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 documents
（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 |
