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租賃詞匯
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A
案例法case law
安排arrangement
安全標準 safety standard
暗示的擔保implied warranty or guarantee
按每月使用小時支付租金的租賃power by the hour leases
按租金曲線折舊rent curve depreciation
B
半導體芯片semiconductor chips
包裝 packaging
保費premium
保護indemnify
保健服務health care services
保健商融資公司 health care merchant fund incorporation
保健提供者 healthcare provider
保健應收款health care receivables
保留 retaining
保密性 confidentiality
保全perfection
保險underwriting
保險標準underwriting standard
保險單 insurance policy
保險功能insurance function
保險類別insurance coverage
保險索賠insurance claims
（飛機租賃中承租人承擔的）保養準備金maintain reserves
保養方針及程序 maintenance policies and procedures
保證金security deposit
報廢（或挑其中有價值的貴金屬出賣）scrap or salvage sale
報告 report
報價 quoting
備案filing
(經)備案(的)投資人 accredited investors
備件 repairs
備忘功能memory function
被擔保方secured party
被少報的understated
被動投資信托passive investment trust
本金principal
本質上的公司per se corporations
邊際稅率marginal tax rate
變量variables
標記label
標題 headings
（衡量用的）標準 criterion
標準制訂者standard setters
表決控制權vote control
表決權vote
表外融資off balance sheet financing
避風港safe harbor
避風港租賃（對有避稅功能的租賃的形容）safe-harbor leases
避稅tax shields
避稅規定tax shelter provision
波動性volatility
波動 fluctuation, variation
撥款fund appropriation
撥款條例appropriation provisions
補償compensate
補充備案additional filings
補給活動supporting activities
補救remedy
不存在的 nonexistent
不得挪用non-appropriation
不得替代條款non-substitution clause
不動產抵押投資管道 REMIC （real estate mortgage investment conduit）
不動產過渡性融資interim real estate financing
不動產和動產real property and personal property
不動產、廠場或其它設備（設備） capital goods, plants or other equipment (the equipment)
不合格設備 non-conforming equipment
不可撤銷的irrevocable
不可撤銷的租賃協議 non-cancellable lease
不可證券化的unsecuritizable
不利的稅收后果adverse tax consequences
不能回收的unreimbursable
不匹配mismatches
不確定性uncertainty
不同的產品separate products
(期末若)不留購或不續租(時的)罰金 nenrenewal penalties
不應計的狀態non-accrual status
"不易破產"的專設實體special purpose "bankruptcy remote" entity
不(在資產負債表上)資本化non-ownership for balance sheet
不作為omission
（再處置中的）部件出售parts sale
部件 parts
C
差別待遇discrimination
財產稅property tax
(因財務失真所導致的)財務報告風險 financial reporting risk
財務報告(引起的)外部風險external reporting risk
財務比率financial ratios
（財務）比率改善ratio enhancement
財務成份financial components
財務底線financial bottom line
財務費用finance charges
財務公司 finance companies
財務及其它收入 finance and other income
財務失真financial distortion
財務收益分配allocation of finance income
財務現實financial reality
財務業績financial performance
財政赤字 public deficit
裁決 judgement, resolution
拆除removal
拆卸deinstallation
參考利率reference rate
參數parameter
參與者participants, players
（財務報表上的）殘值結存價值 residual's carrying value
產品 product
產權信托titling trust
（房地產）產業estate
超額提供抵押overcollateralization
超額扣減excess deduction
差別化differentiation
叉車forklift
倉儲 warehousing
償付repayment
常規過程ordinary course
常規租賃 normal lease
長期出租合同long term rental contract
長期性的融資工具 permanent funding vehicles
長期資金融通方式 permanent funding activities
陳舊 obsolescence
陳述式報告narrative report
陳述representations
成比例的部分proportionate fraction
承保人insurance carrier
承擔責任程度 accountability
承諾commitment, promise
(對)承認(的)要求acknowledgement requirement
承認和執行外國仲裁裁決公約Convention on the Recognition and Enforcement of Foreign Arbitral Award
承銷傭金underwriting commission
承租人lessee
（租賃物由）承租人承建或承造的租賃協議build-to-suit leases
承租人的意向lessee intent
程序關系process nexus
撤銷rescind
持有人holders
沖突 conflict
沖銷 write-off
充分披露 full disclosure
（由原制造商作出的）重新認證 recertification
重新占有repossession
重組reorganization
籌集資金raise fund
籌資成本cost of funds
籌資風險funding risk, fund risk
籌資渠道funding resources
傳遞實體pass-through entity
傳統出租 traditional rental
傳統的租借合同 traditional contract of hire
創新innovation
次級的subordinated
次級份額subordinated tranche
次級權益subordinated interest
次級債券 subordinated debt obligation
從屬化 subordination
從搖籃到墳墓（指自始至終全程服務）from cradle to grave
從業者practitioner
湊整升水make-whole premium
出版物publications
出立票據issue notes
出讓人transferors
出資額capital contribution
出資 contributions
出租公司 rental house, rental yard
出租人lessor
出租人的內部人員 lessor's internal staff
出租市場 rental market
初始抵押品original collateral
初始的會計處理initial accounting
初始判例法initial case law
初始直接費用IDC(initial direct costs)
初始租賃期限的屆滿expiration of the initial lease term
初始的租期initial lease term
儲備金reserves
處置deposition
觸發器事件trigger events
純粹的避稅目的sole tax avoidance purpose
純粹租用rent-to-rent
存儲storage
存貨清冊inventory
存款接受者deposit taker
存款支票戶checking account
D
打印機 printer
大額項目big-ticket items
（歐洲大陸各國的）大陸法系國家civil law country
大修heavy maintenance
（飛機拆下發電機的）大修shop visit
大宗出口租賃out-bound big-ticket leasing
大額資產large ticket asset
貸款loan
貸款型融資loan-type financing
帶寬 bandwidth
代理proxy
代理融通公司factoring company
單程客戶載重汽車出租業務one-way consumer truck rental business
單獨部分 separate component
單獨的法人separate legal person
單獨身份separate identity
單獨的、獨立的受托人separate, independent trustee
單價unit price
單一股東sole shareholder
單一險種保險人monoline insurer
擔保請求權warranty claim
擔保權益security interest
(其意向是一種)擔保(的)租賃 lease intended as security
擔保 guarantee, warranty
當地法規 local statues
當地法律 local law
當局authority
當期及非當期負債current and non-current liabilities
(對)當事方(的)認定party identification
倒閉ends up
道路road
到期日maturity
到期應付款 payment due
德國破產法German Insolvency Act
（德國）生產責任法Act on Product Liability
（德國）消費者信用法Consumer Credit Act
登記程序 registration process
登記權registration rights
等量化equalizing
低成本項目small cost items
抵銷請求權offsetting claims
抵銷 setoff
抵押貸款安排mortgage loan placement
抵押物跟蹤制度 collateral tracking system
抵押物價值collateral value
抵押水平level of collateral
抵押物collateral
抵押物的指定接受constructive acceptance of collateral
抵御通漲 hedge against inflation
地方貿易稅 municipal trade tax
地方稅 local tax
地理上的距離 geographic distance
地面及衛星無線系統terrestrial and satellite wireless system
地區通過稅transit district tax
(租金)遞減(的)租賃方式 step-down lease structure
遞延的貸款費deferred loan fees
遞延所得稅后凈額 net of deferred taxes
(租金)遞增(的)租賃方式 step-up lease structure
第三方后勤 third-party logistics
締約成本contracting cost
締約國 contracting states
電纜cable
電信telecommunications
電信密度（指每百個居民擁有的通信線路數）teledensity
電子郵件 electronic mail
定付 (證券) pay-through note
定價風險pricing risk
定價上的左右為難pricing quandary
定金down payment
定金擔保利益purchase money security interest
定期的規定的租金regular periodic payment
定義definition
定義上的曖昧不明definitional maze
定值valuing
動產抵押chattel mortgage
動產稅personal property tax
動產文據chattel paper
動產租賃personal property leasing
動產租賃協議 lease for movables
短期出租車隊rental fleets
對價consideration
獨立董事independent director
躉賣whole sale
多邊投資擔保署MIGA（Multilateral Investment Guarantee Agency）
多年的租賃款項承付multi-years lease commitment
(涉及)多個司法管轄區(的)multiple jurisdiction
多樣化diversification
多樣化的細微差別 diverse nuances
多樣性diversity
E
二手市場的廣度及深度 secondary market breadth and depth
F
發達而成熟的市場developed and mature market
發電power generation
發動機engine
法定所有權legal ownership, legal title
法定所有權人legal owner
法定規定 statutory regulations
法定權利legal right
法官 judge
法規statute
法規(上的)保護statutory protection
法律費legal fees
法律安排legal arrangement
法律(角度的)處理legal treatment
法律地位legal status
法律風險legal risk
法律規范rules of law
法律后果legal consequences
法律（方面的）課題legal issue
法律授權的legally empowered
法律形式 legal form
法人legal entity
翻新 refurbishment, refresh
反鏟裝載機backhoe
反訴counterclaim
返還surrender
（對）返還（的）規定 return provisions
返還的資產returned asset
方便程度comfort level
方式選擇structural alternatives
放款advance
放款人 lenders
放置placement
發票invoice
發起人originator, sponsor
(作為)發起人(的)出租人originating lessor
發售和出售offering and sale
發行人 issuer
飛機登記aircraft registry
非締約國non-contracting states
非經營租賃nonoperating leasing
非納稅對象 tax nothing
非全額支付 non-full-payout
非實質性事項immaterial items
非稅收租賃(指附條件銷售，其中承租人被視為稅收所有權人，可對租賃資產計提折舊)nontax lease
非債務利益 nondebt interest
非占有的抵押 nonpossessory pledge
非洲租賃協會African Leasing Association
(帶有)廢止條款(的)結構defeasance structures
分類觀點 classification opinion
分類指標classification indicators
分配distribution
分組tranching
風險減少共擔協議 risk-reducing pooling agreement
風險分擔方法risk sharing techniques
風險租賃 venture leases
服務合同contracts for services
服務收入receipts for services
服務稅 service tax
（資產證券化中的）服務者servicer
浮動租賃應計的應收利息 floating lease accrued interest receivable
（機械設備的）腐蝕decay
付款人payors
負債liabilities
附表schedule
附加費fee subordination
附加風險additional risk
附加利差additional margin
（設備的）附件additions
（契約性文件的）附件appendix, Exhibit
附屬機構affiliate
附屬設備accessories
附條件銷售協議conditional sales agreement
(通過)附注披露footnote disclosure
附著物 attachments
復雜的融資租賃complex finance leases
副本 counterpart
副代理人 collateral agent
G
改換用途地使用alternative uses
改裝configure
概念上的差別conceptual difference
概率probability
杠桿借款leverage borrowings
杠桿租賃leveraged lease
高技術租賃high technology leasing
格式報告form report
個人承租人individual lessees
個人簡歷personal resume
各期之間的稅收分配 interperiod tax allocation
更改 modification
更新renewing
工具 instrument
工業化industrialization
公布的租金費率published rental rate
公告pronouncement
公開發售 public offering
公開配售public distribution
公開聽證public hearing
(在多數的大陸法系國家或地區內的)公共有限公司public limited companies
公平交易arm's length transaction
公認會計準則GAAP(generally accepted accounting principle)
公司corporation
公司擔保 corporate guarantees
公司所得稅 corporate income tax
公司債市場corporate debt market
公司章程articles of incorporation
公務（飛）機corporate aircraft
公有public control
公約convention
公允價值fair value
公允市值交易 fair market value transactions
公允市值租賃（指租金按租賃市場的常見數額來確定）fair market value leases
公允的租金市值FMRV(fair market rental value)
公益信托charitable trust
公證制度 notary system
公證notarization
公眾存款 public deposit
供貨合同supply contract
供貨人 supplier
供貨商（所提供的）擔保supplier-type warranty
供貨協議supply agreement
供水及凈化water supply and purification
供應furnish
供應鏈supply chain
供應商出租人dealer lessors
共同信托common trust
共享證書 certificate of participation
購買任擇權 option to buy,option to purchase
估計的余值 estimated residual
估計 estimates
估值valuation
股東shareholders
股份有限公司（法國）societe anonyme
股票上市stock exchange listing
股票和債務共同基金 stock and debt mutual funds
固定備案fixture filing
固定價格購買任擇權fixed purchase option
固定利率fixed rate
固定投資信托fixed investment trust
故意的或嚴重疏忽的作為intentional or grossly negligent act
雇員福利計劃employee benefit plans
（美國）雇員退休收入及擔保法 ERISA（ Employee Retirement Income and Security Act）
顧客client
關鍵性目標critical goals
（看問題的）觀點、角度 perspective
官方（制訂的）稅收折舊表official tax depreciation tables
（財務報告導致的）管理層報告的風險 managerial reporting risk
管理費administrative fee
管制法律regulatory laws
管制因素regulatory factors
管道結構(的公司)conduit structure
光船承租人 bareboat charterer
光纖fiber optics
歸類標準 classification criteria
歸類過程classification process
規定的先后順序specified order of seniority
規劃風險program risk
(所) 規劃的業績projected performance
軌道車輛 rail car
（ 美國鐵路上采用的）軌道使用租賃utilization leases
國籍nationality
（飛機的）國際登記計劃要求international registration requirement plan
國際化 internationalization
國際金融公司IFC(International Finance Corporation)
國際會計準則 17 租賃IAS(International Accounting Standard) 17
國際統一私法協會國際融資租賃公約Unidroit Conventions on International Financial Leasing
國際設備融資租賃 international financial leasing of equipment
國際私法private international law
國際租賃界international leasing community
國庫券 treasury securities
國內法 domestic law
過剩現金excess cash
過失negligence
H
海外私人保險公司 OPIC(Oversea Private Insurance Corporation)
（英美等）海洋法系國家common law country
行話（行業內的暗語）industry lingo
行業動向 industry dynamics
合并 consolidation, merges
合成租賃協議synthetic leases
合法的營業目的legitimate business purpose
合格的機構買入人QIBs（ qualified institutional buyers）
合格性eligibility
合伙企業partnership
合計風險 aggregate risk
合計租金aggregate rents
合理磨損fair wear and tear
合同池contract pool
合同出售contract sales
合同開發contract origination
合同條款contractual provisions
（對設備的）合同維修contract maintenance
合同組合contract portfolio
合作伙伴partners
核磁共振成象 MRI(magnetic resonance imaging)
核心框架 core framework
核準approval
核準權approval authority
衡量標準measurement criteria
衡平法上的所有權人equitable owner
紅利 dividends
緩沖 cushion
緩解（風險） mitigate
（德國）環境責任法 Environmental Liability Act
互換swap
互換型租賃協議wrap leases
回報波動variation in return
回購 trade-in
互聯網Internet
貨幣風險 currency risk
貨幣政策monetary policy
活力 viability
貨物goods
J
機場airports
（鐵路）機車 locomotive
機動車費 motor carrier fee
機構融資institutional finance
機構文件organizational document．
（飛機的）機身airframe
機制mechanism
基本利率prime interest rate
基本租金（各期應付的租金）basic rent
基礎設施infrastructure
基建費用 capital expenditure
級別 classes
（將目標市場定位于某類規模客戶的）極化polarization
即期實現current realization
即時轉移present transfer
疾病 illness
集裝箱container
計算機computer
技術上的定位technological orientation
技術老化technological obsolescence
記錄 record
繼承人 successors
（合同到期后的）繼續有效程度survivability
價格指數prices indices
間接稅 indirect tax
間接的銀行租賃indirect bank leasing
兼并acquisitions
監管程序supervisory process
監管 supervise
監控 monitoring
檢修 overhaul
檢驗inspection
檢驗報告inspection report
檢驗結果inspection findings
檢驗員inspector
減記 write-off
減少reduction
(對)減稅(的)興趣tax appetite
減損detraction
簡單融資租賃 simple finance leases
交付及驗收程序delivery and acceptance process
交換exchange
交易transactions
交易成本transaction costs
交易稅transaction tax
交易特許（銷售）稅transaction privilege(sale)tax
交易習慣和貿易慣例course of dealing and usage of trade
教育education
加入accession
（美國的）加速成本回收的折舊MACRS depreciation
加速支付 accelerated payment
價值比value ratio
節稅 tax saving
結論conclusion
接受acceptance
接受日 acceptance date
解除relieve
解除管制deregulation
解散dissolution
(期限)屆滿(時)at the expiry
借款人 borrower
金融工具 financial instruments
金融公司finance companies
金融機構financial institution
金融證書financial instruments
金融資產證券化投資信托 FASIT (financial asset securitization investment trust)
金融資產 financial assets
進度計劃 schedule
進口租賃in-bound leases
進款proceeds
近似approximation
競爭風險competitive risk
競爭者 competitor
經得起檢驗的案例verifiable case
經紀人費broker fee
經紀人 brokers
經濟利益economic benefits
經濟氣候economic climate
經濟上的所有權economic ownership
經濟壽命economic life
經營效率 operational efficiency
經營租賃operating leasing
經營租賃協議operating leases
凈財富稅net worth tax
凈出資余額net investment outstanding
凈收益net earnings, net margin
凈現金出資余額net cash investment outstanding
凈應稅收入net taxable income
凈值net value
凈租賃（指不附帶任何技術服務的租賃）net lease
（電腦租賃的）救災服務disaster recovery services
絕對和無條件付款 absolute and unconditional payments
絕對責任條款hell-or high water clauses
絕癥 fatal illness
拒絕objection
拒收reject
K
卡車track
開票和收款 bill and collect
開支expenditure
抗辯defense
嵌入的embedded
可撤銷的cancelable
可撤銷性cancelability
（固定利率中期融資）可得到程度availability of fixed rate medium-term financing
可抵扣程度deductibility
可收回程度collectibility, recoverability
可回收金額recoverable amount
可回收凈額 net collectible value
可減稅的費用tax deductible expense
（信息傳遞中的）可連通性connectivility
（美國）可替代最低稅AMT (Alternative Minimum Tax)
可行使的exercisable
可營利地運用profitable operation
可予駁回的推定rebuttable presumption
可轉換次級票據converted subordinated notes
客戶customers
客戶的購買周期customer's purchase cycle
客戶聯系customer contact
扣減deduction, abatement
扣留arrest, recoupment
扣押detention, levy
扣押抵債處置foreclosure disposition
會計處理accounting treatment
會計利益accounting benefits
會計期間 accounting period
會計政策accounting policies
會計準則accounting principle
(對)會計準則(的)巧妙運用manipulation of accounting principle s
跨境融資 cross-border funding
寬機身飛機wide-body aircraft
寬松條款 lenient terms
庫存鎖定 treasury locks
虧損防堵loss containment
捆綁(在一起的)附加服務bundled additional services
捆綁（服務） bundling
擴容scale
L
垃圾焚燒waste incineration
垃圾債券 junk bonds
拉美租賃協會Felalease
藍皮書（美國二手市場設備價格手冊）bluebook
累計準備金accumulated allowance
類別的確定classification determination
類推為analogous to
類型type
立即可以得到的資金 immediately available fund
立足于信用的出租人credit-based lessor
立足于資產的出租人asset-based lessor
利差rate spreads
利潤產生 profit generation
利率掉期 interest rate swaps
利息和收費收入interest and fee income
聯邦保證抵押 federally guaranteed mortgage
(美國)聯邦航空署FAA(Federal Aviation Administration)
聯邦所得稅federal income tax
（德國）聯邦稅務法庭 Federal Tax Court
聯合團體affiliated group
聯盟alliances
（賣主同出租人的）聯手銷售計劃 private-label program
廉價購買任擇權BPO(bargain purchase option)
廉價續租任擇權BRO(bargain renewal option)
量化標準quantitative criteria
了結抵押（抵押權人按規定拍賣抵押物以受償）foreclosure
靈活性 flexibility
零散權益fractional interest
零售retail
零售商銷售稅retailers 'sales tax
流動比率current ratio
流動性融通 liquidity facility
流動性支持liquidity support
流動資金working capital
留存retain
（承租人的）留購率retention rate
留置權encumbrance, lien
留置日lien date
留置任擇權put option
壟斷monopoly
壟斷部門 monopolies
履行 performance
律師 counsel
M
賣主暗扣vendor discount
賣主融資vendor finance
賣主協議 vendor agreements
賣主的再處置責任remarketing obligations of the vendor
賣主租賃計劃vendor leasing programs
賣主 vendor
"貓"（調制解調器）modem
毛出資總額 total gross investment
毛利稅遞延GPTD(gross profit tax deferral)
貿易稅trade tax
貿易稅附加返還 trade tax add-backs
貿易折扣trade discount
每股基本收益basic earnings per share
每股收益率EPS(earning per share)
每股稀釋后收益diluted earning per share
（美國）財務會計標準委員會第13號說明：租賃FASB(Federal Accounting Standards Board) 13
美國法學會American Law Institute
美國國家稅務局法規US Internal Revenue Service code
（美國）國內稅收法IRC（Internal Revenue Code）
(美國)國內稅務局IRS(Internal Revenue Service)
（美國）進出口銀行EXIM bank
美國聯邦所得稅US federal income taxes
(美國)全國性的獨立全面服務租賃出租公司national independent full-service leasing rental firms
（美國）統一州法律委員 NCCUSL（The National Conference of Commissioners on Uniform State Laws）
（美國）統一商法典 UCC(Uniform Commercial Code)
(美國)統一商法典關于法定融資租賃的條款UCC Article 2A
美國）行政法Administrative Law
（美國）載重汽車出租及租賃協會TRALA
（美國）證券交易委員會SEC（Security and Exchange Commission）
門坎threshold
門診診所outpatient clinic
免稅單位tax-exempt entities
免稅發行者 tax-exempt issuers
免稅機構 exempt entity
免稅市場tax-exempt market
免稅債tax-exempt debt
免稅資產exempt assets
免責disclaimer
面值face value
密封標價銷售sealed bid sale
（德國）民法典 Civil Code
民航當局aviation authority
民商法civil and commercial law
名義價格購買任擇權nominal purchase option
名義價格 nominal price
明示的擔保 express warranty
敏感性分析 sensitivity analysis
默認接受implied acceptance
模式model, pattern
目標市場target market
目標收益率target yield
母公司parent
N
耐久性durability
納稅地place of taxation
納稅人 taxpayer
納稅時點tax timing
（所披露信息嚴重扭曲時的）內部參考internal preference
內部交易insider transaction
（電、氣、熱的）能源傳輸 power transmission
年度預算撥款annual budget appropriation
O
偶然銷售causal sale
偶然銷售豁免occasional sales exemption
歐洲租賃協會Leaseurope
P
排定進度付款的利息部分interest component of scheduled payments
拍賣auction sale
盤存inventory
賠償indemnification
賠付率loss ratio
培訓training
披露項目disclosure items
評定等級ratings
評估appraisal, assess
評估人員appraisers
評級代理機構 rating agencies
平靜行使權 quiet enjoyment right
平靜占有quiet possessions
平均壽命 average life
批準ratification
破產成本bankruptcy cost
破產程序 bankruptcy proceedings
破產法bankruptcy law
破產法院 bankruptcy court
破產接收receivership
破產受益人 receivers
破產 bankruptcy, insolvency
普通信托 ordinary trusts
Q
欺詐fraud
期回報率periodic rate of return
期末程序end-of-term process
期末結果end-of-term consequences
期末應退還的保證金 refundable security deposit
期末租金調整條款租賃協議TRAC（Terminal Rental Adjustment Clause） leases
期權options
（合同文本）起草 draftsmanship
起飛take-off
（飛機的）起落架landing gear
起重機crane
起租日lease inception
契約covenants
契約受托人indenture trustee
簽署sign, signature
前端支付front-end payment
前言preface
錢到錢的租賃（租賃業內對融資租賃的俗稱）money-over-money lease
潛在沖突potential conflict
潛在減損potential impairment
欠款indebtedness
強制性的 enforceable
橋梁 bridge
橋式融通 bridge facility
侵犯 invasion
侵權infringement
侵占appropriation
清算人 liquidator
情報收集intelligence gathering
求償金額amount of recourse
區別 distinction
區域化regionalization
趨降的利息費用曲線 downward sloped interest expense line
取代 substitute
權利要求 claim
權利資格entitlement
權益出資 equity contribution
權益負債率debt-to-equity ratio
權益嵌入（指經營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金）equity insertion
權益投資人equity investor
權益證券equity securities
權益資本equity capital
權重weight
全額支付full-payout
全額支付還是非全額支付full-payout versus non-full-payout
全程服務租賃 FSL(full-service lease)
全額承諾 full commitment
全面解決方案total solution
全球調查global survey
全球化 globalization
全球租賃業 global leasing industry
全套服務租賃full-service lease
確定的條款 firm term
缺陷deficiency
確認 identification
R
讓步concession
（經營租賃合同中的）讓步條件quid pro quo
讓與assignment
燃料使用稅fuel use tax
(承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價格arbitrary and artificially high
value
認定 finding
認可 authorize
認證authenticate
認真草擬的合同條款 well-crafted contract clauses
融資出租人 financial lessor
融資交易出售的凈利得net gain on sale of financing transactions
融資來源financing source
融資人financiers
融資條件financial terms
融資租賃financial leasing
融資租賃法律finance lease laws
融資租賃交易 financial leasing transaction
融資租賃協議finance lease ,capital lease
軟（供大于求）市場soft (oversupplied) market
軟件賣主 software vendor
軟件 software
S
司法管轄區jurisdictions
三方網絡triple net
滲透penetration
設備瑕疵 equipment defects
商品牌號trade names
商務條款 commerce clause, commercial terms
商業風險commercial risk
商業性銷售mercantile-type sale
商業信托 business trust
商譽goodwill
上市公司 public-held companies
（一個新產品從構思到實際推入市場所用的時間）上市時間 time to market
上限 ceiling
上下限ups and collars
少數權益前收益 earnings before minority interest
設備成本 equipment cost
設備出租rental of equipment
設備抵押票據notes secured by equipment
設備風險的分擔及管理 equipment risk allocation and management
設備經理asset manager
設備原值 OEC(original equipment cost)
設備租賃業equipment leasing industry
設備清單 Equipment Schedule
設備認定equipment identification
設施utility
神權法制theocratic legal system
審核內容清單 checklists
審計audits
審計官comptroller
(涉及租賃的)審慎性標準 prudential norms relevant to leasing
升級upgrade
生效日effective date
生效 enter into force
聲明 declarations
聲譽 reputation
剩余期間remaining period
剩余所得residual income
社團association
時間模式time pattern
實際上的所有權virtual ownership
實施enactment
實施補救 enforcing remedies
實現realization
實現價值 realize the value
實質上的所有權人substantive owner
實質先于形式substance over form
實質性合并substantive consolidation
實質性使用essential use
使用量amount of usage
使用權right to use
使用權租賃（對經營租賃的形容）usage leases
使用稅use tax
使用條件 conditions of usage
（設備的）使用小時hours of use
市場的不完善market imperfection
市場參與者market participants
市場份額market share
市場規模 market size
市場環境marketplace
市場利率market rates of interest
市場摩擦market friction
市場滲透率market penetration
市場穩定性market stability
市政工程 public works
世界租賃大會World Leasing Convention
事故casualty
事實上的所有權actual ownership
事實真相檢查程序merit review process
事先通知advance notice
事業費 operating expense
（飛機的）適航指令airworthiness directives
適銷性(經營租賃協議中的暗示保證) merchantability
適用的證券法律applicable securities laws
適用的應納稅壽命applicable tax life
適用法律applicable law
收回recover
（從別國）收回（租賃物的）風險 repatriation
收取和支付 collect and disburse
收入和支出的確認 ncome and expense recognition
收益調整adjustment of yield
收益模型 earnings pattern
收益確認recognition of income
收益曲線yield curve
收益 gains
手段means
首期更改租賃協議first amendment leases
受款人payee
受權專營部門 obligopolies
受讓人assignee
受托人trustee
受托責任fiduciary responsibilities
受益人 beneficiaries
授予人 grantor
售后回租 sales and leaseback
屬性 attributes
術語terminology
數據傳輸data transmission
數據轉換 data transfer
(對)數據管理(的)重要能力 significant date management capability
數字化digitization
司法場所judicial arena
司法協助重新占有judicially-assisted repossession
私人的或公有的 private and public
私人運送人 private carriers
私有化privatization
（支撐租賃交易的）四大支柱the four pillars
（區別融資租賃和經營租賃的）四項標準four criteria
訟案suits
所有者信托 owner trust
雙贏事件 win-win event
雙重課稅協議 double taxation agreement
雙重稅double tax
（租賃一方為美國法人而另一方不是美國法人時的）雙重所有權租賃協議double-dip tax leases
稅tax
稅法tax code
稅后收益率 after-tax rate
稅基 tax base
稅前收益率pretax rate
稅收taxation
稅收風險 tax risk
稅收利益轉移tax benefit transfer
稅收上的折舊 tax depreciation
(美國稅法中的)稅收所有權tax ownership
稅收租賃（指真實租賃，承租人的租金支出可直接抵扣）tax lease
稅務法規 tax status
稅務條例tax regulations
隧道 tunnels
隨附于所有權的風險和報酬risks and rewards incident to ownership
隨機租金contingent rental, contingent rents
損害damage , prejudice
損耗exhaustion
損失deficiency, losses
損失賠償金 liquidated damage
損失索賠deficiency claim
損益表income statement
縮水underwater
所得稅income tax
所管理的已籌資金資產凈額平均值 average managed net financed assets
所有權ownership, title
所有權的保留ownership retention
(對)所有權(的)滿足感 pride of ownership
所有權權益ownership interest
所有權人titleholder
所有權自動轉移 ATT (automatic transfer of title)
所有權租賃（對融資租賃實質的形容）ownership leases
所有者 owner
所在地location
（銀行的）鎖箱和自動轉存安排lock box collection and sweep arrangement
鎖箱賬戶lock box account
訴訟 action, litigation
T
攤銷amortize
攤銷進度表amortization schedule
套期保值 hedge
(對)特定對象直接銷售 private placement
特別優先權規則 special priority rules
特殊目的實體special purpose entity（SPE）
特殊預提稅 particular withholding tax
特許權franchise
（持有）特許權（的）期間 concession period
特許使用權費royalties
特許 concession, license
（融資租賃）特有的三邊關系 distinctive triangular relationship
提交 tender
提留 retention, withhold
(為)提前結束（租賃協議而作的）支付 lease termination payment
提前結束任擇權 ETO(early termination option)
提前結束時的罰金erlay termination penalty
提前結束 early termination
提前買斷EBO (early buyout)
提取準備金 provisioning
替代的服務者 replacement servicers
替換件replacements
(用附加稅)填補（福利開支）clawback
(可)填補空缺(的)市場niche market
條款 provisions
鐵路車輛的短期租賃 trip leases
通行費toll
通用車隊common carriage
通用性commonality
通用租賃文本universal lease document．tion
通貨緊縮deflation
同客戶持續而緊密的接觸 continuous and close customer contact
同期利率coterminous rate
同義詞synonyms
同意consent
同意或非經同意的留置權 consensual or non-consensual lien
同質性homogeneity
（賣主的對誰都一樣的）統一銷售計劃 one-off program
"捅破公司的面紗" piercing the corporate veil
投標申請書request for proposal
投入稅 input tax
投資等級信用評級investment grade credit rating
投資公司investment company
投資回報investment return
投資凈損失中的權益 equity in net loss of invests
投資人investors
(投資)組合 portfolio
推定出售 constructive sale
推進程序roll-out process
推論 presumption
推土機 bulldoze
退出 denunciation
(物理性能的)退化physical deterioration
退租設備off-lease equipment
托收 collection
拖欠delinquencies
拖延的持續時間duration of delay
T型賬戶 T-account
W
外包outsourcing
（電腦的）外部設備peripheral
外國投資的易受控制程度amenability to foreign investment
網絡聯接器件 network connection device
網絡networks
完善perfection
委托人信托 grantor trust
委托人 grantors
維持費用carrying amount
維修保養合同maintenance contract
（飛機發動機的）維修間隔期 maintenance interval
維修計劃書MPD(maintenance planning document．
違約 default
偽裝的租賃資產買入人（指融資租賃的承租人）disguised purchaser of the leased asset
未被全額擔保的債權人undersecured creditor
未交付 non-delivery
未決程序proceedings pending
未來的現金流 future cash flow
未來租賃付款future lease payment
未實現財務收益 unearned finance income
（經營租賃中）未攤銷的余值unamortized residual value
文件制作及提供document．tion
文據instrument
窩工時間down time
無擔保的殘值unguaranteed residual value
無擔保的債權人unsecured creditor
無信用等級的unrated
無形權益 intangible benefit
無形資產intangible assets
物權real rights
五個不同的框架 (指租賃交易的環境條件)five different frameworks
X
細則 by(e)-laws
(法院裁決前)先收回財產prejudgment property recovery
先行融資 prefund
先租后買rent-to-buy
先以租賃合同方式租用后以融資租賃合同方式租入rent-to-leases
閑置的能力idle capacity
（保險中的）險別coverage
現金抵押 cash collatera1
現金流cash flow
現金流償債能力比率cash flow coverage ratio
現金收入及現金運用cash receipts and cash applications
現金選擇 cash election
現金支付能力liquidity
現有銀行信貸額度的保留preservation of exist bank line
現值present values
（飛機上）限制其使用小時的部件life-limited parts
線路板 circuit board
相似性similarity
相關性 correlation
項目item
項目風險project risk
項目融資 project finance
消費稅consumption tax
消費者價格指數consumer price index
消費者交易consumer transaction
消費者有擔保交易consumer secured transaction
銷售成本 cost of sale
銷售額的百分比percentage of sales
銷售價格selling price
銷售開發團隊 sales origination teams
銷售量sales volume
銷售收入 sales proceeds
銷售稅sales taxes
（專屬公司的）銷售協助型租賃 sales-aid leasing
銷售型租賃 sales-type lease
(在有著不同法規情況下的)協調harmonization
協議agreement
脅迫 duress
新產品系列 new product family
新興租賃市場emerging lease markets
新增借款利率incremental borrowing rate of interest
(經營租賃中的)信貸導向型出租人 credit-oriented lessor
信托契約法Trust Indenture Act
信托賬戶trust account
信息技術資產IT assets
信息 information
信用擔保程序credit underwriting process
信用變化 credit development
信用等級credit rating
信用等級下降downgraded
信用風險credit risk
信用風險的分擔及管理 credit risk allocation and management
信用及流動性增級credit and liquidity enhancement
信用記錄和規模credit history and profile
信用卡credit card
信用卡應收款 credit card receivables
信用增級credit enhancement
信用證letter of credit
信譽creditworthiness
行使（某項權利，例如購買任擇權時的）價格exercise price
性能價格曲線price/performance curve
修改amendment
修理repair
(依靠電腦的層析)X射線攝影機 CAT(computer-added tomograph)
削弱性效應dampening effect
許可證稅excise tax
許可證協議licensing agreements
循環貸款融通 revolving loan facility
續租任擇權option to renewal
Y
押金賬項deposit account
演變evolution
延遲交付 delay in delivery
樣品示例sampling
樣品 sample
延緩的訴訟stayed actions
延緩履行moratorium
延期extension, suspension
延期納稅tax deferral
衍生的金融工具derivative financial instruments
演示illustration
驗收證書certificate of acceptance
遙遠的或有事件remote contingency
要因價值（指租賃物毀壞或滅失時承租人應付的賠償金額）casualty value
亞洲租賃協會AsiaLeaae
業績 performance
業務方式設計structuring
業務方式structures
業務開發business generation
業務收購business acquisition
業主醫院 proprietary hospital
一般無形物general intangible
一次或多次付款a payment or serious payments
（飛機返還時的維修狀況同交付時）一模一樣原則mirror-in/mirror-out principle
一應俱全的車廂 dedicated carriage
一站式采購one-stop shopping
醫院治療hospitalization
移動通信 cellular(mobile)
移動性mobility
已調整稅基 adjusted tax basis
已融資資產凈額 net financed assets
以第三方到期醫療應收款作為質押collateralized by third party medical receivables due
以收費為基礎的融資服備 fee-based financing services
義務的承擔incurrance of an obligation
溢價appreciation
銀行報價bank quote
銀行的下屬機構bank affiliates
印記 hallmark
應付租金 rentals payable
應納稅的 taxable
應收費fee receivable
應收款損失備抵金 allowance for losses on receivables
應收未收租賃付款uncollectible lease payments receivable
應收賬款 accounts receivables
應收最小租賃付款minimum lease payments receivable
應稅所得 taxable income
應有的審慎 due diligence
英國租賃協議及租購合同的會計處理SSAP 21
隱含利率implicit interest rate
營利性醫院profit-making hospital
營業及開業許可稅 business and occupation tax
硬件 hardware
傭金commissions
用過的設備的租賃 used equipment leasing
（合同中的）用語language
優先權 priorities
優先所有權或權利superior title or right
郵電部門PTT's(postal and telecommunication entities)
游說努力lobby effort
幼稚的nascent
有擔保的殘值guaranteed residual value
有擔保的融資secured financing
有擔保或無擔保的 secured or unsecured
有擔保的債權人secured creditor
有活力的 vibrant
有利有弊 pros and cons
有說服力的案例convincing case
有線電視網絡cable TV network
有限能力limited ability
有線(通信)fixed wire
有限責任公司limited liability company
有效的所有權effective ownership
(對抗辯的)有效放棄effective waiver of defenses
有效性 effectiveness
有形和無形資產 tangible and intangible assets
有用壽命useful life
有約束力的協議 binding agreement
余額 remaining balance
余值保險 RVI(residual value insurance)
余值捕捉 residual capture
余值擔保 residual guarantee
余值地位（指出租人承擔余值風險的處境） residual position
余值風險 residual exposure, residual risk
余值實現residual realization
預防性保養 preventive maintenance
預付的租賃付款pre-paid lease payments
預提稅withholding tax
預先設定的底價preestablished floor
預先確定了的期間 predetermined period
預先的書面同意prior written consent
預先的書面通知 prior written notice
原地再處置in-place remarketing
遠期掉期forward start swaps
遠期利率協議 forward rate agreement
運輸transportation
允許permission
Z
災變casualty
再處置remarketing
再出租re-leasing
再投入 reinvestment
窄機身飛機narrow-body aircraft
債權人creditors
債務發行成本 debt issuance costs
債務期限debt maturities
債務契約 debt covenant
債務－權益處理debt-equity treatment
債務人obligor, debtor
債務證券debt securities
債務證書debt instruments
債務資本 debt capital
債務 obligations
債息debt service
暫行租金（在租金首付日應付的租金）interim rent
贊助計劃sponsored program
站得住腳的標準supportable standard
噪聲 noise
增級的設備信托證書enhanced equipment trust certificate
增長率growth rate
增值服務value-added services
增值稅VAT(value added taxes)
責任限度limitation of liability
章程prospectus
賬面結存價值carrying value
賬面虧損book loses
賬面收入 book income
賬項accounts
戰略性建議strategic recommendations
占有possession
(對)占有的延伸提留extended retention of possession
折舊抵扣 depreciation deductions
折舊費用 depreciation expense
折舊好處depreciation benefit
折舊期間 depreciation period
折舊提存depreciation allowance
折現率 discount rate
折現值discounted present value
折余價值depreciated value
真人 real person
真實租賃true lease
真實租賃協議true leases
診斷設備diagnostic equipment
診所 clinic
正常結束 normal terminations
正常可折舊壽命 normal depreciable life
正供出售證券available-for-sale securities
爭議解決程序 dispute resolution process
證券化池 securitization pool
證券化交易securitization transactions
證券化資產securitization assets
證券委員會國際組織 IOSCO(International Organization of Securities Commissions)
證實 authentication
證書certificate
政府（指定）的代理機構governmental agency
政府機構 governmental body
政府基金governmental fund
政府征用 governmental taking
支付金額 payment amount
支線飛機regional jet
知識產權 intellectual property right
執行implementation
執行成本 executory cost
執照 permit
直接和間接損失direct and consequential damage
直接融資租賃direct financing lease
直接稅 direct tax
直接購買outright purchase
直升機helicopters
直線法折舊straight-line depreciation
直線法straight line basis
直線法確認straight-line recognition
直銷 outright sale
指數index
指定車型及司機的合同車隊DDC (dedicated contract carriage)
指定最低運輸量的合同車隊 dedicated capacity carriage
指定的位置designated location
指名的所有權人 named owner
職業資格證 job qualification sheet
(來自)制造商(的)補貼manufacturer subsidy
質量差幅quality spread
治療設備 therapeutic equipment, treatment equipment
滯留成本法（不定期續租時經營租賃出租人采用以實收租金金額計提折舊的方法） sunk cost method
周轉時間 turn around time
專長expertise
專屬公司 captives
專屬金融公司captive finance company
專業公司specialist firm
專業化的獨立的公司specialized independents
（只處置某類設備的）專業性再處置公司exclusive remarketing firms
轉承債務vicarious liability
轉售 resell
轉移 transfer
轉出租(租入是為了出租) rent-to-re-rent
轉租賃 sublease
裝置features
裝運shipping
咨詢及顧問服務consulting and advisory services
資金掣肘capital constraint
資本充足率gear ratio, gearing, leverage ratio
資本費用 capital cost
資本分派capital allocation
資本化 capitalize
資本市場capital market
(所承擔的)資產殘值風險exposure to residual asset value
(經營租賃中的)資產導向型出租人 asset-oriented lessor
資產的取得acquisition of assets
資產抵押 pledge
資產風險保險asset risk insurance
資產負債表的表現 financial statement appearance
資產負債表日 balance sheet date
資產負債表外證券化off-balance sheet securitizations
資產跟蹤asset tracking
資產回報率ROA(return on assets)
資產減損impairment of assets
資產特點asset specificity
資產證券化asset securitization
資產支持型融資 asset-backed financing
資產 asset
資格apacity, status
資金成本 cost of capital
資源 resources
字節 byte
自保公司self-insured corporations
自動調整條款escalation clauses
自力支撐的衍生工具 free standing derivative instruments
自然資源開發權協議agreement concerning rights of explore natural resources
自由折舊規則liberal depreciation rules
（該公司）自有的專長in-house expertise
自有資金負債率 debt-equity ratios
自由酌情處理 discretion
自助性重新占有 self-help repossession
中程雙過道（指飛機）intermediate twin-aisle
中級市場租賃 middle-market leasing
中小型企業SMEs
中央集權central authority
終止terminate
終止日后的接續 continuation beyond the termination date
終止（租賃的）通知notice of termination
仲裁arbitration
種類category
重要事實material facts
綜合收入 comprehensive income
綜合性再處置公司nonexclusive remarketing firms
主服務者primary servicer
主權風險 sovereign risk
主營業地principal office and place
主租賃協議master lease
（期滿但租賃物未退還時的）逐月收取的租金 month-to-month rentals
租購合同 hire purchase contracts
租購融資 lease-purchase financing
租購協議hire purchase agreement
租還是買 lease versus purchase
租借leasehold
租金rent,rental
租金流rental stream
租金支付payment of rentals
租金首付日rent commencement date
租金收入rental income
租金水平（費率）rental rates
租金稅 rental tax
租賃leasing, leasehold
租賃安排leasing arrangement
租賃財產leased property
租賃費（對租金中所含收益部分的形容） lease fee
租賃付款次數number of lease payments
租賃負債lease liabilities
租賃公司 leasing company
(對)租賃(的)管制leasing regulation
租賃期限 lease term
租賃設備leased equipment
租賃申請 lease application
租賃稅 lease tax
租賃物件 leased items
租賃協議登記 lease registry
租賃協議分類 classification of leases
租賃協議管理人 lease manager
租賃協議及租賃資產組合證券化securitization of leases and leased assets portfolio
租賃協議開始日inception of the lease
租賃協議正文master lease illustration
租賃協議組合 lease portfolio
租賃協議 leases, leasing agreement
租賃信貸限額lease lines of credit
租賃研討會 workshop on leasing
（手工的或電腦的）租賃業務管理系統leasing systems
租賃業務(的)許可 licensing of lease activity
租賃業務 leasing activities
(對)租賃應收款(的)無追索出售non-recourse sale of lease receivable
租賃原值original lease value
租賃占國內生產總值的份額leasing's share of GDP
租賃周期的六個階段the six phase of leasing cycles
租賃專業人員 leasing professionals
租賃資產 leased assets
租入人hirer
（美國特有的為享受稅收待遇而在美國企業同外國企業之間訂立的）租入租出（租賃協議）lease-in/lease-out
組別tranches
組合（中的設備類型的）集中程度portfolio concentration
追索權recourse
追溯性運用retrospective application
最低可接受費率 hurdle rate
最低資本 minimum capital
最低租金費率minimum rental rate
最短租賃期限 minimum lease terms
最新技術 state-of-art technology
最終可用壽命ultimate useful life
最終用戶end-users
做廣告advertising
著陸landing
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