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annual budget appropriation 年度預(yù)算撥款

appendix （契約性文件的）附件

applicable law 適用法律

applicable securities laws適用的證券法律

applicable tax life 適用的應(yīng)納稅壽命

appraisal 評(píng)估

appraisers 評(píng)估人員

appreciation 溢價(jià)

appropriation provisions 撥款條例

appropriation 侵占

approval authority 核準(zhǔn)權(quán)

approval 核準(zhǔn)

approximation近似

abatement 扣減

absolute and unconditional payments 絕對(duì)和無(wú)條件付款

accelerated payment 加速支付

acceptance date 接受日

acceptance 接受

accession 加入

accessories 附屬設(shè)備

accountability 承擔(dān)責(zé)任的程度

accounting benefits 會(huì)計(jì)利益

accounting period 會(huì)計(jì)期間

accounting policies 會(huì)計(jì)政策

accounting principle 會(huì)計(jì)準(zhǔn)則

accounting treatment 會(huì)計(jì)處理

accounts receivables 應(yīng)收賬款

accounts 賬項(xiàng)

accredited investors 經(jīng)備案的投資人

accumulated allowance 累計(jì)準(zhǔn)備金

a payment or serious payments 一次或多次付款

acknowledgement requirement 對(duì)承認(rèn)的要求

acquisition of assets 資產(chǎn)的取得

acquisitions 兼并

Act on Product Liability （德國(guó)）生產(chǎn)責(zé)任法

action 訴訟

actual ownership 事實(shí)上的所有權(quán)

additional filings 補(bǔ)充備案

additional margin 附加利差

additional risk附加風(fēng)險(xiǎn)

additions （設(shè)備的）附件

adjusted tax basis 已調(diào)整稅基

adjustment of yield 對(duì)收益的調(diào)整

administrative fee管理費(fèi)

Administrative Law（美國(guó)）行政法

advance notice 事先通知

advance 放款

adverse tax consequences 不利的稅收后果

advertising 做廣告

affiliated group 聯(lián)合團(tuán)體

affiliate 附屬機(jī)構(gòu)

African Leasing Association 非洲租賃協(xié)會(huì)

after-tax rate 稅后利率

aggregate rents 合計(jì)租金

aggregate risk 合計(jì)風(fēng)險(xiǎn)

agreement concerning rights of explore natural resources 涉及自然資源開(kāi)發(fā)權(quán)的協(xié)議

agreement 協(xié)議

aircraft registry 飛機(jī)登記

airframe （飛機(jī)的）機(jī)身

airports 機(jī)場(chǎng)

airworthiness directives （飛機(jī)的）適航指令

alliances 聯(lián)盟

allocation of finance income 財(cái)務(wù)收益分配

allowance for losses on receivables 應(yīng)收款損失備抵金

alternative uses 改換用途地使用

amenability to foreign investment 外國(guó)投資的易受控制程度

amendment 修改

American Law Institute 美國(guó)法學(xué)會(huì)

amortization of deferred loan fees and related consideration 遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷

amortization schedule 攤銷進(jìn)度表

amortize 攤銷

amount of recourse 求償金額

amount of usage 使用量

AMT (Alternative Minimum Tax) （美國(guó)）可替代最低稅

analogous to類推為

arbitrary and artificially high value (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)值

arbitration 仲裁

arm's length transaction 公平交易

arrangement 安排

arrest 扣留

Article 2A 美國(guó)統(tǒng)一商法典關(guān)于法定融資租賃的條款

articles of incorporation 公司章程

AsiaLeaae 亞洲租賃協(xié)會(huì)

assess 評(píng)估

asset manager 設(shè)備經(jīng)理

asset risk insurance 資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)

asset securitization 資產(chǎn)證券化

asset specificity 資產(chǎn)特點(diǎn)

asset tracking 資產(chǎn)跟蹤

asset-backed financing 資產(chǎn)支持型融資

asset-based lessor 立足于資產(chǎn)的出租人

asset-oriented lessor (經(jīng)營(yíng)租賃中的)資產(chǎn)導(dǎo)向型出租人

asset 資產(chǎn)

assignee 受讓人

assignment 讓與

association 社團(tuán)

at the expiry 期限屆滿時(shí)

ATT (automatic transfer of title) 所有權(quán)自動(dòng)轉(zhuǎn)移

attachments 附著物

attributes 屬性

auction sale 拍賣(mài)

audits 審計(jì)

authenticate 認(rèn)證

authentication 證實(shí)

authority 當(dāng)局

authorize 認(rèn)可

availability of fixed rate medium-term financing 固定利率中期融資可得到的程度

available-for-sale securities 正供出售證券

average life 平均壽命

average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值

aviation authority 民航當(dāng)局

backed-up servicer 替補(bǔ)服務(wù)者

backhoe反鏟裝載機(jī)

balance sheet date 資產(chǎn)負(fù)債表日

bandwidth 帶寬

bank affiliates 銀行的下屬機(jī)構(gòu)

bank quote 銀行報(bào)價(jià)

bankruptcy cost 破產(chǎn)成本

bankruptcy court 破產(chǎn)法院

bankruptcy law 破產(chǎn)法

bankruptcy proceedings 破產(chǎn)程序

bankruptcy 破產(chǎn)

bareboat charterer 光船承租人

bargain renewal option廉價(jià)續(xù)租任擇權(quán)

basic earnings per share每股基本收益

basic rent基本租金（各期應(yīng)付的租金）

beneficiaries受益人

big-ticket items大額項(xiàng)目

bill and collect開(kāi)票和收款

binding agreement有約束力的協(xié)議

blind vendor discount賣(mài)主暗扣

bluebook藍(lán)皮書(shū)（美國(guó)二手市場(chǎng)設(shè)備價(jià)格手冊(cè)）

book income賬面收入

book loses賬面虧損

borrower借款人

BPO(bargain purchase option)廉價(jià)購(gòu)買(mǎi)任擇權(quán)

bridge facility橋式融通

bridge橋梁

broker fee經(jīng)紀(jì)人費(fèi)

brokers經(jīng)紀(jì)人

build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議

bulldozer推土機(jī)

bundled additional services捆綁（在一起的）附加服務(wù)

bundling捆綁（服務(wù)）

business acquisition業(yè)務(wù)收購(gòu)

business and occupation tax營(yíng)業(yè)及開(kāi)業(yè)許可稅

business generation業(yè)務(wù)開(kāi)發(fā)

business trust商業(yè)信托

by(e)-laws細(xì)則

byte字節(jié)

cable TV network有線電視網(wǎng)絡(luò)

cable電纜

cancelability可撤銷性

cancelable可撤銷的

capacity資格

capital allocation資本分派

capital constraint資金掣肘

capital contribution出資額

capital cost資本費(fèi)用

capital expenditure基建費(fèi)用

capital lease融資租賃協(xié)議

capital market資本市場(chǎng)

capitalize資本化

captive finance company專屬金融公司

captives專屬公司

carrying amount維持費(fèi)用

carrying value賬面結(jié)存價(jià)值

case law案例法

cash collatera1現(xiàn)金抵押

cash election現(xiàn)金選擇

cash flow coverage ratio現(xiàn)金流償債能力比率

cash flow現(xiàn)金流

cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運(yùn)用

casualty value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災(zāi)變、事故

CAT(computer-added tomograph)依靠電腦的層析X射線攝影機(jī)

category種類

causal sale偶然銷售

ceiling上限

cellular(mobile)移動(dòng)通信

central authority中央集權(quán)

certificate of acceptance接受證書(shū)、驗(yàn)收證書(shū)

certificate of participation共享證書(shū)

certificate證書(shū)

charitable trust公益信托

chattel mortgage動(dòng)產(chǎn)抵押

chattel paper動(dòng)產(chǎn)文據(jù)

checking account存款支票戶

checklists審核內(nèi)容清單

circuit board線路板

civil and commercial law 民商法

Civil Code（德國(guó)）民法典

civil law country（歐洲大陸各國(guó)的）大陸法系國(guó)家

claim 權(quán)利要求

classes級(jí)別

classification criteria歸類標(biāo)準(zhǔn)

classification determination類別的確定

classification indicators分類指標(biāo)

classification of leases租賃協(xié)議分類

classification opinion分類觀點(diǎn)

classification process歸類過(guò)程

clawback (用附加稅)填補(bǔ)（福利開(kāi)支）

client顧客

clinic診所

collateral agent副代理人

collateral tracking system抵押物跟蹤制度

collateral value抵押物價(jià)值

collateralized by third party medical receivables due以第三方到期醫(yī)療應(yīng)收款作為質(zhì)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商務(wù)條款

commercial risk商業(yè)風(fēng)險(xiǎn)

commercial terms商業(yè)條款

commissions傭金

commitment承諾

common carriage通用車(chē)隊(duì)

common law country（英美等）海洋法系國(guó)家

common trust共同信托

commonality通用性

compensate補(bǔ)償

competitive risk競(jìng)爭(zhēng)風(fēng)險(xiǎn)

competitor競(jìng)爭(zhēng)者

complex finance leases復(fù)雜的融資租賃

comprehensive income綜合收入

comptroller審計(jì)官

computer計(jì)算機(jī)

conceptual difference概念上的差別

concession period持有特許權(quán)的期間

concession讓步、特許

conclusion結(jié)論

conditional sales agreement附條件銷售協(xié)議

conditions of usage使用條件

conduit structure管道結(jié)構(gòu)(的公司)

confidentiality保密性

configure改裝

conflict沖突

connectivility（信息傳遞中的）可連通性

consensual or non-consensual lien同意或非經(jīng)同意的留置權(quán)

consent 同意

consideration對(duì)價(jià)

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咨詢及顧問(wèn)服務(wù)

Consumer Credit Act（德國(guó)）消費(fèi)者信用法

consumer price index消費(fèi)者價(jià)格指數(shù)

consumer secured transaction消費(fèi)者有擔(dān)保交易

consumer transaction消費(fèi)者交易

consumption tax消費(fèi)稅

container集裝箱

contingent rental隨機(jī)租金

contingent rents隨機(jī)租金

continuation beyond the termination date終止日后的接續(xù)

continuous and close customer contact同客戶持續(xù)而緊密的接觸

contract maintenance（對(duì)設(shè)備的）合同維修

contract origination合同開(kāi)發(fā)

contract pool合同池

contract portfolio合同組合

contract sales合同出售

contracting cost締約成本

contracting states 締約國(guó)

contracts for services服務(wù)合同

contractual provisions合同條款

contributions出資

Convention on the Recognition and Enforcement of Foreign Arbitral Award承認(rèn)和執(zhí)行外國(guó)仲裁裁決公約

convention 公約

converted subordinated notes可轉(zhuǎn)換次級(jí)票據(jù)

convincing case有說(shuō)服力的案例

core framework核心框架

corporate aircraft公務(wù)（飛）機(jī)

corporate debt market公司債市場(chǎng)

corporate guarantees公司擔(dān)保

corporate income tax公司所得稅

corporation公司

correlation相關(guān)性

cost of capital資金成本

cost of funds籌資成本

cost of sale銷售成本

coterminous rate同期利率

counsel律師

counterclaim反訴

counterpart副本

course of dealing and usage of trade交易習(xí)慣和貿(mào)易慣例

covenants契約

coverage（保險(xiǎn)中的）險(xiǎn)別

crane起重機(jī)

credit and liquidity enhancement信用及流動(dòng)性增級(jí)

credit card receivables信用卡應(yīng)收款

credit card信用卡

credit development信用變化

credit enhancement信用增級(jí)

credit history and profile信用記錄和規(guī)模

credit rating信用等級(jí)

credit risk allocation and management信用風(fēng)險(xiǎn)的分?jǐn)偧肮芾?/P>

credit risk信用風(fēng)險(xiǎn)

credit underwriting process信用擔(dān)保程序

credit-based lessor立足于信用的出租人

credit-oriented lessor(經(jīng)營(yíng)租賃中的)信貸導(dǎo)向型出租人

creditors債權(quán)人

creditworthiness信譽(yù)

criterion（衡量用的）標(biāo)準(zhǔn)

critical goals關(guān)鍵性目標(biāo)

cross-border funding跨境融資

currency risk貨幣風(fēng)險(xiǎn)

current and non-current liabilities當(dāng)期及非當(dāng)期負(fù)債

current ratio流動(dòng)比率

current realization即期實(shí)現(xiàn)

cushion緩沖

customer contact客戶聯(lián)系

customer's purchase cycle客戶的購(gòu)買(mǎi)周期

customers客戶

damage 損害

dampening effect削弱性效應(yīng)

data transfer數(shù)據(jù)轉(zhuǎn)換

data transmission數(shù)據(jù)傳輸

DDC (dedicated contract carriage)指定車(chē)型及司機(jī)的合同車(chē)隊(duì)

dealer lessors供應(yīng)商出租人

debt capital債務(wù)資本

debt covenant債務(wù)契約

debt instruments債務(wù)證書(shū)

debt issuance costs債務(wù)發(fā)行成本

debt maturities債務(wù)期限

debt securities債務(wù)證券

debt service債息

debt-equity ratios自有資金負(fù)債率

debt-equity treatment債務(wù)－權(quán)益處理

debtor債務(wù)人

debt-to-equity ratio權(quán)益負(fù)債率

decay（機(jī)械設(shè)備的）腐蝕

declarations聲明

dedicated capacity carriage指定最低運(yùn)輸量的合同車(chē)隊(duì)

dedicated carriage一應(yīng)俱全的車(chē)廂

deductibility可抵扣程度

deduction扣減

default違約

defeasance structures帶有廢止條款的結(jié)構(gòu)

defense抗辯

deficiency claim損失索賠

deficiency損失、缺陷

definitional maze定義上的曖昧不明

definition定義

deflation通貨緊縮

uninstallation拆卸

delay in delivery 延遲交付

delinquencies拖欠

delivery and acceptance process交付及驗(yàn)收程序

denunciation 退出

deposit account押金賬項(xiàng)

deposit taker存款接受者

deposition處置

depreciated value折余價(jià)值

depreciation allowance折舊提存

depreciation benefit折舊好處

depreciation deductions折舊抵扣

depreciation expense折舊費(fèi)用

depreciation period折舊期間

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減損

developed and mature market發(fā)達(dá)而成熟的市場(chǎng)

diagnostic equipment診斷設(shè)備

differentiation差別化

digitization數(shù)字化

diluted earning per share每股稀釋后收益

direct and consequential damage直接和間接損失

direct financing lease直接融資租賃

direct tax直接稅

disaster recovery services（電腦租賃的）救災(zāi)服務(wù)

disclaimer免責(zé)

disclosure items披露項(xiàng)目

discount rate折現(xiàn)率

discounted present value折現(xiàn)值

discretion自由酌情處理

discrimination差別待遇

disguised credit sale變相信貸銷售

disguised purchaser of the leased asset經(jīng)過(guò)偽裝的租賃資產(chǎn)買(mǎi)入人（指融資租賃的承租人）

dispute resolution process爭(zhēng)議解決程序

dissolution解散

distinction區(qū)別

distinctive triangular relationship 特有的三邊關(guān)系

distribution分配

diverse nuances多樣化的細(xì)微差別

diversification多樣化

diversity多樣性

dividends紅利

documentation文件制作及提供

domestic law 國(guó)內(nèi)法

double taxation agreement雙重課稅協(xié)議

double tax雙重稅

double-dip tax leases

（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

down payment定金

down time窩工時(shí)間

downgraded信用等級(jí)下降

downward sloped interest expense line趨降的利息費(fèi)用曲線

draftsmanship（合同文本的）起草

due diligence應(yīng)有的審慎

durability耐久性

duration of delay拖延的持續(xù)時(shí)間

duress脅迫

early buyout提前買(mǎi)斷

early termination提前結(jié)束

earnings before minority interest少數(shù)權(quán)益前收益

earnings pattern收益模型

EBO (early buyout)提前買(mǎi)斷

economic benefits經(jīng)濟(jì)利益

economic climate經(jīng)濟(jì)氣候

economic life經(jīng)濟(jì)壽命

economic ownership經(jīng)濟(jì)上的所有權(quán)

education教育

effective date生效日

effective ownership有效的所有權(quán)

effective waiver of defenses（對(duì)）抗辯的有效放棄

effectiveness有效性

electronic mail電子郵件

eligibility合格性

embedded嵌入

emerging lease markets新興租賃市場(chǎng)

employee benefit plans雇員福利計(jì)劃

enactment實(shí)施

encumbrance留置權(quán)

end-of-term consequences期末結(jié)果

end-of-term process期末程序

ends up倒閉

end-users最終用戶

enforceable強(qiáng)制性的

enforcing remedies實(shí)施補(bǔ)救

engine發(fā)動(dòng)機(jī)

enhanced equipment trust certificate增級(jí)的設(shè)備信托證書(shū)

enter into force生效

entitlement權(quán)利資格

Environmental Liability Act（德國(guó)）環(huán)境責(zé)任法

EPS(earning per share)每股收益率

equalizing等量化

equipment cost設(shè)備成本

equipment defects設(shè)備瑕疵

equipment identification設(shè)備認(rèn)定

equipment leasing industry設(shè)備租賃業(yè)

equipment risk allocation and management設(shè)備風(fēng)險(xiǎn)的分擔(dān)及管理

Equipment Schedule設(shè)備清單

equitable owner衡平法上的所有權(quán)人

equity capital權(quán)益資本

equity contribution權(quán)益出資

equity in net loss of invests投資凈損失中的權(quán)益

equity insertion

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 investor權(quán)益投資人

equity securities權(quán)益證券

ERISA（ Employee Retirement Income and Security Act）（美國(guó)）雇員退休收入及擔(dān)保法

escalation clauses自動(dòng)調(diào)整條款

essential use實(shí)質(zhì)性使用

estate（房地產(chǎn)）產(chǎn)業(yè)

estimated remaining period估計(jì)的剩余期間

estimated residual估計(jì)的余值

estimates估計(jì)

ETO(early termination option)（對(duì)）提前結(jié)束（的）任擇權(quán)

evolution演變

excess cash過(guò)剩現(xiàn)金

excess deduction超額扣減

exchange交換

excise tax許可證稅

exclusive remarketing firms（只處置某類設(shè)備的）專業(yè)性再處置公司

executory cost執(zhí)行成本

exempt assets免稅資產(chǎn)

exempt entity免稅機(jī)構(gòu)

exercisable 可行使的

exercise price行使（某項(xiàng)權(quán)利，例如購(gòu)買(mǎi)任擇權(quán)時(shí)的）價(jià)格

exhaustion損耗

Exhibit（契約性文件的）附件

EXIM bank（美國(guó)）進(jìn)出口銀行

expenditure開(kāi)支

expertise專長(zhǎng)

expiration of the initial lease term初始租賃期限的屆滿

exposure to residual asset value所承擔(dān)的資產(chǎn)殘值風(fēng)險(xiǎn)

express warranty明示的擔(dān)保

extended retention of possession對(duì)占有的延伸提留

extension延期

external reporting risk財(cái)務(wù)報(bào)告引起的外部風(fēng)險(xiǎn)

FAA(Federal Aviation Administration)(美國(guó))聯(lián)邦航空署

face value面值

factoring company代理融通公司

fair market value leases公允市值租賃（指租金按租賃市場(chǎng)的常見(jiàn)數(shù)額來(lái)確定）

fair market value transactions公允市值交易

fair value公允價(jià)值

fair wear and tear合理磨損

FASB(Federal Accounting Standards Board) 13（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

FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托

fatal illness絕癥

features裝置

federal income tax聯(lián)邦所得稅

Federal Tax Court（德國(guó)）聯(lián)邦稅務(wù)法庭

federally guaranteed mortgage聯(lián)邦保證抵押

fee receivable應(yīng)收費(fèi)

fee subordination附加費(fèi)

fee-based financing services以收費(fèi)為基礎(chǔ)的融資服備

Felalease拉美租賃協(xié)會(huì)

fiber optics光纖

fiduciary responsibilities受托責(zé)任

filing備案

finance and other income財(cái)務(wù)及其它收入

finance charges財(cái)務(wù)費(fèi)用

finance companies金融公司、財(cái)務(wù)公司

finance lease laws融資租賃法律

finance lease融資租賃協(xié)議

financial assets金融資產(chǎn)

financial bottom line財(cái)務(wù)底線

financial components財(cái)務(wù)成份

financial distortion財(cái)務(wù)失真

financial institution金融機(jī)構(gòu)

financial instruments金融證書(shū)，金融工具

financial leasing transaction融資租賃交易

financial leasing融資租賃

financial lessor融資出租人

financial performance財(cái)務(wù)業(yè)績(jī)

financial ratios財(cái)務(wù)比率

financial reality財(cái)務(wù)現(xiàn)實(shí)

financial reporting risk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)

financial statement appearance資產(chǎn)負(fù)債表的表現(xiàn)

financial terms融資條件

financiers融資人

financing source融資來(lái)源

finding認(rèn)定

firm term確定的條款

first amendment leases首期更改租賃協(xié)議

five different frameworks（作為租賃交易宏觀環(huán)境的）五個(gè)不同的框架

fixed investment trust固定投資信托

fixed purchase option固定價(jià)格購(gòu)買(mǎi)任擇權(quán)

fixed rate固定利率

fixed wire有線(通信)

fixture filing固定備案

flexibility靈活性

floating lease accrued interest receivable浮動(dòng)租賃應(yīng)計(jì)的應(yīng)收利息

fluctuation波動(dòng)

FMRV(fair market rental value)公允的租金市值

footnote disclosure通過(guò)附注披露

foreclosure disposition扣押抵債處置

foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣(mài)抵押物以受償）

forklift叉車(chē)

form report格式報(bào)告

forward rate agreement遠(yuǎn)期利率協(xié)議

forward start swaps遠(yuǎn)期掉期

four criteria（區(qū)別融資租賃和經(jīng)營(yíng)租賃的）四項(xiàng)標(biāo)準(zhǔn)

fractional interest零散權(quán)益

franchise特許權(quán)

fraud欺詐

free standing derivative instruments自力支撐的衍生工具

from cradle to grave從搖籃到墳?zāi)梗ㄖ缸允贾两K全程服務(wù)）

front-end payment前端支付

FSL(full-service lease)全程服務(wù)租賃

fuel use tax燃料使用稅

full commitment全額承諾

full disclosure充分披露

full-payout versus non-full-payout全額支付還是非全額支付

full-payout全額支付

full-service lease全套服務(wù)租賃

fund appropriation撥款

fund risk籌資風(fēng)險(xiǎn)

funding resources籌資渠道

funding risk籌資風(fēng)險(xiǎn)

furnish供應(yīng)

future cash flow未來(lái)的現(xiàn)金流

future lease payment未來(lái)租賃付款

GAAP(generally accepted accounting principle)公認(rèn)會(huì)計(jì)準(zhǔn)則

gains收益

gear ratio資本充足率

gearing資本充足率

general intangible一般無(wú)形物

geographic distance地理上的距離

German Insolvency Act德國(guó)破產(chǎn)法

global leasing industry全球租賃業(yè)

global survey全球調(diào)查

globalization全球化

goods貨物

goodwill商譽(yù)

governmental agency政府（指定的）代理機(jī)構(gòu)

governmental body政府機(jī)構(gòu)

governmental fund政府基金

governmental taking政府征用

GPTD(gross profit tax deferral)毛利稅遞延

grantor trust委托人信托

grantors委托人

grantor授予人

growth rate增長(zhǎng)率

guaranteed residual value有擔(dān)保的殘值

guarantee擔(dān)保

hallmark印記

hardware硬件

harmonization(在有著不同法規(guī)情況下的)協(xié)調(diào)

headings標(biāo)題

health care merchant fund incorporation 保健商融資公司

health care receivables保健應(yīng)收款

health care services保健服務(wù)

healthcare provider保健提供者

heavy maintenance大修

hedge against inflation抵御通漲

hedge套期保值

helicopters直升機(jī)

hell-or high water clauses絕對(duì)責(zé)任條款

high technology leasing高技術(shù)租賃

hire purchase agreement租購(gòu)協(xié)議

hire purchase contracts租購(gòu)合同

hirer租入人

holders持有人

homogeneity同質(zhì)性

hospitalization（到）醫(yī)院治療

hours of use（設(shè)備的）使用小時(shí)

hurdle rate最低可接受費(fèi)率

IAS(International Accounting Standard) 17國(guó)際會(huì)計(jì)準(zhǔn)則 17 租賃

IDC(initial direct costs)初始直接費(fèi)用

identification確認(rèn)

idle capacity閑置的能力

IFC(International Finance Corporation)國(guó)際金融公司

illness疾病

illustration演示

immaterial items非實(shí)質(zhì)性事項(xiàng)

immediately available fund立即可以得到的資金

impairment of assets資產(chǎn)減損

implementation執(zhí)行

implicit interest rate隱含利率

implied acceptance默認(rèn)接受

implied warranty or guarantee 暗示的擔(dān)保

in-bound leases進(jìn)口租賃

inception of the lease租賃協(xié)議開(kāi)始日

income and expense recognition收入和支出的確認(rèn)

income statement損益表

income tax所得稅

incremental borrowing rate of interest新增借款利率

incurrance of an obligation義務(wù)的承擔(dān)

indebtedness欠款

indemnification賠償

indemnify保護(hù)

indenture trustee契約受托人

independent director獨(dú)立董事

indexed rate指數(shù)利率（指跟著某個(gè)基準(zhǔn)利率走的利率）

index指數(shù)

indirect bank leasing間接的銀行租賃

indirect tax間接稅

individual lessees個(gè)人承租人

industrialization工業(yè)化

industry dynamics行業(yè)動(dòng)向

industry lingo行話（行業(yè)內(nèi)的暗語(yǔ)）

information信息

infrastructure基礎(chǔ)設(shè)施

infringement侵權(quán)

in-house expertise（該公司）自有的專長(zhǎng)

initial accounting初始的會(huì)計(jì)處理

initial case law初始判例法

initial lease term初始的租期

innovation創(chuàng)新

in-place remarketing原地再處置

input tax投入稅

insider transaction內(nèi)部交易

insolvency破產(chǎn)

inspection findings檢驗(yàn)結(jié)果

inspection report檢驗(yàn)報(bào)告

inspection檢驗(yàn)

inspector檢驗(yàn)員

institutional finance機(jī)構(gòu)融資

instrument工具、文據(jù)

insurance carrier承保人

insurance claims保險(xiǎn)索賠

insurance coverage保險(xiǎn)類別

insurance function保險(xiǎn)功能

insurance policy保險(xiǎn)單

intangible assets無(wú)形資產(chǎn)

intangible benefit無(wú)形權(quán)益

intellectual property right知識(shí)產(chǎn)權(quán)

intelligence gathering情報(bào)收集

intentional or grossly negligent act故意的或嚴(yán)重疏忽的作為

interest and fee income利息和收費(fèi)收入

interest component of scheduled payments排定進(jìn)度付款的利息部分

interest rate spreads利差

interest rate swaps利率掉期

interim real estate financing不動(dòng)產(chǎn)過(guò)渡性融資

interim rent暫行租金（在租金首付日應(yīng)付的租金）

intermediate twin-aisle中程雙過(guò)道（指飛機(jī)）

internal preference（所披露的信息嚴(yán)重扭曲時(shí)的）內(nèi)部參考

international financial leasing of equipment國(guó)際設(shè)備融資租賃

international leasing community國(guó)際租賃界

international registration requirement plan（飛機(jī)的）國(guó)際登記計(jì)劃要求

internationalization國(guó)際化

Internet互聯(lián)網(wǎng)

interperiod tax allocation各期之間的稅收分配

invasion侵犯

inventory盤(pán)存、存貨清冊(cè)

investment company投資公司

investment grade credit rating投資等級(jí)信用評(píng)級(jí)

investment return投資回報(bào)

investors投資人

invoice發(fā)票

IOSCO(International Organization of Securities Commissions)證券委員會(huì)國(guó)際組織

IRC（Internal Revenue Code）（美國(guó)）國(guó)內(nèi)稅收法

irrevocable不可撤銷的

IRS(Internal Revenue Service)(美國(guó))國(guó)內(nèi)稅務(wù)局

issue notes出立票據(jù)

issuer發(fā)行人

IT assets信息技術(shù)資產(chǎn)

item項(xiàng)目

job qualification sheet職業(yè)資格證

judge法官

judgment裁決

judicial arena司法場(chǎng)所

judicially-assisted repossession司法協(xié)助重新占有

junk bonds垃圾債券

jurisdictions司法管轄區(qū)

label標(biāo)記

landing gear（飛機(jī)的）起落架

landing著陸

language（合同中的）用語(yǔ)

large ticket asset大額資產(chǎn)

lease application租賃申請(qǐng)

lease fee租賃費(fèi)（對(duì)租金中所含收益部分的形容）

lease for movables動(dòng)產(chǎn)租賃協(xié)議

lease inception起租日

lease intended as security擔(dān)保意向租賃

lease liabilities租賃負(fù)債

lease lines of credit租賃信貸限額

lease manager租賃協(xié)議管理人

lease portfolio租賃協(xié)議組合

lease registry租賃協(xié)議登記

lease tax租賃稅

lease termination payment（為）提前結(jié)束（租賃協(xié)議而作的）支付

lease term租賃期限

lease versus purchase租還是買(mǎi)

leased assets租賃資產(chǎn)

leased equipment 租賃設(shè)備

leased items租賃物件

leased property租賃財(cái)產(chǎn)

leasehold租賃、租借

lease-in/lease-out（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-purchase financing租購(gòu)融資

leases租賃協(xié)議

Leaseurope歐洲租賃協(xié)會(huì)

leasing activities租賃業(yè)務(wù)

leasing agreement租賃協(xié)議

leasing arrangement租賃安排

leasing company租賃公司

leasing professionals租賃專業(yè)人員

leasing regulation對(duì)租賃的管制

leasing systems（手工的或電腦的）租賃業(yè)務(wù)管理系統(tǒng)

leasing's share of GDP租賃占國(guó)內(nèi)生產(chǎn)總值的份額

leasing租賃

legal arrangement法律安排

legal consequences法律后果

legal entity法人

legal fees法律費(fèi)

legal form法律形式

legal issue法律課題

legal ownership法定所有權(quán)

legal owner法定所有權(quán)人

legal right法定權(quán)利

legal risk法律風(fēng)險(xiǎn)

legal status法律地位

legal title法定所有權(quán)

legal treatment法律處理

legally empowered法律授權(quán)的

legitimate business purpose合法的營(yíng)業(yè)目的

lenders放款人

lenient terms寬松條款

lessee intent承租人的意向

lessee承租人

lessor's internal staff出租人的內(nèi)部人員

lessor出租人

letter of credit信用證

level of collateral抵押水平

leverage borrowings杠桿借款

leverage ratio資本充足率

leveraged lease杠桿租賃

levy扣押

liabilities負(fù)債

liberal depreciation rules自由折舊規(guī)則

license特許

licensing agreements許可證協(xié)議

licensing of lease activity對(duì)租賃業(yè)務(wù)的許可

lien date留置日

lien留置權(quán)

life-limited parts（飛機(jī)上）限制其使用小時(shí)的部件

limitation of liability責(zé)任限度

limited ability有限能力

limited liability company有限責(zé)任公司

liquidated damage損失賠償金

liquidator 清算人

liquidity facility流動(dòng)性融通

liquidity support流動(dòng)性支持

liquidity現(xiàn)金支付能力

litigation訴訟

loans disguised as leases偽裝成租賃的貸款

loan-type financing貸款型融資

loan貸款

lobby effort游說(shuō)努力

local law當(dāng)?shù)胤?/P>

local statues當(dāng)?shù)胤ㄒ?guī)

local tax地方稅

location所在地

lock box account鎖箱賬戶

lock box collection and sweep arrangement（銀行的）鎖箱和自動(dòng)轉(zhuǎn)存安排

locomotive（鐵路）機(jī)車(chē)

long term rental contract長(zhǎng)期出租合同

loss containment虧損防堵

loss ratio賠付率

losses損失

lost sales losses出租人為了再處置收回的租賃物而失去出租新的租賃物的機(jī)會(huì)所帶來(lái)的損失

MACRS depreciation（美國(guó)的）加速成本回收的折舊

maintain reserves（飛機(jī)租賃中承租人承擔(dān)的）保養(yǎng)準(zhǔn)備金

maintenance contract維修保養(yǎng)合同

maintenance interval（飛機(jī)發(fā)電機(jī)的）維修間隔期

maintenance policies and procedures保養(yǎng)方針及程序

make-whole premium湊整升水

managerial reporting risk（財(cái)務(wù)報(bào)告導(dǎo)致的）管理層報(bào)告的風(fēng)險(xiǎn)

manipulation of accounting principles對(duì)會(huì)計(jì)準(zhǔn)則的巧妙運(yùn)用

manufacturer subsidy（來(lái)自）制造商（的）補(bǔ)貼

marginal tax rate邊際稅率

market friction市場(chǎng)摩擦

market imperfection市場(chǎng)的不完善

market participants市場(chǎng)參與者

market penetration市場(chǎng)滲透率

market rates of interest市場(chǎng)利率

market share市場(chǎng)份額

market size市場(chǎng)規(guī)模

market stability市場(chǎng)穩(wěn)定性

marketplace市場(chǎng)環(huán)境

master lease illustration租賃協(xié)議正文

master lease主租賃協(xié)議

material facts重要事實(shí)

maturity到期日

means手段

measurement criteria衡量標(biāo)準(zhǔn)

mechanism機(jī)制

memory function備忘功能

mercantile-type sale商業(yè)性銷售

merchantability適銷性(經(jīng)營(yíng)租賃協(xié)議中的暗示保證)

merges合并

merit review process事實(shí)真相檢查程序

middle-market leasing中級(jí)市場(chǎng)租賃

MIGA（Multilateral Investment Guarantee Agency）多邊投資擔(dān)保署

minimum capital最低資本

minimum lease payments receivable應(yīng)收最小租賃付款

minimum lease terms最短租賃期限

minimum rental rate最低租金費(fèi)率

mirror-in/mirror-out principle（飛機(jī)返還時(shí)的維修狀況同交付時(shí)）一模一樣的原則

mismatches不匹配

mitigate緩解（風(fēng)險(xiǎn)）

mobility移動(dòng)性

model模式

modem“貓”（調(diào)制解調(diào)器）

modification 更改

monetary policy貨幣政策

money-over-money lease錢(qián)到錢(qián)的租賃（租賃業(yè)內(nèi)對(duì)融資租賃的俗稱）

monitoring監(jiān)控

monoline insurer單一險(xiǎn)種保險(xiǎn)人

monopolies壟斷部門(mén)

monopoly壟斷

month-to-month rentals（期滿但租賃物未退還時(shí)的）逐月收取的租金

moratorium延緩履行

mortgage loan placement抵押貸款安排

motor carrier fee機(jī)動(dòng)車(chē)費(fèi)

MPD(maintenance planning document)維修計(jì)劃書(shū)

MRI(magnetic resonance imaging)核磁共振成象

multiple jurisdiction涉及多個(gè)司法管轄區(qū)的

multi-years lease commitment多年的租賃款項(xiàng)承付

municipal trade tax地方貿(mào)易稅

named owner指名的所有權(quán)人

narrative report陳述式報(bào)告

narrow-body aircraft窄機(jī)身飛機(jī)

nascent幼稚的

national independent full-service leasing rental firms全國(guó)性的獨(dú)立全面服務(wù)租賃出租公司

nationality國(guó)籍

NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美國(guó)）統(tǒng)一州法律委員

會(huì)全國(guó)會(huì)議

negligence 過(guò)失

nonrenewal penalties期末若不留購(gòu)或不續(xù)租時(shí)的罰金

net cash investment outstanding 凈現(xiàn)金出資余額

net collectible value可回收凈額

net earnings凈收益

net financed assets已融資資產(chǎn)凈額

net gain on sale of financing transactions融資交易出售的凈利得

net investment outstanding凈出資余額

net lease凈租賃（指不附帶任何技術(shù)服務(wù)的租賃）

net margin凈收益

net of deferred taxes遞延所得稅后凈額

net taxable income凈應(yīng)稅收入

net value凈值

net worth tax凈財(cái)富稅

network connection device網(wǎng)絡(luò)聯(lián)接器件

networks網(wǎng)絡(luò)

new product family新產(chǎn)品系列

niche market可填補(bǔ)空缺的市場(chǎng)

noise 噪聲

nominal price 名義價(jià)格

nominal purchase option名義價(jià)格購(gòu)買(mǎi)任擇權(quán)

non-accrual status不應(yīng)計(jì)的狀態(tài)

non-appropriation不得挪用

non-cancellable lease不可撤銷的租賃協(xié)議

non-conforming equipment不合格設(shè)備

non-contracting states非締約國(guó)

nondebt interest非債務(wù)利益

non-delivery未交付

nonexclusive remarketing firms綜合性再處置公司

nonexistent不存在的

non-full-payout非全額支付

nonlabeled program(賣(mài)主同出租人各歸各的)銷售計(jì)劃

nonoperating leasing非經(jīng)營(yíng)租賃

non-ownership for balance sheet不在資產(chǎn)負(fù)債表上資本化

nonpossessory pledge非占有的抵押

non-recourse sale of lease receivable對(duì)租賃應(yīng)收款的無(wú)追索出售

non-substitution clause不得替代條款

nontax lease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)

normal depreciable life正常可折舊壽命

normal lease常規(guī)租賃

normal terminations正常結(jié)束

notarization公證人的公證

notary system公證制度

notes secured by equipment設(shè)備抵押票據(jù)

notice of termination終止（租賃的）通知

number of lease payments租賃付款次數(shù)

objection拒絕

obligations債務(wù)

oligopolies受權(quán)專營(yíng)部門(mén)

obligor債務(wù)人

obsolescence陳舊

occasional sales exemption偶然銷售豁免

OEC(original equipment cost)設(shè)備原值

off balance sheet financing表外融資

off-balance sheet securitizations資產(chǎn)負(fù)債表外證券化

offering and sale發(fā)售和出售

official tax depreciation tables官方（制訂的）稅收折舊表

off-lease equipment退租設(shè)備

offsetting claims抵銷請(qǐng)求權(quán)

omission 不作為

on-condition parts（飛機(jī)上）根據(jù)具體情況決定可否使用的部件

one-off program（賣(mài)主的對(duì)誰(shuí)都一樣的）統(tǒng)一銷售計(jì)劃

one-stop shopping一站式采購(gòu)

one-way consumer truck rental business單程客戶載重汽車(chē)出租業(yè)務(wù)

operating expense事業(yè)費(fèi)

operating leases經(jīng)營(yíng)租賃協(xié)議

operating leasing經(jīng)營(yíng)租賃

operational efficiency經(jīng)營(yíng)效率

OPIC(Oversea Private Insurance Corporation)海外私人保險(xiǎn)公司

option to buy 購(gòu)買(mǎi)任擇權(quán)

option to purchase購(gòu)買(mǎi)任擇權(quán)

option to renewal續(xù)租任擇權(quán)

options期權(quán)

ordinary course常規(guī)過(guò)程

ordinary trusts普通信托

organizational documents機(jī)構(gòu)文件

original collateral初始抵押品

original lease value租賃原值

originating lessor作為發(fā)起人的出租人

originator發(fā)起人

out-bound big-ticket leasing大宗出口租賃

outpatient clinic門(mén)診診所

outright purchase直接購(gòu)買(mǎi)

outright sale直銷

outsourcing外包

overcollateralization超額提供抵押

overhaul檢修

owner trust所有者信托

owner 所有者

ownership interest所有權(quán)權(quán)益

ownership leases所有權(quán)租賃（對(duì)融資租賃實(shí)質(zhì)的形容）

ownership retention所有權(quán)的保留

ownership所有權(quán)

packaging包裝

parameter參數(shù)

parent母公司

participants參與者

particular withholding tax特殊預(yù)提稅

partnership合伙企業(yè)

partners合作伙伴

parts sale（再處置中的）部件出售

parts 部件

party identification對(duì)當(dāng)事方的認(rèn)定

passive investment trust被動(dòng)投資信托

pass-through entity傳遞實(shí)體

pattern 模式

payee受款人

payment amount支付金額

payment due已到期應(yīng)付款

payment of rentals租金支付

payor付款人

pay-through note定付 (證券)

peculiar tax shelter provision of liquidation proceeds對(duì)請(qǐng)算得款的特定的避稅規(guī)定

penetration滲透

per se corporations本質(zhì)上的公司

percentage of sales銷售額的百分比

perfection完善、保全

performance業(yè)績(jī)、履行

periodic rate of return 期回報(bào)率

peripheral（電腦的）外部設(shè)備

permanent funding activities長(zhǎng)期資金融通方式

permanent funding vehicles長(zhǎng)期性的融資工具

permission允許

permit執(zhí)照

personal property leasing動(dòng)產(chǎn)租賃

personal property tax動(dòng)產(chǎn)稅

personal resume個(gè)人簡(jiǎn)歷

perspective（看問(wèn)題的）角度

physical deterioration物理性能的退化

piercing the corporate veil捅破公司的面紗

place of taxation納稅地

placement放置

capital goods, plants or other equipment (the equipment) 不動(dòng)產(chǎn)、廠場(chǎng)或其它設(shè)備（設(shè)備）

players參與者

pledge資產(chǎn)抵押

polarization（將目標(biāo)市場(chǎng)定位于某類規(guī)?？蛻舻模O化

policy of insurance保險(xiǎn)單

portfolio concentration組合（中的設(shè)備類型的）集中程度

portfolio(投資)組合

possession占有

potential conflict潛在沖突

potential impairment潛在減損

power by the hour leases按每月使用小時(shí)支付租金的租賃

power generation發(fā)電

power transmission（電、氣、熱的）能源傳輸

practitioner從業(yè)者

predetermined period事先確定了的期間

preestablished floor預(yù)先設(shè)定的底價(jià)

preface前言

prefund先行融資

prejudgment property recovery在法院裁決前先收回財(cái)產(chǎn)

prejudice損害

premium保費(fèi)

pre-paid lease payments預(yù)付的租賃付款

present transfer即時(shí)轉(zhuǎn)移

present values現(xiàn)值

preservation of exist bank line現(xiàn)有銀行信貸額度的保留

presumption推論

pretax rate稅前利率

preventive maintenance預(yù)防性保養(yǎng)

price/performance curve性能價(jià)格曲線

prices indices價(jià)格指數(shù)

pricing quandary定價(jià)上的左右為難

pricing risk定價(jià)風(fēng)險(xiǎn)

pride of ownership對(duì)所有權(quán)的滿足感

primary servicer主服務(wù)者

prime interest rate基本利率

principal office and place主營(yíng)業(yè)地

principal本金

printer打印機(jī)

prior written consent預(yù)先的書(shū)面同意

prior written notice預(yù)先的書(shū)面通知

priorities優(yōu)先權(quán)

private and public私人的或公共的

private carriers私人運(yùn)送人

private international law國(guó)際私法

private placement（對(duì)）特定對(duì)象（直接）銷售

private-label program（賣(mài)主同出租人聯(lián)手的）銷售計(jì)劃

privatization私有化

probability概率

proceedings pending未決程序

proceeds進(jìn)款

process nexus程序關(guān)系

product產(chǎn)品

profit generation利潤(rùn)產(chǎn)生

profitable operation可營(yíng)利地運(yùn)用

profit-making hospital營(yíng)利性醫(yī)院

program risk規(guī)劃風(fēng)險(xiǎn)

project finance項(xiàng)目融資

project risk項(xiàng)目風(fēng)險(xiǎn)

projected performance所規(guī)劃的業(yè)績(jī)

promise承諾

pronouncement公告

property tax財(cái)產(chǎn)稅

proportionate fraction成比例的部分

proprietary hospital業(yè)主醫(yī)院

pros and cons有利有弊

prospectus章程

provisioning提取準(zhǔn)備金

provisions條款

proxy代理

prudential norms relevant to leasing 涉及租賃的審慎性標(biāo)準(zhǔn)

PTT(postal and communication entities)郵電部門(mén)

public control公有

public deficit財(cái)政赤字

public deposit公眾存款

public distribution公開(kāi)配售

public hearing公開(kāi)聽(tīng)證

public limited companies(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 offering公開(kāi)發(fā)售

public works市政工程

publications出版物

public-held companies公眾持股（上市）公司

published rental rate公布的租金費(fèi)率

purchase money security interest定金擔(dān)保利益

put option留置選擇權(quán)

QIBs（ qualified institutional buyers）合格的機(jī)構(gòu)買(mǎi)入人

QTE(qualified technological equipment)lease（美國(guó)稅法中所規(guī)定的計(jì)算機(jī)或外部設(shè)備、高技術(shù)電話站設(shè)

備及高技術(shù)醫(yī)療設(shè)備等的）高技術(shù)設(shè)備租賃

quality spread質(zhì)量差幅

quantitative criteria量化標(biāo)準(zhǔn)

quid pro quo（經(jīng)營(yíng)租賃合同中的）讓步條件

quiet enjoyment right平靜行使權(quán)

quiet possessions平靜占有

quoting報(bào)價(jià)

rail car軌道車(chē)輛

raise fund籌集資金

ratification批準(zhǔn)

rating agencies評(píng)級(jí)代理機(jī)構(gòu)

ratings評(píng)定等級(jí)

ratio enhancement（財(cái)務(wù)）比率改善

real person真人

real property and personal property不動(dòng)產(chǎn)和動(dòng)產(chǎn)

real rights物權(quán)

realization實(shí)現(xiàn)

realize the value實(shí)現(xiàn)價(jià)值

rebuttable presumption可予駁回的推定

receipts for services服務(wù)的收入

receivership破產(chǎn)接收

receivers破產(chǎn)受益人

recertification（由原制造商作出的）重新認(rèn)證

recognition of income 收益確認(rèn)

record記錄

recoupment扣留

recourse追索權(quán)

recoverability可回收程度

recoverable amount可回收金額

recover收回

reduction減少

reference rate參考利率

refresh翻新

refundable security deposit期末應(yīng)退還的保證金

refurbishment翻新

regional jet 支線飛機(jī)

regionalization區(qū)域化

registration process登記程序

registration rights登記權(quán)

regular periodic payment定期的規(guī)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余額

remarketing obligations of the vendor賣(mài)主的再處置責(zé)任

remarketing再處置

remedy 補(bǔ)救

REMIC （real estate mortgage investment conduit）不動(dòng)產(chǎn)抵押投資管道

remote contingency遙遠(yuǎn)的或有事件

removal拆除

renewing更新

rent commencement date租金首付日

rent curve depreciation按租金曲線折舊

rent 租金

rental fleets短期出租車(chē)隊(duì)

rental house出租公司

rental income租金收入

rental market出租市場(chǎng)

rental of equipment設(shè)備出租

rental rates租金水平（費(fèi)率）

rental stream租金流

rental tax租金稅

rental yard出租公司

rentals payable 應(yīng)付租金

rent-to-buy先租后買(mǎi)

rent-to-leases先以租賃合同方式租用后以融資租賃合同方式租入

rent-to-rent純粹租用

rent-to-re-rent（租入后）轉(zhuǎn)租

reorganization重組

repairs備件

repair修理

repatriation（從別國(guó)）收回（租賃物）的風(fēng)險(xiǎn)

repayment償付

replacement servicers替代的服務(wù)者

replacements替換件

report報(bào)告

repossession重新占有

representations陳述

request for proposal投標(biāo)申請(qǐng)書(shū)

rescind 撤銷

resell轉(zhuǎn)售

reserves儲(chǔ)備金

residual capture余值捕捉

residual exposure余值風(fēng)險(xiǎn)

residual guarantee余值擔(dān)保

residual income剩余所得

residual position余值地位（指出租人承擔(dān)余值風(fēng)險(xiǎn)的處境）

residual realization余值實(shí)現(xiàn)

residual risk余值風(fēng)險(xiǎn)

residual's carrying value（財(cái)務(wù)報(bào)表上的）殘值結(jié)存價(jià)值

resolution裁決

resources資源

retailers 'sales tax零售商銷售稅

retail零售

retaining保留

retain留存

retention rate（承租人的）留購(gòu)率

retention提留

retrospective application追溯性運(yùn)用

return provisions對(duì)返還的規(guī)定

returned asset返還的資產(chǎn)

revolving loan facility循環(huán)貸款融通

right to use使用權(quán)

risk sharing techniques風(fēng)險(xiǎn)分擔(dān)方法

risk-reducing pooling agreement風(fēng)險(xiǎn)減少共擔(dān)協(xié)議

risks and rewards incident to ownership隨附于所有權(quán)的風(fēng)險(xiǎn)和報(bào)酬

ROA(return on assets)資產(chǎn)回報(bào)率

road道路

roll-out process推進(jìn)程序

royalties特許使用權(quán)費(fèi)

rules of law 法規(guī)

RVI(residual value insurance)余值保險(xiǎn)

safe harbor避風(fēng)港

safe-harbor leases避風(fēng)港租賃（對(duì)有避稅功能的租賃的形容）

safety standard安全標(biāo)準(zhǔn)

sales and leaseback售后回租

sales origination teams銷售開(kāi)發(fā)團(tuán)隊(duì)

sales proceeds銷售收入

sales taxes銷售稅

sales volume銷售量

sales-aid leasing（專屬公司的）銷售協(xié)助型租賃

sales-type lease銷售型租賃

sample樣品

sampling樣品示例

scale擴(kuò)容

schedule進(jìn)度計(jì)劃、附表

scrap or salvage sale報(bào)廢或挑其中有價(jià)值的貴金屬出賣(mài)

sealed bid sale密封標(biāo)價(jià)銷售

SEC（Security and Exchange Commission）（美國(guó)）證券交易委員會(huì)

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

secured creditor有擔(dān)保的債權(quán)人

secured financing有擔(dān)保的融資

secured or unsecured有擔(dān)?；驘o(wú)擔(dān)保的

secured party被擔(dān)保方

securitization assets證券化資產(chǎn)

securitization of leases and leased assets portfolio租賃協(xié)議及租賃資產(chǎn)組合證券化

securitization pool證券化池

securitization transactions證券化交易

security deposit保證金

security interest擔(dān)保權(quán)益

self-help repossession自助性重新占有

self-insured corporations自保公司

selling price銷售價(jià)格

semiconductor chips半導(dǎo)體芯片

sensitivity analysis敏感性分析

separate component單獨(dú)部分

separate identity單獨(dú)身份

separate legal person單獨(dú)的法人

separate products不同的產(chǎn)品

separate, independent trustee單獨(dú)的、獨(dú)立的受托人

service tax服務(wù)稅

servicer（資產(chǎn)證券化中的）服務(wù)者

setoff抵銷

shareholders股東

shipping裝運(yùn)

shop visit（飛機(jī)的）拆下發(fā)電機(jī)的大修

signature簽署

significant date management capability對(duì)數(shù)據(jù)管理的重要能力

sign簽署

similarity相似性

simple finance leases簡(jiǎn)單融資租賃

single-aisle（飛機(jī)上的）單過(guò)道

small cost items低成本項(xiàng)目

SMEs中小型企業(yè)

societe anonyme股份有限公司（法國(guó)）

soft (oversupplied) market軟（供大于求）市場(chǎng)

software vendor軟件賣(mài)主

software軟件

sole shareholder單一股東

sole tax avoidance purpose純粹的避稅目的

sovereign risk主權(quán)風(fēng)險(xiǎn)

special priority rules特別優(yōu)先權(quán)規(guī)則

special purpose "bankruptcy remote" entity“不易破產(chǎn)”的專設(shè)實(shí)體

special purpose entity（SPE）特殊目的實(shí)體

specialist firm專業(yè)公司

specialized independents專業(yè)化的獨(dú)立的公司

specified order of seniority規(guī)定的先后順序

sponsored program贊助計(jì)劃

sponsor發(fā)起

SSAP 21（英國(guó)）租賃協(xié)議及租購(gòu)合同的會(huì)計(jì)處理

standard setters標(biāo)準(zhǔn)制訂者

state-of-art technology最新技術(shù)

status資格

statute法規(guī)

statutory protection法規(guī)上的保護(hù)

statutory regulations法定規(guī)定

stayed actions延緩的訴訟

step-down lease structure租金遞減的租賃方式

step-up lease structure租金遞增的租賃方式

stock and debt mutual funds股票和債務(wù)共同基金

stock exchange listing 股票上市

storage存儲(chǔ)

straight line basis直線法

straight-line depreciation直線法折舊

straight-line recognition直線法確認(rèn)

strategic recommendations戰(zhàn)略性建議

structural alternatives方式選擇

structures業(yè)務(wù)方式

structuring業(yè)務(wù)方式設(shè)計(jì)

sublease轉(zhuǎn)租賃

subordinated debt obligation次級(jí)債券

subordinated interest次級(jí)權(quán)益

subordinated tranche次級(jí)份額

subordinated次級(jí)的

subordination從屬化

substance over form實(shí)質(zhì)先于形式

substantive consolidation實(shí)質(zhì)性合并

substantive owner實(shí)質(zhì)上的所有權(quán)人

substitute 取代

successors繼承人

suits訟案

sunk cost method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）

superior title or right優(yōu)先所有權(quán)或權(quán)利

supervise監(jiān)管

supervisory process監(jiān)管程序

supplier 供貨人

supplier-type warranty供貨商（所提供的）擔(dān)保

supply agreement供貨協(xié)議

supply chain供應(yīng)鏈

supply contract供貨合同

supportable standard站得住腳的標(biāo)準(zhǔn)

supported obligation被支持的債務(wù)

supporting activities補(bǔ)給活動(dòng)

surrender返還

survivability（合同到期后的）繼續(xù)有效程度

suspension延期

swap互換

synonyms同義詞

synthetic leases合成租賃協(xié)議

T-account T型賬戶

take-off起飛

tangible and intangible assets有形和無(wú)形資產(chǎn)

target market目標(biāo)市場(chǎng)

target yield目標(biāo)收益率

tax appetite對(duì)減稅的興趣

tax base稅基

tax benefit transfer稅收利益轉(zhuǎn)移

tax code稅法

tax deductible expense可減稅的費(fèi)用

tax deferral延期納稅

tax depreciation稅收上的折舊

tax lease稅收租賃（指真實(shí)租賃，承租人的租金支出可直接抵扣）

tax nothing非納稅對(duì)象

tax ownership(美國(guó)稅法中的)稅收所有權(quán)

tax regulations稅務(wù)條例

tax risk稅收風(fēng)險(xiǎn)

tax saving節(jié)稅

tax shields避稅

tax status稅務(wù)法規(guī)

tax timing納稅時(shí)點(diǎn)

taxable income應(yīng)稅所得

taxable應(yīng)納稅的

taxation稅收

tax-exempt debt免稅債

tax-exempt entities免稅單位

tax-exempt issuers免稅發(fā)行者

tax-exempt market免稅市場(chǎng)

taxpayer納稅人

tax稅

technological obsolescence 技術(shù)老化

technological orientation技術(shù)上的定位

telecommunications電信

teledensity電信密度（指每百個(gè)居民擁有的通信線路數(shù)）

tender提交

terminate 終止

termination penalty提前結(jié)束時(shí)的罰金

terminology術(shù)語(yǔ)

terrestrial and satellite wireless system 地面及衛(wèi)星無(wú)線系統(tǒng)

the four pillars（支撐租賃交易的）四大支柱

the six phase of leasing cycles租賃周期的六個(gè)階段

theocratic legal system神權(quán)法制

therapeutic equipment治療設(shè)備

third-party logistics第三方后勤

threshold門(mén)坎

time pattern時(shí)間模式

time to market（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

titleholder所有權(quán)人

title所有權(quán)

titling trust產(chǎn)權(quán)信托

toll（路橋隧道等的）通行費(fèi)

total gross investment毛出資總額

total solution全面解決方案

TRAC（Terminal Rental Adjustment Clause） leases 期末租金調(diào)整條款租賃協(xié)議

track卡車(chē)

trade discount貿(mào)易折扣

trade names商品牌號(hào)

trade tax add-backs貿(mào)易稅附加返還

trade tax貿(mào)易稅

trade-in回購(gòu)

traditional contract of hire 傳統(tǒng)的租借合同

traditional rental傳統(tǒng)出租

training培訓(xùn)

TRALA（美國(guó)）載重汽車(chē)出租及租賃協(xié)會(huì)

tranches組別

tranching分組

transaction costs交易成本

transaction privilege(sale)tax交易特許（銷售）稅

transaction tax交易稅

transactions交易

transferors出讓人

transfer轉(zhuǎn)移

transit district tax地區(qū)通過(guò)稅

transportation運(yùn)輸

treasury locks庫(kù)存鎖定

treasury securities國(guó)庫(kù)券

treatment equipment治療設(shè)備

trigger events觸發(fā)器事件

trip leases鐵路車(chē)輛的短期租賃

triple net三方網(wǎng)絡(luò)

truck卡車(chē)

true leases真實(shí)租賃協(xié)議

true lease真實(shí)租賃

trust account信托賬戶

Trust Indenture Act信托契約法

trustee 受托人

tunnels隧道

turnaround time周轉(zhuǎn)時(shí)間

type類型

UCC(Uniform Commercial Code)（美國(guó)）統(tǒng)一商法典

ultimate useful life最終可用壽命

unamortized residual value（經(jīng)營(yíng)租賃中）未攤銷的余值

uncertainty不確定性

uncollectible lease payments receivable應(yīng)收未收租賃付款

undersecured creditor未被全額擔(dān)保的債權(quán)人

understated被少報(bào)的

underwater縮水

underwriting and credit policies保險(xiǎn)和信貸政策

underwriting commission承銷傭金

underwriting standard保險(xiǎn)標(biāo)準(zhǔn)

underwriting保險(xiǎn)

unearned finance income未實(shí)現(xiàn)財(cái)務(wù)收益

unguaranteed residual value無(wú)擔(dān)保的殘值

Unidroit Conventions on International Financial Leasing 國(guó)際統(tǒng)一私法協(xié)會(huì)國(guó)際融資租賃公約

unit price單價(jià)

universal lease documentation租賃協(xié)議通用文本

unrated無(wú)信用等級(jí)的

unreimbursable不能回收的

unsecured creditor無(wú)擔(dān)保的債權(quán)人

unsecuritizable不可證券化的

upgrade升級(jí)

ups and collars上下限

US federal income taxes美國(guó)聯(lián)邦所得稅

US Internal Revenue Service code美國(guó)國(guó)家稅務(wù)局法規(guī)

usage leases使用權(quán)租賃（對(duì)經(jīng)營(yíng)租賃的形容）

use tax使用稅

used equipment leasing用過(guò)的設(shè)備的租賃

useful life有用壽命

utility設(shè)施

utilization leases（美國(guó)鐵路上采用的）軌道使用租賃

valuation估值

value ratio價(jià)值比

value-added services增值服務(wù)

valuing定值

variables變量

variation in return回報(bào)波動(dòng)

variation波動(dòng)

VAT(value added taxes)增值稅

vendor agreements賣(mài)主協(xié)議

vendor finance賣(mài)主融資

vendor leasing programs賣(mài)主租賃計(jì)劃

vendor reputation and viability賣(mài)主的聲譽(yù)和活力

vendor賣(mài)主

venture leases風(fēng)險(xiǎn)租賃

verifiable case經(jīng)得起檢驗(yàn)的案例

vibrant有活力的

vicarious liability轉(zhuǎn)承債務(wù)

virtual ownership實(shí)際上的所有權(quán)

volatility波動(dòng)性

vote control表決控制權(quán)

vote表決權(quán)

warehousing倉(cāng)儲(chǔ)

warranty claim擔(dān)保請(qǐng)求權(quán)

warranty 擔(dān)保

waste incineration垃圾焚燒

water supply and purification供水及凈化

weight權(quán)重

well-crafted contract clauses認(rèn)真草擬的合同條款

whale-minnow concept（靠租賃融資規(guī)模覆蓋市場(chǎng)的）大魚(yú)和（靠專業(yè)化租賃服務(wù)市場(chǎng)的）小魚(yú)論

whole sale躉賣(mài)

wide-body aircraft寬機(jī)身飛機(jī)

win-win event雙贏事件

withhold 提留

withholding tax預(yù)提稅

working capital流動(dòng)資金

workshop on leasing租賃研討會(huì)

World Leasing Convention世界租賃大會(huì)

wrap leases互換型租賃協(xié)議

write-off減記、沖銷

yield curve收益曲線

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