专业词汇 |
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中英对照租赁词汇
发布时间：2011-7-13 13:37:00|| 点击：4038次|| 文章分类：专业词汇|| 发布人：翻译家(Fanyijia.com)
A 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 B 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 C 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 D 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 E 二手市场的广度及深度 secondary market breadth and depth F 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 G 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 H 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 K 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 L 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 M 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 N 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 O 偶然销售causal sale 偶然销售豁免occasional sales exemption 欧洲租赁协会Leaseurope P 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 Q 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 R 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 S 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 T 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 X 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 相关性 correlation 项目item 项目风险project risk 项目融资 project finance 消费税consumption tax 消费者价格指数consumer price index 消费者交易consumer transaction 消费者有担保交易consumer secured transaction 销售成本 cost of sale 销售额的百分比percentage of sales 销售价格selling price 销售开发团队 sales origination teams 销售量sales volume 销售收入 sales proceeds 销售税sales taxes （专属公司的）销售协助型租赁 sales-aid leasing 销售型租赁 sales-type lease (在有着不同法规情况下的)协调harmonization 协议agreement 胁迫 duress 新产品系列 new product family 新兴租赁市场emerging lease markets 新增借款利率incremental borrowing rate of interest (经营租赁中的)信贷导向型出租人 credit-oriented lessor 信托契约法Trust Indenture Act 信托账户trust account 信息技术资产IT assets 信息 information 信用担保程序credit underwriting process 信用变化 credit development 信用等级credit rating 信用等级下降downgraded 信用风险credit risk 信用风险的分担及管理 credit risk allocation and management 信用及流动性增级credit and liquidity enhancement 信用记录和规模credit history and profile 信用卡credit card 信用卡应收款 credit card receivables 信用增级credit enhancement 信用证letter of credit 信誉creditworthiness 行使（某项权利，例如购买任择权时的）价格exercise price 性能价格曲线price/performance curve 修改amendment 修理repair (依靠电脑的层析)X射线摄影机 CAT(computer-added tomograph) 削弱性效应dampening effect 许可证税excise tax 许可证协议licensing agreements 循环贷款融通 revolving loan facility 续租任择权option to renewal Y 押金账项deposit account 演变evolution 延迟交付 delay in delivery 样品示例sampling 样品 sample 延缓的诉讼stayed actions 延缓履行moratorium 延期extension, suspension 延期纳税tax deferral 衍生的金融工具derivative financial instruments 演示illustration 验收证书certificate of acceptance 遥远的或有事件remote contingency 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 value 亚洲租赁协会AsiaLeaae 业绩 performance 业务方式设计structuring 业务方式structures 业务开发business generation 业务收购business acquisition 业主医院 proprietary hospital 一般无形物general intangible 一次或多次付款a payment or serious payments （飞机返还时的维修状况同交付时）一模一样原则mirror-in/mirror-out principle 一应俱全的车厢 dedicated carriage 一站式采购one-stop shopping 医院治疗hospitalization 移动通信 cellular(mobile) 移动性mobility 已调整税基 adjusted tax basis 已融资资产净额 net financed assets 以第三方到期医疗应收款作为质押collateralized by third party medical receivables due 以收费为基础的融资服备 fee-based financing services 义务的承担incurrance of an obligation 溢价appreciation 银行报价bank quote 银行的下属机构bank affiliates 印记 hallmark 应付租金 rentals payable 应纳税的 taxable 应收费fee receivable 应收款损失备抵金 allowance for losses on receivables 应收未收租赁付款uncollectible lease payments receivable 应收账款 accounts receivables 应收最小租赁付款minimum lease payments receivable 应税所得 taxable income 应有的审慎 due diligence 英国租赁协议及租购合同的会计处理SSAP 21 隐含利率implicit interest rate 营利性医院profit-making hospital 营业及开业许可税 business and occupation tax 硬件 hardware 佣金commissions 用过的设备的租赁 used equipment leasing （合同中的）用语language 优先权 priorities 优先所有权或权利superior title or right 邮电部门PTT,s(postal and telecommunication entities) 游说努力lobby effort 幼稚的nascent 有担保的残值guaranteed residual value 有担保的融资secured financing 有担保或无担保的 secured or unsecured 有担保的债权人secured creditor 有活力的 vibrant 有利有弊 pros and cons 有说服力的案例convincing case 有线电视网络cable TV network 有限能力limited ability 有线(通信)fixed wire 有限责任公司limited liability company 有效的所有权effective ownership (对抗辩的)有效放弃effective waiver of defenses 有效性 effectiveness 有形和无形资产 tangible and intangible assets 有用寿命useful life 有约束力的协议 binding agreement 余额 remaining balance 余值保险 RVI(residual value insurance) 余值捕捉 residual capture 余值担保 residual guarantee 余值地位（指出租人承担余值风险的处境） residual position 余值风险 residual exposure, residual risk 余值实现residual realization 预防性保养 preventive maintenance 预付的租赁付款pre-paid lease payments 预提税withholding tax 预先设定的底价preestablished floor 预先确定了的期间 predetermined period 预先的书面同意prior written consent 预先的书面通知 prior written notice 原地再处置in-place remarketing 远期掉期forward start swaps 远期利率协议 forward rate agreement 运输transportation 允许permission Z 灾变casualty 再处置remarketing 再出租re-leasing 再投入 reinvestment 窄机身飞机narrow-body aircraft 债权人creditors 债务发行成本 debt issuance costs 债务期限debt maturities 债务契约 debt covenant 债务－权益处理debt-equity treatment 债务人obligor, debtor 债务证券debt securities 债务证书debt instruments 债务资本 debt capital 债务 obligations 债息debt service 暂行租金（在租金首付日应付的租金）interim rent 赞助计划sponsored program 站得住脚的标准supportable standard 噪声 noise 增级的设备信托证书enhanced equipment trust certificate 增长率growth rate 增值服务value-added services 增值税VAT(value added taxes) 责任限度limitation of liability 章程prospectus 账面结存价值carrying value 账面亏损book loses 账面收入 book income 账项accounts 战略性建议strategic recommendations 占有possession (对)占有的延伸提留extended retention of possession 折旧抵扣 depreciation deductions 折旧费用 depreciation expense 折旧好处depreciation benefit 折旧期间 depreciation period 折旧提存depreciation allowance 折现率 discount rate 折现值discounted present value 折余价值depreciated value 真人 real person 真实租赁true lease 真实租赁协议true leases 诊断设备diagnostic equipment 诊所 clinic 正常结束 normal terminations 正常可折旧寿命 normal depreciable life 正供出售证券available-for-sale securities 争议解决程序 dispute resolution process 证券化池 securitization pool 证券化交易securitization transactions 证券化资产securitization assets 证券委员会国际组织 IOSCO(International Organization of Securities Commissions) 证实 authentication 证书certificate 政府（指定）的代理机构governmental agency 政府机构 governmental body 政府基金governmental fund 政府征用 governmental taking 支付金额 payment amount 支线飞机regional jet 知识产权 intellectual property right 执行implementation 执行成本 executory cost 执照 permit 直接和间接损失direct and consequential damage 直接融资租赁direct financing lease 直接税 direct tax 直接购买outright purchase 直升机helicopters 直线法折旧straight-line depreciation 直线法straight line basis 直线法确认straight-line recognition 直销 outright sale 指数index 指定车型及司机的合同车队DDC (dedicated contract carriage) 指定最低运输量的合同车队 dedicated capacity carriage 指定的位置designated location 指名的所有权人 named owner 职业资格证 job qualification sheet (来自)制造商(的)补贴manufacturer subsidy 质量差幅quality spread 治疗设备 therapeutic equipment, treatment equipment 滞留成本法（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） sunk cost method 周转时间 turn around time 专长expertise 专属公司 captives 专属金融公司captive finance company 专业公司specialist firm 专业化的独立的公司specialized independents （只处置某类设备的）专业性再处置公司exclusive remarketing firms 转承债务vicarious liability 转售 resell 转移 transfer 转出租(租入是为了出租) rent-to-re-rent 转租赁 sublease 装置features 装运shipping 咨询及顾问服务consulting and advisory services 资金掣肘capital constraint 资本充足率gear ratio, gearing, leverage ratio 资本费用 capital cost 资本分派capital allocation 资本化 capitalize 资本市场capital market (所承担的)资产残值风险exposure to residual asset value (经营租赁中的)资产导向型出租人 asset-oriented lessor 资产的取得acquisition of assets 资产抵押 pledge 资产风险保险asset risk insurance 资产负债表的表现 financial statement appearance 资产负债表日 balance sheet date 资产负债表外证券化off-balance sheet securitizations 资产跟踪asset tracking 资产回报率ROA(return on assets) 资产减损impairment of assets 资产特点asset specificity 资产证券化asset securitization 资产支持型融资 asset-backed financing 资产 asset 资格apacity, status 资金成本 cost of capital 资源 resources 字节 byte 自保公司self-insured corporations 自动调整条款escalation clauses 自力支撑的衍生工具 free standing derivative instruments 自然资源开发权协议agreement concerning rights of explore natural resources 自由折旧规则liberal depreciation rules （该公司）自有的专长in-house expertise 自有资金负债率 debt-equity ratios 自由酌情处理 discretion 自助性重新占有 self-help repossession 中程双过道（指飞机）intermediate twin-aisle 中级市场租赁 middle-market leasing 中小型企业SMEs 中央集权central authority 终止terminate 终止日后的接续 continuation beyond the termination date 终止（租赁的）通知notice of termination 仲裁arbitration 种类category 重要事实material facts 综合收入 comprehensive income 综合性再处置公司nonexclusive remarketing firms 主服务者primary servicer 主权风险 sovereign risk 主营业地principal office and place 主租赁协议master lease （期满但租赁物未退还时的）逐月收取的租金 month-to-month rentals 租购合同 hire purchase contracts 租购融资 lease-purchase financing 租购协议hire purchase agreement 租还是买 lease versus purchase 租借leasehold 租金rent,rental 租金流rental stream 租金支付payment of rentals 租金首付日rent commencement date 租金收入rental income 租金水平（费率）rental rates 租金税 rental tax 租赁leasing, leasehold 租赁安排leasing arrangement 租赁财产leased property 租赁费（对租金中所含收益部分的形容） lease fee 租赁付款次数number of lease payments 租赁负债lease liabilities 租赁公司 leasing company (对)租赁(的)管制leasing regulation 租赁期限 lease term 租赁设备leased equipment 租赁申请 lease application 租赁税 lease tax 租赁物件 leased items 租赁协议登记 lease registry 租赁协议分类 classification of leases 租赁协议管理人 lease manager 租赁协议及租赁资产组合证券化securitization of leases and leased assets portfolio 租赁协议开始日inception of the lease 租赁协议正文master lease illustration 租赁协议组合 lease portfolio 租赁协议 leases, leasing agreement 租赁信贷限额lease lines of credit 租赁研讨会 workshop on leasing （手工的或电脑的）租赁业务管理系统leasing systems 租赁业务(的)许可 licensing of lease activity 租赁业务 leasing activities (对)租赁应收款(的)无追索出售non-recourse sale of lease receivable 租赁原值original lease value 租赁占国内生产总值的份额leasing,s share of GDP 租赁周期的六个阶段the six phase of leasing cycles 租赁专业人员 leasing professionals 租赁资产 leased assets 租入人hirer （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-in/lease-out 组别tranches 组合（中的设备类型的）集中程度portfolio concentration 追索权recourse 追溯性运用retrospective application 最低可接受费率 hurdle rate 最低资本 minimum capital 最低租金费率minimum rental rate 最短租赁期限 minimum lease terms 最新技术 state-of-art technology 最终可用寿命ultimate useful life 最终用户end-users 做广告advertising 着陆landing
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