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英漢對(duì)照租賃相關(guān)用語(yǔ)·新譯通翻譯公司-專業(yè)金融會(huì)計(jì)類翻譯 |
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■新譯通翻譯公司
| 英漢對(duì)照租賃相關(guān)用語(yǔ) |
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a payment or serious payments 一次或多次付款
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
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
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
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
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?br>
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(jī)的合同車隊(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)輸量的合同車隊(duì)
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(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(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)�，F(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)定拍賣抵押物以受償）
forklift叉車
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
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
judgement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
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?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(dòng)轉(zhuǎn)存安排
locomotive（鐵路）機(jī)車
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錢到錢的租賃（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
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
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
payors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
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
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
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
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賣主協(xié)議
vendor finance賣主融資
vendor leasing programs賣主租賃計(jì)劃
vendor reputation and viability賣主的聲譽(yù)和活力
vendor賣主
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
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
■ 專業(yè)翻譯口筆譯翻譯報(bào)價(jià)
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