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
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
accredited investors 经备案的投资人
accumulated allowance 累计准备金
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
administrative fee管理费
Administrative Law（美国）行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的税收后果
advertising 做广告
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
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议
agreement 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
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
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
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
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
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
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
backed-up servicer 替补服务者
backhoe反铲装载机
balance sheet date 资产负债表日
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
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）
beneficiaries受益人
big-ticket items大额项目
bill and collect开票和收款
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
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
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议
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
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
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
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
default违约
defeasance structures带有废止条款的结构
defense抗辩
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
denunciation 退出
deposit account押金账项
deposit taker存款接受者
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
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
disaster recovery services（电脑租赁的）救灾服务
disclaimer免责
disclosure items披露项目
discount rate折现率
discounted present value折现值
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
documentation文件制作及提供
domestic law 国内法
double taxation agreement双重课税协议
double tax双重税
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
due diligence应有的审慎
durability耐久性
duration of delay拖延的持续时间
duress胁迫
early buyout提前买断
early termination提前结束
earnings before minority interest少数权益前收益
earnings pattern收益模型
EBO (early buyout)提前买断
economic benefits经济利益
economic climate经济气候
economic life经济寿命
economic ownership经济上的所有权
education教育
effective date生效日
effective ownership有效的所有权
effective waiver of defenses（对）抗辩的有效放弃
effectiveness有效性
electronic mail电子邮件
eligibility合格性
embedded嵌入
emerging lease markets新兴租赁市场
employee benefit plans雇员福利计划
enactment实施
encumbrance留置权
end-of-term consequences期末结果
end-of-term process期末程序
ends up倒闭
end-users最终用户
enforceable强制性的
enforcing remedies实施补救
engine发动机
enhanced equipment trust certificate增级的设备信托证书
enter into force生效
entitlement权利资格
Environmental Liability Act（德国）环境责任法
EPS(earning per share)每股收益率
equalizing等量化
equipment cost设备成本
equipment defects设备瑕疵
equipment identification设备认定
equipment leasing industry设备租赁业
equipment risk allocation and management设备风险的分担及管理
Equipment Schedule设备清单
equitable owner衡平法上的所有权人
equity capital权益资本
equity contribution权益出资
equity in net loss of invests投资净损失中的权益
equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）
equity investor权益投资人
equity securities权益证券
ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法
escalation clauses自动调整条款
essential use实质性使用
estate（房地产）产业
estimated remaining period估计的剩余期间
estimated residual估计的余值
estimates估计
ETO(early termination option)（对）提前结束（的）任择权
evolution演变
excess cash过剩现金
excess deduction超额扣减
exchange交换
excise tax许可证税
exclusive remarketing firms（只处置某类设备的）专业性再处置公司
executory cost执行成本
exempt assets免税资产
exempt entity免税机构
exercisable 可行使的
exercise price行使（某项权利，例如购买任择权时的）价格
exhaustion损耗
Exhibit（契约性文件的）附件
EXIM bank（美国）进出口银行
expenditure开支
expertise专长
expiration of the initial lease term初始租赁期限的届满
exposure to residual asset value所承担的资产残值风险
express warranty明示的担保
extended retention of possession对占有的延伸提留
extension延期
external reporting risk财务报告引起的外部风险
FAA(Federal Aviation Administration)(美国)联邦航空署
face value面值
factoring company代理融通公司
fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）
fair market value transactions公允市值交易
fair value公允价值
fair wear and tear合理磨损
FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁
FASIT (financial asset securitization investment trust)金融资产证券化投资信托
fatal illness绝症
features装置
federal income tax联邦所得税
Federal Tax Court（德国）联邦税务法庭
federally guaranteed mortgage联邦保证抵押
fee receivable应收费
fee subordination附加费
fee-based financing services以收费为基础的融资服备
Felalease拉美租赁协会
fiber optics光纤
fiduciary responsibilities受托责任
filing备案
finance and other income财务及其它收入
finance charges财务费用
finance companies金融公司、财务公司
finance lease laws融资租赁法律
finance lease融资租赁协议
financial assets金融资产
financial bottom line财务底线
financial components财务成份
financial distortion财务失真
financial institution金融机构
financial instruments金融证书，金融工具
financial leasing transaction融资租赁交易
financial leasing融资租赁
financial lessor融资出租人
financial performance财务业绩
financial ratios财务比率
financial reality财务现实
financial reporting risk(因财务失真所导致的)财务报告风险
financial statement appearance资产负债表的表现
financial terms融资条件
financiers融资人
financing source融资来源
finding认定
firm term确定的条款
first amendment leases首期更改租赁协议
five different frameworks（作为租赁交易宏观环境的）五个不同的框架
fixed investment trust固定投资信托
fixed purchase option固定价格购买任择权
fixed rate固定利率
fixed wire有线(通信)
fixture filing固定备案
flexibility灵活性
floating lease accrued interest receivable浮动租赁应计的应收利息
fluctuation波动
FMRV(fair market rental value)公允的租金市值
footnote disclosure通过附注披露
foreclosure disposition扣押抵债处置
foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）
forklift叉车
form report格式报告
forward rate agreement远期利率协议
forward start swaps远期掉期
four criteria（区别融资租赁和经营租赁的）四项标准
fractional interest零散权益
franchise特许权
fraud欺诈
free standing derivative instruments自力支撑的衍生工具
from cradle to grave从摇篮到坟墓（指自始至终全程服务）
front-end payment前端支付
FSL(full-service lease)全程服务租赁
fuel use tax燃料使用税
full commitment全额承诺
full disclosure充分披露
full-payout versus non-full-payout全额支付还是非全额支付
full-payout全额支付
full-service lease全套服务租赁
fund appropriation拨款
fund risk筹资风险
funding resources筹资渠道
funding risk筹资风险
furnish供应
future cash flow未来的现金流
future lease payment未来租赁付款
GAAP(generally accepted accounting principle)公认会计准则
gains收益
gear ratio资本充足率
gearing资本充足率
general intangible一般无形物
geographic distance地理上的距离
German Insolvency Act德国破产法
global leasing industry全球租赁业
global survey全球调查
globalization全球化
goods货物
goodwill商誉
governmental agency政府（指定的）代理机构
governmental body政府机构
governmental fund政府基金
governmental taking政府征用
GPTD(gross profit tax deferral)毛利税递延
grantor trust委托人信托
grantors委托人
grantor授予人
growth rate增长率
guaranteed residual value有担保的残值
guarantee担保
hallmark印记
hardware硬件
harmonization(在有着不同法规情况下的)协调
headings标题
health care merchant fund incorporation 保健商融资公司
health care receivables保健应收款
health care services保健服务
healthcare provider保健提供者
heavy maintenance大修
hedge against inflation抵御通涨
hedge套期保值
helicopters直升机
hell-or high water clauses绝对责任条款
high technology leasing高技术租赁
hire purchase agreement租购协议
hire purchase contracts租购合同
hirer租入人
holders持有人
homogeneity同质性
hospitalization（到）医院治疗
hours of use（设备的）使用小时
hurdle rate最低可接受费率
IAS(International Accounting Standard) 17国际会计准则 17 租赁
IDC(initial direct costs)初始直接费用
identification确认
idle capacity闲置的能力
IFC(International Finance Corporation)国际金融公司
illness疾病
illustration演示
immaterial items非实质性事项
immediately available fund立即可以得到的资金
impairment of assets资产减损
implementation执行
implicit interest rate隐含利率
implied acceptance默认接受
implied warranty or guarantee 暗示的担保
in-bound leases进口租赁
inception of the lease租赁协议开始日
income and expense recognition收入和支出的确认
income statement损益表
income tax所得税
incremental borrowing rate of interest新增借款利率
incurrance of an obligation义务的承担
indebtedness欠款
indemnification赔偿
indemnify保护
indenture trustee契约受托人
independent director独立董事
indexed rate指数利率（指跟着某个基准利率走的利率）
index指数
indirect bank leasing间接的银行租赁
indirect tax间接税
individual lessees个人承租人
industrialization工业化
industry dynamics行业动向
industry lingo行话（行业内的暗语）
information信息
infrastructure基础设施
infringement侵权
in-house expertise（该公司）自有的专长
initial accounting初始的会计处理
initial case law初始判例法
initial lease term初始的租期
innovation创新
in-place remarketing原地再处置
input tax投入税
insider transaction内部交易
insolvency破产
inspection findings检验结果
inspection report检验报告
inspection检验
inspector检验员
institutional finance机构融资
instrument工具、文据
insurance carrier承保人
insurance claims保险索赔
insurance coverage保险类别
insurance function保险功能
insurance policy保险单
intangible assets无形资产
intangible benefit无形权益
intellectual property right知识产权
intelligence gathering情报收集
intentional or grossly negligent act故意的或严重疏忽的作为
interest and fee income利息和收费收入
interest component of scheduled payments排定进度付款的利息部分
interest rate spreads利差
interest rate swaps利率掉期
interim real estate financing不动产过渡性融资
interim rent暂行租金（在租金首付日应付的租金）
intermediate twin-aisle中程双过道（指飞机）
internal preference（所披露的信息严重扭曲时的）内部参考
international financial leasing of equipment国际设备融资租赁
international leasing community国际租赁界
international registration requirement plan（飞机的）国际登记计划要求
internationalization国际化
Internet互联网
interperiod tax allocation各期之间的税收分配
invasion侵犯
inventory盘存、存货清册
investment company投资公司
investment grade credit rating投资等级信用评级
investment return投资回报
investors投资人
invoice发票
IOSCO(International Organization of Securities Commissions)证券委员会国际组织
IRC（Internal Revenue Code）（美国）国内税收法
irrevocable不可撤销的
IRS(Internal Revenue Service)(美国)国内税务局
issue notes出立票据
issuer发行人
IT assets信息技术资产
item项目
job qualification sheet职业资格证
judge法官
judgement裁决
judicial arena司法场所
judicially-assisted repossession司法协助重新占有
junk bonds垃圾债券
jurisdictions司法管辖区
label标记
landing gear（飞机的）起落架
landing着陆
language（合同中的）用语
large ticket asset大额资产
lease application租赁申请
lease fee租赁费（对租金中所含收益部分的形容）
lease for movables动产租赁协议
lease inception起租日
lease intended as security担保意向租赁
lease liabilities租赁负债
lease lines of credit租赁信贷限额
lease manager租赁协议管理人
lease portfolio租赁协议组合
lease registry租赁协议登记
lease tax租赁税
lease termination payment（为）提前结束（租赁协议而作的）支付
lease term租赁期限
lease versus purchase租还是买
leased assets租赁资产
leased equipment 租赁设备
leased items租赁物件
leased property租赁财产
leasehold租赁、租借
lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议
lease-purchase financing租购融资
leases租赁协议
Leaseurope欧洲租赁协会
leasing activities租赁业务
leasing agreement租赁协议
leasing arrangement租赁安排
leasing company租赁公司
leasing professionals租赁专业人员
leasing regulation对租赁的管制
leasing systems（手工的或电脑的）租赁业务管理系统
leasing's share of GDP租赁占国内生产总值的份额
leasing租赁
legal arrangement法律安排
legal consequences法律后果
legal entity法人
legal fees法律费
legal form法律形式
legal issue法律课题
legal ownership法定所有权
legal owner法定所有权人
legal right法定权利
legal risk法律风险
legal status法律地位
legal title法定所有权
legal treatment法律处理
legally empowered法律授权的
legitimate business purpose合法的营业目的
lenders放款人
lenient terms宽松条款
lessee intent承租人的意向
lessee承租人
lessor's internal staff出租人的内部人员
lessor出租人
letter of credit信用证
level of collateral抵押水平
leverage borrowings杠杆借款
leverage ratio资本充足率
leveraged lease杠杆租赁
levy扣押
liabilities负债
liberal depreciation rules自由折旧规则
license特许
licensing agreements许可证协议
licensing of lease activity对租赁业务的许可
lien date留置日
lien留置权
life-limited parts（飞机上）限制其使用小时的部件
limitation of liability责任限度
limited ability有限能力
limited liability company有限责任公司
liquidated damage损失赔偿金
liquidator 清算人
liquidity facility流动性融通
liquidity support流动性支持
liquidity现金支付能力
litigation诉讼
loans disguised as leases伪装成租赁的贷款
loan-type financing贷款型融资
loan贷款
lobby effort游说努力
local law当地法律
local statues当地法规
local tax地方税
location所在地
lock box account锁箱账户
lock box collection and sweep arrangement（银行的）锁箱和自动转存安排
locomotive（铁路）机车
long term rental contract长期出租合同
loss containment亏损防堵
loss ratio赔付率
losses损失
lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失
MACRS depreciation（美国的）加速成本回收的折旧
maintain reserves（飞机租赁中承租人承担的）保养准备金
maintenance contract维修保养合同
maintenance interval（飞机发电机的）维修间隔期
maintenance policies and procedures保养方针及程序
make-whole premium凑整升水
managerial reporting risk（财务报告导致的）管理层报告的风险
manipulation of accounting principles对会计准则的巧妙运用
manufacturer subsidy（来自）制造商（的）补贴
marginal tax rate边际税率
market friction市场摩擦
market imperfection市场的不完善
market participants市场参与者
market penetration市场渗透率
market rates of interest市场利率
market share市场份额
market size市场规模
market stability市场稳定性
marketplace市场环境
master lease illustration租赁协议正文
master lease主租赁协议
material facts重要事实
maturity到期日
means手段
measurement criteria衡量标准
mechanism机制
memory function备忘功能
mercantile-type sale商业性销售
merchantability适销性(经营租赁协议中的暗示保证)
merges合并
merit review process事实真相检查程序
middle-market leasing中级市场租赁
MIGA（Multilateral Investment Guarantee Agency）多边投资担保署
minimum capital最低资本
minimum lease payments receivable应收最小租赁付款
minimum lease terms最短租赁期限
minimum rental rate最低租金费率
mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则
mismatches不匹配
mitigate缓解（风险）
mobility移动性
model模式
modem“猫”（调制解调器）
modification 更改
monetary policy货币政策
money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）
monitoring监控
monoline insurer单一险种保险人
monopolies垄断部门
monopoly垄断
month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金
moratorium延缓履行
mortgage loan placement抵押贷款安排
motor carrier fee机动车费
MPD(maintenance planning document)维修计划书
MRI(magnetic resonance imaging)核磁共振成象
multiple jurisdiction涉及多个司法管辖区的
multi-years lease commitment多年的租赁款项承付
municipal trade tax地方贸易税
named owner指名的所有权人
narrative report陈述式报告
narrow-body aircraft窄机身飞机
nascent幼稚的
national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司
nationality国籍
NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员
会全国会议
negligence 过失
nenrenewal penalties期末若不留购或不续租时的罚金
net cash investment outstanding 净现金出资余额
net collectible value可回收净额
net earnings净收益
net financed assets已融资资产净额
net gain on sale of financing transactions融资交易出售的净利得
net investment outstanding净出资余额
net lease净租赁（指不附带任何技术服务的租赁）
net margin净收益
net of deferred taxes递延所得税后净额
net taxable income净应税收入
net value净值
net worth tax净财富税
network connection device网络联接器件
networks网络
new product family新产品系列
niche market可填补空缺的市场
noise 噪声
nominal price 名义价格
nominal purchase option名义价格购买任择权
non-accrual status不应计的状态
non-appropriation不得挪用
non-cancellable lease不可撤销的租赁协议
non-conforming equipment不合格设备
non-contracting states非缔约国
nondebt interest非债务利益
non-delivery未交付
nonexclusive remarketing firms综合性再处置公司
nonexistent不存在的
non-full-payout非全额支付
nonlabeled program(卖主同出租人各归各的)销售计划
nonoperating leasing非经营租赁
non-ownership for balance sheet不在资产负债表上资本化
nonpossessory pledge非占有的抵押
non-recourse sale of lease receivable对租赁应收款的无追索出售
non-substitution clause不得替代条款
nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧)
normal depreciable life正常可折旧寿命
normal lease常规租赁
normal terminations正常结束
notarization公证人的公证
notary system公证制度
notes secured by equipment设备抵押票据
notice of termination终止（租赁的）通知
number of lease payments租赁付款次数
objection拒绝
obligations债务
obligopolies受权专营部门
obligor债务人
obsolescence陈旧
occasional sales exemption偶然销售豁免
OEC(original equipment cost)设备原值
off balance sheet financing表外融资
off-balance sheet securitizations资产负债表外证券化
offering and sale发售和出售
official tax depreciation tables官方（制订的）税收折旧表
off-lease equipment退租设备
offsetting claims抵销请求权
omission 不作为
on-condition parts（飞机上）根据具体情况决定可否使用的部件
one-off program（卖主的对谁都一样的）统一销售计划
one-stop shopping一站式采购
one-way consumer truck rental business单程客户载重汽车出租业务
operating expense事业费
operating leases经营租赁协议
operating leasing经营租赁
operational efficiency经营效率
OPIC(Oversea Private Insurance Corporation)海外私人保险公司
option to buy 购买任择权
option to purchase购买任择权
option to renewal续租任择权
options期权
ordinary course常规过程
ordinary trusts普通信托
organizational documents机构文件
original collateral初始抵押品
original lease value租赁原值
originating lessor作为发起人的出租人
originator发起人
out-bound big-ticket leasing大宗出口租赁
outpatient clinic门诊诊所
outright purchase直接购买
outright sale直销
outsourcing外包
overcollateralization超额提供抵押
overhaul检修
owner trust所有者信托
owner 所有者
ownership interest所有权权益
ownership leases所有权租赁（对融资租赁实质的形容）
ownership retention所有权的保留
ownership所有权
packaging包装
parameter参数
parent母公司
participants参与者
particular withholding tax特殊预提税
partnership合伙企业
partners合作伙伴
parts sale（再处置中的）部件出售
parts 部件
party identification对当事方的认定
passive investment trust被动投资信托
pass-through entity传递实体
pattern 模式
payee受款人
payment amount支付金额
payment due已到期应付款
payment of rentals租金支付
payors付款人
pay-through note定付 (证券)
peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定
penetration渗透
per se corporations本质上的公司
percentage of sales销售额的百分比
perfection完善、保全
performance业绩、履行
periodic rate of return 期回报率
peripheral（电脑的）外部设备
permanent funding activities长期资金融通方式
permanent funding vehicles长期性的融资工具
permission允许
permit执照
personal property leasing动产租赁
personal property tax动产税
personal resume个人简历
perspective（看问题的）角度
physical deterioration物理性能的退化
piercing the corporate veil捅破公司的面纱
place of taxation纳税地
placement放置
capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）
players参与者
pledge资产抵押
polarization（将目标市场定位于某类规模客户的）极化
policy of insurance保险单
portfolio concentration组合（中的设备类型的）集中程度
portfolio(投资)组合
possession占有
potential conflict潜在冲突
potential impairment潜在减损
power by the hour leases按每月使用小时支付租金的租赁
power generation发电
power transmission（电、气、热的）能源传输
practitioner从业者
predetermined period事先确定了的期间
preestablished floor预先设定的底价
preface前言
prefund先行融资
prejudgment property recovery在法院裁决前先收回财产
prejudice损害
premium保费
pre-paid lease payments预付的租赁付款
present transfer即时转移
present values现值
preservation of exist bank line现有银行信贷额度的保留
presumption推论
pretax rate税前利率
preventive maintenance预防性保养
price/performance curve性能价格曲线
prices indices价格指数
pricing quandary定价上的左右为难
pricing risk定价风险
pride of ownership对所有权的满足感
primary servicer主服务者
prime interest rate基本利率
principal office and place主营业地
principal本金
printer打印机
prior written consent预先的书面同意
prior written notice预先的书面通知
priorities优先权
private and public私人的或公共的
private carriers私人运送人
private international law国际私法
private placement（对）特定对象（直接）销售
private-label program（卖主同出租人联手的）销售计划
privatization私有化
probability概率
proceedings pending未决程序
proceeds进款
process nexus程序关系
product产品
profit generation利润产生
profitable operation可营利地运用
profit-making hospital营利性医院
program risk规划风险
project finance项目融资
project risk项目风险
projected performance所规划的业绩
promise承诺
pronouncement公告
property tax财产税
proportionate fraction成比例的部分
proprietary hospital业主医院
pros and cons有利有弊
prospectus章程
provisioning提取准备金
provisions条款
proxy代理
prudential norms relevant to leasing 涉及租赁的审慎性标准
PTT(postal and communication entities)邮电部门
public control公有
public deficit财政赤字
public deposit公众存款
public distribution公开配售
public hearing公开听证
public limited companies(在多数的大陆法系国家或地区内的)公共有限公司
public offering公开发售
public works市政工程
publications出版物
public-held companies公众持股（上市）公司
published rental rate公布的租金费率
purchase money security interest定金担保利益
put option留置选择权
QIBs（ qualified institutional buyers）合格的机构买入人
QTE(qualified technological equipment)lease（美国税法中所规定的计算机或外部设备、高技术电话站设
备及高技术医疗设备等的）高技术设备租赁
quality spread质量差幅
quantitative criteria量化标准
quid pro quo（经营租赁合同中的）让步条件
quiet enjoyment right平静行使权
quiet possessions平静占有
quoting报价
rail car轨道车辆
raise fund筹集资金
ratification批准
rating agencies评级代理机构
ratings评定等级
ratio enhancement（财务）比率改善
real person真人
real property and personal property不动产和动产
real rights物权
realization实现
realize the value实现价值
rebuttable presumption可予驳回的推定
receipts for services服务的收入
receivership破产接收
receivers破产受益人
recertification（由原制造商作出的）重新认证
recognition of income 收益确认
record记录
recoupment扣留
recourse追索权
recoverability可回收程度
recoverable amount可回收金额
recover收回
reduction减少
reference rate参考利率
refresh翻新
refundable security deposit期末应退还的保证金
refurbishment翻新
regional jet 支线飞机
regionalization区域化
registration process登记程序
registration rights登记权
regular periodic payment定期的规定的租金
regulatory factors管制因素
regulatory laws管制法律
reinvestment再投入
reject 拒收
re-leasing再出租
relieve 解除
remaining balance余额
remarketing obligations of the vendor卖主的再处置责任
remarketing再处置
remedy 补救
REMIC （real estate mortgage investment conduit）不动产抵押投资管道
remote contingency遥远的或有事件
removal拆除
renewing更新
rent commencement date租金首付日
rent curve depreciation按租金曲线折旧
rent 租金
rental fleets短期出租车队
rental house出租公司
rental income租金收入
rental market出租市场
rental of equipment设备出租
rental rates租金水平（费率）
rental stream租金流
rental tax租金税
rental yard出租公司
rentals payable 应付租金
rent-to-buy先租后买
rent-to-leases先以租赁合同方式租用后以融资租赁合同方式租入
rent-to-rent纯粹租用
rent-to-re-rent（租入后）转租
reorganization重组
repairs备件
repair修理
repatriation（从别国）收回（租赁物）的风险
repayment偿付
replacement servicers替代的服务者
replacements替换件
report报告
repossession重新占有
representations陈述
request for proposal投标申请书
rescind 撤销
resell转售
reserves储备金
residual capture余值捕捉
residual exposure余值风险
residual guarantee余值担保
residual income剩余所得
residual position余值地位（指出租人承担余值风险的处境）
residual realization余值实现
residual risk余值风险
residual's carrying value（财务报表上的）残值结存价值
resolution裁决
resources资源
retailers 'sales tax零售商销售税
retail零售
retaining保留
retain留存
retention rate（承租人的）留购率
retention提留
retrospective application追溯性运用
return provisions对返还的规定
returned asset返还的资产
revolving loan facility循环贷款融通
right to use使用权
risk sharing techniques风险分担方法
risk-reducing pooling agreement风险减少共担协议
risks and rewards incident to ownership随附于所有权的风险和报酬
ROA(return on assets)资产回报率
road道路
roll-out process推进程序
royalties特许使用权费
rules of law 法规
RVI(residual value insurance)余值保险
safe harbor避风港
safe-harbor leases避风港租赁（对有避税功能的租赁的形容）
safety standard安全标准
sales and leaseback售后回租
sales origination teams销售开发团队
sales proceeds销售收入
sales taxes销售税
sales volume销售量
sales-aid leasing（专属公司的）销售协助型租赁
sales-type lease销售型租赁
sample样品
sampling样品示例
scale扩容
schedule进度计划、附表
scrap or salvage sale报废或挑其中有价值的贵金属出卖
sealed bid sale密封标价销售
SEC（Security and Exchange Commission）（美国）证券交易委员会
secondary market breadth and depth二手市场的广度及深度
secured creditor有担保的债权人
secured financing有担保的融资
secured or unsecured有担保或无担保的
secured party被担保方
securitization assets证券化资产
securitization of leases and leased assets portfolio租赁协议及租赁资产组合证券化
securitization pool证券化池
securitization transactions证券化交易
security deposit保证金
security interest担保权益
self-help repossession自助性重新占有
self-insured corporations自保公司
selling price销售价格
semiconductor chips半导体芯片
sensitivity analysis敏感性分析
separate component单独部分
separate identity单独身份
separate legal person单独的法人
separate products不同的产品
separate, independent trustee单独的、独立的受托人
service tax服务税
servicer（资产证券化中的）服务者
setoff抵销
shareholders股东
shipping装运
shop visit（飞机的）拆下发电机的大修
signature签署
significant date management capability对数据管理的重要能力
sign签署
similarity相似性
simple finance leases简单融资租赁
single-aisle（飞机上的）单过道
small cost items低成本项目
SMEs中小型企业
societe anonyme股份有限公司（法国）
soft (oversupplied) market软（供大于求）市场
software vendor软件卖主
software软件
sole shareholder单一股东
sole tax avoidance purpose纯粹的避税目的
sovereign risk主权风险
special priority rules特别优先权规则
special purpose "bankruptcy remote" entity“不易破产”的专设实体
special purpose entity（SPE）特殊目的实体
specialist firm专业公司
specialized independents专业化的独立的公司
specified order of seniority规定的先后顺序
sponsored program赞助计划
sponsor发起
SSAP 21（英国）租赁协议及租购合同的会计处理
standard setters标准制订者
state-of-art technology最新技术
status资格
statute法规
statutory protection法规上的保护
statutory regulations法定规定
stayed actions延缓的诉讼
step-down lease structure租金递减的租赁方式
step-up lease structure租金递增的租赁方式
stock and debt mutual funds股票和债务共同基金
stock exchange listing 股票上市
storage存储
straight line basis直线法
straight-line depreciation直线法折旧
straight-line recognition直线法确认
strategic recommendations战略性建议
structural alternatives方式选择
structures业务方式
structuring业务方式设计
sublease转租赁
subordinated debt obligation次级债券
subordinated interest次级权益
subordinated tranche次级份额
subordinated次级的
subordination从属化
substance over form实质先于形式
substantive consolidation实质性合并
substantive owner实质上的所有权人
substitute 取代
successors继承人
suits讼案
sunk cost method滞留成本法（不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法）
superior title or right优先所有权或权利
supervise监管
supervisory process监管程序
supplier 供货人
supplier-type warranty供货商（所提供的）担保
supply agreement供货协议
supply chain供应链
supply contract供货合同
supportable standard站得住脚的标准
supported obligation被支持的债务
supporting activities补给活动
surrender返还
survivability（合同到期后的）继续有效程度
suspension延期
swap互换
synonyms同义词
synthetic leases合成租赁协议
T-account T型账户
take-off起飞
tangible and intangible assets有形和无形资产
target market目标市场
target yield目标收益率
tax appetite对减税的兴趣
tax base税基
tax benefit transfer税收利益转移
tax code税法
tax deductible expense可减税的费用
tax deferral延期纳税
tax depreciation税收上的折旧
tax lease税收租赁（指真实租赁，承租人的租金支出可直接抵扣）
tax nothing非纳税对象
tax ownership(美国税法中的)税收所有权
tax regulations税务条例
tax risk税收风险
tax saving节税
tax shields避税
tax status税务法规
tax timing纳税时点
taxable income应税所得
taxable应纳税的
taxation税收
tax-exempt debt免税债
tax-exempt entities免税单位
tax-exempt issuers免税发行者
tax-exempt market免税市场
taxpayer纳税人
tax税
technological obsolescence 技术老化
technological orientation技术上的定位
telecommunications电信
teledensity电信密度（指每百个居民拥有的通信线路数）
tender提交
terminate 终止
termination penalty提前结束时的罚金
terminology术语
terrestrial and satellite wireless system 地面及卫星无线系统
the four pillars（支撑租赁交易的）四大支柱
the six phase of leasing cycles租赁周期的六个阶段
theocratic legal system神权法制
therapeutic equipment治疗设备
third-party logistics第三方后勤
threshold门坎
time pattern时间模式
time to market（一个新产品从构思到实际推入市场所用的时间）上市时间
titleholder所有权人
title所有权
titling trust产权信托
toll（路桥隧道等的）通行费
total gross investment毛出资总额
total solution全面解决方案
TRAC（Terminal Rental Adjustment Clause） leases 期末租金调整条款租赁协议
track卡车
trade discount贸易折扣
trade names商品牌号
trade tax add-backs贸易税附加返还
trade tax贸易税
trade-in回购
traditional contract of hire 传统的租借合同
traditional rental传统出租
training培训
TRALA（美国）载重汽车出租及租赁协会
tranches组别
tranching分组
transaction costs交易成本
transaction privilege(sale)tax交易特许（销售）税
transaction tax交易税
transactions交易
transferors出让人
transfer转移
transit district tax地区通过税
transportation运输
treasury locks库存锁定
treasury securities国库券
treatment equipment治疗设备
trigger events触发器事件
trip leases铁路车辆的短期租赁
triple net三方网络
truck卡车
true leases真实租赁协议
true lease真实租赁
trust account信托账户
Trust Indenture Act信托契约法
trustee 受托人
tunnels隧道
turnaround time周转时间
type类型
UCC(Uniform Commercial Code)（美国）统一商法典
ultimate useful life最终可用寿命
unamortized residual value（经营租赁中）未摊销的余值
uncertainty不确定性
uncollectible lease payments receivable应收未收租赁付款
undersecured creditor未被全额担保的债权人
understated被少报的
underwater缩水
underwriting and credit policies保险和信贷政策
underwriting commission承销佣金
underwriting standard保险标准
underwriting保险
unearned finance income未实现财务收益
unguaranteed residual value无担保的残值
Unidroit Conventions on International Financial Leasing 国际统一私法协会国际融资租赁公约
unit price单价
universal lease documentation租赁协议通用文本
unrated无信用等级的
unreimbursable不能回收的
unsecured creditor无担保的债权人
unsecuritizable不可证券化的
upgrade升级
ups and collars上下限
US federal income taxes美国联邦所得税
US Internal Revenue Service code美国国家税务局法规
usage leases使用权租赁（对经营租赁的形容）
use tax使用税
used equipment leasing用过的设备的租赁
useful life有用寿命
utility设施
utilization leases（美国铁路上采用的）轨道使用租赁
valuation估值
value ratio价值比
value-added services增值服务
valuing定值
variables变量
variation in return回报波动
variation波动
VAT(value added taxes)增值税
vendor agreements卖主协议
vendor finance卖主融资
vendor leasing programs卖主租赁计划
vendor reputation and viability卖主的声誉和活力
vendor卖主
venture leases风险租赁
verifiable case经得起检验的案例
vibrant有活力的
vicarious liability转承债务
virtual ownership实际上的所有权
volatility波动性
vote control表决控制权
vote表决权
warehousing仓储
warranty claim担保请求权
warranty 担保
waste incineration垃圾焚烧
water supply and purification供水及净化
weight权重
well-crafted contract clauses认真草拟的合同条款
whale-minnow concept（靠租赁融资规模覆盖市场的）大鱼和（靠专业化租赁服务市场的）小鱼论
whole sale趸卖
wide-body aircraft宽机身飞机
win-win event双赢事件
withhold 提留
withholding tax预提税
working capital流动资金
workshop on leasing租赁研讨会
World Leasing Convention世界租赁大会
wrap leases互换型租赁协议
write-off减记、冲销
yield curve收益曲线
A
案例法case law
安排arrangement
安全标准 safety standard
暗示的担保implied warranty or guarantee
按每月使用小时支付租金的租赁power by the hour leases
按租金曲线折旧rent curve depreciation
B
半导体芯片semiconductor chips
包装 packaging
保费premium
保护indemnify
保健服务health care services
保健商融资公司 health care merchant fund incorporation
保健提供者 healthcare provider
保健应收款health care receivables
保留 retaining
保密性 confidentiality
保全perfection
保险underwriting
保险标准underwriting standard
保险单 insurance policy
保险功能insurance function
保险类别insurance coverage
保险索赔insurance claims
（飞机租赁中承租人承担的）保养准备金maintain reserves
保养方针及程序 maintenance policies and procedures
保证金security deposit
报废（或挑其中有价值的贵金属出卖）scrap or salvage sale
报告 report
报价 quoting
备案filing
(经)备案(的)投资人 accredited investors
备件 repairs
备忘功能memory function
被担保方secured party
被少报的understated
被动投资信托passive investment trust
本金principal
本质上的公司per se corporations
边际税率marginal tax rate
变量variables
标记label
标题 headings
（衡量用的）标准 criterion
标准制订者standard setters
表决控制权vote control
表决权vote
表外融资off balance sheet financing
避风港safe harbor
避风港租赁（对有避税功能的租赁的形容）safe-harbor leases
避税tax shields
避税规定tax shelter provision
波动性volatility
波动 fluctuation, variation
拨款fund appropriation
拨款条例appropriation provisions
补偿compensate
补充备案additional filings
补给活动supporting activities
补救remedy
不存在的 nonexistent
不得挪用non-appropriation
不得替代条款non-substitution clause
不动产抵押投资管道 REMIC （real estate mortgage investment conduit）
不动产过渡性融资interim real estate financing
不动产和动产real property and personal property
不动产、厂场或其它设备（设备） capital goods, plants or other equipment (the equipment)
不合格设备 non-conforming equipment
不可撤销的irrevocable
不可撤销的租赁协议 non-cancellable lease
不可证券化的unsecuritizable
不利的税收后果adverse tax consequences
不能回收的unreimbursable
不匹配mismatches
不确定性uncertainty
不同的产品separate products
(期末若)不留购或不续租(时的)罚金 nenrenewal penalties
不应计的状态non-accrual status
"不易破产"的专设实体special purpose "bankruptcy remote" entity
不(在资产负债表上)资本化non-ownership for balance sheet
不作为omission
（再处置中的）部件出售parts sale
部件 parts
C
差别待遇discrimination
财产税property tax
(因财务失真所导致的)财务报告风险 financial reporting risk
财务报告(引起的)外部风险external reporting risk
财务比率financial ratios
（财务）比率改善ratio enhancement
财务成份financial components
财务底线financial bottom line
财务费用finance charges
财务公司 finance companies
财务及其它收入 finance and other income
财务失真financial distortion
财务收益分配allocation of finance income
财务现实financial reality
财务业绩financial performance
财政赤字 public deficit
裁决 judgement, resolution
拆除removal
拆卸deinstallation
参考利率reference rate
参数parameter
参与者participants, players
（财务报表上的）残值结存价值 residual's carrying value
产品 product
产权信托titling trust
（房地产）产业estate
超额提供抵押overcollateralization
超额扣减excess deduction
差别化differentiation
叉车forklift
仓储 warehousing
偿付repayment
常规过程ordinary course
常规租赁 normal lease
长期出租合同long term rental contract
长期性的融资工具 permanent funding vehicles
长期资金融通方式 permanent funding activities
陈旧 obsolescence
陈述式报告narrative report
陈述representations
成比例的部分proportionate fraction
承保人insurance carrier
承担责任程度 accountability
承诺commitment, promise
(对)承认(的)要求acknowledgement requirement
承认和执行外国仲裁裁决公约Convention on the Recognition and Enforcement of Foreign Arbitral Award
承销佣金underwriting commission
承租人lessee
（租赁物由）承租人承建或承造的租赁协议build-to-suit leases
承租人的意向lessee intent
程序关系process nexus
撤销rescind
持有人holders
冲突 conflict
冲销 write-off
充分披露 full disclosure
（由原制造商作出的）重新认证 recertification
重新占有repossession
重组reorganization
筹集资金raise fund
筹资成本cost of funds
筹资风险funding risk, fund risk
筹资渠道funding resources
传递实体pass-through entity
传统出租 traditional rental
传统的租借合同 traditional contract of hire
创新innovation
次级的subordinated
次级份额subordinated tranche
次级权益subordinated interest
次级债券 subordinated debt obligation
从属化 subordination
从摇篮到坟墓（指自始至终全程服务）from cradle to grave
从业者practitioner
凑整升水make-whole premium
出版物publications
出立票据issue notes
出让人transferors
出资额capital contribution
出资 contributions
出租公司 rental house, rental yard
出租人lessor
出租人的内部人员 lessor's internal staff
出租市场 rental market
初始抵押品original collateral
初始的会计处理initial accounting
初始判例法initial case law
初始直接费用IDC(initial direct costs)
初始租赁期限的届满expiration of the initial lease term
初始的租期initial lease term
储备金reserves
处置deposition
触发器事件trigger events
纯粹的避税目的sole tax avoidance purpose
纯粹租用rent-to-rent
存储storage
存货清册inventory
存款接受者deposit taker
存款支票户checking account
D
打印机 printer
大额项目big-ticket items
（欧洲大陆各国的）大陆法系国家civil law country
大修heavy maintenance
（飞机拆下发电机的）大修shop visit
大宗出口租赁out-bound big-ticket leasing
大额资产large ticket asset
贷款loan
贷款型融资loan-type financing
带宽 bandwidth
代理proxy
代理融通公司factoring company
单程客户载重汽车出租业务one-way consumer truck rental business
单独部分 separate component
单独的法人separate legal person
单独身份separate identity
单独的、独立的受托人separate, independent trustee
单价unit price
单一股东sole shareholder
单一险种保险人monoline insurer
担保请求权warranty claim
担保权益security interest
(其意向是一种)担保(的)租赁 lease intended as security
担保 guarantee, warranty
当地法规 local statues
当地法律 local law
当局authority
当期及非当期负债current and non-current liabilities
(对)当事方(的)认定party identification
倒闭ends up
道路road
到期日maturity
到期应付款 payment due
德国破产法German Insolvency Act
（德国）生产责任法Act on Product Liability
（德国）消费者信用法Consumer Credit Act
登记程序 registration process
登记权registration rights
等量化equalizing
低成本项目small cost items
抵销请求权offsetting claims
抵销 setoff
抵押贷款安排mortgage loan placement
抵押物跟踪制度 collateral tracking system
抵押物价值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
抵御通涨 hedge against inflation
地方贸易税 municipal trade tax
地方税 local tax
地理上的距离 geographic distance
地面及卫星无线系统terrestrial and satellite wireless system
地区通过税transit district tax
(租金)递减(的)租赁方式 step-down lease structure
递延的贷款费deferred loan fees
递延所得税后净额 net of deferred taxes
(租金)递增(的)租赁方式 step-up lease structure
第三方后勤 third-party logistics
缔约成本contracting cost
缔约国 contracting states
电缆cable
电信telecommunications
电信密度（指每百个居民拥有的通信线路数）teledensity
电子邮件 electronic mail
定付 (证券) pay-through note
定价风险pricing risk
定价上的左右为难pricing quandary
定金down payment
定金担保利益purchase money security interest
定期的规定的租金regular periodic payment
定义definition
定义上的暧昧不明definitional maze
定值valuing
动产抵押chattel mortgage
动产税personal property tax
动产文据chattel paper
动产租赁personal property leasing
动产租赁协议 lease for movables
短期出租车队rental fleets
对价consideration
独立董事independent director
趸卖whole sale
多边投资担保署MIGA（Multilateral Investment Guarantee Agency）
多年的租赁款项承付multi-years lease commitment
(涉及)多个司法管辖区(的)multiple jurisdiction
多样化diversification
多样化的细微差别 diverse nuances
多样性diversity
E
二手市场的广度及深度 secondary market breadth and depth
F
发达而成熟的市场developed and mature market
发电power generation
发动机engine
法定所有权legal ownership, legal title
法定所有权人legal owner
法定规定 statutory regulations
法定权利legal right
法官 judge
法规statute
法规(上的)保护statutory protection
法律费legal fees
法律安排legal arrangement
法律(角度的)处理legal treatment
法律地位legal status
法律风险legal risk
法律规范rules of law
法律后果legal consequences
法律（方面的）课题legal issue
法律授权的legally empowered
法律形式 legal form
法人legal entity
翻新 refurbishment, refresh
反铲装载机backhoe
反诉counterclaim
返还surrender
（对）返还（的）规定 return provisions
返还的资产returned asset
方便程度comfort level
方式选择structural alternatives
放款advance
放款人 lenders
放置placement
发票invoice
发起人originator, sponsor
(作为)发起人(的)出租人originating lessor
发售和出售offering and sale
发行人 issuer
飞机登记aircraft registry
非缔约国non-contracting states
非经营租赁nonoperating leasing
非纳税对象 tax nothing
非全额支付 non-full-payout
非实质性事项immaterial items
非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧)nontax lease
非债务利益 nondebt interest
非占有的抵押 nonpossessory pledge
非洲租赁协会African Leasing Association
(带有)废止条款(的)结构defeasance structures
分类观点 classification opinion
分类指标classification indicators
分配distribution
分组tranching
风险减少共担协议 risk-reducing pooling agreement
风险分担方法risk sharing techniques
风险租赁 venture leases
服务合同contracts for services
服务收入receipts for services
服务税 service tax
（资产证券化中的）服务者servicer
浮动租赁应计的应收利息 floating lease accrued interest receivable
（机械设备的）腐蚀decay
付款人payors
负债liabilities
附表schedule
附加费fee subordination
附加风险additional risk
附加利差additional margin
（设备的）附件additions
（契约性文件的）附件appendix, Exhibit
附属机构affiliate
附属设备accessories
附条件销售协议conditional sales agreement
(通过)附注披露footnote disclosure
附着物 attachments
复杂的融资租赁complex finance leases
副本 counterpart
副代理人 collateral agent
G
改换用途地使用alternative uses
改装configure
概念上的差别conceptual difference
概率probability
杠杆借款leverage borrowings
杠杆租赁leveraged lease
高技术租赁high technology leasing
格式报告form report
个人承租人individual lessees
个人简历personal resume
各期之间的税收分配 interperiod tax allocation
更改 modification
更新renewing
工具 instrument
工业化industrialization
公布的租金费率published rental rate
公告pronouncement
公开发售 public offering
公开配售public distribution
公开听证public hearing
(在多数的大陆法系国家或地区内的)公共有限公司public limited companies
公平交易arm's length transaction
公认会计准则GAAP(generally accepted accounting principle)
公司corporation
公司担保 corporate guarantees
公司所得税 corporate income tax
公司债市场corporate debt market
公司章程articles of incorporation
公务（飞）机corporate aircraft
公有public control
公约convention
公允价值fair value
公允市值交易 fair market value transactions
公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value leases
公允的租金市值FMRV(fair market rental value)
公益信托charitable trust
公证制度 notary system
公证notarization
公众存款 public deposit
供货合同supply contract
供货人 supplier
供货商（所提供的）担保supplier-type warranty
供货协议supply agreement
供水及净化water supply and purification
供应furnish
供应链supply chain
供应商出租人dealer lessors
共同信托common trust
共享证书 certificate of participation
购买任择权 option to buy,option to purchase
估计的余值 estimated residual
估计 estimates
估值valuation
股东shareholders
股份有限公司（法国）societe anonyme
股票上市stock exchange listing
股票和债务共同基金 stock and debt mutual funds
固定备案fixture filing
固定价格购买任择权fixed purchase option
固定利率fixed rate
固定投资信托fixed investment trust
故意的或严重疏忽的作为intentional or grossly negligent act
雇员福利计划employee benefit plans
（美国）雇员退休收入及担保法 ERISA（ Employee Retirement Income and Security Act）
顾客client
关键性目标critical goals
（看问题的）观点、角度 perspective
官方（制订的）税收折旧表official tax depreciation tables
（财务报告导致的）管理层报告的风险 managerial reporting risk
管理费administrative fee
管制法律regulatory laws
管制因素regulatory factors
管道结构(的公司)conduit structure
光船承租人 bareboat charterer
光纤fiber optics
归类标准 classification criteria
归类过程classification process
规定的先后顺序specified order of seniority
规划风险program risk
(所) 规划的业绩projected performance
轨道车辆 rail car
（ 美国铁路上采用的）轨道使用租赁utilization leases
国籍nationality
（飞机的）国际登记计划要求international registration requirement plan
国际化 internationalization
国际金融公司IFC(International Finance Corporation)
国际会计准则 17 租赁IAS(International Accounting Standard) 17
国际统一私法协会国际融资租赁公约Unidroit Conventions on International Financial Leasing
国际设备融资租赁 international financial leasing of equipment
国际私法private international law
国际租赁界international leasing community
国库券 treasury securities
国内法 domestic law
过剩现金excess cash
过失negligence
H
海外私人保险公司 OPIC(Oversea Private Insurance Corporation)
（英美等）海洋法系国家common law country
行话（行业内的暗语）industry lingo
行业动向 industry dynamics
合并 consolidation, merges
合成租赁协议synthetic leases
合法的营业目的legitimate business purpose
合格的机构买入人QIBs（ qualified institutional buyers）
合格性eligibility
合伙企业partnership
合计风险 aggregate risk
合计租金aggregate rents
合理磨损fair wear and tear
合同池contract pool
合同出售contract sales
合同开发contract origination
合同条款contractual provisions
（对设备的）合同维修contract maintenance
合同组合contract portfolio
合作伙伴partners
核磁共振成象 MRI(magnetic resonance imaging)
核心框架 core framework
核准approval
核准权approval authority
衡量标准measurement criteria
衡平法上的所有权人equitable owner
红利 dividends
缓冲 cushion
缓解（风险） mitigate
（德国）环境责任法 Environmental Liability Act
互换swap
互换型租赁协议wrap leases
回报波动variation in return
回购 trade-in
互联网Internet
货币风险 currency risk
货币政策monetary policy
活力 viability
货物goods
J
机场airports
（铁路）机车 locomotive
机动车费 motor carrier fee
机构融资institutional finance
机构文件organizational document．
（飞机的）机身airframe
机制mechanism
基本利率prime interest rate
基本租金（各期应付的租金）basic rent
基础设施infrastructure
基建费用 capital expenditure
级别 classes
（将目标市场定位于某类规模客户的）极化polarization
即期实现current realization
即时转移present transfer
疾病 illness
集装箱container
计算机computer
技术上的定位technological orientation
技术老化technological obsolescence
记录 record
继承人 successors
（合同到期后的）继续有效程度survivability
价格指数prices indices
间接税 indirect tax
间接的银行租赁indirect bank leasing
兼并acquisitions
监管程序supervisory process
监管 supervise
监控 monitoring
检修 overhaul
检验inspection
检验报告inspection report
检验结果inspection findings
检验员inspector
减记 write-off
减少reduction
(对)减税(的)兴趣tax appetite
减损detraction
简单融资租赁 simple finance leases
交付及验收程序delivery and acceptance process
交换exchange
交易transactions
交易成本transaction costs
交易税transaction tax
交易特许（销售）税transaction privilege(sale)tax
交易习惯和贸易惯例course of dealing and usage of trade
教育education
加入accession
（美国的）加速成本回收的折旧MACRS depreciation
加速支付 accelerated payment
价值比value ratio
节税 tax saving
结论conclusion
接受acceptance
接受日 acceptance date
解除relieve
解除管制deregulation
解散dissolution
(期限)届满(时)at the expiry
借款人 borrower
金融工具 financial instruments
金融公司finance companies
金融机构financial institution
金融证书financial instruments
金融资产证券化投资信托 FASIT (financial asset securitization investment trust)
金融资产 financial assets
进度计划 schedule
进口租赁in-bound leases
进款proceeds
近似approximation
竞争风险competitive risk
竞争者 competitor
经得起检验的案例verifiable case
经纪人费broker fee
经纪人 brokers
经济利益economic benefits
经济气候economic climate
经济上的所有权economic ownership
经济寿命economic life
经营效率 operational efficiency
经营租赁operating leasing
经营租赁协议operating leases
净财富税net worth tax
净出资余额net investment outstanding
净收益net earnings, net margin
净现金出资余额net cash investment outstanding
净应税收入net taxable income
净值net value
净租赁（指不附带任何技术服务的租赁）net lease
（电脑租赁的）救灾服务disaster recovery services
绝对和无条件付款 absolute and unconditional payments
绝对责任条款hell-or high water clauses
绝症 fatal illness
拒绝objection
拒收reject
K
卡车track
开票和收款 bill and collect
开支expenditure
抗辩defense
嵌入的embedded
可撤销的cancelable
可撤销性cancelability
（固定利率中期融资）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
可回收金额recoverable amount
可回收净额 net collectible value
可减税的费用tax deductible expense
（信息传递中的）可连通性connectivility
（美国）可替代最低税AMT (Alternative Minimum Tax)
可行使的exercisable
可营利地运用profitable operation
可予驳回的推定rebuttable presumption
可转换次级票据converted subordinated notes
客户customers
客户的购买周期customer's purchase cycle
客户联系customer contact
扣减deduction, abatement
扣留arrest, recoupment
扣押detention, levy
扣押抵债处置foreclosure disposition
会计处理accounting treatment
会计利益accounting benefits
会计期间 accounting period
会计政策accounting policies
会计准则accounting principle
(对)会计准则(的)巧妙运用manipulation of accounting principle s
跨境融资 cross-border funding
宽机身飞机wide-body aircraft
宽松条款 lenient terms
库存锁定 treasury locks
亏损防堵loss containment
捆绑(在一起的)附加服务bundled additional services
捆绑（服务） bundling
扩容scale
L
垃圾焚烧waste incineration
垃圾债券 junk bonds
拉美租赁协会Felalease
蓝皮书（美国二手市场设备价格手册）bluebook
累计准备金accumulated allowance
类别的确定classification determination
类推为analogous to
类型type
立即可以得到的资金 immediately available fund
立足于信用的出租人credit-based lessor
立足于资产的出租人asset-based lessor
利差rate spreads
利润产生 profit generation
利率掉期 interest rate swaps
利息和收费收入interest and fee income
联邦保证抵押 federally guaranteed mortgage
(美国)联邦航空署FAA(Federal Aviation Administration)
联邦所得税federal income tax
（德国）联邦税务法庭 Federal Tax Court
联合团体affiliated group
联盟alliances
（卖主同出租人的）联手销售计划 private-label program
廉价购买任择权BPO(bargain purchase option)
廉价续租任择权BRO(bargain renewal option)
量化标准quantitative criteria
了结抵押（抵押权人按规定拍卖抵押物以受偿）foreclosure
灵活性 flexibility
零散权益fractional interest
零售retail
零售商销售税retailers 'sales tax
流动比率current ratio
流动性融通 liquidity facility
流动性支持liquidity support
流动资金working capital
留存retain
（承租人的）留购率retention rate
留置权encumbrance, lien
留置日lien date
留置任择权put option
垄断monopoly
垄断部门 monopolies
履行 performance
律师 counsel
M
卖主暗扣vendor discount
卖主融资vendor finance
卖主协议 vendor agreements
卖主的再处置责任remarketing obligations of the vendor
卖主租赁计划vendor leasing programs
卖主 vendor
"猫"（调制解调器）modem
毛出资总额 total gross investment
毛利税递延GPTD(gross profit tax deferral)
贸易税trade tax
贸易税附加返还 trade tax add-backs
贸易折扣trade discount
每股基本收益basic earnings per share
每股收益率EPS(earning per share)
每股稀释后收益diluted earning per share
（美国）财务会计标准委员会第13号说明：租赁FASB(Federal Accounting Standards Board) 13
美国法学会American Law Institute
美国国家税务局法规US Internal Revenue Service code
（美国）国内税收法IRC（Internal Revenue Code）
(美国)国内税务局IRS(Internal Revenue Service)
（美国）进出口银行EXIM bank
美国联邦所得税US federal income taxes
(美国)全国性的独立全面服务租赁出租公司national independent full-service leasing rental firms
（美国）统一州法律委员 NCCUSL（The National Conference of Commissioners on Uniform State Laws）
（美国）统一商法典 UCC(Uniform Commercial Code)
(美国)统一商法典关于法定融资租赁的条款UCC Article 2A
美国）行政法Administrative Law
（美国）载重汽车出租及租赁协会TRALA
（美国）证券交易委员会SEC（Security and Exchange Commission）
门坎threshold
门诊诊所outpatient clinic
免税单位tax-exempt entities
免税发行者 tax-exempt issuers
免税机构 exempt entity
免税市场tax-exempt market
免税债tax-exempt debt
免税资产exempt assets
免责disclaimer
面值face value
密封标价销售sealed bid sale
（德国）民法典 Civil Code
民航当局aviation authority
民商法civil and commercial law
名义价格购买任择权nominal purchase option
名义价格 nominal price
明示的担保 express warranty
敏感性分析 sensitivity analysis
默认接受implied acceptance
模式model, pattern
目标市场target market
目标收益率target yield
母公司parent
N
耐久性durability
纳税地place of taxation
纳税人 taxpayer
纳税时点tax timing
（所披露信息严重扭曲时的）内部参考internal preference
内部交易insider transaction
（电、气、热的）能源传输 power transmission
年度预算拨款annual budget appropriation
O
偶然销售causal sale
偶然销售豁免occasional sales exemption
欧洲租赁协会Leaseurope
P
排定进度付款的利息部分interest component of scheduled payments
拍卖auction sale
盘存inventory
赔偿indemnification
赔付率loss ratio
培训training
披露项目disclosure items
评定等级ratings
评估appraisal, assess
评估人员appraisers
评级代理机构 rating agencies
平静行使权 quiet enjoyment right
平静占有quiet possessions
平均寿命 average life
批准ratification
破产成本bankruptcy cost
破产程序 bankruptcy proceedings
破产法bankruptcy law
破产法院 bankruptcy court
破产接收receivership
破产受益人 receivers
破产 bankruptcy, insolvency
普通信托 ordinary trusts
Q
欺诈fraud
期回报率periodic rate of return
期末程序end-of-term process
期末结果end-of-term consequences
期末应退还的保证金 refundable security deposit
期末租金调整条款租赁协议TRAC（Terminal Rental Adjustment Clause） leases
期权options
（合同文本）起草 draftsmanship
起飞take-off
（飞机的）起落架landing gear
起重机crane
起租日lease inception
契约covenants
契约受托人indenture trustee
签署sign, signature
前端支付front-end payment
前言preface
钱到钱的租赁（租赁业内对融资租赁的俗称）money-over-money lease
潜在冲突potential conflict
潜在减损potential impairment
欠款indebtedness
强制性的 enforceable
桥梁 bridge
桥式融通 bridge facility
侵犯 invasion
侵权infringement
侵占appropriation
清算人 liquidator
情报收集intelligence gathering
求偿金额amount of recourse
区别 distinction
区域化regionalization
趋降的利息费用曲线 downward sloped interest expense line
取代 substitute
权利要求 claim
权利资格entitlement
权益出资 equity contribution
权益负债率debt-to-equity ratio
权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity insertion
权益投资人equity investor
权益证券equity securities
权益资本equity capital
权重weight
全额支付full-payout
全额支付还是非全额支付full-payout versus non-full-payout
全程服务租赁 FSL(full-service lease)
全额承诺 full commitment
全面解决方案total solution
全球调查global survey
全球化 globalization
全球租赁业 global leasing industry
全套服务租赁full-service lease
确定的条款 firm term
缺陷deficiency
确认 identification
R
让步concession
（经营租赁合同中的）让步条件quid pro quo
让与assignment
燃料使用税fuel use tax
(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格arbitrary and artificially high
value
认定 finding
认可 authorize
认证authenticate
认真草拟的合同条款 well-crafted contract clauses
融资出租人 financial lessor
融资交易出售的净利得net gain on sale of financing transactions
融资来源financing source
融资人financiers
融资条件financial terms
融资租赁financial leasing
融资租赁法律finance lease laws
融资租赁交易 financial leasing transaction
融资租赁协议finance lease ,capital lease
软（供大于求）市场soft (oversupplied) market
软件卖主 software vendor
软件 software
S
司法管辖区jurisdictions
三方网络triple net
渗透penetration
设备瑕疵 equipment defects
商品牌号trade names
商务条款 commerce clause, commercial terms
商业风险commercial risk
商业性销售mercantile-type sale
商业信托 business trust
商誉goodwill
上市公司 public-held companies
（一个新产品从构思到实际推入市场所用的时间）上市时间 time to market
上限 ceiling
上下限ups and collars
少数权益前收益 earnings before minority interest
设备成本 equipment cost
设备出租rental of equipment
设备抵押票据notes secured by equipment
设备风险的分担及管理 equipment risk allocation and management
设备经理asset manager
设备原值 OEC(original equipment cost)
设备租赁业equipment leasing industry
设备清单 Equipment Schedule
设备认定equipment identification
设施utility
神权法制theocratic legal system
审核内容清单 checklists
审计audits
审计官comptroller
(涉及租赁的)审慎性标准 prudential norms relevant to leasing
升级upgrade
生效日effective date
生效 enter into force
声明 declarations
声誉 reputation
剩余期间remaining period
剩余所得residual income
社团association
时间模式time pattern
实际上的所有权virtual ownership
实施enactment
实施补救 enforcing remedies
实现realization
实现价值 realize the value
实质上的所有权人substantive owner
实质先于形式substance over form
实质性合并substantive consolidation
实质性使用essential use
使用量amount of usage
使用权right to use
使用权租赁（对经营租赁的形容）usage leases
使用税use tax
使用条件 conditions of usage
（设备的）使用小时hours of use
市场的不完善market imperfection
市场参与者market participants
市场份额market share
市场规模 market size
市场环境marketplace
市场利率market rates of interest
市场摩擦market friction
市场渗透率market penetration
市场稳定性market stability
市政工程 public works
世界租赁大会World Leasing Convention
事故casualty
事实上的所有权actual ownership
事实真相检查程序merit review process
事先通知advance notice
事业费 operating expense
（飞机的）适航指令airworthiness directives
适销性(经营租赁协议中的暗示保证) merchantability
适用的证券法律applicable securities laws
适用的应纳税寿命applicable tax life
适用法律applicable law
收回recover
（从别国）收回（租赁物的）风险 repatriation
收取和支付 collect and disburse
收入和支出的确认 ncome and expense recognition
收益调整adjustment of yield
收益模型 earnings pattern
收益确认recognition of income
收益曲线yield curve
收益 gains
手段means
首期更改租赁协议first amendment leases
受款人payee
受权专营部门 obligopolies
受让人assignee
受托人trustee
受托责任fiduciary responsibilities
受益人 beneficiaries
授予人 grantor
售后回租 sales and leaseback
属性 attributes
术语terminology
数据传输data transmission
数据转换 data transfer
(对)数据管理(的)重要能力 significant date management capability
数字化digitization
司法场所judicial arena
司法协助重新占有judicially-assisted repossession
私人的或公有的 private and public
私人运送人 private carriers
私有化privatization
（支撑租赁交易的）四大支柱the four pillars
（区别融资租赁和经营租赁的）四项标准four criteria
讼案suits
所有者信托 owner trust
双赢事件 win-win event
双重课税协议 double taxation agreement
双重税double tax
（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double-dip tax leases
税tax
税法tax code
税后收益率 after-tax rate
税基 tax base
税前收益率pretax rate
税收taxation
税收风险 tax risk
税收利益转移tax benefit transfer
税收上的折旧 tax depreciation
(美国税法中的)税收所有权tax ownership
税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax lease
税务法规 tax status
税务条例tax regulations
隧道 tunnels
随附于所有权的风险和报酬risks and rewards incident to ownership
随机租金contingent rental, contingent rents
损害damage , prejudice
损耗exhaustion
损失deficiency, losses
损失赔偿金 liquidated damage
损失索赔deficiency claim
损益表income statement
缩水underwater
所得税income tax
所管理的已筹资金资产净额平均值 average managed net financed assets
所有权ownership, title
所有权的保留ownership retention
(对)所有权(的)满足感 pride of ownership
所有权权益ownership interest
所有权人titleholder
所有权自动转移 ATT (automatic transfer of title)
所有权租赁（对融资租赁实质的形容）ownership leases
所有者 owner
所在地location
（银行的）锁箱和自动转存安排lock box collection and sweep arrangement
锁箱账户lock box account
诉讼 action, litigation
T
摊销amortize
摊销进度表amortization schedule
套期保值 hedge
(对)特定对象直接销售 private placement
特别优先权规则 special priority rules
特殊目的实体special purpose entity（SPE）
特殊预提税 particular withholding tax
特许权franchise
（持有）特许权（的）期间 concession period
特许使用权费royalties
特许 concession, license
（融资租赁）特有的三边关系 distinctive triangular relationship
提交 tender
提留 retention, withhold
(为)提前结束（租赁协议而作的）支付 lease termination payment
提前结束任择权 ETO(early termination option)
提前结束时的罚金erlay termination penalty
提前结束 early termination
提前买断EBO (early buyout)
提取准备金 provisioning
替代的服务者 replacement servicers
替换件replacements
(用附加税)填补（福利开支）clawback
(可)填补空缺(的)市场niche market
条款 provisions
铁路车辆的短期租赁 trip leases
通行费toll
通用车队common carriage
通用性commonality
通用租赁文本universal lease document．tion
通货紧缩deflation
同客户持续而紧密的接触 continuous and close customer contact
同期利率coterminous rate
同义词synonyms
同意consent
同意或非经同意的留置权 consensual or non-consensual lien
同质性homogeneity
（卖主的对谁都一样的）统一销售计划 one-off program
"捅破公司的面纱" piercing the corporate veil
投标申请书request for proposal
投入税 input tax
投资等级信用评级investment grade credit rating
投资公司investment company
投资回报investment return
投资净损失中的权益 equity in net loss of invests
投资人investors
(投资)组合 portfolio
推定出售 constructive sale
推进程序roll-out process
推论 presumption
推土机 bulldoze
退出 denunciation
(物理性能的)退化physical deterioration
退租设备off-lease equipment
托收 collection
拖欠delinquencies
拖延的持续时间duration of delay
T型账户 T-account
W
外包outsourcing
（电脑的）外部设备peripheral
外国投资的易受控制程度amenability to foreign investment
网络联接器件 network connection device
网络networks
完善perfection
委托人信托 grantor trust
委托人 grantors
维持费用carrying amount
维修保养合同maintenance contract
（飞机发动机的）维修间隔期 maintenance interval
维修计划书MPD(maintenance planning document．
违约 default
伪装的租赁资产买入人（指融资租赁的承租人）disguised purchaser of the leased asset
未被全额担保的债权人undersecured creditor
未交付 non-delivery
未决程序proceedings pending
未来的现金流 future cash flow
未来租赁付款future lease payment
未实现财务收益 unearned finance income
（经营租赁中）未摊销的余值unamortized residual value
文件制作及提供document．tion
文据instrument
窝工时间down time
无担保的残值unguaranteed residual value
无担保的债权人unsecured creditor
无信用等级的unrated
无形权益 intangible benefit
无形资产intangible assets
物权real rights
五个不同的框架 (指租赁交易的环境条件)five different frameworks
X
细则 by(e)-laws
(法院裁决前)先收回财产prejudgment property recovery
先行融资 prefund
先租后买rent-to-buy
先以租赁合同方式租用后以融资租赁合同方式租入rent-to-leases
闲置的能力idle capacity
（保险中的）险别coverage
现金抵押 cash collatera1
现金流cash flow
现金流偿债能力比率cash flow coverage ratio
现金收入及现金运用cash receipts and cash applications
现金选择 cash election
现金支付能力liquidity
现有银行信贷额度的保留preservation of exist bank line
现值present values
（飞机上）限制其使用小时的部件life-limited parts
线路板 circuit board
相似性similarity
相关性 correlation
项目item
项目风险project risk
项目融资 project finance
消费税consumption tax
消费者价格指数consumer price index
消费者交易consumer transaction
消费者有担保交易consumer secured transaction
销售成本 cost of sale
销售额的百分比percentage of sales
销售价格selling price
销售开发团队 sales origination teams
销售量sales volume
销售收入 sales proceeds
销售税sales taxes
（专属公司的）销售协助型租赁 sales-aid leasing
销售型租赁 sales-type lease
(在有着不同法规情况下的)协调harmonization
协议agreement
胁迫 duress
新产品系列 new product family
新兴租赁市场emerging lease markets
新增借款利率incremental borrowing rate of interest
(经营租赁中的)信贷导向型出租人 credit-oriented lessor
信托契约法Trust Indenture Act
信托账户trust account
信息技术资产IT assets
信息 information
信用担保程序credit underwriting process
信用变化 credit development
信用等级credit rating
信用等级下降downgraded
信用风险credit risk
信用风险的分担及管理 credit risk allocation and management
信用及流动性增级credit and liquidity enhancement
信用记录和规模credit history and profile
信用卡credit card
信用卡应收款 credit card receivables
信用增级credit enhancement
信用证letter of credit
信誉creditworthiness
行使（某项权利，例如购买任择权时的）价格exercise price
性能价格曲线price/performance curve
修改amendment
修理repair
(依靠电脑的层析)X射线摄影机 CAT(computer-added tomograph)
削弱性效应dampening effect
许可证税excise tax
许可证协议licensing agreements
循环贷款融通 revolving loan facility
续租任择权option to renewal
Y
押金账项deposit account
演变evolution
延迟交付 delay in delivery
样品示例sampling
样品 sample
延缓的诉讼stayed actions
延缓履行moratorium
延期extension, suspension
延期纳税tax deferral
衍生的金融工具derivative financial instruments
演示illustration
验收证书certificate of acceptance
遥远的或有事件remote contingency
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 value
亚洲租赁协会AsiaLeaae
业绩 performance
业务方式设计structuring
业务方式structures
业务开发business generation
业务收购business acquisition
业主医院 proprietary hospital
一般无形物general intangible
一次或多次付款a payment or serious payments
（飞机返还时的维修状况同交付时）一模一样原则mirror-in/mirror-out principle
一应俱全的车厢 dedicated carriage
一站式采购one-stop shopping
医院治疗hospitalization
移动通信 cellular(mobile)
移动性mobility
已调整税基 adjusted tax basis
已融资资产净额 net financed assets
以第三方到期医疗应收款作为质押collateralized by third party medical receivables due
以收费为基础的融资服备 fee-based financing services
义务的承担incurrance of an obligation
溢价appreciation
银行报价bank quote
银行的下属机构bank affiliates
印记 hallmark
应付租金 rentals payable
应纳税的 taxable
应收费fee receivable
应收款损失备抵金 allowance for losses on receivables
应收未收租赁付款uncollectible lease payments receivable
应收账款 accounts receivables
应收最小租赁付款minimum lease payments receivable
应税所得 taxable income
应有的审慎 due diligence
英国租赁协议及租购合同的会计处理SSAP 21
隐含利率implicit interest rate
营利性医院profit-making hospital
营业及开业许可税 business and occupation tax
硬件 hardware
佣金commissions
用过的设备的租赁 used equipment leasing
（合同中的）用语language
优先权 priorities
优先所有权或权利superior title or right
邮电部门PTT's(postal and telecommunication entities)
游说努力lobby effort
幼稚的nascent
有担保的残值guaranteed residual value
有担保的融资secured financing
有担保或无担保的 secured or unsecured
有担保的债权人secured creditor
有活力的 vibrant
有利有弊 pros and cons
有说服力的案例convincing case
有线电视网络cable TV network
有限能力limited ability
有线(通信)fixed wire
有限责任公司limited liability company
有效的所有权effective ownership
(对抗辩的)有效放弃effective waiver of defenses
有效性 effectiveness
有形和无形资产 tangible and intangible assets
有用寿命useful life
有约束力的协议 binding agreement
余额 remaining balance
余值保险 RVI(residual value insurance)
余值捕捉 residual capture
余值担保 residual guarantee
余值地位（指出租人承担余值风险的处境） residual position
余值风险 residual exposure, residual risk
余值实现residual realization
预防性保养 preventive maintenance
预付的租赁付款pre-paid lease payments
预提税withholding tax
预先设定的底价preestablished floor
预先确定了的期间 predetermined period
预先的书面同意prior written consent
预先的书面通知 prior written notice
原地再处置in-place remarketing
远期掉期forward start swaps
远期利率协议 forward rate agreement
运输transportation
允许permission
Z
灾变casualty
再处置remarketing
再出租re-leasing
再投入 reinvestment
窄机身飞机narrow-body aircraft
债权人creditors
债务发行成本 debt issuance costs
债务期限debt maturities
债务契约 debt covenant
债务－权益处理debt-equity treatment
债务人obligor, debtor
债务证券debt securities
债务证书debt instruments
债务资本 debt capital
债务 obligations
债息debt service
暂行租金（在租金首付日应付的租金）interim rent
赞助计划sponsored program
站得住脚的标准supportable standard
噪声 noise
增级的设备信托证书enhanced equipment trust certificate
增长率growth rate
增值服务value-added services
增值税VAT(value added taxes)
责任限度limitation of liability
章程prospectus
账面结存价值carrying value
账面亏损book loses
账面收入 book income
账项accounts
战略性建议strategic recommendations
占有possession
(对)占有的延伸提留extended retention of possession
折旧抵扣 depreciation deductions
折旧费用 depreciation expense
折旧好处depreciation benefit
折旧期间 depreciation period
折旧提存depreciation allowance
折现率 discount rate
折现值discounted present value
折余价值depreciated value
真人 real person
真实租赁true lease
真实租赁协议true leases
诊断设备diagnostic equipment
诊所 clinic
正常结束 normal terminations
正常可折旧寿命 normal depreciable life
正供出售证券available-for-sale securities
争议解决程序 dispute resolution process
证券化池 securitization pool
证券化交易securitization transactions
证券化资产securitization assets
证券委员会国际组织 IOSCO(International Organization of Securities Commissions)
证实 authentication
证书certificate
政府（指定）的代理机构governmental agency
政府机构 governmental body
政府基金governmental fund
政府征用 governmental taking
支付金额 payment amount
支线飞机regional jet
知识产权 intellectual property right
执行implementation
执行成本 executory cost
执照 permit
直接和间接损失direct and consequential damage
直接融资租赁direct financing lease
直接税 direct tax
直接购买outright purchase
直升机helicopters
直线法折旧straight-line depreciation
直线法straight line basis
直线法确认straight-line recognition
直销 outright sale
指数index
指定车型及司机的合同车队DDC (dedicated contract carriage)
指定最低运输量的合同车队 dedicated capacity carriage
指定的位置designated location
指名的所有权人 named owner
职业资格证 job qualification sheet
(来自)制造商(的)补贴manufacturer subsidy
质量差幅quality spread
治疗设备 therapeutic equipment, treatment equipment
滞留成本法（不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法） sunk cost method
周转时间 turn around time
专长expertise
专属公司 captives
专属金融公司captive finance company
专业公司specialist firm
专业化的独立的公司specialized independents
（只处置某类设备的）专业性再处置公司exclusive remarketing firms
转承债务vicarious liability
转售 resell
转移 transfer
转出租(租入是为了出租) rent-to-re-rent
转租赁 sublease
装置features
装运shipping
咨询及顾问服务consulting and advisory services
资金掣肘capital constraint
资本充足率gear ratio, gearing, leverage ratio
资本费用 capital cost
资本分派capital allocation
资本化 capitalize
资本市场capital market
(所承担的)资产残值风险exposure to residual asset value
(经营租赁中的)资产导向型出租人 asset-oriented lessor
资产的取得acquisition of assets
资产抵押 pledge
资产风险保险asset risk insurance
资产负债表的表现 financial statement appearance
资产负债表日 balance sheet date
资产负债表外证券化off-balance sheet securitizations
资产跟踪asset tracking
资产回报率ROA(return on assets)
资产减损impairment of assets
资产特点asset specificity
资产证券化asset securitization
资产支持型融资 asset-backed financing
资产 asset
资格apacity, status
资金成本 cost of capital
资源 resources
字节 byte
自保公司self-insured corporations
自动调整条款escalation clauses
自力支撑的衍生工具 free standing derivative instruments
自然资源开发权协议agreement concerning rights of explore natural resources
自由折旧规则liberal depreciation rules
（该公司）自有的专长in-house expertise
自有资金负债率 debt-equity ratios
自由酌情处理 discretion
自助性重新占有 self-help repossession
中程双过道（指飞机）intermediate twin-aisle
中级市场租赁 middle-market leasing
中小型企业SMEs
中央集权central authority
终止terminate
终止日后的接续 continuation beyond the termination date
终止（租赁的）通知notice of termination
仲裁arbitration
种类category
重要事实material facts
综合收入 comprehensive income
综合性再处置公司nonexclusive remarketing firms
主服务者primary servicer
主权风险 sovereign risk
主营业地principal office and place
主租赁协议master lease
（期满但租赁物未退还时的）逐月收取的租金 month-to-month rentals
租购合同 hire purchase contracts
租购融资 lease-purchase financing
租购协议hire purchase agreement
租还是买 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（费率）rental rates
租金税 rental tax
租赁leasing, leasehold
租赁安排leasing arrangement
租赁财产leased property
租赁费（对租金中所含收益部分的形容） lease fee
租赁付款次数number of lease payments
租赁负债lease liabilities
租赁公司 leasing company
(对)租赁(的)管制leasing regulation
租赁期限 lease term
租赁设备leased equipment
租赁申请 lease application
租赁税 lease tax
租赁物件 leased items
租赁协议登记 lease registry
租赁协议分类 classification of leases
租赁协议管理人 lease manager
租赁协议及租赁资产组合证券化securitization of leases and leased assets portfolio
租赁协议开始日inception of the lease
租赁协议正文master lease illustration
租赁协议组合 lease portfolio
租赁协议 leases, leasing agreement
租赁信贷限额lease lines of credit
租赁研讨会 workshop on leasing
（手工的或电脑的）租赁业务管理系统leasing systems
租赁业务(的)许可 licensing of lease activity
租赁业务 leasing activities
(对)租赁应收款(的)无追索出售non-recourse sale of lease receivable
租赁原值original lease value
租赁占国内生产总值的份额leasing's share of GDP
租赁周期的六个阶段the six phase of leasing cycles
租赁专业人员 leasing professionals
租赁资产 leased assets
租入人hirer
（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出（租赁协议）lease-in/lease-out
组别tranches
组合（中的设备类型的）集中程度portfolio concentration
追索权recourse
追溯性运用retrospective application
最低可接受费率 hurdle rate
最低资本 minimum capital
最低租金费率minimum rental rate
最短租赁期限 minimum lease terms
最新技术 state-of-art technology
最终可用寿命ultimate useful life
最终用户end-users
做广告advertising
着陆landing
转载于:https://www.cnblogs.com/SlashOut/archive/2005/04/21/142915.html
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