process nexus
撤銷rescind 
持有人holders
沖突 conflict
沖銷 write-off
充分披露 full disclosure
（由原制造商作出的）重新認(rèn)證 recertification
重新占有repossession
重組reorganization
籌集資金raise fund
籌資成本cost of funds
籌資風(fēng)險(xiǎn)funding risk, fund risk
籌資渠道funding resources
傳遞實(shí)體pass-through entity
傳統(tǒng)出租 traditional rental
傳統(tǒng)的租借合同 traditional contract of hire 
創(chuàng)新innovation
次級(jí)的subordinated
次級(jí)份額subordinated tranche
次級(jí)權(quán)益subordinated interest
次級(jí)債券 subordinated debt obligation
從屬化 subordination
從搖籃到墳?zāi)梗ㄖ缸允贾两K全程服務(wù)）from cradle to grave
從業(yè)者practitioner
湊整升水make-whole premium
出版物publications
出立票據(jù)issue notes
出讓人transferors
出資額capital contribution
出資 contributions
出租公司 rental house, rental yard
出租人lessor
出租人的內(nèi)部人員 lessor's internal staff
出租市場(chǎng) rental market
初始抵押品original collateral
初始的會(huì)計(jì)處理initial accounting
初始判例法initial case law
初始直接費(fèi)用IDC(initial direct costs)
初始租賃期限的屆滿expiration of the initial lease term
初始的租期initial lease term
儲(chǔ)備金reserves
處置deposition
觸發(fā)器事件trigger events
純粹的避稅目的sole tax avoidance purpose
純粹租用rent-to-rent
存儲(chǔ)storage
存貨清冊(cè)inventory
存款接受者deposit taker
存款支票戶checking account

D

打印機(jī) printer
大額項(xiàng)目big-ticket items
（歐洲大陸各國(guó)的）大陸法系國(guó)家civil law country
大修heavy maintenance
（飛機(jī)拆下發(fā)電機(jī)的）大修shop visit
大宗出口租賃out-bound big-ticket leasing
大額資產(chǎn)large ticket asset
貸款loan
貸款型融資loan-type financing
帶寬 bandwidth
代理proxy
代理融通公司factoring company
單程客戶載重汽車出租業(yè)務(wù)one-way consumer truck rental business
單獨(dú)部分 separate component
單獨(dú)的法人separate legal person
單獨(dú)身份separate identity
單獨(dú)的、獨(dú)立的受托人separate, independent trustee
單價(jià)unit price
單一股東sole shareholder
單一險(xiǎn)種保險(xiǎn)人monoline insurer
擔(dān)保請(qǐng)求權(quán)warranty claim
擔(dān)保權(quán)益security interest
(其意向是一種)擔(dān)保(的)租賃 lease intended as security
擔(dān)保 guarantee, warranty
當(dāng)?shù)胤ㄒ?guī) local statues
當(dāng)?shù)胤?local law
當(dāng)局authority
當(dāng)期及非當(dāng)期負(fù)債current and non-current liabilities
(對(duì))當(dāng)事方(的)認(rèn)定party identification
倒閉ends up
道路road
到期日maturity
到期應(yīng)付款 payment due
德國(guó)破產(chǎn)法German Insolvency Act
（德國(guó)）生產(chǎn)責(zé)任法Act on Product Liability
（德國(guó)）消費(fèi)者信用法Consumer Credit Act
登記程序 registration process
登記權(quán)registration rights
等量化equalizing
低成本項(xiàng)目small cost items
抵銷請(qǐng)求權(quán)offsetting claims
抵銷 setoff
抵押貸款安排mortgage loan placement
抵押物跟蹤制度 collateral tracking system
抵押物價(jià)值collateral value
抵押水平level of collateral
抵押物collateral
抵押物的指定接受constructive acceptance of collateral
抵御通漲 hedge against inflation
地方貿(mào)易稅 municipal trade tax
地方稅 local tax
地理上的距離 geographic distance
地面及衛(wèi)星無(wú)線系統(tǒng)terrestrial and satellite wireless system 
地區(qū)通過(guò)稅transit district tax
(租金)遞減(的)租賃方式 step-down lease structure
遞延的貸款費(fèi)deferred loan fees
遞延所得稅后凈額 net of deferred taxes 
(租金)遞增(的)租賃方式 step-up lease structure
第三方后勤 third-party logistics
締約成本contracting cost
締約國(guó) contracting states 
電纜cable
電信telecommunications
電信密度（指每百個(gè)居民擁有的通信線路數(shù)）teledensity
電子郵件 electronic mail
定付 (證券) pay-through note
定價(jià)風(fēng)險(xiǎn)pricing risk
定價(jià)上的左右為難pricing quandary
定金down payment
定金擔(dān)保利益purchase money security interest
定期的規(guī)定的租金regular periodic payment
定義definition
定義上的曖昧不明definitional maze
定值valuing
動(dòng)產(chǎn)抵押chattel mortgage
動(dòng)產(chǎn)稅personal property tax
動(dòng)產(chǎn)文據(jù)chattel paper
動(dòng)產(chǎn)租賃personal property leasing
動(dòng)產(chǎn)租賃協(xié)議 lease for movables
短期出租車隊(duì)rental fleets
對(duì)價(jià)consideration
獨(dú)立董事independent director
躉賣whole sale
多邊投資擔(dān)保署MIGA（Multilateral Investment Guarantee Agency）
多年的租賃款項(xiàng)承付multi-years lease commitment
(涉及)多個(gè)司法管轄區(qū)(的)multiple jurisdiction
多樣化diversification
多樣化的細(xì)微差別 diverse nuances
多樣性diversity

E

二手市場(chǎng)的廣度及深度 secondary market breadth and depth

F

發(fā)達(dá)而成熟的市場(chǎng)developed and mature market
發(fā)電power generation
發(fā)動(dòng)機(jī)engine
法定所有權(quán)l(xiāng)egal ownership, legal title
法定所有權(quán)人legal owner
法定規(guī)定 statutory regulations
法定權(quán)利legal right
法官 judge
法規(guī)statute
法規(guī)(上的)保護(hù)statutory protection
法律費(fèi)legal fees
法律安排legal arrangement
法律(角度的)處理legal treatment
法律地位legal status
法律風(fēng)險(xiǎn)legal risk
法律規(guī)范rules of law 
法律后果legal consequences
法律（方面的）課題legal issue
法律授權(quán)的legally empowered
法律形式 legal form
法人legal entity
翻新 refurbishment, refresh
反鏟裝載機(jī)backhoe
反訴counterclaim
返還surrender
（對(duì)）返還（的）規(guī)定 return provisions
返還的資產(chǎn)returned asset
方便程度comfort level
方式選擇structural alternatives
放款advance
放款人 lenders
放置placement
發(fā)票invoice
發(fā)起人originator, sponsor
(作為)發(fā)起人(的)出租人originating lessor
發(fā)售和出售offering and sale
發(fā)行人 issuer
飛機(jī)登記aircraft registry
非締約國(guó)non-contracting states 
非經(jīng)營(yíng)租賃nonoperating leasing
非納稅對(duì)象 tax nothing
非全額支付 non-full-payout
非實(shí)質(zhì)性事項(xiàng)immaterial items
非稅收租賃(指附條件銷售，其中承租人被視為稅收所有權(quán)人，可對(duì)租賃資產(chǎn)計(jì)提折舊)nontax lease
非債務(wù)利益 nondebt interest
非占有的抵押 nonpossessory pledge
非洲租賃協(xié)會(huì)African Leasing Association
(帶有)廢止條款(的)結(jié)構(gòu)defeasance structures
分類觀點(diǎn) classification opinion
分類指標(biāo)classification indicators
分配distribution
分組tranching
風(fēng)險(xiǎn)減少共擔(dān)協(xié)議 risk-reducing pooling agreement
風(fēng)險(xiǎn)分擔(dān)方法risk sharing techniques
風(fēng)險(xiǎn)租賃 venture leases
服務(wù)合同contracts for services
服務(wù)收入receipts for services
服務(wù)稅 service tax
（資產(chǎn)證券化中的）服務(wù)者servicer
浮動(dòng)租賃應(yīng)計(jì)的應(yīng)收利息 floating lease accrued interest receivable
（機(jī)械設(shè)備的）腐蝕decay
付款人payors
負(fù)債liabilities
附表schedule
附加費(fèi)fee subordination
附加風(fēng)險(xiǎn)additional risk
附加利差additional margin
（設(shè)備的）附件additions
（契約性文件的）附件appendix, Exhibit
附屬機(jī)構(gòu)affiliate
附屬設(shè)備accessories
附條件銷售協(xié)議conditional sales agreement
(通過(guò))附注披露footnote disclosure
附著物 attachments
復(fù)雜的融資租賃complex finance leases
副本 counterpart
副代理人 collateral agent

G

改換用途地使用alternative uses
改裝configure
概念上的差別conceptual difference
概率probability
杠桿借款leverage borrowings
杠桿租賃leveraged lease
高技術(shù)租賃high technology leasing
格式報(bào)告form report
個(gè)人承租人individual lessees
個(gè)人簡(jiǎn)歷personal resume
各期之間的稅收分配 interperiod tax allocation
更改 modification 
更新renewing
工具 instrument
工業(yè)化industrialization
公布的租金費(fèi)率published rental rate
公告pronouncement
公開發(fā)售 public offering
公開配售public distribution
公開聽證public hearing
(在多數(shù)的大陸法系國(guó)家或地區(qū)內(nèi)的)公共有限公司public limited companies
公平交易arm's length transaction
公認(rèn)會(huì)計(jì)準(zhǔn)則GAAP(generally accepted accounting principle)
公司corporation
公司擔(dān)保 corporate guarantees
公司所得稅 corporate income tax
公司債市場(chǎng)corporate debt market
公司章程articles of incorporation
公務(wù)（飛）機(jī)corporate aircraft
公有public control
公約convention 
公允價(jià)值fair value
公允市值交易 fair market value transactions
公允市值租賃（指租金按租賃市場(chǎng)的常見數(shù)額來(lái)確定）fair market value leases
公允的租金市值FMRV(fair market rental value)
公益信托charitable trust
公證制度 notary system
公證notarization
公眾存款 public deposit
供貨合同supply contract
供貨人 supplier 
供貨商（所提供的）擔(dān)保supplier-type warranty
供貨協(xié)議supply agreement
供水及凈化water supply and purification
供應(yīng)furnish
供應(yīng)鏈supply chain
供應(yīng)商出租人dealer lessors
共同信托common trust
共享證書 certificate of participation
購(gòu)買任擇權(quán) option to buy,option to purchase
估計(jì)的余值 estimated residual
估計(jì) estimates
估值valuation
股東shareholders
股份有限公司（法國(guó)）societe anonyme
股票上市stock exchange listing 
股票和債務(wù)共同基金 stock and debt mutual funds
固定備案fixture filing
固定價(jià)格購(gòu)買任擇權(quán)fixed purchase option
固定利率fixed rate
固定投資信托fixed investment trust
故意的或嚴(yán)重疏忽的作為intentional or grossly negligent act
雇員福利計(jì)劃employee benefit plans
（美國(guó)）雇員退休收入及擔(dān)保法 ERISA（ Employee Retirement Income and Security Act）
顧客client
關(guān)鍵性目標(biāo)critical goals
（看問(wèn)題的）觀點(diǎn)、角度 perspective
官方（制訂的）稅收折舊表official tax depreciation tables
（財(cái)務(wù)報(bào)告導(dǎo)致的）管理層報(bào)告的風(fēng)險(xiǎn) managerial reporting risk
管理費(fèi)administrative fee
管制法律regulatory laws
管制因素regulatory factors
管道結(jié)構(gòu)(的公司)conduit structure
光船承租人 bareboat charterer 
光纖fiber optics
歸類標(biāo)準(zhǔn) classification criteria
歸類過(guò)程classification process
規(guī)定的先后順序specified order of seniority
規(guī)劃風(fēng)險(xiǎn)program risk
(所) 規(guī)劃的業(yè)績(jī)projected performance
軌道車輛 rail car
（ 美國(guó)鐵路上采用的）軌道使用租賃utilization leases
國(guó)籍nationality
（飛機(jī)的）國(guó)際登記計(jì)劃要求international registration requirement plan
國(guó)際化 internationalization
國(guó)際金融公司IFC(International Finance Corporation)
國(guó)際會(huì)計(jì)準(zhǔn)則 17 租賃IAS(International Accounting Standard) 17
國(guó)際統(tǒng)一私法協(xié)會(huì)國(guó)際融資租賃公約Unidroit Conventions on International Financial Leasing 
國(guó)際設(shè)備融資租賃 international financial leasing of equipment
國(guó)際私法private international law
國(guó)際租賃界international leasing community
國(guó)庫(kù)券 treasury securities
國(guó)內(nèi)法 domestic law
過(guò)剩現(xiàn)金excess cash
過(guò)失negligence 

H

海外私人保險(xiǎn)公司 OPIC(Oversea Private Insurance Corporation)
（英美等）海洋法系國(guó)家common law country
行話（行業(yè)內(nèi)的暗語(yǔ)）industry lingo
行業(yè)動(dòng)向 industry dynamics
合并 consolidation, merges
合成租賃協(xié)議synthetic leases
合法的營(yíng)業(yè)目的legitimate business purpose
合格的機(jī)構(gòu)買入人QIBs（ qualified institutional buyers）
合格性eligibility
合伙企業(yè)partnership
合計(jì)風(fēng)險(xiǎn) aggregate risk
合計(jì)租金aggregate rents
合理磨損fair wear and tear
合同池contract pool
合同出售contract sales
合同開發(fā)contract origination
合同條款contractual provisions
（對(duì)設(shè)備的）合同維修contract maintenance
合同組合contract portfolio
合作伙伴partners
核磁共振成象 MRI(magnetic resonance imaging)
核心框架 core framework
核準(zhǔn)approval 
核準(zhǔn)權(quán)approval authority
衡量標(biāo)準(zhǔn)measurement criteria
衡平法上的所有權(quán)人equitable owner
紅利 dividends
緩沖 cushion
緩解（風(fēng)險(xiǎn)） mitigate
（德國(guó)）環(huán)境責(zé)任法 Environmental Liability Act
互換swap
互換型租賃協(xié)議wrap leases
回報(bào)波動(dòng)variation in return
回購(gòu) trade-in
互聯(lián)網(wǎng)Internet
貨幣風(fēng)險(xiǎn) currency risk
貨幣政策monetary policy
活力 viability
貨物goods

J

機(jī)場(chǎng)airports
（鐵路）機(jī)車 locomotive
機(jī)動(dòng)車費(fèi) motor carrier fee
機(jī)構(gòu)融資institutional finance
機(jī)構(gòu)文件organizational documents
（飛機(jī)的）機(jī)身airframe
機(jī)制mechanism
基本利率prime interest rate
基本租金（各期應(yīng)付的租金）basic rent
基礎(chǔ)設(shè)施infrastructure
基建費(fèi)用 capital expenditure
級(jí)別 classes
（將目標(biāo)市場(chǎng)定位于某類規(guī)?？蛻舻模O化polarization
即期實(shí)現(xiàn)current realization
即時(shí)轉(zhuǎn)移present transfer
疾病 illness
集裝箱container
計(jì)算機(jī)computer
技術(shù)上的定位technological orientation
技術(shù)老化technological obsolescence 
記錄 record
繼承人 successors
（合同到期后的）繼續(xù)有效程度survivability
價(jià)格指數(shù)prices indices
間接稅 indirect tax
間接的銀行租賃indirect bank leasing
兼并acquisitions
監(jiān)管程序supervisory process
監(jiān)管 supervise
監(jiān)控 monitoring
檢修 overhaul
檢驗(yàn)inspection
檢驗(yàn)報(bào)告inspection report
檢驗(yàn)結(jié)果inspection findings
檢驗(yàn)員inspector
減記 write-off
減少reduction
(對(duì))減稅(的)興趣tax appetite
減損detraction
簡(jiǎn)單融資租賃 simple finance leases
交付及驗(yàn)收程序delivery and acceptance process
交換exchange
交易transactions
交易成本transaction costs
交易稅transaction tax
交易特許（銷售）稅transaction privilege(sale)tax
交易習(xí)慣和貿(mào)易慣例course of dealing and usage of trade
教育education
加入accession
（美國(guó)的）加速成本回收的折舊MACRS depreciation
加速支付 accelerated payment 
價(jià)值比value ratio
節(jié)稅 tax saving
結(jié)論conclusion
接受acceptance
接受日 acceptance date
解除relieve 
解除管制deregulation
解散dissolution
(期限)屆滿(時(shí))at the expiry
借款人 borrower
金融工具 financial instruments
金融公司finance companies
金融機(jī)構(gòu)financial institution
金融證書financial instruments
金融資產(chǎn)證券化投資信托 FASIT (financial asset securitization investment trust)
金融資產(chǎn) financial assets
進(jìn)度計(jì)劃 schedule
進(jìn)口租賃in-bound leases
進(jìn)款proceeds
近似approximation
競(jìng)爭(zhēng)風(fēng)險(xiǎn)competitive risk
競(jìng)爭(zhēng)者 competitor
經(jīng)得起檢驗(yàn)的案例verifiable case
經(jīng)紀(jì)人費(fèi)broker fee
經(jīng)紀(jì)人 brokers
經(jīng)濟(jì)利益economic benefits
經(jīng)濟(jì)氣候economic climate
經(jīng)濟(jì)上的所有權(quán)economic ownership
經(jīng)濟(jì)壽命economic life
經(jīng)營(yíng)效率 operational efficiency
經(jīng)營(yíng)租賃operating leasing
經(jīng)營(yíng)租賃協(xié)議operating leases
凈財(cái)富稅net worth tax
凈出資余額net investment outstanding
凈收益net earnings, net margin
凈現(xiàn)金出資余額net cash investment outstanding 
凈應(yīng)稅收入net taxable income
凈值net value
凈租賃（指不附帶任何技術(shù)服務(wù)的租賃）net lease
（電腦租賃的）救災(zāi)服務(wù)disaster recovery services
絕對(duì)和無(wú)條件付款 absolute and unconditional payments
絕對(duì)責(zé)任條款hell-or high water clauses
絕癥 fatal illness
拒絕objection
拒收reject 

K

卡車track
開票和收款 bill and collect
開支expenditure
抗辯defense
嵌入的embedded
可撤銷的cancelable
可撤銷性cancelability
（固定利率中期融資）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
可回收金額recoverable amount
可回收凈額 net collectible value
可減稅的費(fèi)用tax deductible expense
（信息傳遞中的）可連通性connectivility
（美國(guó)）可替代最低稅AMT (Alternative Minimum Tax)
可行使的exercisable 
可營(yíng)利地運(yùn)用profitable operation
可予駁回的推定rebuttable presumption
可轉(zhuǎn)換次級(jí)票據(jù)converted subordinated notes
客戶customers
客戶的購(gòu)買周期customer's purchase cycle
客戶聯(lián)系customer contact
扣減deduction, abatement
扣留arrest, recoupment
扣押detention, levy
扣押抵債處置foreclosure disposition
會(huì)計(jì)處理accounting treatment
會(huì)計(jì)利益accounting benefits
會(huì)計(jì)期間 accounting period
會(huì)計(jì)政策accounting policies
會(huì)計(jì)準(zhǔn)則accounting principle
(對(duì))會(huì)計(jì)準(zhǔn)則(的)巧妙運(yùn)用manipulation of accounting principle s
跨境融資 cross-border funding
寬機(jī)身飛機(jī)wide-body aircraft
寬松條款 lenient terms
庫(kù)存鎖定 treasury locks
虧損防堵loss containment
捆綁(在一起的)附加服務(wù)bundled additional services
捆綁（服務(wù)） bundling
擴(kuò)容scale

L

垃圾焚燒waste incineration
垃圾債券 junk bonds
拉美租賃協(xié)會(huì)Felalease
藍(lán)皮書（美國(guó)二手市場(chǎng)設(shè)備價(jià)格手冊(cè)）bluebook
累計(jì)準(zhǔn)備金accumulated allowance 
類別的確定classification determination
類推為analogous to
類型type
立即可以得到的資金 immediately available fund 
立足于信用的出租人credit-based lessor
立足于資產(chǎn)的出租人asset-based lessor
利差rate spreads
利潤(rùn)產(chǎn)生 profit generation
利率掉期 interest rate swaps
利息和收費(fèi)收入interest and fee income
聯(lián)邦保證抵押 federally guaranteed mortgage
(美國(guó))聯(lián)邦航空署FAA(Federal Aviation Administration)
聯(lián)邦所得稅federal income tax
（德國(guó)）聯(lián)邦稅務(wù)法庭 Federal Tax Court
聯(lián)合團(tuán)體affiliated group
聯(lián)盟alliances
（賣主同出租人的）聯(lián)手銷售計(jì)劃 private-label program
廉價(jià)購(gòu)買任擇權(quán)BPO(bargain purchase option)
廉價(jià)續(xù)租任擇權(quán)BRO(bargain renewal option)
量化標(biāo)準(zhǔn)quantitative criteria
了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）foreclosure
靈活性 flexibility
零散權(quán)益fractional interest
零售retail
零售商銷售稅retailers 'sales tax
流動(dòng)比率current ratio
流動(dòng)性融通 liquidity facility
流動(dòng)性支持liquidity support
流動(dòng)資金working capital
留存retain
（承租人的）留購(gòu)率retention rate
留置權(quán)encumbrance, lien
留置日l(shuí)ien date
留置任擇權(quán)put option
壟斷monopoly
壟斷部門 monopolies
履行 performance
律師 counsel

M

賣主暗扣vendor discount
賣主融資vendor finance
賣主協(xié)議 vendor agreements
賣主的再處置責(zé)任remarketing obligations of the vendor
賣主租賃計(jì)劃vendor leasing programs
賣主 vendor
"貓"（調(diào)制解調(diào)器）modem
毛出資總額 total gross investment
毛利稅遞延GPTD(gross profit tax deferral)
貿(mào)易稅trade tax
貿(mào)易稅附加返還 trade tax add-backs
貿(mào)易折扣trade discount
每股基本收益basic earnings per share
每股收益率EPS(earning per share)
每股稀釋后收益diluted earning per share
（美國(guó)）財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第13號(hào)說(shuō)明：租賃FASB(Federal Accounting Standards Board) 13
美國(guó)法學(xué)會(huì)American Law Institute
美國(guó)國(guó)家稅務(wù)局法規(guī)US Internal Revenue Service code
（美國(guó)）國(guó)內(nèi)稅收法IRC（Internal Revenue Code）
(美國(guó))國(guó)內(nèi)稅務(wù)局IRS(Internal Revenue Service)
（美國(guó)）進(jìn)出口銀行EXIM bank
美國(guó)聯(lián)邦所得稅US federal income taxes
(美國(guó))全國(guó)性的獨(dú)立全面服務(wù)租賃出租公司national independent full-service leasing rental firms
（美國(guó)）統(tǒng)一州法律委員 NCCUSL（The National Conference of Commissioners on Uniform State Laws）
（美國(guó)）統(tǒng)一商法典 UCC(Uniform Commercial Code)
(美國(guó))統(tǒng)一商法典關(guān)于法定融資租賃的條款UCC Article 2A
美國(guó)）行政法Administrative Law
（美國(guó)）載重汽車出租及租賃協(xié)會(huì)TRALA
（美國(guó)）證券交易委員會(huì)SEC（Security and Exchange Commission）
門坎threshold
門診診所outpatient clinic
免稅單位tax-exempt entities
免稅發(fā)行者 tax-exempt issuers
免稅機(jī)構(gòu) exempt entity
免稅市場(chǎng)tax-exempt market
免稅債tax-exempt debt
免稅資產(chǎn)exempt assets
免責(zé)disclaimer
面值face value
密封標(biāo)價(jià)銷售sealed bid sale
（德國(guó)）民法典 Civil Code
民航當(dāng)局aviation authority
民商法civil and commercial law 
名義價(jià)格購(gòu)買任擇權(quán)nominal purchase option
名義價(jià)格 nominal price 
明示的擔(dān)保 express warranty
敏感性分析 sensitivity analysis
默認(rèn)接受implied acceptance
模式model, pattern
目標(biāo)市場(chǎng)target market
目標(biāo)收益率target yield
母公司parent

N

耐久性durability
納稅地place of taxation
納稅人 taxpayer
納稅時(shí)點(diǎn)tax timing
（所披露信息嚴(yán)重扭曲時(shí)的）內(nèi)部參考internal preference
內(nèi)部交易insider transaction
（電、氣、熱的）能源傳輸 power transmission
年度預(yù)算撥款annual budget appropriation

O

偶然銷售causal sale
偶然銷售豁免occasional sales exemption
歐洲租賃協(xié)會(huì)Leaseurope

P

排定進(jìn)度付款的利息部分interest component of scheduled payments
拍賣auction sale
盤存inventory
賠償indemnification
賠付率loss ratio
培訓(xùn)training
披露項(xiàng)目disclosure items
評(píng)定等級(jí)ratings
評(píng)估appraisal, assess
評(píng)估人員appraisers
評(píng)級(jí)代理機(jī)構(gòu) rating agencies
平靜行使權(quán) quiet enjoyment right
平靜占有quiet possessions
平均壽命 average life
批準(zhǔn)ratification
破產(chǎn)成本bankruptcy cost
破產(chǎn)程序 bankruptcy proceedings
破產(chǎn)法bankruptcy law
破產(chǎn)法院 bankruptcy court
破產(chǎn)接收receivership
破產(chǎn)受益人 receivers
破產(chǎn) bankruptcy, insolvency
普通信托 ordinary trusts

Q

欺詐fraud
期回報(bào)率periodic rate of return 
期末程序end-of-term process
期末結(jié)果end-of-term consequences
期末應(yīng)退還的保證金 refundable security deposit
期末租金調(diào)整條款租賃協(xié)議TRAC（Terminal Rental Adjustment Clause） leases 
期權(quán)options
（合同文本）起草 draftsmanship
起飛take-off
（飛機(jī)的）起落架landing gear
起重機(jī)crane
起租日l(shuí)ease inception
契約covenants
契約受托人indenture trustee
簽署sign, signature
前端支付front-end payment
前言preface
錢到錢的租賃（租賃業(yè)內(nèi)對(duì)融資租賃的俗稱）money-over-money lease
潛在沖突potential conflict
潛在減損potential impairment
欠款indebtedness
強(qiáng)制性的 enforceable
橋梁 bridge
橋式融通 bridge facility
侵犯 invasion
侵權(quán)infringement
侵占appropriation
清算人 liquidator 
情報(bào)收集intelligence gathering
求償金額amount of recourse
區(qū)別 distinction
區(qū)域化regionalization
趨降的利息費(fèi)用曲線 downward sloped interest expense line
取代 substitute 
權(quán)利要求 claim 
權(quán)利資格entitlement
權(quán)益出資 equity contribution
權(quán)益負(fù)債率debt-to-equity ratio
權(quán)益嵌入（指經(jīng)營(yíng)租賃的出租人在購(gòu)置用于租賃的貨物時(shí)要更多地依賴其自有資金）equity insertion
權(quán)益投資人equity investor
權(quán)益證券equity securities
權(quán)益資本equity capital
權(quán)重weight
全額支付full-payout
全額支付還是非全額支付full-payout versus non-full-payout
全程服務(wù)租賃 FSL(full-service lease)
全額承諾 full commitment
全面解決方案total solution
全球調(diào)查global survey
全球化 globalization
全球租賃業(yè) global leasing industry
全套服務(wù)租賃full-service lease
確定的條款 firm term
缺陷deficiency
確認(rèn) identification

R

讓步concession
（經(jīng)營(yíng)租賃合同中的）讓步條件quid pro quo
讓與assignment
燃料使用稅fuel use tax
(承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)格arbitrary and artificially high 
value
認(rèn)定 finding
認(rèn)可 authorize
認(rèn)證authenticate
認(rèn)真草擬的合同條款 well-crafted contract clauses
融資出租人 financial lessor
融資交易出售的凈利得net gain on sale of financing transactions
融資來(lái)源financing source
融資人financiers
融資條件financial terms
融資租賃financial leasing
融資租賃法律finance lease laws
融資租賃交易 financial leasing transaction
融資租賃協(xié)議finance lease ,capital lease
軟（供大于求）市場(chǎng)soft (oversupplied) market
軟件賣主 software vendor
軟件 software

S

司法管轄區(qū)jurisdictions
三方網(wǎng)絡(luò)triple net
滲透penetration
設(shè)備瑕疵 equipment defects
商品牌號(hào)trade names
商務(wù)條款 commerce clause, commercial terms
商業(yè)風(fēng)險(xiǎn)commercial risk
商業(yè)性銷售mercantile-type sale
商業(yè)信托 business trust
商譽(yù)goodwill
上市公司 public-held companies
（一個(gè)新產(chǎn)品從構(gòu)思到實(shí)際推入市場(chǎng)所用的時(shí)間）上市時(shí)間 time to market
上限 ceiling
上下限ups and collars
少數(shù)權(quán)益前收益 earnings before minority interest
設(shè)備成本 equipment cost
設(shè)備出租rental of equipment
設(shè)備抵押票據(jù)notes secured by equipment
設(shè)備風(fēng)險(xiǎn)的分擔(dān)及管理 equipment risk allocation and management
設(shè)備經(jīng)理asset manager
設(shè)備原值 OEC(original equipment cost)
設(shè)備租賃業(yè)equipment leasing industry
設(shè)備清單 Equipment Schedule
設(shè)備認(rèn)定equipment identification
設(shè)施utility
神權(quán)法制theocratic legal system
審核內(nèi)容清單 checklists
審計(jì)audits
審計(jì)官comptroller
(涉及租賃的)審慎性標(biāo)準(zhǔn) prudential norms relevant to leasing 
升級(jí)upgrade
生效日effective date
生效 enter into force
聲明 declarations
聲譽(yù) reputation 
剩余期間remaining period
剩余所得residual income
社團(tuán)association
時(shí)間模式time pattern
實(shí)際上的所有權(quán)virtual ownership
實(shí)施enactment
實(shí)施補(bǔ)救 enforcing remedies
實(shí)現(xiàn)realization
實(shí)現(xiàn)價(jià)值 realize the value
實(shí)質(zhì)上的所有權(quán)人substantive owner
實(shí)質(zhì)先于形式substance over form
實(shí)質(zhì)性合并substantive consolidation
實(shí)質(zhì)性使用essential use
使用量amount of usage
使用權(quán)right to use
使用權(quán)租賃（對(duì)經(jīng)營(yíng)租賃的形容）usage leases
使用稅use tax
使用條件 conditions of usage
（設(shè)備的）使用小時(shí)hours of use
市場(chǎng)的不完善market imperfection
市場(chǎng)參與者market participants
市場(chǎng)份額market share
市場(chǎng)規(guī)模 market size
市場(chǎng)環(huán)境marketplace
市場(chǎng)利率market rates of interest
市場(chǎng)摩擦market friction
市場(chǎng)滲透率market penetration
市場(chǎng)穩(wěn)定性market stability
市政工程 public works
世界租賃大會(huì)World Leasing Convention
事故casualty
事實(shí)上的所有權(quán)actual ownership
事實(shí)真相檢查程序merit review process
事先通知advance notice
事業(yè)費(fèi) operating expense
（飛機(jī)的）適航指令airworthiness directives
適銷性(經(jīng)營(yíng)租賃協(xié)議中的暗示保證) merchantability
適用的證券法律applicable securities laws
適用的應(yīng)納稅壽命applicable tax life
適用法律applicable law
收回recover
（從別國(guó)）收回（租賃物的）風(fēng)險(xiǎn) repatriation
收取和支付 collect and disburse
收入和支出的確認(rèn) ncome and expense recognition
收益調(diào)整adjustment of yield
收益模型 earnings pattern
收益確認(rèn)recognition of income
收益曲線yield curve
收益 gains
手段means
首期更改租賃協(xié)議first amendment leases
受款人payee
受權(quán)專營(yíng)部門 obligopolies
受讓人assignee
受托人trustee 
受托責(zé)任fiduciary responsibilities
受益人 beneficiaries
授予人 grantor
售后回租 sales and leaseback
屬性 attributes
術(shù)語(yǔ)terminology
數(shù)據(jù)傳輸data transmission
數(shù)據(jù)轉(zhuǎn)換 data transfer
(對(duì))數(shù)據(jù)管理(的)重要能力 significant date management capability
數(shù)字化digitization
司法場(chǎng)所judicial arena
司法協(xié)助重新占有judicially-assisted repossession
私人的或公有的 private and public
私人運(yùn)送人 private carriers
私有化privatization
（支撐租賃交易的）四大支柱the four pillars
（區(qū)別融資租賃和經(jīng)營(yíng)租賃的）四項(xiàng)標(biāo)準(zhǔn)four criteria
訟案suits
所有者信托 owner trust
雙贏事件 win-win event
雙重課稅協(xié)議 double taxation agreement
雙重稅double tax
（租賃一方為美國(guó)法人而另一方不是美國(guó)法人時(shí)的）雙重所有權(quán)租賃協(xié)議double-dip tax leases
稅tax
稅法tax code
稅后收益率 after-tax rate
稅基 tax base
稅前收益率pretax rate
稅收taxation
稅收風(fēng)險(xiǎn) tax risk
稅收利益轉(zhuǎn)移tax benefit transfer
稅收上的折舊 tax depreciation
(美國(guó)稅法中的)稅收所有權(quán)tax ownership
稅收租賃（指真實(shí)租賃，承租人的租金支出可直接抵扣）tax lease
稅務(wù)法規(guī) tax status
稅務(wù)條例tax regulations
隧道 tunnels
隨附于所有權(quán)的風(fēng)險(xiǎn)和報(bào)酬risks and rewards incident to ownership
隨機(jī)租金contingent rental, contingent rents
損害damage , prejudice
損耗exhaustion
損失deficiency, losses
損失賠償金 liquidated damage
損失索賠deficiency claim
損益表income statement
縮水underwater
所得稅income tax
所管理的已籌資金資產(chǎn)凈額平均值 average managed net financed assets
所有權(quán)ownership, title
所有權(quán)的保留ownership retention
(對(duì))所有權(quán)(的)滿足感 pride of ownership
所有權(quán)權(quán)益ownership interest
所有權(quán)人titleholder
所有權(quán)自動(dòng)轉(zhuǎn)移 ATT (automatic transfer of title)
所有權(quán)租賃（對(duì)融資租賃實(shí)質(zhì)的形容）ownership leases
所有者 owner
所在地location
（銀行的）鎖箱和自動(dòng)轉(zhuǎn)存安排lock box collection and sweep arrangement
鎖箱賬戶lock box account
訴訟 action, litigation

T

攤銷amortize
攤銷進(jìn)度表amortization schedule
套期保值 hedge
(對(duì))特定對(duì)象直接銷售 private placement
特別優(yōu)先權(quán)規(guī)則 special priority rules
特殊目的實(shí)體special purpose entity（SPE）
特殊預(yù)提稅 particular withholding tax
特許權(quán)franchise
（持有）特許權(quán)（的）期間 concession period
特許使用權(quán)費(fèi)royalties
特許 concession, license
（融資租賃）特有的三邊關(guān)系 distinctive triangular relationship
提交 tender
提留 retention, withhold
(為)提前結(jié)束（租賃協(xié)議而作的）支付 lease termination payment
提前結(jié)束任擇權(quán) ETO(early termination option)
提前結(jié)束時(shí)的罰金erlay termination penalty
提前結(jié)束 early termination
提前買斷EBO (early buyout)
提取準(zhǔn)備金 provisioning
替代的服務(wù)者 replacement servicers
替換件replacements
(用附加稅)填補(bǔ)（福利開支）clawback 
(可)填補(bǔ)空缺(的)市場(chǎng)niche market
條款 provisions
鐵路車輛的短期租賃 trip leases
通行費(fèi)toll
通用車隊(duì)common carriage
通用性commonality
通用租賃文本universal lease documentation
通貨緊縮deflation
同客戶持續(xù)而緊密的接觸 continuous and close customer contact
同期利率coterminous rate
同義詞synonyms
同意consent 
同意或非經(jīng)同意的留置權(quán) consensual or non-consensual lien
同質(zhì)性homogeneity
（賣主的對(duì)誰(shuí)都一樣的）統(tǒng)一銷售計(jì)劃 one-off program
"捅破公司的面紗" piercing the corporate veil
投標(biāo)申請(qǐng)書request for proposal
投入稅 input tax
投資等級(jí)信用評(píng)級(jí)investment grade credit rating
投資公司investment company
投資回報(bào)investment return
投資凈損失中的權(quán)益 equity in net loss of invests
投資人investors
(投資)組合 portfolio
推定出售 constructive sale
推進(jìn)程序roll-out process
推論 presumption
推土機(jī) bulldoze
退出 denunciation 
(物理性能的)退化physical deterioration
退租設(shè)備off-lease equipment
托收 collection
拖欠delinquencies
拖延的持續(xù)時(shí)間duration of delay
T型賬戶 T-account 

W

外包outsourcing
（電腦的）外部設(shè)備peripheral
外國(guó)投資的易受控制程度amenability to foreign investment
網(wǎng)絡(luò)聯(lián)接器件 network connection device
網(wǎng)絡(luò)networks
完善perfection
委托人信托 grantor trust
委托人 grantors
維持費(fèi)用carrying amount
維修保養(yǎng)合同maintenance contract
（飛機(jī)發(fā)動(dòng)機(jī)的）維修間隔期 maintenance interval
維修計(jì)劃書MPD(maintenance planning document)
違約 default
偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）disguised purchaser of the leased asset
未被全額擔(dān)保的債權(quán)人undersecured creditor
未交付 non-delivery
未決程序proceedings pending
未來(lái)的現(xiàn)金流 future cash flow
未來(lái)租賃付款future lease payment
未實(shí)現(xiàn)財(cái)務(wù)收益 unearned finance income
（經(jīng)營(yíng)租賃中）未攤銷的余值unamortized residual value
文件制作及提供documentation
文據(jù)instrument
窩工時(shí)間down time
無(wú)擔(dān)保的殘值unguaranteed residual value
無(wú)擔(dān)保的債權(quán)人unsecured creditor
無(wú)信用等級(jí)的unrated
無(wú)形權(quán)益 intangible benefit
無(wú)形資產(chǎn)intangible assets
物權(quán)real rights 
五個(gè)不同的框架 (指租賃交易的環(huán)境條件)five different frameworks

X

細(xì)則 by(e)-laws
(法院裁決前)先收回財(cái)產(chǎn)prejudgment property recovery
先行融資 prefund
先租后買rent-to-buy
先以租賃合同方式租用后以融資租賃合同方式租入rent-to-leases
閑置的能力idle capacity
（保險(xiǎn)中的）險(xiǎn)別coverage
現(xiàn)金抵押 cash collatera1
現(xiàn)金流cash flow
現(xiàn)金流償債能力比率cash flow coverage ratio
現(xiàn)金收入及現(xiàn)金運(yùn)用cash receipts and cash applications
現(xiàn)金選擇 cash election
現(xiàn)金支付能力liquidity
現(xiàn)有銀行信貸額度的保留preservation of exist bank line
現(xiàn)值present values
（飛機(jī)上）限制其使用小時(shí)的部件life-limited parts
線路板 circuit board
相似性similarity
相關(guān)性 correlation
項(xiàng)目item
項(xiàng)目風(fēng)險(xiǎn)project risk
項(xiàng)目融資 project finance
消費(fèi)稅consumption tax
消費(fèi)者價(jià)格指數(shù)consumer price index
消費(fèi)者交易consumer transaction
消費(fèi)者有擔(dān)保交易consumer secured transaction
銷售成本 cost of sale
銷售額的百分比percentage of sales
銷售價(jià)格selling price
銷售開發(fā)團(tuán)隊(duì) sales origination teams
銷售量sales volume
銷售收入 sales proceeds
銷售稅sales taxes
（專屬公司的）銷售協(xié)助型租賃 sales-aid leasing
銷售型租賃 sales-type lease
(在有著不同法規(guī)情況下的)協(xié)調(diào)harmonization
協(xié)議agreement
脅迫 duress
新產(chǎn)品系列 new product family
新興租賃市場(chǎng)emerging lease markets
新增借款利率incremental borrowing rate of interest
(經(jīng)營(yíng)租賃中的)信貸導(dǎo)向型出租人 credit-oriented lessor
信托契約法Trust Indenture Act
信托賬戶trust account
信息技術(shù)資產(chǎn)IT assets
信息 information
信用擔(dān)保程序credit underwriting process
信用變化 credit development
信用等級(jí)credit rating
信用等級(jí)下降downgraded
信用風(fēng)險(xiǎn)credit risk
信用風(fēng)險(xiǎn)的分擔(dān)及管理 credit risk allocation and management
信用及流動(dòng)性增級(jí)credit and liquidity enhancement
信用記錄和規(guī)模credit history and profile
信用卡credit card
信用卡應(yīng)收款 credit card receivables
信用增級(jí)credit enhancement
信用證letter of credit
信譽(yù)creditworthiness
行使（某項(xiàng)權(quán)利，例如購(gòu)買任擇權(quán)時(shí)的）價(jià)格exercise price
性能價(jià)格曲線price/performance curve
修改amendment
修理repair
(依靠電腦的層析)X射線攝影機(jī) CAT(computer-added tomograph)
削弱性效應(yīng)dampening effect
許可證稅excise tax
許可證協(xié)議licensing agreements
循環(huán)貸款融通 revolving loan facility
續(xù)租任擇權(quán)option to renewal

Y

押金賬項(xiàng)deposit account
演變evolution
延遲交付 delay in delivery 
樣品示例sampling
樣品 sample
延緩的訴訟stayed actions
延緩履行moratorium
延期extension, suspension
延期納稅tax deferral
衍生的金融工具derivative financial instruments
演示illustration
驗(yàn)收證書certificate of acceptance
遙遠(yuǎn)的或有事件remote contingency
要因價(jià)值（指租賃物毀壞或滅失時(shí)承租人應(yīng)付的賠償金額）casualty value
亞洲租賃協(xié)會(huì)AsiaLeaae
業(yè)績(jī) performance
業(yè)務(wù)方式設(shè)計(jì)structuring
業(yè)務(wù)方式structures
業(yè)務(wù)開發(fā)business generation
業(yè)務(wù)收購(gòu)business acquisition
業(yè)主醫(yī)院 proprietary hospital
一般無(wú)形物general intangible
一次或多次付款a payment or serious payments
（飛機(jī)返還時(shí)的維修狀況同交付時(shí)）一模一樣原則mirror-in/mirror-out principle
一應(yīng)俱全的車廂 dedicated carriage
一站式采購(gòu)one-stop shopping
醫(yī)院治療hospitalization
移動(dòng)通信 cellular(mobile)
移動(dòng)性mobility
已調(diào)整稅基 adjusted tax basis
已融資資產(chǎn)凈額 net financed assets
以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押collateralized by third party medical receivables due
以收費(fèi)為基礎(chǔ)的融資服備 fee-based financing services
義務(wù)的承擔(dān)incurrance of an obligation
溢價(jià)appreciation
銀行報(bào)價(jià)bank quote
銀行的下屬機(jī)構(gòu)bank affiliates
印記 hallmark
應(yīng)付租金 rentals payable 
應(yīng)納稅的 taxable
應(yīng)收費(fèi)fee receivable
應(yīng)收款損失備抵金 allowance for losses on receivables 
應(yīng)收未收租賃付款uncollectible lease payments receivable
應(yīng)收賬款 accounts receivables
應(yīng)收最小租賃付款minimum lease payments receivable
應(yīng)稅所得 taxable income
應(yīng)有的審慎 due diligence
英國(guó)租賃協(xié)議及租購(gòu)合同的會(huì)計(jì)處理SSAP 21
隱含利率implicit interest rate
營(yíng)利性醫(yī)院profit-making hospital
營(yíng)業(yè)及開業(yè)許可稅 business and occupation tax
硬件 hardware
傭金commissions
用過(guò)的設(shè)備的租賃 used equipment leasing
（合同中的）用語(yǔ)language
優(yōu)先權(quán) priorities
優(yōu)先所有權(quán)或權(quán)利superior title or right
郵電部門PTT's(postal and telecommunication entities)
游說(shuō)努力lobby effort
幼稚的nascent
有擔(dān)保的殘值guaranteed residual value
有擔(dān)保的融資secured financing
有擔(dān)?；驘o(wú)擔(dān)保的 secured or unsecured
有擔(dān)保的債權(quán)人secured creditor
有活力的 vibrant
有利有弊 pros and cons
有說(shuō)服力的案例convincing case
有線電視網(wǎng)絡(luò)cable TV network
有限能力limited ability
有線(通信)fixed wire
有限責(zé)任公司limited liability company
有效的所有權(quán)effective ownership
(對(duì)抗辯的)有效放棄effective waiver of defenses
有效性 effectiveness
有形和無(wú)形資產(chǎn) tangible and intangible assets
有用壽命useful life
有約束力的協(xié)議 binding agreement
余額 remaining balance
余值保險(xiǎn) RVI(residual value insurance)
余值捕捉 residual capture
余值擔(dān)保 residual guarantee
余值地位（指出租人承擔(dān)余值風(fēng)險(xiǎn)的處境） residual position
余值風(fēng)險(xiǎn) residual exposure, residual risk
余值實(shí)現(xiàn)residual realization
預(yù)防性保養(yǎng) preventive maintenance
預(yù)付的租賃付款pre-paid lease payments
預(yù)提稅withholding tax
預(yù)先設(shè)定的底價(jià)preestablished floor
預(yù)先確定了的期間 predetermined period
預(yù)先的書面同意prior written consent
預(yù)先的書面通知 prior written notice
原地再處置in-place remarketing
遠(yuǎn)期掉期forward start swaps
遠(yuǎn)期利率協(xié)議 forward rate agreement
運(yùn)輸transportation
允許permission

Z

災(zāi)變casualty
再處置remarketing
再出租re-leasing
再投入 reinvestment
窄機(jī)身飛機(jī)narrow-body aircraft
債權(quán)人creditors
債務(wù)發(fā)行成本 debt issuance costs 
債務(wù)期限debt maturities
債務(wù)契約 debt covenant
債務(wù)－權(quán)益處理debt-equity treatment
債務(wù)人obligor, debtor
債務(wù)證券debt securities
債務(wù)證書debt instruments
債務(wù)資本 debt capital
債務(wù) obligations
債息debt service
暫行租金（在租金首付日應(yīng)付的租金）interim rent
贊助計(jì)劃sponsored program
站得住腳的標(biāo)準(zhǔn)supportable standard
噪聲 noise 
增級(jí)的設(shè)備信托證書enhanced equipment trust certificate
增長(zhǎng)率growth rate
增值服務(wù)value-added services
增值稅VAT(value added taxes)
責(zé)任限度limitation of liability
章程prospectus
賬面結(jié)存價(jià)值carrying value
賬面虧損book loses
賬面收入 book income
賬項(xiàng)accounts
戰(zhàn)略性建議strategic recommendations
占有possession
(對(duì))占有的延伸提留extended retention of possession
折舊抵扣 depreciation deductions
折舊費(fèi)用 depreciation expense
折舊好處depreciation benefit
折舊期間 depreciation period
折舊提存depreciation allowance
折現(xiàn)率 discount rate
折現(xiàn)值discounted present value
折余價(jià)值depreciated value
真人 real person
真實(shí)租賃true lease
真實(shí)租賃協(xié)議true leases
診斷設(shè)備diagnostic equipment
診所 clinic
正常結(jié)束 normal terminations
正?？烧叟f壽命 normal depreciable life
正供出售證券available-for-sale securities
爭(zhēng)議解決程序 dispute resolution process
證券化池 securitization pool
證券化交易securitization transactions
證券化資產(chǎn)securitization assets
證券委員會(huì)國(guó)際組織 IOSCO(International Organization of Securities Commissions)
證實(shí) authentication
證書certificate
政府（指定）的代理機(jī)構(gòu)governmental agency
政府機(jī)構(gòu) governmental body
政府基金governmental fund
政府征用 governmental taking
支付金額 payment amount
支線飛機(jī)regional jet 
知識(shí)產(chǎn)權(quán) intellectual property right
執(zhí)行implementation
執(zhí)行成本 executory cost
執(zhí)照 permit
直接和間接損失direct and consequential damage
直接融資租賃direct financing lease
直接稅 direct tax
直接購(gòu)買outright purchase
直升機(jī)helicopters
直線法折舊straight-line depreciation
直線法straight line basis
直線法確認(rèn)straight-line recognition
直銷 outright sale
指數(shù)index
指定車型及司機(jī)的合同車隊(duì)DDC (dedicated contract carriage)
指定最低運(yùn)輸量的合同車隊(duì) dedicated capacity carriage
指定的位置designated location
指名的所有權(quán)人 named owner
職業(yè)資格證 job qualification sheet
(來(lái)自)制造商(的)補(bǔ)貼manufacturer subsidy
質(zhì)量差幅quality spread
治療設(shè)備 therapeutic equipment, treatment equipment
滯留成本法（不定期續(xù)租時(shí)經(jīng)營(yíng)租賃出租人采用以實(shí)收租金金額計(jì)提折舊的方法） sunk cost method
周轉(zhuǎn)時(shí)間 turn around time
專長(zhǎng)expertise
專屬公司 captives
專屬金融公司captive finance company
專業(yè)公司specialist firm
專業(yè)化的獨(dú)立的公司specialized independents
（只處置某類設(shè)備的）專業(yè)性再處置公司exclusive remarketing firms
轉(zhuǎn)承債務(wù)vicarious liability
轉(zhuǎn)售 resell
轉(zhuǎn)移 transfer
轉(zhuǎn)出租(租入是為了出租) rent-to-re-rent
轉(zhuǎn)租賃 sublease
裝置features
裝運(yùn)shipping
咨詢及顧問(wèn)服務(wù)consulting and advisory services
資金掣肘capital constraint
資本充足率gear ratio, gearing, leverage ratio
資本費(fèi)用 capital cost
資本分派capital allocation
資本化 capitalize
資本市場(chǎng)capital market
(所承擔(dān)的)資產(chǎn)殘值風(fēng)險(xiǎn)exposure to residual asset value
(經(jīng)營(yíng)租賃中的)資產(chǎn)導(dǎo)向型出租人 asset-oriented lessor
資產(chǎn)的取得acquisition of assets
資產(chǎn)抵押 pledge
資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)asset risk insurance
資產(chǎn)負(fù)債表的表現(xiàn) financial statement appearance
資產(chǎn)負(fù)債表日 balance sheet date
資產(chǎn)負(fù)債表外證券化off-balance sheet securitizations
資產(chǎn)跟蹤asset tracking
資產(chǎn)回報(bào)率ROA(return on assets)
資產(chǎn)減損impairment of assets
資產(chǎn)特點(diǎn)asset specificity
資產(chǎn)證券化asset securitization
資產(chǎn)支持型融資 asset-backed financing
資產(chǎn) asset
資格apacity, status
資金成本 cost of capital
資源 resources
字節(jié) byte
自保公司self-insured corporations
自動(dòng)調(diào)整條款escalation clauses
自力支撐的衍生工具 free standing derivative instruments
自然資源開發(fā)權(quán)協(xié)議agreement concerning rights of explore natural resources
自由折舊規(guī)則liberal depreciation rules
（該公司）自有的專長(zhǎng)in-house expertise
自有資金負(fù)債率 debt-equity ratios
自由酌情處理 discretion
自助性重新占有 self-help repossession
中程雙過(guò)道（指飛機(jī)）intermediate twin-aisle
中級(jí)市場(chǎng)租賃 middle-market leasing
中小型企業(yè)SMEs
中央集權(quán)central authority
終止terminate 
終止日后的接續(xù) continuation beyond the termination date
終止（租賃的）通知notice of termination
仲裁arbitration
種類category
重要事實(shí)material facts
綜合收入 comprehensive income
綜合性再處置公司nonexclusive remarketing firms
主服務(wù)者primary servicer
主權(quán)風(fēng)險(xiǎn) sovereign risk
主營(yíng)業(yè)地principal office and place
主租賃協(xié)議master lease
（期滿但租賃物未退還時(shí)的）逐月收取的租金 month-to-month rentals
租購(gòu)合同 hire purchase contracts
租購(gòu)融資 lease-purchase financing
租購(gòu)協(xié)議hire purchase agreement
租還是買 lease versus purchase
租借leasehold
租金rent,rental
租金流rental stream
租金支付payment of rentals
租金首付日rent commencement date
租金收入rental income
租金水平（費(fèi)率）rental rates
租金稅 rental tax
租賃leasing, leasehold
租賃安排leasing arrangement
租賃財(cái)產(chǎn)leased property
租賃費(fèi)（對(duì)租金中所含收益部分的形容） lease fee
租賃付款次數(shù)number of lease payments
租賃負(fù)債lease liabilities
租賃公司 leasing company
(對(duì))租賃(的)管制leasing regulation
租賃期限 lease term
租賃設(shè)備leased equipment
租賃申請(qǐng) lease application
租賃稅 lease tax
租賃物件 leased items
租賃協(xié)議登記 lease registry
租賃協(xié)議分類 classification of leases
租賃協(xié)議管理人 lease manager
租賃協(xié)議及租賃資產(chǎn)組合證券化securitization of leases and leased assets portfolio
租賃協(xié)議開始日inception of the lease
租賃協(xié)議正文master lease illustration
租賃協(xié)議組合 lease portfolio
租賃協(xié)議 leases, leasing agreement
租賃信貸限額lease lines of credit
租賃研討會(huì) workshop on leasing
（手工的或電腦的）租賃業(yè)務(wù)管理系統(tǒng)leasing systems
租賃業(yè)務(wù)(的)許可 licensing of lease activity
租賃業(yè)務(wù) leasing activities
(對(duì))租賃應(yīng)收款(的)無(wú)追索出售non-recourse sale of lease receivable
租賃原值original lease value
租賃占國(guó)內(nèi)生產(chǎn)總值的份額leasing's share of GDP
租賃周期的六個(gè)階段the six phase of leasing cycles
租賃專業(yè)人員 leasing professionals
租賃資產(chǎn) leased assets
租入人hirer
（美國(guó)特有的為享受稅收待遇而在美國(guó)企業(yè)同外國(guó)企業(yè)之間訂立的）租入租出（租賃協(xié)議）lease-in/lease-out
組別tranches
組合（中的設(shè)備類型的）集中程度portfolio concentration
追索權(quán)recourse
追溯性運(yùn)用retrospective application
最低可接受費(fèi)率 hurdle rate
最低資本 minimum capital
最低租金費(fèi)率minimum rental rate
最短租賃期限 minimum lease terms
最新技術(shù) state-of-art technology
最終可用壽命ultimate useful life
最終用戶end-users
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