財務會計術(shù)語中英對照

[財務]會計&財務術(shù)語的中英對照apaymentorseriouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對和無條件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附屬設(shè)備accountability承擔責任的程度accountingbenefits會計利益accountingperiod會計期間accountingpolicies會計政策accountingprinciple會計準則accountingtreatment會計處理accountsreceivables應收賬款accounts賬項accreditedinvestors經(jīng)備案的投資人accumulatedallowance累計準備金acknowledgementrequirement對承認的要求acquisitionofassets資產(chǎn)的取得acquisitions兼并ActonProductLiability（德國）生產(chǎn)責任法action訴訟actualownership事實上的所有權(quán)additionalfilings補充備案additionalmargin附加利差additionalrisk附加風險additions（設(shè)備的）附件adjustedtaxbasis已調(diào)整稅基adjustmentofyield對收益的調(diào)整administrativefee管理費AdministrativeLaw（美國）行政法advancenotice事先通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合團體affiliate附屬機構(gòu)AfricanLeasingAssociation非洲租賃協(xié)會after-taxrate稅后利率aggregaterents合計租金aggregaterisk合計風險agreementconcerningrightsofexplorenaturalresources涉及自然資源開發(fā)權(quán)的協(xié)議agreement協(xié)議aircraftregistry飛機登記airframe（飛機的）機身airports機場airworthinessdirectives（飛機的）適航指令alliances聯(lián)盟allocationoffinanceincome財務收益分配allowanceforlossesonreceivables應收款損失備抵金alternativeuses改換用途地使用amenabilitytoforeigninvestment外國投資的易受控制程度amendment修改AmericanLawInstitute美國法學會amortizationofdeferredloanfeesandrelatedconsideration遞延的貸款費和相關(guān)的報酬的攤銷amortizationschedule攤銷進度表amortize攤銷amountofrecourse求償金額amountofusage使用量AMT(AlternativeMinimumTax)（美國）可替代最低稅analogousto類推為annualbudgetappropriation年度預算撥款appendix（契約性文件的）附件applicablelaw適用法律applicablesecuritieslaws適用的證券法律applicabletaxlife適用的應納稅壽命appraisal評估appraisers評估人員appreciation溢價appropriationprovisions撥款條例appropriation侵占approvalauthority核準權(quán)approval核準approximation近似arbitraryandartificiallyhighvalue(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'slengthtransaction公平交易arrangement安排arrest扣留Article2A美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articlesofincorporation公司章程AsiaLeaae亞洲租賃協(xié)會assess評估assetmanager設(shè)備經(jīng)理assetriskinsurance資產(chǎn)風險保險assetsecuritization資產(chǎn)證券化assetspecificity資產(chǎn)特點assettracking資產(chǎn)跟蹤asset-backedfinancing資產(chǎn)支持型融資asset-basedlessor立足于資產(chǎn)的出租人asset-orientedlessor(經(jīng)營租賃中的)資產(chǎn)導向型出租人asset資產(chǎn)assignee受讓人assignment讓與association社團attheexpiry期限屆滿時ATT(automatictransferoftitle)所有權(quán)自動轉(zhuǎn)移attachments附著物attributes屬性auctionsale拍賣audits審計authenticate認證authentication證實authority當局authorize認可availabilityoffixedratemedium-termfinancing固定利率中期融資可得到的程度available-for-salesecurities正供出售證券averagelife平均壽命averagemanagednetfinancedassets所管理的已籌資金資產(chǎn)凈額平均值aviationauthority民航當局backed-upservicer替補服務者backhoe反鏟裝載機balancesheetdate資產(chǎn)負債表日bandwidth帶寬bankaffiliates銀行的下屬機構(gòu)bankquote銀行報價bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價續(xù)租任擇權(quán)basicearningspershare每股基本收益basicrent基本租金（各期應付的租金）beneficiaries受益人big-ticketitems大額項目billandcollect開票和收款bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扣bluebook藍皮書（美國二手市場設(shè)備價格手冊）bookincome賬面收入bookloses賬面虧損borrower借款人BPO(bargainpurchaseoption)廉價購買任擇權(quán)bridgefacility橋式融通bridge橋梁brokerfee經(jīng)紀人費brokers經(jīng)紀人build-to-suitleases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機bundledadditionalservices捆綁（在一起的）附加服務bundling捆綁（服務）businessacquisition業(yè)務收購businessandoccupationtax營業(yè)及開業(yè)許可稅businessgeneration業(yè)務開發(fā)businesstrust商業(yè)信托by(e)-laws細則byte字節(jié)cableTVnetwork有線電視網(wǎng)絡(luò)cable電纜cancelability可撤銷性cancelable可撤銷的capacity資格capitalallocation資本分派capitalconstraint資金掣肘capitalcontribution出資額capitalcost資本費用capitalexpenditure基建費用capitallease融資租賃協(xié)議capitalmarket資本市場capitalize資本化captivefinancecompany專屬金融公司captives專屬公司carryingamount維持費用carryingvalue賬面結(jié)存價值caselaw案例法cashcollatera1現(xiàn)金抵押cashelection現(xiàn)金選擇cashflowcoverageratio現(xiàn)金流償債能力比率cashflow現(xiàn)金流cashreceiptsandcashapplications現(xiàn)金收入及現(xiàn)金運用casualtyvalue要因價值（指租賃物毀壞或滅失時承租人應付的賠償金額）casualty災變、事故CAT(computer-addedtomograph)依靠電腦的層析X射線攝影機category種類causalsale偶然銷售ceiling上限cellular(mobile)移動通信centralauthority中央集權(quán)certificateofacceptance接受證書、驗收證書certificateofparticipation共享證書certificate證書charitabletrust公益信托chattelmortgage動產(chǎn)抵押chattelpaper動產(chǎn)文據(jù)checkingaccount存款支票戶checklists審核內(nèi)容清單circuitboard線路板civilandcommerciallaw民商法CivilCode（德國）民法典civillawcountry（歐洲大陸各國的）大陸法系國家claim權(quán)利要求classes級別classificationcriteria歸類標準classificationdetermination類別的確定classificationindicators分類指標classificationofleases租賃協(xié)議分類classificationopinion分類觀點classificationprocess歸類過程clawback(用附加稅)填補（福利開支）client顧客clinic診所collateralagent副代理人collateraltrackingsystem抵押物跟蹤制度collateralvalue抵押物價值collateralizedbythirdpartymedicalreceivablesdue以第三方到期醫(yī)療應收款作為質(zhì)押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商務條款commercialrisk商業(yè)風險commercialterms商業(yè)條款commissions傭金commitment承諾commoncarriage通用車隊commonlawcountry（英美等）海洋法系國家commontrust共同信托commonality通用性compensate補償competitiverisk競爭風險competitor競爭者complexfinanceleases復雜的融資租賃comprehensiveincome綜合收入comptroller審計官computer計算機conceptualdifference概念上的差別concessionperiod持有特許權(quán)的期間concession讓步、特許conclusion結(jié)論conditionalsalesagreement附條件銷售協(xié)議conditionsofusage使用條件conduitstructure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consensualornon-consensuallien同意或非經(jīng)同意的留置權(quán)consent同意consideration對價consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvisoryservices咨詢及顧問服務ConsumerCreditAct（德國）消費者信用法consumerpriceindex消費者價格指數(shù)consumersecuredtransaction消費者有擔保交易consumertransaction消費者交易consumptiontax消費稅container集裝箱contingentrental隨機租金contingentrents隨機租金continuationbeyondtheterminationdate終止日后的接續(xù)continuousandclosecustomercontact同客戶持續(xù)而緊密的接觸contractmaintenance（對設(shè)備的）合同維修contractorigination合同開發(fā)contractpool合同池contractportfolio合同組合contractsales合同出售contractingcost締約成本contractingstates締約國contractsforservices服務合同contractualprovisions合同條款contributions出資ConventionontheRecognitionandEnforcementofForeignArbitralAward承認和執(zhí)行外國仲裁裁決公約convention公約convertedsubordinatednotes可轉(zhuǎn)換次級票據(jù)convincingcase有說服力的案例coreframework核心框架corporateaircraft公務（飛）機corporatedebtmarket公司債市場corporateguarantees公司擔保corporateincometax公司所得稅corporation公司correlation相關(guān)性costofcapital資金成本costoffunds籌資成本costofsale銷售成本coterminousrate同期利率counsel律師counterclaim反訴counterpart副本courseofdealingandusageoftrade交易習慣和貿(mào)易慣例covenants契約coverage（保險中的）險別crane起重機creditandliquidityenhancement信用及流動性增級creditcardreceivables信用卡應收款creditcard信用卡creditdevelopment信用變化creditenhancement信用增級credithistoryandprofile信用記錄和規(guī)模creditrating信用等級creditriskallocationandmanagement信用風險的分攤及管理creditrisk信用風險creditunderwritingprocess信用擔保程序credit-basedlessor立足于信用的出租人credit-orientedlessor(經(jīng)營租賃中的)信貸導向型出租人creditors債權(quán)人creditworthiness信譽criterion（衡量用的）標準criticalgoals關(guān)鍵性目標cross-borderfunding跨境融資currencyrisk貨幣風險currentandnon-currentliabilities當期及非當期負債currentratio流動比率currentrealization即期實現(xiàn)cushion緩沖customercontact客戶聯(lián)系customer'spurchasecycle客戶的購買周期customers客戶damage損害dampeningeffect削弱性效應datatransfer數(shù)據(jù)轉(zhuǎn)換datatransmission數(shù)據(jù)傳輸DDC(dedicatedcontractcarriage)指定車型及司機的合同車隊dealerlessors供應商出租人debtcapital債務資本debtcovenant債務契約debtinstruments債務證書debtissuancecosts債務發(fā)行成本debtmaturities債務期限debtsecurities債務證券debtservice債息debt-equityratios自有資金負債率debt-equitytreatment債務－權(quán)益處理debtor債務人debt-to-equityratio權(quán)益負債率decay（機械設(shè)備的）腐蝕declarations聲明dedicatedcapacitycarriage指定最低運輸量的合同車隊dedicatedcarriage一應俱全的車廂deductibility可抵扣程度deduction扣減default違約defeasancestructures帶有廢止條款的結(jié)構(gòu)defense抗辯deficiencyclaim損失索賠deficiency損失、缺陷definitionalmaze定義上的曖昧不明definition定義deflation通貨緊縮deinstallation拆卸delayindelivery延遲交付delinquencies拖欠deliveryandacceptanceprocess交付及驗收程序denunciation退出depositaccount押金賬項deposittaker存款接受者deposition處置depreciatedvalue折余價值depreciationallowance折舊提存depreciationbenefit折舊好處depreciationdeductions折舊抵扣depreciationexpense折舊費用depreciationperiod折舊期間deregulation解除管制derivativefinancialinstruments衍生的金融工具designatedlocation指定的位置detention扣押detraction減損developedandmaturemarket發(fā)達而成熟的市場diagnosticequipment診斷設(shè)備differentiation差別化digitization數(shù)字化dilutedearningpershare每股稀釋后收益directandconsequentialdamage直接和間接損失directfinancinglease直接融資租賃directtax直接稅disasterrecoveryservices（電腦租賃的）救災服務disclaimer免責disclosureitems披露項目discountrate折現(xiàn)率discountedpresentvalue折現(xiàn)值discretion自由酌情處理discrimination差別待遇disguisedcreditsale變相信貸銷售disguisedpurchaseroftheleasedasset經(jīng)過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）disputeresolutionprocess爭議解決程序dissolution解散distinction區(qū)別distinctivetriangularrelationship特有的三邊關(guān)系distribution分配diversenuances多樣化的細微差別diversification多樣化diversity多樣性dividends紅利documentation文件制作及提供domesticlaw國內(nèi)法doubletaxationagreement雙重課稅協(xié)議doubletax雙重稅double-diptaxleases（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downpayment定金downtime窩工時間downgraded信用等級下降downwardslopedinterestexpenseline趨降的利息費用曲線draftsmanship（合同文本的）起草duediligence應有的審慎durability耐久性durationofdelay拖延的持續(xù)時間duress脅迫------------------------------------earlybuyout提前買斷earlytermination提前結(jié)束earningsbeforeminorityinterest少數(shù)權(quán)益前收益earningspattern收益模型EBO(earlybuyout)提前買斷economicbenefits經(jīng)濟利益economicclimate經(jīng)濟氣候economiclife經(jīng)濟壽命economicownership經(jīng)濟上的所有權(quán)education教育effectivedate生效日effectiveownership有效的所有權(quán)effectivewaiverofdefenses（對）抗辯的有效放棄effectiveness有效性electronicmail電子郵件eligibility合格性embedded嵌入emergingleasemarkets新興租賃市場employeebenefitplans雇員福利計劃enactment實施encumbrance留置權(quán)end-of-termconsequences期末結(jié)果end-of-termprocess期末程序endsup倒閉end-users最終用戶enforceable強制性的enforcingremedies實施補救engine發(fā)動機enhancedequipmenttrustcertificate增級的設(shè)備信托證書enterintoforce生效entitlement權(quán)利資格EnvironmentalLiabilityAct（德國）環(huán)境責任法EPS(earningpershare)每股收益率equalizing等量化equipmentcost設(shè)備成本equipmentdefects設(shè)備瑕疵equipmentidentification設(shè)備認定equipmentleasingindustry設(shè)備租賃業(yè)equipmentriskallocationandmanagement設(shè)備風險的分擔及管理EquipmentSchedule設(shè)備清單equitableowner衡平法上的所有權(quán)人equitycapital權(quán)益資本equitycontribution權(quán)益出資equityinnetlossofinvests投資凈損失中的權(quán)益equityinsertion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）equityinvestor權(quán)益投資人equitysecurities權(quán)益證券ERISA（EmployeeRetirementIncomeandSecurityAct）（美國）雇員退休收入及擔保法escalationclauses自動調(diào)整條款essentialuse實質(zhì)性使用estate（房地產(chǎn)）產(chǎn)業(yè)estimatedremainingperiod估計的剩余期間estimatedresidual估計的余值estimates估計ETO(earlyterminationoption)（對）提前結(jié)束（的）任擇權(quán)evolution演變excesscash過?，F(xiàn)金excessdeduction超額扣減exchange交換excisetax許可證稅exclusiveremarketingfirms（只處置某類設(shè)備的）專業(yè)性再處置公司executorycost執(zhí)行成本exemptassets免稅資產(chǎn)exemptentity免稅機構(gòu)exercisable可行使的exerciseprice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EXIMbank（美國）進出口銀行expenditure開支expertise專長expirationoftheinitialleaseterm初始租賃期限的屆滿exposuretoresidualassetvalue所承擔的資產(chǎn)殘值風險expresswarranty明示的擔保extendedretentionofpossession對占有的延伸提留extension延期externalreportingrisk財務報告引起的外部風險FAA(FederalAviationAdministration)(美國)聯(lián)邦航空署facevalue面值factoringcompany代理融通公司fairmarketvalueleases公允市值租賃（指租金按租賃市場的常見數(shù)額來確定）fairmarketvaluetransactions公允市值交易fairvalue公允價值fairwearandtear合理磨損FASB(FederalAccountingStandardsBoard)13（美國）財務會計標準委員會第13號說明：租賃FASIT(financialassetsecuritizationinvestmenttrust)金融資產(chǎn)證券化投資信托fatalillness絕癥features裝置federalincometax聯(lián)邦所得稅FederalTaxCourt（德國）聯(lián)邦稅務法庭federallyguaranteedmortgage聯(lián)邦保證抵押feereceivable應收費feesubordination附加費fee-basedfinancingservices以收費為基礎(chǔ)的融資服備Felalease拉美租賃協(xié)會fiberoptics光纖fiduciaryresponsibilities受托責任filing備案financeandotherincome財務及其它收入financecharges財務費用financecompanies金融公司、財務公司financeleaselaws融資租賃法律financelease融資租賃協(xié)議financialassets金融資產(chǎn)financialbottomline財務底線financialcomponents財務成份financialdistortion財務失真financialinstitution金融機構(gòu)financialinstruments金融證書，金融工具financialleasingtransaction融資租賃交易financialleasing融資租賃financiallessor融資出租人financialperformance財務業(yè)績financialratios財務比率financialreality財務現(xiàn)實financialreportingrisk(因財務失真所導致的)財務報告風險financialstatementappearance資產(chǎn)負債表的表現(xiàn)financialterms融資條件financiers融資人financingsource融資來源finding認定firmterm確定的條款firstamendmentleases首期更改租賃協(xié)議fivedifferentframeworks（作為租賃交易宏觀環(huán)境的）五個不同的框架fixedinvestmenttrust固定投資信托fixedpurchaseoption固定價格購買任擇權(quán)fixedrate固定利率fixedwire有線(通信)fixturefiling固定備案flexibility靈活性floatingleaseaccruedinterestreceivable浮動租賃應計的應收利息fluctuation波動FMRV(fairmarketrentalvalue)公允的租金市值footnotedisclosure通過附注披露foreclosuredisposition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formreport格式報告forwardrateagreement遠期利率協(xié)議forwardstartswaps遠期掉期fourcriteria（區(qū)別融資租賃和經(jīng)營租賃的）四項標準fractionalinterest零散權(quán)益franchise特許權(quán)fraud欺詐freestandingderivativeinstruments自力支撐的衍生工具fromcradletograve從搖籃到墳墓（指自始至終全程服務）front-endpayment前端支付FSL(full-servicelease)全程服務租賃fuelusetax燃料使用稅fullcommitment全額承諾fulldisclosure充分披露full-payoutversusnon-full-payout全額支付還是非全額支付full-payout全額支付full-servicelease全套服務租賃fundappropriation撥款fundrisk籌資風險fundingresources籌資渠道fundingrisk籌資風險furnish供應futurecashflow未來的現(xiàn)金流futureleasepayment未來租賃付款---------------------------------------------------GAAP(generallyacceptedaccountingprinciple)公認會計準則gains收益gearratio資本充足率gearing資本充足率generalintangible一般無形物geographicdistance地理上的距離GermanInsolvencyAct德國破產(chǎn)法globalleasingindustry全球租賃業(yè)globalsurvey全球調(diào)查globalization全球化goods貨物goodwill商譽governmentalagency政府（指定的）代理機構(gòu)governmentalbody政府機構(gòu)governmentalfund政府基金governmentaltaking政府征用GPTD(grossprofittaxdeferral)毛利稅遞延grantortrust委托人信托g(shù)rantors委托人grantor授予人growthrate增長率guaranteedresidualvalue有擔保的殘值guarantee擔保-------------------------------------------------hallmark印記hardware硬件harmonization(在有著不同法規(guī)情況下的)協(xié)調(diào)headings標題healthcaremerchantfundincorporation保健商融資公司healthcarereceivables保健應收款healthcareservices保健服務healthcareprovider保健提供者heavymaintenance大修hedgeagainstinflation抵御通漲hedge套期保值helicopters直升機hell-orhighwaterclauses絕對責任條款hightechnologyleasing高技術(shù)租賃hirepurchaseagreement租購協(xié)議hirepurchasecontracts租購合同hirer租入人holders持有人homogeneity同質(zhì)性hospitalization（到）醫(yī)院治療hoursofuse（設(shè)備的）使用小時hurdlerate最低可接受費率-----------------------------------------------IAS(InternationalAccountingStandard)17國際會計準則17租賃IDC(initialdirectcosts)初始直接費用identification確認idlecapacity閑置的能力IFC(InternationalFinanceCorporation)國際金融公司illness疾病illustration演示immaterialitems非實質(zhì)性事項immediatelyavailablefund立即可以得到的資金impairmentofassets資產(chǎn)減損implementation執(zhí)行implicitinterestrate隱含利率impliedacceptance默認接受impliedwarrantyorguarantee暗示的擔保in-boundleases進口租賃inceptionofthelease租賃協(xié)議開始日incomeandexpenserecognition收入和支出的確認incomestatement損益表incometax所得稅incrementalborrowingrateofinterest新增借款利率incurranceofanobligation義務的承擔indebtedness欠款indemnification賠償indemnify保護indenturetrustee契約受托人independentdirector獨立董事indexedrate指數(shù)利率（指跟著某個基準利率走的利率）index指數(shù)indirectbankleasing間接的銀行租賃indirecttax間接稅individuallessees個人承租人industrialization工業(yè)化industrydynamics行業(yè)動向industrylingo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-houseexpertise（該公司）自有的專長initialaccounting初始的會計處理initialcaselaw初始判例法initialleaseterm初始的租期innovation創(chuàng)新in-placeremarketing原地再處置inputtax投入稅insidertransaction內(nèi)部交易insolvency破產(chǎn)inspectionfindings檢驗結(jié)果inspectionreport檢驗報告inspection檢驗inspector檢驗員institutionalfinance機構(gòu)融資instrument工具、文據(jù)insurancecarrier承保人insuranceclaims保險索賠insurancecoverage保險類別insurancefunction保險功能insurancepolicy保險單intangibleassets無形資產(chǎn)intangiblebenefit無形權(quán)益intellectualpropertyright知識產(chǎn)權(quán)intelligencegathering情報收集intentionalorgrosslynegligentact故意的或嚴重疏忽的作為interestandfeeincome利息和收費收入interestcomponentofscheduledpayments排定進度付款的利息部分interestratespreads利差interestrateswaps利率掉期interimrealestatefinancing不動產(chǎn)過渡性融資interimrent暫行租金（在租金首付日應付的租金）intermediatetwin-aisle中程雙過道（指飛機）internalpreference（所披露的信息嚴重扭曲時的）內(nèi)部參考internationalfinancialleasingofequipment國際設(shè)備融資租賃internationalleasingcommunity國際租賃界internationalregistrationrequirementplan（飛機的）國際登記計劃要求internationalization國際化Internet互聯(lián)網(wǎng)interperiodtaxallocation各期之間的稅收分配invasion侵犯inventory盤存、存貨清冊investmentcompany投資公司investmentgradecreditrating投資等級信用評級investmentreturn投資回報investors投資人invoice發(fā)票IOSCO(InternationalOrganizationofSecuritiesCommissions)證券委員會國際組織IRC（InternalRevenueCode）（美國）國內(nèi)稅收法irrevocable不可撤銷的IRS(InternalRevenueService)(美國)國內(nèi)稅務局issuenotes出立票據(jù)issuer發(fā)行人ITassets信息技術(shù)資產(chǎn)item項目--------------------------------------------------jobqualificationsheet職業(yè)資格證judge法官judgement裁決judicialarena司法場所judicially-assistedrepossession司法協(xié)助重新占有junkbonds垃圾債券jurisdictions司法管轄區(qū)----------------------------------------------label標記landinggear（飛機的）起落架landing著陸language（合同中的）用語largeticketasset大額資產(chǎn)leaseapplication租賃申請leasefee租賃費（對租金中所含收益部分的形容）leaseformovables動產(chǎn)租賃協(xié)議leaseinception起租日leaseintendedassecurity擔保意向租賃leaseliabilities租賃負債leaselinesofcredit租賃信貸限額leasemanager租賃協(xié)議管理人leaseportfolio租賃協(xié)議組合leaseregistry租賃協(xié)議登記leasetax租賃稅leaseterminationpayment（為）提前結(jié)束（租賃協(xié)議而作的）支付leaseterm租賃期限leaseversuspurchase租還是買leasedassets租賃資產(chǎn)leasedequipment租賃設(shè)備leaseditems租賃物件leasedproperty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-purchasefinancing租購融資leases租賃協(xié)議Leaseurope歐洲租賃協(xié)會leasingactivities租賃業(yè)務leasingagreement租賃協(xié)議leasingarrangement租賃安排leasingcompany租賃公司leasingprofessionals租賃專業(yè)人員leasingregulation對租賃的管制leasingsystems（手工的或電腦的）租賃業(yè)務管理系統(tǒng)leasing'sshareofGDP租賃占國內(nèi)生產(chǎn)總值的份額leasing租賃legalarrangement法律安排legalconsequences法律后果legalentity法人legalfees法律費legalform法律形式legalissue法律課題legalownership法定所有權(quán)l(xiāng)egalowner法定所有權(quán)人legalright法定權(quán)利legalrisk法律風險legalstatus法律地位legaltitle法定所有權(quán)l(xiāng)egaltreatment法律處理legallyempowered法律授權(quán)的legitimatebusinesspurpose合法的營業(yè)目的lenders放款人lenientterms寬松條款lesseeintent承租人的意向lessee承租人lessor'sinternalstaff出租人的內(nèi)部人員lessor出租人letterofcredit信用證levelofcollateral抵押水平leverageborrowings杠桿借款leverageratio資本充足率leveragedlease杠桿租賃levy扣押liabilities負債liberaldepreciationrules自由折舊規(guī)則license特許licensingagreements許可證協(xié)議licensingofleaseactivity對租賃業(yè)務的許可liendate留置日lien留置權(quán)l(xiāng)ife-limitedparts（飛機上）限制其使用小時的部件limitationofliability責任限度limitedability有限能力limitedliabilitycompany有限責任公司liquidateddamage損失賠償金liquidator清算人liquidityfacility流動性融通liquiditysupport流動性支持liquidity現(xiàn)金支付能力litigation訴訟loansdisguisedasleases偽裝成租賃的貸款loan-typefinancing貸款型融資loan貸款lobbyeffort游說努力locallaw當?shù)胤蒷ocalstatues當?shù)胤ㄒ?guī)localtax地方稅location所在地lockboxaccount鎖箱賬戶lockboxcollectionandsweeparrangement（銀行的）鎖箱和自動轉(zhuǎn)存安排locomotive（鐵路）機車longtermrentalcontract長期出租合同losscontainment虧損防堵lossratio賠付率losses損失lostsaleslosses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----------------------------------------------MACRSdepreciation（美國的）加速成本回收的折舊maintainreserves（飛機租賃中承租人承擔的）保養(yǎng)準備金maintenancecontract維修保養(yǎng)合同maintenanceinterval（飛機發(fā)電機的）維修間隔期maintenancepoliciesandprocedures保養(yǎng)方針及程序make-wholepremium湊整升水managerialreportingrisk（財務報告導致的）管理層報告的風險manipulationofaccountingprinciples對會計準則的巧妙運用manufacturersubsidy（來自）制造商（的）補貼marginaltaxrate邊際稅率marketfriction市場摩擦marketimperfection市場的不完善marketparticipants市場參與者marketpenetration市場滲透率marketratesofinterest市場利率marketshare市場份額marketsize市場規(guī)模marketstability市場穩(wěn)定性marketplace市場環(huán)境masterleaseillustration租賃協(xié)議正文masterlease主租賃協(xié)議materialfacts重要事實maturity到期日means手段measurementcriteria衡量標準mechanism機制memoryfunction備忘功能mercantile-typesale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meritreviewprocess事實真相檢查程序middle-marketleasing中級市場租賃MIGA（MultilateralInvestmentGuaranteeAgency）多邊投資擔保署minimumcapital最低資本minimumleasepaymentsreceivable應收最小租賃付款minimumleaseterms最短租賃期限minimumrentalrate最低租金費率mirror-in/mirror-outprinciple（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（風險）mobility移動性model模式modem"貓"（調(diào)制解調(diào)器）modification更改monetarypolicy貨幣政策money-over-moneylease錢到錢的租賃（租賃業(yè)內(nèi)對融資租賃的俗稱）monitoring監(jiān)控monolineinsurer單一險種保險人monopolies壟斷部門monopoly壟斷month-to-monthrentals（期滿但租賃物未退還時的）逐月收取的租金moratorium延緩履行mortgageloanplacement抵押貸款安排motorcarrierfee機動車費MPD(maintenanceplanningdocument)維修計劃書MRI(magneticresonanceimaging)核磁共振成象multiplejurisdiction涉及多個司法管轄區(qū)的multi-yearsleasecommitment多年的租賃款項承付municipaltradetax地方貿(mào)易稅-------------------------------------------------namedowner指名的所有權(quán)人narrativereport陳述式報告narrow-bodyaircraft窄機身飛機nascent幼稚的nationalindependentfull-serviceleasingrentalfirms全國性的獨立全面服務租賃出租公司nationality國籍NCCUSL（TheNationalConferenceofCommissionersonUniformStateLaws）（美國）統(tǒng)一州法律委員會全國會議negligence過失nenrenewalpenalties期末若不留購或不續(xù)租時的罰金netcashinvestmentoutstanding凈現(xiàn)金出資余額netcollectiblevalue可回收凈額netearnings凈收益netfinancedassets已融資資產(chǎn)凈額netgainonsaleoffinancingtransactions融資交易出售的凈利得netinvestmentoutstanding凈出資余額netlease凈租賃（指不附帶任何技術(shù)服務的租賃）netmargin凈收益netofdeferredtaxes遞延所得稅后凈額nettaxableincome凈應稅收入netvalue凈值networthtax凈財富稅networkconnectiondevice網(wǎng)絡(luò)聯(lián)接器件networks網(wǎng)絡(luò)newproductfamily新產(chǎn)品系列nichemarket可填補空缺的市場noise噪聲nominalprice名義價格nominalpurchaseoption名義價格購買任擇權(quán)non-accrualstatus不應計的狀態(tài)non-appropriation不得挪用non-cancellablelease不可撤銷的租賃協(xié)議non-conformingequipment不合格設(shè)備non-contractingstates非締約國nondebtinterest非債務利益non-delivery未交付nonexclusiveremarketingfirms綜合性再處置公司nonexistent不存在的non-full-payout非全額支付nonlabeledprogram(賣主同出租人各歸各的)銷售計劃nonoperatingleasing非經(jīng)營租賃non-ownershipforbalancesheet不在資產(chǎn)負債表上資本化nonpossessorypledge非占有的抵押non-recoursesaleofleasereceivable對租賃應收款的無追索出售non-substitutionclause不得替代條款nontaxlease非稅收租賃(指附條件銷售，其中承租人被視為稅收所有權(quán)人，可對租賃資產(chǎn)計提折舊)normaldepreciablelife正常可折舊壽命normallease常規(guī)租賃normalterminations正常結(jié)束notarization公證人的公證notarysystem公證制度notessecuredbyequipment設(shè)備抵押票據(jù)noticeoftermination終止（租賃的）通知numberofleasepayments租賃付款次數(shù)objection拒絕obligations債務obligopolies受權(quán)專營部門obligor債務人obsolescence陳舊occasionalsalesexemption偶然銷售豁免OEC(originalequipmentcost)設(shè)備原值offbalancesheetfinancing表外融資off-balancesheetsecuritizations資產(chǎn)負債表外證券化offeringandsale發(fā)售和出售officialtaxdepreciationtables官方（制訂的）稅收折舊表off-leaseequipment退租設(shè)備offsettingclaims抵銷請求權(quán)omission不作為on-conditionparts（飛機上）根據(jù)具體情況決定可否使用的部件one-offprogram（賣主的對誰都一樣的）統(tǒng)一銷售計劃one-stopshopping一站式采購one-wayconsumertruckrentalbusiness單程客戶載重汽車出租業(yè)務operatingexpense事業(yè)費operatingleases經(jīng)營租賃協(xié)議operatingleasing經(jīng)營租賃operationalefficiency經(jīng)營效率OPIC(OverseaPrivateInsuranceCorporation)海外私人保險公司optiontobuy購買任擇權(quán)optiontopurchase購買任擇權(quán)optiontorenewal續(xù)租任擇權(quán)options期權(quán)ordinarycourse常規(guī)過程ordinarytrusts普通信托organizationaldocuments機構(gòu)文件originalcollateral初始抵押品originalleasevalue租賃原值originatinglessor作為發(fā)起人的出租人originator發(fā)起人out-boundbig-ticketleasing大宗出口租賃outpatientclinic門診診所outrightpurchase直接購買outrightsale直銷outsourcing外包overcollateralization超額提供抵押overhaul檢修ownertrust所有者信托owner所有者ownershipinterest所有權(quán)權(quán)益ownershipleases所有權(quán)租賃（對融資租賃實質(zhì)的形容）ownershipretention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particularwithholdingtax特殊預提稅partnership合伙企業(yè)partners合作伙伴partssale（再處置中的）部件出售parts部件partyidentification對當事方的認定passiveinvestmenttrust被動投資信托pass-throughentity傳遞實體pattern模式payee受款人paymentamount支付金額paymentdue已到期應付款paymentofrentals租金支付payors付款人pay-throughnote定付(證券)peculiartaxshelterprovisionofliquidationproceeds對請算得款的特定的避稅規(guī)定penetration滲透persecorporations本質(zhì)上的公司percentageofsales銷售額的百分比perfection完善、保全performance業(yè)績、履行periodicrateofreturn期回報率peripheral（電腦的）外部設(shè)備permanentfundingactivities長期資金融通方式permanentfundingvehicles長期性的融資工具permission允許permit執(zhí)照personalpropertyleasing動產(chǎn)租賃personalpropertytax動產(chǎn)稅personalresume個人簡歷perspective（看問題的）角度physicaldeterioration物理性能的退化piercingthecorporateveil捅破公司的面紗placeoftaxation納稅地placement放置capitalgoods,plantsorotherequipment(theequipment)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（將目標市場定位于某類規(guī)模客戶的）極化policyofinsurance保險單portfolioconcentration組合（中的設(shè)備類型的）集中程度portfolio(投資)組合possession占有potentialconflict潛在沖突potentialimpairment潛在減損powerbythehourleases按每月使用小時支付租金的租賃powergeneration發(fā)電powertransmission（電、氣、熱的）能源傳輸practitioner從業(yè)者predeterminedperiod事先確定了的期間preestablishedfloor預先設(shè)定的底價preface前言prefund先行融資prejudgmentpropertyrecovery在法院裁決前先收回財產(chǎn)prejudice損害premium保費pre-paidleasepayments預付的租賃付款presenttransfer即時轉(zhuǎn)移presentvalues現(xiàn)值preservationofexistbankline現(xiàn)有銀行信貸額度的保留presumption推論pretaxrate稅前利率preventivemaintenance預防性保養(yǎng)price/performancecurve性能價格曲線pricesindices價格指數(shù)pricingquandary定價上的左右為難pricingrisk定價風險prideofownership對所有權(quán)的滿足感primaryservicer主服務者primeinterestrate基本利率principalofficeandplace主營業(yè)地principal本金printer打印機priorwrittenconsent預先的書面同意priorwrittennotice預先的書面通知priorities優(yōu)先權(quán)privateandpublic私人的或公共的privatecarriers私人運送人privateinternationallaw國際私法privateplacement（對）特定對象（直接）銷售private-labelprogram（賣主同出租人聯(lián)手的）銷售計劃privatization私有化probability概率proceedingspending未決程序proceeds進款processnexus程序關(guān)系product產(chǎn)品profitgeneration利潤產(chǎn)生profitableoperation可營利地運用profit-makinghospital營利性醫(yī)院programrisk規(guī)劃風險projectfinance項目融資projectrisk項目風險projectedperformance所規(guī)劃的業(yè)績promise承諾pronouncement公告propertytax財產(chǎn)稅proportionatefraction成比例的部分proprietaryhospital業(yè)主醫(yī)院prosandcons有利有弊prospectus章程provisioning提取準備金provisions條款proxy代理prudentialnormsrelevanttoleasing涉及租賃的審慎性標準PTT(postalandcommunicationentities)郵電部門publiccontrol公有publicdeficit財政赤字publicdeposit公眾存款publicdistribution公開配售publichearing公開聽證publiclimitedcompanies(在多數(shù)的大陸法系國家或地區(qū)內(nèi)的)公共有限公司publicoffering公開發(fā)售publicworks市政工程publications出版物public-heldcompanies公眾持股（上市）公司publishedrentalrate公布的租金費率purchasemoneysecurityinterest定金擔保利益putoption留置選擇權(quán)------------------------------------------------QIBs（qualifiedinstitutionalbuyers）合格的機構(gòu)買入人QTE(qualifiedtechnologicalequipment)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qualityspread質(zhì)量差幅quantitativecriteria量化標準quidproquo（經(jīng)營租賃合同中的）讓步條件quietenjoymentright平靜行使權(quán)quietpossessions平靜占有quoting報價----------------------------------------------railcar軌道車輛raisefund籌集資金ratification批準ratingagencies評級代理機構(gòu)ratings評定等級ratioenhancement（財務）比率改善realperson真人realpropertyandpersonalproperty不動產(chǎn)和動產(chǎn)realrights物權(quán)realization實現(xiàn)realizethevalue實現(xiàn)價值rebuttablepresumption可予駁回的推定receiptsforservices服務的收入receivership破產(chǎn)接收receivers破產(chǎn)受益人recertification（由原制造商作出的）重新認證recognitionofincome收益確認record記錄recoupment扣留recourse追索權(quán)recoverability可回收程度recoverableamount可回收金額recover收回reduction減少referencerate參考利率refresh翻新refundablesecuritydeposit期末應退還的保證金refurbishment翻新regionaljet支線飛機regionalization區(qū)域化registrationprocess登記程序registrationrights登記權(quán)regularperiodicpayment定期的規(guī)定的租金regulatoryfactors管制因素regulatorylaws管制法律reinvestment再投入reject拒收re-leasing再出租relieve解除remainingbalance余額remarketingobligationsofthevendor賣主的再處置責任remarketing再處置remedy補救REMIC（realestatemortgageinvestmentconduit）不動產(chǎn)抵押投資管道remotecontingency遙遠的或有事件removal拆除renewing更新rentcommencementdate租金首付日rentcurvedepreciation按租金曲線折舊rent租金rentalfleets短期出租車隊rentalhouse出租公司rentalincome租金收入rentalmarket出租市場rentalofequipment設(shè)備出租rentalrates租金水平（費率）rentalstream租金流rentaltax租金稅rentalyard出租公司rentalspayable應付租金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）的風險repayment償付replacementservicers替代的服務者replacements替換件report報告repossession重新占有representations陳述requestforproposal投標申請書rescind撤銷resell轉(zhuǎn)售reserves儲備金residualcapture余值捕捉residualexposure余值風險residualguarantee余值擔保