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英文

说明：准确

汉英对照租赁相关用语

Chinese-English terminology related to leasing

作者：佚名

译者：佚名

案例法case law

安排arrangement

安全标准 safety standard

暗示的担保implied warranty or guarantee

按每月使用小时支付租金的租赁power by the hour leases

按租金曲线折旧rent curve depreciation

半导体芯片semiconductor chips

包装 packaging

保费premium

保护indemnify

保健服务health care services

保健商融资公司 health care merchant fund incorporation

保健提供者 healthcare provider

保健应收款health care receivables

保留 retaining

保密性 confidentiality

保全perfection

保险underwriting

保险标准underwriting standard

保险单 insurance policy

保险功能insurance function

保险类别insurance coverage

保险索赔insurance claims

（飞机租赁中承租人承担的）保养准备金maintain reserves

保养方针及程序 maintenance policies and procedures

保证金security deposit

报废（或挑其中有价值的贵金属出卖）scrap or salvage sale

报告 report

报价 quoting

备案filing

(经)备案(的)投资人 accredited investors

备件 repairs

备忘功能memory function

被担保方secured party

被少报的understated

被动投资信托passive investment trust

本金principal

本质上的公司per se corporations

边际税率marginal tax rate

变量variables

标记label

标题 headings

（衡量用的）标准 criterion

标准制订者standard setters

表决控制权vote control

表决权vote

表外融资off balance sheet financing

避风港safe harbor

避风港租赁（对有避税功能的租赁的形容）safe-harbor leases

避税tax shields

避税规定tax shelter provision

波动性volatility

波动 fluctuation, variation

拨款fund appropriation

拨款条例appropriation provisions

补偿compensate

补充备案additional filings

补给活动supporting activities

补救remedy

不存在的 nonexistent

不得挪用non-appropriation

不得替代条款non-substitution clause

不动产抵押投资管道 REMIC （real estate mortgage investment conduit）

不动产过渡性融资interim real estate financing

不动产和动产real property and personal property

不动产、厂场或其它设备（设备） capital goods, plants or other equipment (the equipment)

不合格设备 non-conforming equipment

不可撤销的irrevocable

不可撤销的租赁协议 non-cancellable lease

不可证券化的unsecuritizable

不利的税收后果adverse tax consequences

不能回收的unreimbursable

不匹配mismatches

不确定性uncertainty

不同的产品separate products

(期末若)不留购或不续租(时的)罚金 nenrenewal penalties

不应计的状态non-accrual status

"不易破产"的专设实体special purpose "bankruptcy remote" entity

不(在资产负债表上)资本化non-ownership for balance sheet

不作为omission

（再处置中的）部件出售parts sale

部件 parts

差别待遇discrimination

财产税property tax

(因财务失真所导致的)财务报告风险 financial reporting risk

财务报告(引起的)外部风险external reporting risk

财务比率financial ratios

（财务）比率改善ratio enhancement

财务成份financial components

财务底线financial bottom line

财务费用finance charges

财务公司 finance companies

财务及其它收入 finance and other income

财务失真financial distortion

财务收益分配allocation of finance income

财务现实financial reality

财务业绩financial performance

财政赤字 public deficit

裁决 judgement, resolution

拆除removal

拆卸deinstallation

参考利率reference rate

参数parameter

参与者participants, players

（财务报表上的）残值结存价值 residual's carrying value

产品 product

产权信托titling trust

（房地产）产业estate

超额提供抵押overcollateralization

超额扣减excess deduction

差别化differentiation

叉车forklift

仓储 warehousing

偿付repayment

常规过程ordinary course

常规租赁 normal lease

长期出租合同long term rental contract

长期性的融资工具 permanent funding vehicles

长期资金融通方式 permanent funding activities

陈旧 obsolescence

陈述式报告narrative report

陈述representations

成比例的部分proportionate fraction

承保人insurance carrier

承担责任程度 accountability

承诺commitment, promise

(对)承认(的)要求acknowledgement requirement

承认和执行外国仲裁裁决公约Convention on the Recognition and Enforcement of Foreign Arbitral Award

承销佣金underwriting commission

承租人lessee

（租赁物由）承租人承建或承造的租赁协议build-to-suit leases

承租人的意向lessee intent

程序关系process nexus

撤销rescind

持有人holders

冲突 conflict

冲销 write-off

充分披露 full disclosure

（由原制造商作出的）重新认证 recertification

重新占有repossession

重组reorganization

筹集资金raise fund

筹资成本cost of funds

筹资风险funding risk, fund risk

筹资渠道funding resources

传递实体pass-through entity

传统出租 traditional rental

传统的租借合同 traditional contract of hire

创新innovation

次级的subordinated

次级份额subordinated tranche

次级权益subordinated interest

次级债券 subordinated debt obligation

从属化 subordination

从摇篮到坟墓（指自始至终全程服务）from cradle to grave

从业者practitioner

凑整升水make-whole premium

出版物publications

出立票据issue notes

出让人transferors

出资额capital contribution

出资 contributions

出租公司 rental house, rental yard

出租人lessor

出租人的内部人员 lessor's internal staff

出租市场 rental market

初始抵押品original collateral

初始的会计处理initial accounting

初始判例法initial case law

初始直接费用IDC(initial direct costs)

初始租赁期限的届满expiration of the initial lease term

初始的租期initial lease term

储备金reserves

处置deposition

触发器事件trigger events

纯粹的避税目的sole tax avoidance purpose

纯粹租用rent-to-rent

存储storage

存货清册inventory

存款接受者deposit taker

存款支票户checking account

打印机 printer

大额项目big-ticket items

（欧洲大陆各国的）大陆法系国家civil law country

大修heavy maintenance

（飞机拆下发电机的）大修shop visit

大宗出口租赁out-bound big-ticket leasing

大额资产large ticket asset

贷款loan

贷款型融资loan-type financing

带宽 bandwidth

代理proxy

代理融通公司factoring company

单程客户载重汽车出租业务one-way consumer truck rental business

单独部分 separate component

单独的法人separate legal person

单独身份separate identity

单独的、独立的受托人separate, independent trustee

单价unit price

单一股东sole shareholder

单一险种保险人monoline insurer

担保请求权warranty claim

担保权益security interest

(其意向是一种)担保(的)租赁 lease intended as security

担保 guarantee, warranty

当地法规 local statues

当地法律 local law

当局authority

当期及非当期负债current and non-current liabilities

(对)当事方(的)认定party identification

倒闭ends up

道路road

到期日maturity

到期应付款 payment due

德国破产法German Insolvency Act

（德国）生产责任法Act on Product Liability

（德国）消费者信用法Consumer Credit Act

登记程序 registration process

登记权registration rights

等量化equalizing

低成本项目small cost items

抵销请求权offsetting claims

抵销 setoff

抵押贷款安排mortgage loan placement

抵押物跟踪制度 collateral tracking system

抵押物价值collateral value

抵押水平level of collateral

抵押物collateral

抵押物的指定接受constructive acceptance of collateral

抵御通涨 hedge against inflation

地方贸易税 municipal trade tax

地方税 local tax

地理上的距离 geographic distance

地面及卫星无线系统terrestrial and satellite wireless system

地区通过税transit district tax

(租金)递减(的)租赁方式 step-down lease structure

递延的贷款费deferred loan fees

递延所得税后净额 net of deferred taxes

(租金)递增(的)租赁方式 step-up lease structure

第三方后勤 third-party logistics

缔约成本contracting cost

缔约国 contracting states

电缆cable

电信telecommunications

电信密度（指每百个居民拥有的通信线路数）teledensity

电子邮件 electronic mail

定付 (证券) pay-through note

定价风险pricing risk

定价上的左右为难pricing quandary

定金down payment

定金担保利益purchase money security interest

定期的规定的租金regular periodic payment

定义definition

定义上的暧昧不明definitional maze

定值valuing

动产抵押chattel mortgage

动产税personal property tax

动产文据chattel paper

动产租赁personal property leasing

动产租赁协议 lease for movables

短期出租车队rental fleets

对价consideration

独立董事independent director

趸卖whole sale

多边投资担保署MIGA（Multilateral Investment Guarantee Agency）

多年的租赁款项承付multi-years lease commitment

(涉及)多个司法管辖区(的)multiple jurisdiction

多样化diversification

多样化的细微差别 diverse nuances

多样性diversity

二手市场的广度及深度 secondary market breadth and depth

发达而成熟的市场developed and mature market

发电power generation

发动机engine

法定所有权legal ownership, legal title

法定所有权人legal owner

法定规定 statutory regulations

法定权利legal right

法官 judge

法规statute

法规(上的)保护statutory protection

法律费legal fees

法律安排legal arrangement

法律(角度的)处理legal treatment

法律地位legal status

法律风险legal risk

法律规范rules of law

法律后果legal consequences

法律（方面的）课题legal issue

法律授权的legally empowered

法律形式 legal form

法人legal entity

翻新 refurbishment, refresh

反铲装载机backhoe

反诉counterclaim

返还surrender

（对）返还（的）规定 return provisions

返还的资产returned asset

方便程度comfort level

方式选择structural alternatives

放款advance

放款人 lenders

放置placement

发票invoice

发起人originator, sponsor

(作为)发起人(的)出租人originating lessor

发售和出售offering and sale

发行人 issuer

飞机登记aircraft registry

非缔约国non-contracting states

非经营租赁nonoperating leasing

非纳税对象 tax nothing

非全额支付 non-full-payout

非实质性事项immaterial items

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)nontax lease

非债务利益 nondebt interest

非占有的抵押 nonpossessory pledge

非洲租赁协会African Leasing Association

(带有)废止条款(的)结构defeasance structures

分类观点 classification opinion

分类指标classification indicators

分配distribution

分组tranching

风险减少共担协议 risk-reducing pooling agreement

风险分担方法risk sharing techniques

风险租赁 venture leases

服务合同contracts for services

服务收入receipts for services

服务税 service tax

（资产证券化中的）服务者servicer

浮动租赁应计的应收利息 floating lease accrued interest receivable

（机械设备的）腐蚀decay

付款人payors

负债liabilities

附表schedule

附加费fee subordination

附加风险additional risk

附加利差additional margin

（设备的）附件additions

（契约性文件的）附件appendix, Exhibit

附属机构affiliate

附属设备accessories

附条件销售协议conditional sales agreement

(通过)附注披露footnote disclosure

附着物 attachments

复杂的融资租赁complex finance leases

副本 counterpart

副代理人 collateral agent

改换用途地使用alternative uses

改装configure

概念上的差别conceptual difference

概率probability

杠杆借款leverage borrowings

杠杆租赁leveraged lease

高技术租赁high technology leasing

格式报告form report

个人承租人individual lessees

个人简历personal resume

各期之间的税收分配 interperiod tax allocation

更改 modification

更新renewing

工具 instrument

工业化industrialization

公布的租金费率published rental rate

公告pronouncement

公开发售 public offering

公开配售public distribution

公开听证public hearing

(在多数的大陆法系国家或地区内的)公共有限公司public limited companies

公平交易arm's length transaction

公认会计准则GAAP(generally accepted accounting principle)

公司corporation

公司担保 corporate guarantees

公司所得税 corporate income tax

公司债市场corporate debt market

公司章程articles of incorporation

公务（飞）机corporate aircraft

公有public control

公约convention

公允价值fair value

公允市值交易 fair market value transactions

公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value leases

公允的租金市值FMRV(fair market rental value)

公益信托charitable trust

公证制度 notary system

公证notarization

公众存款 public deposit

供货合同supply contract

供货人 supplier

供货商（所提供的）担保supplier-type warranty

供货协议supply agreement

供水及净化water supply and purification

供应furnish

供应链supply chain

供应商出租人dealer lessors

共同信托common trust

共享证书 certificate of participation

购买任择权 option to buy,option to purchase

估计的余值 estimated residual

估计 estimates

估值valuation

股东shareholders

股份有限公司（法国）societe anonyme

股票上市stock exchange listing

股票和债务共同基金 stock and debt mutual funds

固定备案fixture filing

固定价格购买任择权fixed purchase option

固定利率fixed rate

固定投资信托fixed investment trust

故意的或严重疏忽的作为intentional or grossly negligent act

雇员福利计划employee benefit plans

（美国）雇员退休收入及担保法 ERISA（ Employee Retirement Income and Security Act）

顾客client

关键性目标critical goals

（看问题的）观点、角度 perspective

官方（制订的）税收折旧表official tax depreciation tables

（财务报告导致的）管理层报告的风险 managerial reporting risk

管理费administrative fee

管制法律regulatory laws

管制因素regulatory factors

管道结构(的公司)conduit structure

光船承租人 bareboat charterer

光纤fiber optics

归类标准 classification criteria

归类过程classification process

规定的先后顺序specified order of seniority

规划风险program risk

(所) 规划的业绩projected performance

轨道车辆 rail car

（美国铁路上采用的）轨道使用租赁utilization leases

国籍nationality

（飞机的）国际登记计划要求international registration requirement plan

国际化 internationalization

国际金融公司IFC(International Finance Corporation)

国际会计准则 17 租赁IAS(International Accounting Standard) 17

国际统一私法协会国际融资租赁公约Unidroit Conventions on International Financial Leasing

国际设备融资租赁 international financial leasing of equipment

国际私法private international law

国际租赁界international leasing community

国库券 treasury securities

国内法 domestic law

过剩现金excess cash

过失negligence

海外私人保险公司 OPIC(Oversea Private Insurance Corporation)

（英美等）海洋法系国家common law country

行话（行业内的暗语）industry lingo

行业动向 industry dynamics

合并 consolidation, merges

合成租赁协议synthetic leases

合法的营业目的legitimate business purpose

合格的机构买入人QIBs（ qualified institutional buyers）

合格性eligibility

合伙企业partnership

合计风险 aggregate risk

合计租金aggregate rents

合理磨损fair wear and tear

合同池contract pool

合同出售contract sales

合同开发contract origination

合同条款contractual provisions

（对设备的）合同维修contract maintenance

合同组合contract portfolio

合作伙伴partners

核磁共振成象 MRI(magnetic resonance imaging)

核心框架 core framework

核准approval

核准权approval authority

衡量标准measurement criteria

衡平法上的所有权人equitable owner

红利 dividends

缓冲 cushion

缓解（风险） mitigate

（德国）环境责任法 Environmental Liability Act

互换swap

互换型租赁协议wrap leases

回报波动variation in return

回购 trade-in

互联网Internet

货币风险 currency risk

货币政策monetary policy

活力 viability

货物goods

机场airports

（铁路）机车 locomotive

机动车费 motor carrier fee

机构融资institutional finance

机构文件organizational documents

（飞机的）机身airframe

机制mechanism

基本利率prime interest rate

基本租金（各期应付的租金）basic rent

基础设施infrastructure

基建费用 capital expenditure

级别 classes

（将目标市场定位于某类规模客户的）极化polarization

即期实现current realization

即时转移present transfer

疾病 illness

集装箱container

计算机computer

技术上的定位technological orientation

技术老化technological obsolescence

记录 record

继承人 successors

（合同到期后的）继续有效程度survivability

价格指数prices indices

间接税 indirect tax

间接的银行租赁indirect bank leasing

兼并acquisitions

监管程序supervisory process

监管 supervise

监控 monitoring

检修 overhaul

检验inspection

检验报告inspection report

检验结果inspection findings

检验员inspector

减记 write-off

减少reduction

(对)减税(的)兴趣tax appetite

减损detraction

简单融资租赁 simple finance leases

交付及验收程序delivery and acceptance process

交换exchange

交易transactions

交易成本transaction costs

交易税transaction tax

交易特许（销售）税transaction privilege(sale)tax

交易习惯和贸易惯例course of dealing and usage of trade

教育education

加入accession

（美国的）加速成本回收的折旧MACRS depreciation

加速支付 accelerated payment

价值比value ratio

节税 tax saving

结论conclusion

接受acceptance

接受日 acceptance date

解除relieve

解除管制deregulation

解散dissolution

(期限)届满(时)at the expiry

借款人 borrower

金融工具 financial instruments

金融公司finance companies

金融机构financial institution

金融证书financial instruments

金融资产证券化投资信托 FASIT (financial asset securitization investment trust)

金融资产 financial assets

进度计划 schedule

进口租赁in-bound leases

进款proceeds

近似approximation

竞争风险competitive risk

竞争者 competitor

经得起检验的案例verifiable case

经纪人费broker fee

经纪人 brokers

经济利益economic benefits

经济气候economic climate

经济上的所有权economic ownership

经济寿命economic life

经营效率 operational efficiency

经营租赁operating leasing

经营租赁协议operating leases

净财富税net worth tax

净出资余额net investment outstanding

净收益net earnings, net margin

净现金出资余额net cash investment outstanding

净应税收入net taxable income

净值net value

净租赁（指不附带任何技术服务的租赁）net lease

（电脑租赁的）救灾服务disaster recovery services

绝对和无条件付款 absolute and unconditional payments

绝对责任条款hell-or high water clauses

绝症 fatal illness

拒绝objection

拒收reject

卡车track

开票和收款 bill and collect

开支expenditure

抗辩defense

嵌入的embedded

可撤销的cancelable

可撤销性cancelability

（固定利率中期融资）可得到程度availability of fixed rate medium-term financing

可抵扣程度deductibility

可收回程度collectibility, recoverability

可回收金额recoverable amount

可回收净额 net collectible value

可减税的费用tax deductible expense

（信息传递中的）可连通性connectivility

（美国）可替代最低税AMT (Alternative Minimum Tax)

可行使的exercisable

可营利地运用profitable operation

可予驳回的推定rebuttable presumption

可转换次级票据converted subordinated notes

客户customers

客户的购买周期customer's purchase cycle

客户联系customer contact

扣减deduction, abatement

扣留arrest, recoupment

扣押detention, levy

扣押抵债处置foreclosure disposition

会计处理accounting treatment

会计利益accounting benefits

会计期间 accounting period

会计政策accounting policies

会计准则accounting principle

(对)会计准则(的)巧妙运用manipulation of accounting principle s

跨境融资 cross-border funding

宽机身飞机wide-body aircraft

宽松条款 lenient terms

库存锁定 treasury locks

亏损防堵loss containment

捆绑(在一起的)附加服务bundled additional services

捆绑（服务） bundling

扩容scale

垃圾焚烧waste incineration

垃圾债券 junk bonds

拉美租赁协会Felalease

蓝皮书（美国二手市场设备价格手册）bluebook

累计准备金accumulated allowance

类别的确定classification determination

类推为analogous to

类型type

立即可以得到的资金 immediately available fund

立足于信用的出租人credit-based lessor

立足于资产的出租人asset-based lessor

利差rate spreads

利润产生 profit generation

利率掉期 interest rate swaps

利息和收费收入interest and fee income

联邦保证抵押 federally guaranteed mortgage

(美国)联邦航空署FAA(Federal Aviation Administration)

联邦所得税federal income tax

（德国）联邦税务法庭 Federal Tax Court

联合团体affiliated group

联盟alliances

（卖主同出租人的）联手销售计划 private-label program

廉价购买任择权BPO(bargain purchase option)

廉价续租任择权BRO(bargain renewal option)

量化标准quantitative criteria

了结抵押（抵押权人按规定拍卖抵押物以受偿）foreclosure

灵活性 flexibility

零散权益fractional interest

零售retail

零售商销售税retailers 'sales tax

流动比率current ratio

流动性融通 liquidity facility

流动性支持liquidity support

流动资金working capital

留存retain

（承租人的）留购率retention rate

留置权encumbrance, lien

留置日lien date

留置任择权put option

垄断monopoly

垄断部门 monopolies

履行 performance

律师 counsel

卖主暗扣vendor discount

卖主融资vendor finance

卖主协议 vendor agreements

卖主的再处置责任remarketing obligations of the vendor

卖主租赁计划vendor leasing programs

卖主 vendor

"猫"（调制解调器）modem

毛出资总额 total gross investment

毛利税递延GPTD(gross profit tax deferral)

贸易税trade tax

贸易税附加返还 trade tax add-backs

贸易折扣trade discount

每股基本收益basic earnings per share

每股收益率EPS(earning per share)

每股稀释后收益diluted earning per share

（美国）财务会计标准委员会第13号说明：租赁FASB(Federal Accounting Standards Board) 13

美国法学会American Law Institute

美国国家税务局法规US Internal Revenue Service code

（美国）国内税收法IRC（Internal Revenue Code）

(美国)国内税务局IRS(Internal Revenue Service)

（美国）进出口银行EXIM bank

美国联邦所得税US federal income taxes

(美国)全国性的独立全面服务租赁出租公司national independent full-service leasing rental firms

（美国）统一州法律委员 NCCUSL（The National Conference of Commissioners on Uniform State Laws）

（美国）统一商法典 UCC(Uniform Commercial Code)

(美国)统一商法典关于法定融资租赁的条款UCC Article 2A

美国）行政法Administrative Law

（美国）载重汽车出租及租赁协会TRALA

（美国）证券交易委员会SEC（Security and Exchange Commission）

门坎threshold

门诊诊所outpatient clinic

免税单位tax-exempt entities

免税发行者 tax-exempt issuers

免税机构 exempt entity

免税市场tax-exempt market

免税债tax-exempt debt

免税资产exempt assets

免责disclaimer

面值face value

密封标价销售sealed bid sale

（德国）民法典 Civil Code

民航当局aviation authority

民商法civil and commercial law

名义价格购买任择权nominal purchase option

名义价格 nominal price

明示的担保 express warranty

敏感性分析 sensitivity analysis

默认接受implied acceptance

模式model, pattern

目标市场target market

目标收益率target yield

母公司parent

耐久性durability

纳税地place of taxation

纳税人 taxpayer

纳税时点tax timing

（所披露信息严重扭曲时的）内部参考internal preference

内部交易insider transaction

（电、气、热的）能源传输 power transmission

年度预算拨款annual budget appropriation

偶然销售causal sale

偶然销售豁免occasional sales exemption

欧洲租赁协会Leaseurope

排定进度付款的利息部分interest component of scheduled payments

拍卖auction sale

盘存inventory

赔偿indemnification

赔付率loss ratio

培训training

披露项目disclosure items

评定等级ratings

评估appraisal, assess

评估人员appraisers

评级代理机构 rating agencies

平静行使权 quiet enjoyment right

平静占有quiet possessions

平均寿命 average life

批准ratification

破产成本bankruptcy cost

破产程序 bankruptcy proceedings

破产法bankruptcy law

破产法院 bankruptcy court

破产接收receivership

破产受益人 receivers

破产 bankruptcy, insolvency

普通信托 ordinary trusts

欺诈fraud

期回报率periodic rate of return

期末程序end-of-term process

期末结果end-of-term consequences

期末应退还的保证金 refundable security deposit

期末租金调整条款租赁协议TRAC（Terminal Rental Adjustment Clause） leases

期权options

（合同文本）起草 draftsmanship

起飞take-off

（飞机的）起落架landing gear

起重机crane

起租日lease inception

契约covenants

契约受托人indenture trustee

签署sign, signature

前端支付front-end payment

前言preface

钱到钱的租赁（租赁业内对融资租赁的俗称）money-over-money lease

潜在冲突potential conflict

潜在减损potential impairment

欠款indebtedness

强制性的 enforceable

桥梁 bridge

桥式融通 bridge facility

侵犯 invasion

侵权infringement

侵占appropriation

清算人 liquidator

情报收集intelligence gathering

求偿金额amount of recourse

区别 distinction

区域化regionalization

趋降的利息费用曲线 downward sloped interest expense line

取代 substitute

权利要求 claim

权利资格entitlement

权益出资 equity contribution

权益负债率debt-to-equity ratio

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 insertion

权益投资人equity investor

权益证券equity securities

权益资本equity capital

权重weight

全额支付full-payout

全额支付还是非全额支付full-payout versus non-full-payout

全程服务租赁 FSL(full-service lease)

全额承诺 full commitment

全面解决方案total solution

全球调查global survey

全球化 globalization

全球租赁业 global leasing industry

全套服务租赁full-service lease

确定的条款 firm term

缺陷deficiency

确认 identification

让步concession

（经营租赁合同中的）让步条件quid pro quo

让与assignment

燃料使用税fuel use tax

(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格arbitrary and artificially high

value

认定 finding

认可 authorize

认证authenticate

认真草拟的合同条款 well-crafted contract clauses

融资出租人 financial lessor

融资交易出售的净利得net gain on sale of financing transactions

融资来源financing source

融资人financiers

融资条件financial terms

融资租赁financial leasing

融资租赁法律finance lease laws

融资租赁交易 financial leasing transaction

融资租赁协议finance lease ,capital lease

软（供大于求）市场soft (oversupplied) market

软件卖主 software vendor

软件 software

司法管辖区jurisdictions

三方网络triple net

渗透penetration

设备瑕疵 equipment defects

商品牌号trade names

商务条款 commerce clause, commercial terms

商业风险commercial risk

商业性销售mercantile-type sale

商业信托 business trust

商誉goodwill

上市公司 public-held companies

（一个新产品从构思到实际推入市场所用的时间）上市时间 time to market

上限 ceiling

上下限ups and collars

少数权益前收益 earnings before minority interest

设备成本 equipment cost

设备出租rental of equipment

设备抵押票据notes secured by equipment

设备风险的分担及管理 equipment risk allocation and management

设备经理asset manager

设备原值 OEC(original equipment cost)

设备租赁业equipment leasing industry

设备清单 Equipment Schedule

设备认定equipment identification

设施utility

神权法制theocratic legal system

审核内容清单 checklists

审计audits

审计官comptroller

(涉及租赁的)审慎性标准 prudential norms relevant to leasing

升级upgrade

生效日effective date

生效 enter into force

声明 declarations

声誉 reputation

剩余期间remaining period

剩余所得residual income

社团association

时间模式time pattern

实际上的所有权virtual ownership

实施enactment

实施补救 enforcing remedies

实现realization

实现价值 realize the value

实质上的所有权人substantive owner

实质先于形式substance over form

实质性合并substantive consolidation

实质性使用essential use

使用量amount of usage

使用权right to use

使用权租赁（对经营租赁的形容）usage leases

使用税use tax

使用条件 conditions of usage

（设备的）使用小时hours of use

市场的不完善market imperfection

市场参与者market participants

市场份额market share

市场规模 market size

市场环境marketplace

市场利率market rates of interest

市场摩擦market friction

市场渗透率market penetration

市场稳定性market stability

市政工程 public works

世界租赁大会World Leasing Convention

事故casualty

事实上的所有权actual ownership

事实真相检查程序merit review process

事先通知advance notice

事业费 operating expense

（飞机的）适航指令airworthiness directives

适销性(经营租赁协议中的暗示保证) merchantability

适用的证券法律applicable securities laws

适用的应纳税寿命applicable tax life

适用法律applicable law

收回recover

（从别国）收回（租赁物的）风险 repatriation

收取和支付 collect and disburse

收入和支出的确认 ncome and expense recognition

收益调整adjustment of yield

收益模型 earnings pattern

收益确认recognition of income

收益曲线yield curve

收益 gains

手段means

首期更改租赁协议first amendment leases

受款人payee

受权专营部门 obligopolies

受让人assignee

受托人trustee

受托责任fiduciary responsibilities

受益人 beneficiaries

授予人 grantor

售后回租 sales and leaseback

属性 attributes

术语terminology

数据传输data transmission

数据转换 data transfer

(对)数据管理(的)重要能力 significant date management capability

数字化digitization

司法场所judicial arena

司法协助重新占有judicially-assisted repossession

私人的或公有的 private and public

私人运送人 private carriers

私有化privatization

（支撑租赁交易的）四大支柱the four pillars

（区别融资租赁和经营租赁的）四项标准four criteria

讼案suits

所有者信托 owner trust

双赢事件 win-win event

双重课税协议 double taxation agreement

双重税double tax

（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double-dip tax leases

税tax

税法tax code

税后收益率 after-tax rate

税基 tax base

税前收益率pretax rate

税收taxation

税收风险 tax risk

税收利益转移tax benefit transfer

税收上的折旧 tax depreciation

(美国税法中的)税收所有权tax ownership

税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax lease

税务法规 tax status

税务条例tax regulations

隧道 tunnels

随附于所有权的风险和报酬risks and rewards incident to ownership

随机租金contingent rental, contingent rents

损害damage , prejudice

损耗exhaustion

损失deficiency, losses

损失赔偿金 liquidated damage

损失索赔deficiency claim

损益表income statement

缩水underwater

所得税income tax

所管理的已筹资金资产净额平均值 average managed net financed assets

所有权ownership, title

所有权的保留ownership retention

(对)所有权(的)满足感 pride of ownership

所有权权益ownership interest

所有权人titleholder

所有权自动转移 ATT (automatic transfer of title)

所有权租赁（对融资租赁实质的形容）ownership leases

所有者 owner

所在地location

（银行的）锁箱和自动转存安排lock box collection and sweep arrangement

锁箱账户lock box account

诉讼 action, litigation

摊销amortize

摊销进度表amortization schedule

套期保值 hedge

(对)特定对象直接销售 private placement

特别优先权规则 special priority rules

特殊目的实体special purpose entity（SPE）

特殊预提税 particular withholding tax

特许权franchise

（持有）特许权（的）期间 concession period

特许使用权费royalties

特许 concession, license

（融资租赁）特有的三边关系 distinctive triangular relationship

提交 tender

提留 retention, withhold

(为)提前结束（租赁协议而作的）支付 lease termination payment

提前结束任择权 ETO(early termination option)

提前结束时的罚金erlay termination penalty

提前结束 early termination

提前买断EBO (early buyout)

提取准备金 provisioning

替代的服务者 replacement servicers

替换件replacements

(用附加税)填补（福利开支）clawback

(可)填补空缺(的)市场niche market

条款 provisions

铁路车辆的短期租赁 trip leases

通行费toll

通用车队common carriage

通用性commonality

通用租赁文本universal lease documentation

通货紧缩deflation

同客户持续而紧密的接触 continuous and close customer contact

同期利率coterminous rate

同义词synonyms

同意consent

同意或非经同意的留置权 consensual or non-consensual lien

同质性homogeneity

（卖主的对谁都一样的）统一销售计划 one-off program

"捅破公司的面纱" piercing the corporate veil

投标申请书request for proposal

投入税 input tax

投资等级信用评级investment grade credit rating

投资公司investment company

投资回报investment return

投资净损失中的权益 equity in net loss of invests

投资人investors

(投资)组合 portfolio

推定出售 constructive sale

推进程序roll-out process

推论 presumption

推土机 bulldoze

退出 denunciation

(物理性能的)退化physical deterioration

退租设备off-lease equipment

托收 collection

拖欠delinquencies

拖延的持续时间duration of delay

T型账户 T-account

外包outsourcing

（电脑的）外部设备peripheral

外国投资的易受控制程度amenability to foreign investment

网络联接器件 network connection device

网络networks

完善perfection

委托人信托 grantor trust

委托人 grantors

维持费用carrying amount

维修保养合同maintenance contract

（飞机发动机的）维修间隔期 maintenance interval

维修计划书MPD(maintenance planning document)

违约 default

伪装的租赁资产买入人（指融资租赁的承租人）disguised purchaser of the leased asset

未被全额担保的债权人undersecured creditor

未交付 non-delivery

未决程序proceedings pending

未来的现金流 future cash flow

未来租赁付款future lease payment

未实现财务收益 unearned finance income

（经营租赁中）未摊销的余值unamortized residual value

文件制作及提供documentation

文据instrument

窝工时间down time

无担保的残值unguaranteed residual value

无担保的债权人unsecured creditor

无信用等级的unrated

无形权益 intangible benefit

无形资产intangible assets

物权real rights

五个不同的框架 (指租赁交易的环境条件)five different frameworks

细则 by(e)-laws

(法院裁决前)先收回财产prejudgment property recovery

先行融资 prefund

先租后买rent-to-buy

先以租赁合同方式租用后以融资租赁合同方式租入rent-to-leases

闲置的能力idle capacity

（保险中的）险别coverage

现金抵押 cash collatera1

现金流cash flow

现金流偿债能力比率cash flow coverage ratio

现金收入及现金运用cash receipts and cash applications

现金选择 cash election

现金支付能力liquidity

现有银行信贷额度的保留preservation of exist bank line

现值present values

（飞机上）限制其使用小时的部件life-limited parts

线路板 circuit board

相似性similarity