财务、会计术语的中英文对照

a paymentor seriouspayments一次或屡次付款abatement扣减absolute andunconditional payments绝对和无条件付款accelerated payment加速支付acceptance date接受日acceptance接受accession参力口accessories附属设备accountability承当责任的程度accounting benefits会计利益accounting period会计期间accounting policies会计政策accounting principle会计准则accounting treatment会计处理accounts receivables应收账款accounts账项accredited investors经备案的投资人accumulated allowance累计准备金acknowledgement requirement对成认的要求acquisition ofassets资产的取得acquisitions兼并Act onProduct Liability（德国）生产责任法action诉讼actual ownership事实上的所有权addi tionalfilings补充备案additional margin附加利差additional risk附加风险add iti ons（设备的）附件adjusted taxbasis已调整税基adjustment ofyield对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice事先通知advance放款adverse taxconsequences不利的税收后果advertising做广告affiliated group联合团体affiliate附属机构African LeasingAssouialion非洲租赁协会after-tax rate税后利率aggregate rents合计租金aggregate risk合计风险agreement concerningrights ofexplore naturalresources涉及自然资源开发权的协议agreement协议constructive sale推定出售consulting andadvisory services咨询及参谋效劳Consumer CreditAct（德国）消费者信用法consumer priceindex消费者价格指数consumer securedtransact ion消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyondthe terminationdate终止日后的接续continuous andclose customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cosl缔约本钱contracting states缔约国contracts forservices效劳合同contractual provisions合同条款contributions出资Convention onthe Recognitionand Enforcementof ForeignArbitral Award成认和执行外国仲裁裁决公约convention公约converted subordinatednotes川转换次级票据convincing case有说服力的案例core11;Igt;framelt;/Igt;work核心框架corporate aircraft公务（飞）机corporate debtmarket公司债市场corporate guarantees公司担保corporate incometax公司所得税corporation公司correlation相关性cost ofcapital资金本钱cost offunds筹资本钱cost ofsale销售本钱coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course ofdealing andusage ofIrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit andliquidity enhancement信用及流动性增级credit cardreceivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit historyand profile信用记录和规模credit rating信用等级credit riskallocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor（经营租赁中的）信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current andnon-current1iabi Ii ties当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customers purchasecycle客户的购置周期customers客户/PDdamage损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC（dedicated contractcarriage）指定车型及司机的合同车队dealer lessors供给商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuancecosts债务发行本钱debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务一权益处理加blur债务人debt-to-oquity ratio权益负债率decay（机械设备的）腐蚀deckirations声明dedicated capacitycai、riage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷defini t ional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay indelivery延迟交付de1i nquenci es拖欠delivery andacceptance process交付及验收程序denunciation退出deposit account押金账项deposit taker存款接受者deposition处置depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间depreciated value折余价值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减损developed andmature market兴旺而成熟的市场diagnostic equipment诊断设备differentiation差异化digitization数字化diluted earning per share每股稀释后收益direct andconsequential damage直接和间接损失direct financinglease直接融资租赁direct tax直接税disaster recoveryservices（电脑租赁的）救灾效劳disclaimer免责disclosure items披露工程discount rale折现率discounted presentvalue折现值discretion自由酌情处理discrimineition差异待遇disguised creditsale变相信贷销售disguised purchaserof the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolutionprocess争议解决程序dissolution解散distinction区别distinctive triangularrelationship特有的三边关系distribution分配diverse nuances多样化的细微差异diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law国内法double taxationagreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward s1oped interestexpense Iine趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration ofdelay拖延的持续时间duress胁迫Eearly buyout提前买断early termination提前结束earnings beforeminori lyinterest少数权益前收益earnings pattern收益模型EBO（early buyout）提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiverof defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging leasemarkels新兴租赁市场employee benefitplans雇员福利方案enactment实施encumbrance留置权end-of-term consequences期末结果end-of-torm process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipmenttrust cerlif icale增级的设备信托证书enter intoforce生效entitlement权利资格Environmental LiabilityAct（德国）环境责任法EPS（earningper share）每股收益率equal izing等量化equipment cost设备本钱equipment defects设备瑕疵equipment identification设备认定equipment1easing industry设备租赁业equipment riskal locationandmanagement设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法.上的所有权人equity capital权益资本equity contribution权益出资equi tyin netloss ofinvests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee RetirementIncome andSecurity Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remainingperiod估计的剩余期间estimated residual估计的余值estimates估计ETO（early terminationoption）（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketingfirms（只处置某类设备的）专业性再处置公司executory cost执行本钱exempt assets免税资产exempt enti ly免税机构exercisable可行使的exercise price行使（某项权利,例如购置任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure toresidual assetvalue所承当的资产残值风险express warranty明示的担保extended retentionof possession对占有的延伸提留extension延期external reportingrisk财务报告引起的外部风险/PFFAA（Federal AviationAdministration）（美国）联邦航空署face value面值factoring company代理融通公司fair marketvalue leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair marketvalue transactions公允市值交易fair value公允价值fair wearand tear合理磨损FASB（Federal AccountingStandards Board）13（美国）财务会计标准委员会第13号说明:租赁FASIT（financial asset securitization investmenttrust）金融资产证券化投资信托fatal illness绝症features装置federal incometax联邦所得税Federal TaxCourt（德国）联邦税务法庭federally guaranteedmortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financingservices以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilitiesfiling备案finance andother income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance leaselaws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottomline财务底线financial uoiuponenls财务成份financial distortion财务失真financial institution金融机构financialinstruments金融证书，金融工具financial leasingtransaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reportingrisk（因财务失真所导致的）财务报告风险financial statementappearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendmentleases首期更改租赁协议five differentlt;Igt;framed It;/Igt;works（作为租赁交易宏观环境的）五个不同的框架fixed investmenttrust固定投资信托fixed purchaseoption固定价格购置任择权fixed rate固定利率fixed wire有线（通信）fixture filing固定备案flexibility灵活性floating leaseaccrued interestreceivable浮动租赁应计的应收利息fluctuation波动FMRV（fair marketrental value）公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rateagreement远期利率协议forward startswaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standingderivative instruments自力支撑的衍生工具from cradleto grave从摇篮到坟墓（指自始至终全程效劳）front-end payment前端支付FSL（ful1-service lease）全程效劳租赁fuel uselax燃料使用税full commitment全额承诺full disclosure充分披露full-payoul versus全额支付还是非全额支付full-payout全额支付full-service lease全套效劳租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供给future cash flow未来的现金流future leasepayment未来租赁付款GGAAP generallyaccepted accountingprinciple公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency/\ct德国破产法global leasingindustry全球租赁业global survey全球调查globalization全球化goods货物goodwil1商誉governmental agency政府指定的代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTDgross profittax deferral毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保Hhallmark印记hardware硬件harmonization在有着不同法规情况下的协调headings标题health caremerchant fundincorporation保健商融资公司health carereceivables保健应收款heal thcare services保健效劳healthcare provider保健提供者heavy maintenance大修hedge againstinflaliun抵御通涨hedge套期保值hel icopters直升机hell-or highwater clauses绝对责任条款high technologyleasing高技术租赁hire purchaseagreement租购协议hire purchasecontracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours ofuse（设备的）使用小时hurdle rate最低可接受费率IlASdnternational AccountingStandard）17国际会计准则17租赁IDC（initial directcosts）初始直接费用identification确认idle capacity闲置的能力I FC（International FinanceCorporation）国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment ofassets资产减损implementat ion执行implicit interest rate隐含利率implied acceptance默认接受impI iedwarranty orguarantee暗示的担保in-bound leases进口租赁inception ofthelease租赁协议开始日income andexpense recognition收入和支出确实认income statement损益表i ncometax所得税incremental borrowingrate of interest新增借款利率incurrance ofan obligation义务的承当indebtedness欠款indemnification赔偿indemni「y保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indi rectbank Ieasing间接的银行租赁indirect tax间接税individual lessees个人承租人induslrializalion工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initiallease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurcince lt;Igt;functionlt;/Igt;保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intel lectualproperty right知识产权intelligence gathering情报收集intentional orgrossly negligentact成心的或严重疏忽的作为interest andfee income利息和收费收入interest componentof scheduledpayments排定进度付款的利息局部interest ratespreads利差interestrateswaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付口应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financialleasing ofequipment国际设备融资租赁international leasingcommunity国际租赁界international registrationrequirement plan（飞机的）国际登记方案要求internationalization国际化Internet互联网interperiod taxallocation各期之间的税收分配invasion侵犯invenlory盘存、存货清册investment company投资公司investment gradecredit rating投资等级信用评级investment return投资回报investors投资人invoice发票aircraft registry飞机登记airports机场ai rworthinessdirectives（飞机的）适航指令alliances联盟allocation offinance income财务收益分配allowance forlosses onreceivables应收款损失备抵金al ternativeuses改换用途地使用amenabi1i tyto foreigninvestment外国投资的易受控制程度amendment修改American LawInstitute美国法学会amortization ofdeferred loanfees andrelated consideration递延的贷款费和相关的报酬的摊销amortization schedule摊销进度表amortize摊销amount ofrecourse求偿金额amount ofusage使用量AMT（Alternative MinimumTax）（美国）可替代最低税analogous to类推为annual budgetappropriation年度预算拨款append ix（契约性文件的）附件applicable law适用法律applicable securitieslaws适用的证券法律applicable taxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriation provisions拨款条例appropriation侵占approval authori ty核准权approval核准approximation近似arbitrary andartificially highvalue（承租人违约出租人收回租赁物时法官判决的）任意的和人为抬高的价值arbitration仲裁arm*s lengthtransaction公平交易arrangement安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articles ofincorporation公司章程AsiaLease亚洲租赁协会assess评估asset manager设备经理asset riskinsurance资产风险保险assetsecuritization资产证券化asset specificily资产特点asset tracking资产跟踪asset-backed financing资产支持型融资asset-based lessor立足于资产的出租人IOSCO（Internaliona1Organization ofSecurities Commissions）证券委员会国际组织IRC（Internal RevenueCode）（美国）国内税收法i rrevocab1e不可报销的IRSClnternal Revenue Service）（美国）国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item工程Jjob qualificationsheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区Llabel标记landing gear（飞机的）起落架landing着陆1anguage（合同中的）用语large ticketasset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益局部的形容）lease formovables动产租赁协议1ease incepti on起租日lease intendedas security担保意向租赁lease liabilities租赁负债lease linesof credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease terminationpayment（为）提前结束（租赁协议而作的）支付leaseterm租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment租赁设备leased ile川s租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制1easing systems（手工的或电脑的）租赁业务管理系统leasing*s shareof GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal Irealmenl法律处理legally empowered法律授权的legitimate businesspurpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor*s internalstaff出租人的内部人员lessor出租人letter ofcredit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciationrules自由折旧规则license特许licensing agree川ciils许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation ofliability责任限度limited ability有限能力1imited liabilitycompany有限责任公司I iquidated damage损失赔偿金liquidator清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力1itigat ion诉讼loans disguisedas leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock boxaccount锁箱账户lock boxcol lectionand sweeparrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long termrental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost saleslosses出租人为了再处置收回的租赁物而失去出租新的租赁物的时机所带来的损失/PMMACKS depreciation（美国的）加速本钱回收的折旧maintain reserves（飞机租赁中承租人承当的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policiesand procedures保养方针及程序make-whole premium凑整升水managerial reportingrisk（财务报告导致的）管理层报告的风险manipulation ofaccounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal taxrate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market pcnctration市场渗透率market ratesofinterest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master leasei Hustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechan ism机制memory11;Igt;functionlt;/Igt;备忘功能mercantile-type sale商业性销售merchantability适销性（经营租赁协议中的暗示保证）merges合并merit reviewprocess事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral InvestmentGuarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款mini mumlease terms最短租赁期限mini mumrental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem猫”（调制解调器）modification更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loanplacement抵押贷款安排motor carrierfee机动车费MPD（maintenance planningdocument）维修方案书MR[（magnetic resonanceimaging）核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years leasecommitment多年的相赁款项承付municipal trade tax地方贸易税Nnamed owner指名的所有权人narrat ive report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independentfull-service leasingrental firms全国性的独立全面效劳租赁出租公司nationality国籍NCCUSL（The NationalConference ofCommissioners onUni formState Laws）（美国）统一州法律委员会全国会议negligence过失nenrenewal penalties期末若不留购或不续租时的罚金net cashinvestment outstanding净现金出资余额net collectible value可回收净额net earnings净收益net financedassets已融资资产净额net gainon saleof financingtransactions融资交易出售的净利得net investmentoutstanding净出资余额net lease净租赁（指不附带任何技术效劳的租赁）net margin净收益net ofdeferred taxes递延所得税后净额net taxable income净应税收入net value净值net worthtax净财富税network connectiondevice网络联接器件networks网络new productfamily新产品系列niche market可填补空缺的市场noise噪声nominal price名义价格nominal purchaseopt ion名义价格购置任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancel lablelease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketingfirms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabclcd program（卖主同出租人各归各的）销售方案nonoperating leasing非经营租赁non-ownership forbalance sheel不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse saleofleasereceivable对租赁应收款的无追索出售iion-subsli luliunclause不得替代条款nontax lease非税收租赁（指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧）normal depreciablelife正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes securedby equipment设备抵押票据notice oftermination终止（租赁的）通知number ofleasepayments租赁付款次数0objection拒绝obi igat ions债务obligopolies受权专营部门obligor债务人obsolescence陈I日occasional salesexemption偶然销售豁免OEC（original equipmentcost）设备原值off balance sheet financing表外融资off-balance sheetsecuritizations资产负债表外证券化offering andsale出售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission不作为on-condition parts（匕机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的）统一销售方案one-stop shopping——站式采购one-way consumertruck rentalbusiness单程客户教重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC（Oversea PrivateInsurance Corporation）海外私人保险公司option tobuy购置任择权option topurchase购置任择权option torenewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original leasevalue租赁原值originating lessor作为发起人的出租人originator发起人ouL-bound big-liukel leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购置outright sale直销outsourcing外包overeollateralizat ion超额提供抵押overhaul检修owner trust所有者信托owner所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保存ownership所有权Ppackaging包装parameter参数parent母公司participants参与者particular withholdingtax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts部件party identification对当事方的认定passive investmenttrust被动投资信托pass-through entity传递实体pattern模式payee受款人payment amount支付金额payment due已到期应付款payment ofrentals租金支付payors付款人pay-through note定付（证券）peculiar taxshelter provisionof liquidationproceeds对请算得款的特定的避税规定penetration渗透per secorporations本质上的公司percentage ofsales销售额的百分比perfection完善、保全performance业绩、履行periodic rateof return期回报率peripheral（电脑的）外部设备permanent fundingactivitics长期资金融通方式permanent fundingvehicles长期性的融资工具permission允许permit执照personal properlyleasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing thecorporate veil捅破公司的面纱place oftaxation纳税地placement放置capi taigoods,plants orother equipment（the equipment）不动产、J场或其它设备（设备）players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy ofinsurance保险单portfol ioconcentration组合（中的设备类型的）集中程度portfolio（投资）组合possession占有potential conflict潜在冲突potential impairment潜在减损power bythe hourleases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestabl ishedfloor预先设定的底价preface前言prefund先行融资prejudgment propertyrecover在法院裁决前先收回财产prejudice损害premium保费pre-paid leasepayments预付的租赁付款present transfer即时转移present values现值preservation ofexist bank】ine现有银行信贷额度的保存presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride ofownership对所有权的满足感primary servicer主效劳者prime interestrate根本利率principal officeand place主营业地principal本金printer打印机prior wrillenconsent预先的书面同意prior writtennotice预先的书面通知priorities优先权private andpublic私人的或公共的private carriers私人运送人private internationallaw国际私法private placement（对）特定对象（直接）销售private-label program（卖主同出租人联手的）销售方案privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生profitable operation可营利地运用profit-making hospital营利性医院program risk规划风险project finance工程融资project risk工程风险projected performance所规划的业绩promise承诺pronouncement公告propertytax财产税proportionate fraction成比例的局部proprietary hospital业主医院pros andcons有利有弊prospectus章程provisioning提取准备金provisions条款proxy代理prudential normsrelevant toleasing涉及租赁的审慎性标准PTT（postal andcommunication entities）邮电部门public control公有public deficit财政赤字public deposit公众存款public distribution公开配售public hearing公开听证public limitedcompanies（在多数的大陆法系国家或地区内的）公共有限公司public offering公开出售public works市政工程publications出版物public-held companies公众持股（上市）公司publ ishedrental rate公布的租金费率purchase moneysecurity interest定金担保利益put option留置选择权QQlBs（qual if iedinstitutional buyers）合格的机构买入人QTE（qucilifiedtechnologicalequipment）lease（美国税法中所规定的计算机或外部设备、高技术电话站设备及高技术医疗设备等的）高技术设备租赁quality spread质量差幅quantitative criteria量化标准quid proquo（经营租赁合同中的）让步条件quiet enjoymentright平静行使权quiet possessions平静占有quoting报价Rrail car轨道车辆raise fund筹集资金ratification批准rating agencies评级代理机构ratings评定等级ratio enhancement（财务）比率改善real person真人real propertyand personalproperty不动产和动产real rights物权realization实现real izethe value实现价值rebuttable presumption可予驳回的推定receipts forservices效劳的收入receivership破产接收receivers破产受益人recertification（由原制造商作出的）重新认证recognition ofincome收益确认record记录recoupment扣留recourse追索权recoverabi1i ty可I可收程度recoverable amount可回收金额recover收回reduction减少reference rate参考利率refresh翻新refundable security deposit期末应退还的保证金refurbishment翻新regional jet支线飞机regionalization区域化registration process登记程序registration rights登记权regular periodicpayment定期的规定的租金regulatory faclurs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asset-oriented lessor（经营租赁中的）资产导向型出租人asset资产assignee受让人assignment让与association社团at theexpiry期限届满时ATT（automatic transferof title）所有权自动转移attachments附着物attributes属性auction sale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availability offixed ratemedium-term financing固定利率中期融资可得到的程度available-for-sale securities正供出售证券average1i fe平均寿命average managednet financedassets所管理的已筹资金资产净额平均值aviation authority民航当局/PBbacked-up servicer替补效劳者backhoe反铲装载机balancesheetdate资产负债表口bandwidth带宽bank affiliates银行的下属机构bank quote银行报价bankruptcy cost破产本钱bankruptcy court破产法院bankruptcy law破产法bankruptcy proceedings破产程序bankruptcy破产bareboat charterer光船承租人bargain renewaloption廉价续租任择权basic earningspershare每股根本收益basic rent根本租金（各期应付的租金）beneficiaries受益人big-ticket items大额工程bill andcollect开票和收款binding agruemenl有约束力的协议blind vendordiscount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人remaining balance余额remarketing obligationsofthevendor卖主的再处置责任remarketing再处置remedy补救REM IC（realestatemortgage investmentconduit）不动产抵押投资管道remote contingency遥远的或有事件remova1撤除renew ing更新rent commencementdate租金首付日rent curvedepreciation按租金曲线折旧rent租金rental fleets短期出租车队rental house出租公司rental income租金收入rental market出租市场rental ofequipment设备出租rental rates租金水平（费率）rental stream租金流rental tax租金税rental yard出租公司rentals payable应付租金rent-to-buy先租后买rent-to-leases先以租赁合同方式租用后以融资租赁合同方式租入rent-to-rent纯粹租用rent-to-re-rent（租入后）转租reorganization重组repairs备件repair修理repatriation（从别国）收回（租赁物）的风险repayment偿付replacement servicers替代的效劳者replacements替换件report报告repossession重新占有representations陈述request forproposal投标申请书rescind撤销resell转售reserves储藏金residual capture余值捕捉residual exposure氽值风险residual guarant余值担保residual income剩余所得residucil position余值地位（指出租人承当余值风险的处境）residual realization余值实现residual risk余值风险residual*s carrying value（财务报表上的）残值结存价值resolution裁决resources资源retailers*sales tax零售商销售税retail零售retaining保存retain留存retention rate（承租人的）留购率retention提留retrospective application追溯性运用return provisions对返还的规定returned asset返还的资产revolving loanfacility循环贷款融通right touse使用权risk sharingtechniques风险分担方法risk-reducing poolingagreement风险减少共担协议risks andrewards incidentto ownership随附于所有权的风险和报酬ROA（return onassets）资产回报率road道路roll-out process推进程序royalties特许使用权费rules oflaw法规RVI（residualva1ue insurance）余值保险ssafe harbor避风港safe-harbor leases避风港租赁（对有避税功能的租赁的形容）safety standard平安标准sales andleaseback售后回租sales originationteams销售开发团队sales proceeds销售收入sales taxes销售税sales volume销售量sales-aid leasing（专属公司的）销售协助型租赁sales-type lease销售型租赁sample样品sampling样品例如scale扩容schedule进度方案、附表scrap orsalvage sale报废或挑其中有价值的贵金属出卖sealed bidsale密封标价销售SEC（Security andExchange Commission）（美国）证券交易委员会secondary marketbreadth anddepth二手市场的广度及深度secured creditor有担保的债权人secured financing有担保的融资secured orunsecured有担保或无担保的secured party被担保方securitization assets证券化资产securitization ofleases andleased assetsport folio租赁协议及租赁资产组合证券化securitization pool证券化池securitization transactions证券化交易securitydeposit保证金securi tyinterest担保权益se If-he Ip repossessi on自助性重新占有self-insured corporations自保公司selling price销售价格semiconductor chips半导体芯片sensitivity analysis敏感性分析separate component单独局部separate identity单单身份separate legalperson单独的法人separate products不同的产品separate,independent trustee单独的、独立的受托人service tax效劳税servicer（资产证券化中的）效劳者setoff抵销shareholders股东shipping装运shop visit（飞机的）拆下发电机的大修signature签署significant datemanagement capability对数据管理的重要能力sign签署simi larity相似性simple finance leases简单融资租赁single-aisle（飞机上的）单过道small costitems低本钱工程SMEs中小型企业socictc anonym股份有限公司（法国）soft（oversuppl ied）market软（供大于求）市场software vendor软件卖主software软件sole shareholder单一股东sole taxavoidance purpose纯粹的避税目的sovereign risk主权风险special priorityrules特别优先权规则special purposebankruptcy remoteentity不易破产”的专设实体special purposeenlily（SPE）特殊目的实体specialist firm专业公司special izedindependents专业化的独立的公司specified orderof seniority规定的先后顺序sponsored program赞助方案sponsor发起SSAP21（英国）租赁协议及租购合同的会计处理standard setters标准制订者state-of-art technology最新技术status资格statute法规statutory protection法规上的保护statutory regulations法定规定stayed actions延缓的诉讼step-down leasestructure租金递减的租赁方式step-up leasestructure租金递增的租赁方式stock anddebt mutualfunds股票和债务共同基金stock exchangelisting股票上市storage存储straight linebasis直线法straight-line depreciation直线法折旧straight-line recognition直线法确认strategic recommendations战略性建议structural allernalives方式选择structures业务方式structuring业务方式设计sublease转租赁subordinated debtobligation次级债券subordinated interest次级权益subordinated tranche次级份额subordinated次级的subordination附属化substance overform实质先于形式substantive consolidation实质性合并substantive owner实质上的所有权人substitute取代successors继承人suits讼案sunk costmethod滞留本钱法（不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法）superior titleor right优先所有权或权利supervise监管supervisory process监管程序supplier供货人supplier-type warranty供货商（所提供的）担保supply agreement供货协议supply chain供给链supply uufilracl供货合同supportable standard站得住脚的标准supported obligation被支持的债务supporting activities补给活动surrender返还survivability（合同到期后的）继续有效程度suspension延期swap互换synonyms同义词synthetic leases合成租赁协议TT-account T型账户take-off起飞tangible andintangible assets有形和无形资产target market目标市场target yield目标收益率tax appetite对减税的兴趣tax base税基tax benefittransfer税收利益转移tax code税法tax deductibleexpense可减税的费用tax deferral延期纳税taxdepreciation税收上的折旧taxlease税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax nothing非纳税对象tax ownershi p（美国税法中的）税收所有权tax regulations税务条例tax risk税收风险tax saving节税tax shields避税tax status税务法规tax timing纳税时点taxableincome应税所得taxable应纳税的taxation税收tax-exempt debt免税债tax-exempt entities免税单位tax-exempt issuers免税发行者tax-exempt market免税市场taxpayer纳税人tax税technological obsolescence技术老化technological orientation技术上的定位telecommunications电信teledensity电信密度（指每百个居民拥有的通信线路数）lender提交terminate终止termination penally提前结束时的罚金terminology术语terrestrial andsatellite wirelesssystem地面及卫星无线系统the fourpillars（支撑租赁交易的）四大支柱the sixphase ofleasing cycles租赁周期的六个阶段theocratic legalsystem神权法制therapeutic equipment治疗设备third-party logistics第三方后勤threshold门坎time pattern时间模式time tomarket（一个新产品从构思到实际推入市场所用的时间）上市时间titleholder所有权人title所有权titling trust产权信托toll（路桥隧道等的）通行费total grossinvestment毛出资总额total solution全面解决方案TRAC（Terminal RentalAdjustment Clause）leases期末租金调整条款租赁协议track卡车trade discount贸易折扣trade names商品牌号trade taxadd-hacks贸易税附加返还tradetax贸易税trade-in回购traditional contractof hire传统的租借合同traditional rental传统出租training培训TRALA（美国）载重汽车出租及租赁协会tranches组别tranching分组transaction costs交易本钱transaction privilege（sale）tax交易特许（销售）税transaction tax交易税transactions交易transferors出让人transfer转移transi tdistrict tax地区通过税transportation运输treasury locks库存锁定treasury securities国库券treatment equipment治疗设备trigger events触发器事件trip leases铁路车辆的短期租赁triple net三方网络iruuk R车true leases真实租赁协议true lease真实租赁trust account信托账户Trust IndentureAct信托契约法trustee受托人tunnels隧道turnaround time周转时间type类型uUCC（Uniform CommercialCode）（美国）统一商法典ultimate useful life最终可用寿命unamortized residualvalue（经营租赁中）未摊销的余值uncertainty不确定性uncollectible leasepayments receivable应收未收租赁付款undersecured creditor未被全额担保的债权人understated被少报的underwater缩水underwriting andcredit policies保险和信贷政策underwriting commission承销佣金underwriting standard保险标准underwriting保险unearned financeincome未实现财务收益unguaranteed residualvalue无担保的残值Uni droitConventions onInternational FinancialLeasing国际统一私法协会国际融资租赁公约unit price单价universal leasedocumentation租赁协议通用文本unrated无信用等级的unreimbursable不能回收的unsecured creditor无担保的债权人unsecuritizable不可证券化的upgrade升级ups andcollars上下限US federalincome taxes美国联邦所得税US InternalRevenueServicecode美国国家税务局法规usage leases使用权租赁（对经营租赁的形容）use tax使用税used equipmentleasing用过的设备的租赁usefullife有用寿命utility设施utilization leases（美国铁路上采用的）轨道使用租赁Vvaluation估值value ratio价值比value-added services增值效劳valuing定值variables变量variation inreturn回报波动variation波动VAT（value addedtaxes）增值税vendor agreements卖主协议vendor finance卖主融资vendor leasingprograms卖主租赁方案vendor reputationand viability卖主的声誉和活力vendor卖主venture leases风险租赁verifiable case经得起检验的案例vibrant有活力的vicarious liability转承债务virtual ownership实际上的所有权volatility波动性vote control表决控制权vote表决权Wwarehousing仓储warranty claim担保请求权warranty担保waste incineration垃圾燃烧water supplyand purification供水及净化weight权重wel1-crafted contractclauses认真草拟的合同条款whale-minnow concept（靠租赁融资规模覆盖市场的）大鱼和（靠专业化租赁效劳市场的）小伯.论whole sale是卖wide-body aircraft宽机身飞机win-win event双赢事件withhold提留\vi thholdingtax预提税working capital流动资金workshop onleasing租赁研讨会World LeasingConvention世界租赁大会wrap leases互换型租赁协议write-off减记、冲销Yyield curve收益曲线BPO（bargain purchaseoption）廉价购置任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additionalservices捆绑（在一起的）附加效劳bundling捆绑（效劳）business acquisition业务收购business andoccupation tax营业及开业许可税business generation业务开发business trust商业信托by（e）-laws细则byte字节/Pccable TVnetwork有线电视网络cable电缆cancelabi1ity可撤销性cancelable可撤销的capacity资格capitai allocation资本分派Ccipitai constraint资金掣肘capital contribution出资额capital cost资本费用capi taiexpendi ture基建费用capi tailease融资租赁协议capital market资本市场capitalize资本化captive financecompany专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collateral现金抵押cash election现金选择cash flowcoverage ratio现金流偿债能力比率cash flow现金流cash receiptsand cashapplications现金收入及现金运用casually value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT（computer-added tomograph）依靠电脑的层析X射线摄影机category种类causal sale偶然销色ceiling上限cellular mobile移动通信central authority中央集权cert ificate ofacceptance接受证书、验收证书certificate ofparticipation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law民商法Civil Code（德国）民法典civil lawcountry（欧洲大陆各国的）大陆法系国家claim权利要求classi ficationcri teria归类标准classi ficationdetermination类别确实定ckissification indicators分类指标classification ofleases租赁协议分类classes级别classification opinion分类观点classification process归类过程clawback（用附加税）填补（福利开支）client顾客clinic诊所collateral agent副代理人col lateraltracking system抵押物跟踪制度col lateralvalue抵押物价值collateralized bythird partymedical receivablesdue以第三方到期医疗应收款作为质押collateral抵押物collect anddisburse收取和支付collectibility可收回程度col lection托收comfort level方便程度commerce clause商务条款commercial risk商业风险conunercial terms商业条款commissions佣金commitment承诺common carriage通用车队conunon lawcuuiilry英美等海洋法系国家conunon trust共同信托commonal ily通用性compensate补偿competitive risk竞争风险competitor竞争者complex financeleases复杂的融资租赁comprehensive income综合收入comptrol ler审计官computer计算机conceptual difference概念上的差异concession period持有特许权的期间concession让步、特许conclusion结论conditional salesagreement附条件销售协议conditions ofusage使用条件conduit structure管道结构（的公司）confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual ornon-conscnsual1icn同意或非经同意的留置权consent同意consideration对价consolidation合并constructive acceptanceof collateral抵押物的指定接受constructive sale推定出生consulting andadvisory services咨询及参谋效劳Consumer CreditAct（德国）消费者信用法consumer priceindex消费者价格指数consumer securedtransaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyondthe terminationdate终止日后的接续continuous andclose customercontact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cosl缔约本钱contracting states缔约国contracts forservices效劳合同conlraulual provisions合同条款contributions出资Convention onthe Recognitionand Enforcementof ForeignArbitral Award成认和执行外国仲裁裁决公约convention公约converted subordinatednotes可转换次级票据convincing case有说服力的案例core lt;Igt;framelt;/Igt;work核心框架corporate aircraft公务（匕）机corporate debtmarket公司债市场corporate guarantees公司担保corporate incometax公司所得税corporat ion公司correlation相关性cost ofcapital资金本钱cost offunds筹资本钱cost ofsale销售本钱coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course ofdealing andusage oftrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit andliquidity enhancement信用及流动性增级credit cardreceivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit historyand profile信用记录和规模credit rating信用等级credit riskallocation andmanagement信用风险的分摊及管理credit risk信用风险credit underwritingprocess信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor（经营租赁中的）信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current andnon-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customerconlac I客户联系customer*spurchasecycle客户的购置周期customers客户cable TVnetwork有线电视网络cable电缆cancclability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capi tailease融资租赁协议capital market资本市场capitalize资本化captive financecompany专属金融公司captives专属公司carrying amount维持费用carryingvalue账面结存价值caselaw案例法cash collateral现金抵押cash election现金选择cash flowcoverage ratio现金流偿债能力比率cashflow现金流cash receiptsand cashapplications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT（computer-added tomograph）依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular（mob i1e）移动通信central authority中央集权certificate ofacceptance接受证书、验收证书certificate ofparticipat ion共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civi1andcommerciallaw民商法Civil Code（德国）民法典civil lawcountry（欧洲大陆各国的）大陆法系国家chiiui权利要求classes级别classi ficationcriteria归类标准ckissification determination类别确实定classification indicators分类指标classification ofleases租赁协议分类classification opinion分类观点classification process归类过程clawback（用附加税）填补（福利开支）client顾客clinic诊所collateral agent副代理人col lateraltracking system抵押物跟踪制度col lateralvalue抵押物价值collateralized bythird partymedical receivablesdue以第三方到期医疗应收款作为质押collateral抵押物collect anddisburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common lawcountry（英美等）海洋法系国家common trust共同信托conimona1ily通用性compensate补偿competitive risk竞争风险competitor竞争者complex financeleases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差异concession period持有特许权的期间concession让步、特许conclusion结论conditional salesagreement附条件销售协议conditions ofusage使用条件conduit structure管道结构（的公司）confident iali ty保密性configure改装conflict冲突uuniieulivilily（信息传递中的）可连通性consensual ornon-consensual1ion同意或非经同意的留置权consent同意consideration对价consolidation合并constructive acceptanceofcollateral抵押物的指定接受。