■新譯通翻譯公司

a payment or serious payments 一次或多次付款
abatement 扣減
absolute and unconditional payments 絕對和無條件付款
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 會計利益
accounting period 會計期間
accounting policies 會計政策
accounting principle 會計準(zhǔn)則
accounting treatment 會計處理
accounts receivables 應(yīng)收賬款
accounts 賬項
accredited investors 經(jīng)備案的投資人
accumulated allowance 累計準(zhǔn)備金
acknowledgement requirement 對承認(rèn)的要求
acquisition of assets 資產(chǎn)的取得
acquisitions 兼并
Act on Product Liability （德國）生產(chǎn)責(zé)任法
action 訴訟
actual ownership 事實上的所有權(quán)
additional filings 補充備案
additional margin 附加利差
additional risk附加風(fēng)險
additions （設(shè)備的）附件
adjusted tax basis 已調(diào)整稅基
adjustment of yield 對收益的調(diào)整
administrative fee管理費
Administrative Law（美國）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 附屬機構(gòu)
African Leasing Association 非洲租賃協(xié)會
after-tax rate 稅后利率
aggregate rents 合計租金
aggregate risk 合計風(fēng)險
agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議
agreement 協(xié)議
aircraft registry 飛機登記
airframe （飛機的）機身
airports 機場
airworthiness directives （飛機的）適航指令
alliances 聯(lián)盟
allocation of finance income 財務(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 外國投資的易受控制程度
amendment 修改
American Law Institute 美國法學(xué)會
amortization of deferred loan fees and related consideration 遞延的貸款費和相關(guān)的報酬的攤銷
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）可替代最低稅
analogous to類推為
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 評估
appraisers 評估人員
appreciation 溢價
appropriation provisions 撥款條例
appropriation 侵占
approval authority 核準(zhǔn)權(quán)
approval 核準(zhǔn)
approximation近似
arbitrary and artificially high value (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值
arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美國統(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
assess 評估
asset manager 設(shè)備經(jīng)理
asset risk insurance 資產(chǎn)風(fēng)險保險
asset securitization 資產(chǎn)證券化
asset specificity 資產(chǎn)特點
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
ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移
attachments 附著物
attributes 屬性
auction sale 拍賣
audits 審計
authenticate 認(rèn)證
authentication 證實
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 替補服務(wù)者
backhoe反鏟裝載機
balance sheet date 資產(chǎn)負(fù)債表日
bandwidth 帶寬
bank affiliates 銀行的下屬機構(gòu)
bank quote 銀行報價
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大額項目
bill and collect開票和收款
binding agreement有約束力的協(xié)議
blind vendor discount賣主暗扣
bluebook藍(lán)皮書（美國二手市場設(shè)備價格手冊）
book income賬面收入
book loses賬面虧損
borrower借款人
BPO(bargain purchase option)廉價購買任擇權(quán)
bridge facility橋式融通
bridge橋梁
broker fee經(jīng)紀(jì)人費
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
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
business and occupation tax營業(yè)及開業(yè)許可稅
business generation業(yè)務(wù)開發(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資本費用
capital expenditure基建費用
capital lease融資租賃協(xié)議
capital market資本市場
capitalize資本化
captive finance company專屬金融公司
captives專屬公司
carrying amount維持費用
carrying value賬面結(jié)存價值
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)金運用
casualty value要因價值（指租賃物毀壞或滅失時承租人應(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
category種類
causal sale偶然銷售
ceiling上限
cellular(mobile)移動通信
central authority中央集權(quán)
certificate of acceptance接受證書、驗收證書
certificate of participation共享證書
certificate證書
charitable trust公益信托
chattel mortgage動產(chǎn)抵押
chattel paper動產(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）民法典
civil law country（歐洲大陸各國的）大陸法系國家
claim 權(quán)利要求
classes級別
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
classification process歸類過程
clawback (用附加稅)填補（福利開支）
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
commercial terms商業(yè)條款
commissions傭金
commitment承諾
common carriage通用車隊
common law country（英美等）海洋法系國家
common trust共同信托
commonality通用性
compensate補償
competitive risk競爭風(fēng)險
competitor競爭者
complex finance leases復(fù)雜的融資租賃
comprehensive income綜合收入
comptroller審計官
computer計算機
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對價
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咨詢及顧問服務(wù)
Consumer Credit Act（德國）消費者信用法
consumer price index消費者價格指數(shù)
consumer secured transaction消費者有擔(dān)保交易
consumer transaction消費者交易
consumption tax消費稅
container集裝箱
contingent rental隨機租金
contingent rents隨機租金
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（對設(shè)備的）合同維修
contract origination合同開發(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
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)行外國仲裁裁決公約
convention 公約
converted subordinated notes可轉(zhuǎn)換次級票據(jù)
convincing case有說服力的案例
core framework核心框架
corporate aircraft公務(wù)（飛）機
corporate debt market公司債市場
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（保險中的）險別
crane起重機
credit and liquidity enhancement信用及流動性增級
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
credit history and profile信用記錄和規(guī)模
credit rating信用等級
credit risk allocation and management信用風(fēng)險的分?jǐn)偧肮芾?br> credit risk信用風(fēng)險
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)營租賃中的)信貸導(dǎo)向型出租人
creditors債權(quán)人
creditworthiness信譽
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
current and non-current liabilities當(dāng)期及非當(dāng)期負(fù)債
current ratio流動比率
current realization即期實現(xiàn)
cushion緩沖
customer contact客戶聯(lián)系
customer's purchase cycle客戶的購買周期
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)指定車型及司機的合同車隊
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
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（機械設(shè)備的）腐蝕
declarations聲明
dedicated capacity carriage指定最低運輸量的合同車隊
dedicated carriage一應(yīng)俱全的車廂
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
deinstallation拆卸
delay in delivery 延遲交付
delinquencies拖欠
delivery and acceptance process交付及驗收程序
denunciation 退出
deposit account押金賬項
deposit taker存款接受者
deposition處置
depreciated value折余價值
depreciation allowance折舊提存
depreciation benefit折舊好處
depreciation deductions折舊抵扣
depreciation expense折舊費用
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
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)過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）
dispute resolution process爭議解決程序
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（租賃一方為美國法人而另一方不是美國法人時的）雙重所有權(quán)租賃協(xié)議
down payment定金
down time窩工時間
downgraded信用等級下降
downward sloped interest expense line趨降的利息費用曲線
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)時間
duress脅迫
early buyout提前買斷
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）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
employee benefit plans雇員福利計劃
enactment實施
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強制性的
enforcing remedies實施補救
engine發(fā)動機
enhanced equipment trust certificate增級的設(shè)備信托證書
enter into force生效
entitlement權(quán)利資格
Environmental Liability Act（德國）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 investor權(quán)益投資人
equity securities權(quán)益證券
ERISA（ Employee Retirement Income and Security Act）（美國）雇員退休收入及擔(dān)保法
escalation clauses自動調(diào)整條款
essential use實質(zhì)性使用
estate（房地產(chǎn)）產(chǎn)業(yè)
estimated remaining period估計的剩余期間
estimated residual估計的余值
estimates估計
ETO(early termination option)（對）提前結(jié)束（的）任擇權(quán)
evolution演變
excess cash過剩現(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免稅機構(gòu)
exercisable 可行使的
exercise price行使（某項權(quán)利，例如購買任擇權(quán)時的）價格
exhaustion損耗
Exhibit（契約性文件的）附件
EXIM bank（美國）進(jìn)出口銀行
expenditure開支
expertise專長
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
express warranty明示的擔(dān)保
extended retention of possession對占有的延伸提留
extension延期
external reporting risk財務(wù)報告引起的外部風(fēng)險
FAA(Federal Aviation Administration)(美國)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（指租金按租賃市場的常見數(shù)額來確定）
fair market value transactions公允市值交易
fair value公允價值
fair wear and tear合理磨損
FASB(Federal Accounting Standards Board) 13（美國）財務(wù)會計標(biāo)準(zhǔn)委員會第13號說明：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）聯(lián)邦稅務(wù)法庭
federally guaranteed mortgage聯(lián)邦保證抵押
fee receivable應(yīng)收費
fee subordination附加費
fee-based financing services以收費為基礎(chǔ)的融資服備
Felalease拉美租賃協(xié)會
fiber optics光纖
fiduciary responsibilities受托責(zé)任
filing備案
finance and other income財務(wù)及其它收入
finance charges財務(wù)費用
finance companies金融公司、財務(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財務(wù)底線
financial components財務(wù)成份
financial distortion財務(wù)失真
financial institution金融機構(gòu)
financial instruments金融證書，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財務(wù)業(yè)績
financial ratios財務(wù)比率
financial reality財務(wù)現(xiàn)實
financial reporting risk(因財務(wù)失真所導(dǎo)致的)財務(wù)報告風(fēng)險
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）五個不同的框架
fixed investment trust固定投資信托
fixed purchase option固定價格購買任擇權(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浮動租賃應(yīng)計的應(yīng)收利息
fluctuation波動
FMRV(fair market rental value)公允的租金市值
footnote disclosure通過附注披露
foreclosure disposition扣押抵債處置
foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）
forklift叉車
form report格式報告
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)營租賃的）四項標(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
funding resources籌資渠道
funding risk籌資風(fēng)險
furnish供應(yīng)
future cash flow未來的現(xiàn)金流
future lease payment未來租賃付款
GAAP(generally accepted accounting principle)公認(rèn)會計準(zhǔn)則
gains收益
gear ratio資本充足率
gearing資本充足率
general intangible一般無形物
geographic distance地理上的距離
German Insolvency Act德國破產(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
governmental agency政府（指定的）代理機構(gòu)
governmental body政府機構(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
hell-or high water clauses絕對責(zé)任條款
high technology leasing高技術(shù)租賃
hire purchase agreement租購協(xié)議
hire purchase contracts租購合同
hirer租入人
holders持有人
homogeneity同質(zhì)性
hospitalization（到）醫(yī)院治療

hurdle rate最低可接受費率
IAS(International Accounting Standard) 17國際會計準(zhǔn)則 17 租賃
IDC(initial direct costs)初始直接費用
identification確認(rèn)
idle capacity閑置的能力
IFC(International Finance Corporation)國際金融公司
illness疾病
illustration演示
immaterial items非實質(zhì)性事項
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獨立董事
indexed rate指數(shù)利率（指跟著某個基準(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個人承租人
industrialization工業(yè)化
industry dynamics行業(yè)動向
industry lingo行話（行業(yè)內(nèi)的暗語）
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
initial accounting初始的會計處理
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檢驗結(jié)果
inspection report檢驗報告
inspection檢驗
inspector檢驗員
institutional finance機構(gòu)融資
instrument工具、文據(jù)
insurance carrier承保人
insurance claims保險索賠
insurance coverage保險類別
insurance function保險功能
insurance policy保險單
intangible assets無形資產(chǎn)
intangible benefit無形權(quán)益
intellectual property right知識產(chǎn)權(quán)
intelligence gathering情報收集
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不動產(chǎn)過渡性融資
interim rent暫行租金（在租金首付日應(yīng)付的租金）
intermediate twin-aisle中程雙過道（指飛機）
internal preference（所披露的信息嚴(yán)重扭曲時的）內(nèi)部參考
international financial leasing of equipment國際設(shè)備融資租賃
international leasing community國際租賃界
international registration requirement plan（飛機的）國際登記計劃要求
internationalization國際化
Internet互聯(lián)網(wǎng)
interperiod tax allocation各期之間的稅收分配
invasion侵犯
inventory盤存、存貨清冊
investment company投資公司
investment grade credit rating投資等級信用評級
investment return投資回報
investors投資人
invoice發(fā)票
IOSCO(International Organization of Securities Commissions)證券委員會國際組織
IRC（Internal Revenue Code）（美國）國內(nèi)稅收法
irrevocable不可撤銷的
IRS(Internal Revenue Service)(美國)國內(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項目
job qualification sheet職業(yè)資格證
judge法官
judgement裁決
judicial arena司法場所
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（飛機的）起落架
landing著陸
language（合同中的）用語
large ticket asset大額資產(chǎn)
lease application租賃申請
lease fee租賃費（對租金中所含收益部分的形容）
lease for movables動產(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
leased assets租賃資產(chǎn)
leased equipment 租賃設(shè)備
leased items租賃物件
leased property租賃財產(chǎn)
leasehold租賃、租借
lease-in/lease-out（美國特有的為享受稅收待遇而在美國企業(yè)同外國企業(yè)之間訂立的）租入租出租賃協(xié)議
lease-purchase financing租購融資
leases租賃協(xié)議
Leaseurope歐洲租賃協(xié)會
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
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
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對租賃業(yè)務(wù)的許可
lien date留置日
lien留置權(quán)
life-limited parts（飛機上）限制其使用小時的部件
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流動性融通
liquidity support流動性支持
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游說努力
local law當(dāng)?shù)胤��?br> 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）鎖箱和自動轉(zhuǎn)存安排
locomotive（鐵路）機車
long term rental contract長期出租合同
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會所帶來的損失
MACRS depreciation（美國的）加速成本回收的折舊
maintain reserves（飛機租賃中承租人承擔(dān)的）保養(yǎng)準(zhǔn)備金
maintenance contract維修保養(yǎng)合同
maintenance interval（飛機發(fā)電機的）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（財務(wù)報告導(dǎo)致的）管理層報告的風(fēng)險
manipulation of accounting principles對會計準(zhǔn)則的巧妙運用
manufacturer subsidy（來自）制造商（的）補貼
marginal tax rate邊際稅率
market friction市場摩擦
market imperfection市場的不完善
market participants市場參與者
market penetration市場滲透率
market rates of interest市場利率
market share市場份額
market size市場規(guī)模
market stability市場穩(wěn)定性
marketplace市場環(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
maturity到期日
means手段
measurement criteria衡量標(biāo)準(zhǔn)
mechanism機制
memory function備忘功能
mercantile-type sale商業(yè)性銷售
merchantability適銷性(經(jīng)營租賃協(xié)議中的暗示保證)
merges合并
merit review process事實真相檢查程序
middle-market leasing中級市場租賃
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最低租金費率
mirror-in/mirror-out principle（飛機返還時的維修狀況同交付時）一模一樣的原則
mismatches不匹配
mitigate緩解（風(fēng)險）
mobility移動性
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錢到錢的租賃（租賃業(yè)內(nèi)對融資租賃的俗稱）
monitoring監(jiān)控
monoline insurer單一險種保險人
monopolies壟斷部門
monopoly壟斷
month-to-month rentals（期滿但租賃物未退還時的）逐月收取的租金
moratorium延緩履行
mortgage loan placement抵押貸款安排
motor carrier fee機動車費
MPD(maintenance planning document)維修計劃書
MRI(magnetic resonance imaging)核磁共振成象
multiple jurisdiction涉及多個司法管轄區(qū)的
multi-years lease commitment多年的租賃款項承付
municipal trade tax地方貿(mào)易稅
named owner指名的所有權(quán)人
narrative report陳述式報告
narrow-body aircraft窄機身飛機
nascent幼稚的
national independent full-service leasing rental firms全國性的獨立全面服務(wù)租賃出租公司

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（對融資租賃實質(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對當(dāng)事方的認(rèn)定
passive investment trust被動投資信托
pass-through entity傳遞實體
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
payors付款人
pay-through note定付 (證券)
peculiar tax shelter provision of liquidation proceeds對請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、履行
periodic rate of return 期回報率
peripheral（電腦的）外部設(shè)備
permanent funding activities長期資金融通方式
permanent funding vehicles長期性的融資工具
permission允許
permit執(zhí)照
personal property leasing動產(chǎn)租賃
personal property tax動產(chǎn)稅
personal resume個人簡歷
perspective（看問題的）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) 不動產(chǎn)、廠場或其它設(shè)備（設(shè)備）
players參與者
pledge資產(chǎn)抵押
polarization（將目標(biāo)市場定位于某類規(guī)模客戶的）極化
policy of insurance保險單
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
preface前言
prefund先行融資
prejudgment property recovery在法院裁決前先收回財產(chǎn)
prejudice損害
premium保費
pre-paid lease payments預(yù)付的租賃付款
present transfer即時轉(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性能價格曲線
prices indices價格指數(shù)
pricing quandary定價上的左右為難
pricing risk定價風(fēng)險
pride of ownership對所有權(quán)的滿足感
primary servicer主服務(wù)者
prime interest rate基本利率
principal office and place主營業(yè)地
principal本金
printer打印機
prior written consent預(yù)先的書面同意
prior written notice預(yù)先的書面通知
priorities優(yōu)先權(quán)
private and public私人的或公共的
private carriers私人運送人
private international law國際私法
private placement（對）特定對象（直接）銷售
private-label program（賣主同出租人聯(lián)手的）銷售計劃
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利潤產(chǎn)生
profitable operation可營利地運用
profit-making hospital營利性醫(yī)院
program risk規(guī)劃風(fēng)險
project finance項目融資
project risk項目風(fēng)險
projected performance所規(guī)劃的業(yè)績
promise承諾
pronouncement公告
property tax財產(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
public control公有
public deficit財政赤字
public deposit公眾存款
public distribution公開配售
public hearing公開聽證
public limited companies(在多數(shù)的大陸法系國家或地區(qū)內(nèi)的)公共有限公司
public offering公開發(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）合格的機構(gòu)買入人
QTE(qualified technological equipment)lease（美國稅法中所規(guī)定的計算機或外部設(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報價
rail car軌道車輛
raise fund籌集資金
ratification批準(zhǔn)
rating agencies評級代理機構(gòu)
ratings評定等級
ratio enhancement（財務(wù)）比率改善
real person真人
real property and personal property不動產(chǎn)和動產(chǎn)
real rights物權(quán)
realization實現(xiàn)
realize the value實現(xiàn)價值
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
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賣主的再處置責(zé)任
remarketing再處置
remedy 補救
REMIC （real estate mortgage investment conduit）不動產(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短期出租車隊
rental house出租公司
rental income租金收入
rental market出租市場
rental of equipment設(shè)備出租
rental rates租金水平（費率）
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
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）收回（租賃物）的風(fēng)險
repayment償付
replacement servicers替代的服務(wù)者
replacements替換件
report報告
repossession重新占有
representations陳述
request for proposal投標(biāo)申請書
rescind 撤銷
resell轉(zhuǎn)售
reserves儲備金
residual capture余值捕捉
residual exposure余值風(fēng)險
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)險的處境）
residual realization余值實現(xiàn)
residual risk余值風(fēng)險
residual's carrying value（財務(wù)報表上的）殘值結(jié)存價值
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）留購率
retention提留
retrospective application追溯性運用
return provisions對返還的規(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)險分擔(dān)方法
risk-reducing pooling agreement風(fēng)險減少共擔(dān)協(xié)議
risks and rewards incident to ownership隨附于所有權(quán)的風(fēng)險和報酬
ROA(return on assets)資產(chǎn)回報率
road道路
roll-out process推進(jìn)程序
royalties特許使用權(quán)費
rules of law 法規(guī)
RVI(residual value insurance)余值保險
safe harbor避風(fēng)港
safe-harbor leases避風(fēng)港租賃（對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銷售開發(fā)團(tuán)隊
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)度計劃、附表
scrap or salvage sale報廢或挑其中有價值的貴金屬出賣
sealed bid sale密封標(biāo)價銷售
SEC（Security and Exchange Commission）（美國）證券交易委員會
secondary market breadth and depth二手市場的廣度及深度
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)保或無擔(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銷售價格
semiconductor chips半導(dǎo)體芯片
sensitivity analysis敏感性分析
separate component單獨部分
separate identity單獨身份
separate legal person單獨的法人
separate products不同的產(chǎn)品
separate, independent trustee單獨的、獨立的受托人
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
shop visit（飛機的）拆下發(fā)電機的大修
signature簽署
significant date management capability對數(shù)據(jù)管理的重要能力
sign簽署
similarity相似性
simple finance leases簡單融資租賃
single-aisle（飛機上的）單過道
small cost items低成本項目
SMEs中小型企業(yè)
societe anonyme股份有限公司（法國）
soft (oversupplied) market軟（供大于求）市場
software vendor軟件賣主
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
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)實體
special purpose entity（SPE）特殊目的實體
specialist firm專業(yè)公司
specialized independents專業(yè)化的獨立的公司
specified order of seniority規(guī)定的先后順序
sponsored program贊助計劃
sponsor發(fā)起
SSAP 21（英國）租賃協(xié)議及租購合同的會計處理
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
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
sublease轉(zhuǎn)租賃
subordinated debt obligation次級債券
subordinated interest次級權(quán)益
subordinated tranche次級份額
subordinated次級的
subordination從屬化
substance over form實質(zhì)先于形式
substantive consolidation實質(zhì)性合并
substantive owner實質(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)租時經(jīng)營租賃出租人采用以實收租金金額計提折舊的方法）
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補給活動
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有形和無形資產(chǎn)
target market目標(biāo)市場
target yield目標(biāo)收益率
tax appetite對減稅的興趣
tax base稅基
tax benefit transfer稅收利益轉(zhuǎn)移
tax code稅法
tax deductible expense可減稅的費用
tax deferral延期納稅
tax depreciation稅收上的折舊
tax lease稅收租賃（指真實租賃，承租人的租金支出可直接抵扣）
tax nothing非納稅對象
tax ownership(美國稅法中的)稅收所有權(quán)
tax regulations稅務(wù)條例
tax risk稅收風(fēng)險
tax saving節(jié)稅
tax shields避稅
tax status稅務(wù)法規(guī)
tax timing納稅時點
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
taxpayer納稅人

useful life有用壽命
utility設(shè)施
utilization leases（美國鐵路上采用的）軌道使用租賃
valuation估值
value ratio價值比
value-added services增值服務(wù)
valuing定值
variables變量
variation in return回報波動
variation波動
VAT(value added taxes)增值稅
vendor agreements賣主協(xié)議
vendor finance賣主融資
vendor leasing programs賣主租賃計劃
vendor reputation and viability賣主的聲譽和活力
vendor賣主
venture leases風(fēng)險租賃
verifiable case經(jīng)得起檢驗的案例
vibrant有活力的
vicarious liability轉(zhuǎn)承債務(wù)
virtual ownership實際上的所有權(quán)
volatility波動性
vote control表決控制權(quán)
vote表決權(quán)
warehousing倉儲
warranty claim擔(dān)保請求權(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)模覆蓋市場的）大魚和（靠專業(yè)化租賃服務(wù)市場的）小魚論
whole sale躉賣
wide-body aircraft寬機身飛機
win-win event雙贏事件
withhold 提留
withholding tax預(yù)提稅
working capital流動資金
workshop on leasing租賃研討會
World Leasing Convention世界租賃大會
wrap leases互換型租賃協(xié)議
write-off減記、沖銷
yield curve收益曲線

■ 專業(yè)翻譯口筆譯翻譯報價

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