财务会计术语中英对照

[财务]会计&财务术语的中英对照apaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability（德国）生产责任法action诉讼actualownership事实上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee管理费AdministrativeLaw（美国）行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议aircraftregistry飞机登记airframe（飞机的）机身airports机场airworthinessdirectives（飞机的）适航指令alliances联盟allocationoffinanceincome财务收益分配allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修改AmericanLawInstitute美国法学会amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage使用量AMT(AlternativeMinimumTax)（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriation侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue(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'slengthtransaction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articlesofincorporation公司章程AsiaLeaae亚洲租赁协会assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的出租人asset-orientedlessor(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attheexpiry期限届满时ATT(automatictransferoftitle)所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所管理的已筹资金资产净额平均值aviationauthority民航当局backed-upservicer替补服务者backhoe反铲装载机balancesheetdate资产负债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑（在一起的）附加服务bundling捆绑（服务）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则byte字节cableTVnetwork有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capitalallocation资本分派capitalconstraint资金掣肘capitalcontribution出资额capitalcost资本费用capitalexpenditure基建费用capitallease融资租赁协议capitalmarket资本市场capitalize资本化captivefinancecompany专属金融公司captives专属公司carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcollatera1现金抵押cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金收入及现金运用casualtyvalue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-addedtomograph)依靠电脑的层析X射线摄影机category种类causalsale偶然销售ceiling上限cellular(mobile)移动通信centralauthority中央集权certificateofacceptance接受证书、验收证书certificateofparticipation共享证书certificate证书charitabletrust公益信托chattelmortgage动产抵押chattelpaper动产文据checkingaccount存款支票户checklists审核内容清单circuitboard线路板civilandcommerciallaw民商法CivilCode（德国）民法典civillawcountry（欧洲大陆各国的）大陆法系国家claim权利要求classes级别classificationcriteria归类标准classificationdetermination类别的确定classificationindicators分类指标classificationofleases租赁协议分类classificationopinion分类观点classificationprocess归类过程clawback(用附加税)填补（福利开支）client顾客clinic诊所collateralagent副代理人collateraltrackingsystem抵押物跟踪制度collateralvalue抵押物价值collateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款作为质押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商务条款commercialrisk商业风险commercialterms商业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry（英美等）海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步、特许conclusion结论conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure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consensualornon-consensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvisoryservices咨询及顾问服务ConsumerCreditAct（德国）消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保交易consumertransaction消费者交易consumptiontax消费税container集装箱contingentrental随机租金contingentrents随机租金continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintenance（对设备的）合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同出售contractingcost缔约成本contractingstates缔约国contractsforservices服务合同contractualprovisions合同条款contributions出资ConventionontheRecognitionandEnforcementofForeignArbitralAward承认和执行外国仲裁裁决公约convention公约convertedsubordinatednotes可转换次级票据convincingcase有说服力的案例coreframework核心框架corporateaircraft公务（飞）机corporatedebtmarket公司债市场corporateguarantees公司担保corporateincometax公司所得税corporation公司correlation相关性costofcapital资金成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率counsel律师counterclaim反诉counterpart副本courseofdealingandusageoftrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机creditandliquidityenhancement信用及流动性增级creditcardreceivables信用卡应收款creditcard信用卡creditdevelopment信用变化creditenhancement信用增级credithistoryandprofile信用记录和规模creditrating信用等级creditriskallocationandmanagement信用风险的分摊及管理creditrisk信用风险creditunderwritingprocess信用担保程序credit-basedlessor立足于信用的出租人credit-orientedlessor(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criticalgoals关键性目标cross-borderfunding跨境融资currencyrisk货币风险currentandnon-currentliabilities当期及非当期负债currentratio流动比率currentrealization即期实现cushion缓冲customercontact客户联系customer'spurchasecycle客户的购买周期customers客户damage损害dampeningeffect削弱性效应datatransfer数据转换datatransmission数据传输DDC(dedicatedcontractcarriage)指定车型及司机的合同车队dealerlessors供应商出租人debtcapital债务资本debtcovenant债务契约debtinstruments债务证书debtissuancecosts债务发行成本debtmaturities债务期限debtsecurities债务证券debtservice债息debt-equityratios自有资金负债率debt-equitytreatment债务－权益处理debtor债务人debt-to-equityratio权益负债率decay（机械设备的）腐蚀declarations声明dedicatedcapacitycarriage指定最低运输量的合同车队dedicatedcarriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasancestructures带有废止条款的结构defense抗辩deficiencyclaim损失索赔deficiency损失、缺陷definitionalmaze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delayindelivery延迟交付delinquencies拖欠deliveryandacceptanceprocess交付及验收程序denunciation退出depositaccount押金账项deposittaker存款接受者deposition处置depreciatedvalue折余价值depreciationallowance折旧提存depreciationbenefit折旧好处depreciationdeductions折旧抵扣depreciationexpense折旧费用depreciationperiod折旧期间deregulation解除管制derivativefinancialinstruments衍生的金融工具designatedlocation指定的位置detention扣押detraction减损developedandmaturemarket发达而成熟的市场diagnosticequipment诊断设备differentiation差别化digitization数字化dilutedearningpershare每股稀释后收益directandconsequentialdamage直接和间接损失directfinancinglease直接融资租赁directtax直接税disasterrecoveryservices（电脑租赁的）救灾服务disclaimer免责disclosureitems披露项目discountrate折现率discountedpresentvalue折现值discretion自由酌情处理discrimination差别待遇disguisedcreditsale变相信贷销售disguisedpurchaseroftheleasedasset经过伪装的租赁资产买入人（指融资租赁的承租人）disputeresolutionprocess争议解决程序dissolution解散distinction区别distinctivetriangularrelationship特有的三边关系distribution分配diversenuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domesticlaw国内法doubletaxationagreement双重课税协议doubletax双重税double-diptaxleases（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downpayment定金downtime窝工时间downgraded信用等级下降downwardslopedinterestexpenseline趋降的利息费用曲线draftsmanship（合同文本的）起草duediligence应有的审慎durability耐久性durationofdelay拖延的持续时间duress胁迫------------------------------------earlybuyout提前买断earlytermination提前结束earningsbeforeminorityinterest少数权益前收益earningspattern收益模型EBO(earlybuyout)提前买断economicbenefits经济利益economicclimate经济气候economiclife经济寿命economicownership经济上的所有权education教育effectivedate生效日effectiveownership有效的所有权effectivewaiverofdefenses（对）抗辩的有效放弃effectiveness有效性electronicmail电子邮件eligibility合格性embedded嵌入emergingleasemarkets新兴租赁市场employeebenefitplans雇员福利计划enactment实施encumbrance留置权end-of-termconsequences期末结果end-of-termprocess期末程序endsup倒闭end-users最终用户enforceable强制性的enforcingremedies实施补救engine发动机enhancedequipmenttrustcertificate增级的设备信托证书enterintoforce生效entitlement权利资格EnvironmentalLiabilityAct（德国）环境责任法EPS(earningpershare)每股收益率equalizing等量化equipmentcost设备成本equipmentdefects设备瑕疵equipmentidentification设备认定equipmentleasingindustry设备租赁业equipmentriskallocationandmanagement设备风险的分担及管理EquipmentSchedule设备清单equitableowner衡平法上的所有权人equitycapital权益资本equitycontribution权益出资equityinnetlossofinvests投资净损失中的权益equityinsertion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）equityinvestor权益投资人equitysecurities权益证券ERISA（EmployeeRetirementIncomeandSecurityAct）（美国）雇员退休收入及担保法escalationclauses自动调整条款essentialuse实质性使用estate（房地产）产业estimatedremainingperiod估计的剩余期间estimatedresidual估计的余值estimates估计ETO(earlyterminationoption)（对）提前结束（的）任择权evolution演变excesscash过剩现金excessdeduction超额扣减exchange交换excisetax许可证税exclusiveremarketingfirms（只处置某类设备的）专业性再处置公司executorycost执行成本exemptassets免税资产exemptentity免税机构exercisable可行使的exerciseprice行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIMbank（美国）进出口银行expenditure开支expertise专长expirationoftheinitialleaseterm初始租赁期限的届满exposuretoresidualassetvalue所承担的资产残值风险expresswarranty明示的担保extendedretentionofpossession对占有的延伸提留extension延期externalreportingrisk财务报告引起的外部风险FAA(FederalAviationAdministration)(美国)联邦航空署facevalue面值factoringcompany代理融通公司fairmarketvalueleases公允市值租赁（指租金按租赁市场的常见数额来确定）fairmarketvaluetransactions公允市值交易fairvalue公允价值fairwearandtear合理磨损FASB(FederalAccountingStandardsBoard)13（美国）财务会计标准委员会第13号说明：租赁FASIT(financialassetsecuritizationinvestmenttrust)金融资产证券化投资信托fatalillness绝症features装置federalincometax联邦所得税FederalTaxCourt（德国）联邦税务法庭federallyguaranteedmortgage联邦保证抵押feereceivable应收费feesubordination附加费fee-basedfinancingservices以收费为基础的融资服备Felalease拉美租赁协会fiberoptics光纤fiduciaryresponsibilities受托责任filing备案financeandotherincome财务及其它收入financecharges财务费用financecompanies金融公司、财务公司financeleaselaws融资租赁法律financelease融资租赁协议financialassets金融资产financialbottomline财务底线financialcomponents财务成份financialdistortion财务失真financialinstitution金融机构financialinstruments金融证书，金融工具financialleasingtransaction融资租赁交易financialleasing融资租赁financiallessor融资出租人financialperformance财务业绩financialratios财务比率financialreality财务现实financialreportingrisk(因财务失真所导致的)财务报告风险financialstatementappearance资产负债表的表现financialterms融资条件financiers融资人financingsource融资来源finding认定firmterm确定的条款firstamendmentleases首期更改租赁协议fivedifferentframeworks（作为租赁交易宏观环境的）五个不同的框架fixedinvestmenttrust固定投资信托fixedpurchaseoption固定价格购买任择权fixedrate固定利率fixedwire有线(通信)fixturefiling固定备案flexibility灵活性floatingleaseaccruedinterestreceivable浮动租赁应计的应收利息fluctuation波动FMRV(fairmarketrentalvalue)公允的租金市值footnotedisclosure通过附注披露foreclosuredisposition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formreport格式报告forwardrateagreement远期利率协议forwardstartswaps远期掉期fourcriteria（区别融资租赁和经营租赁的）四项标准fractionalinterest零散权益franchise特许权fraud欺诈freestandingderivativeinstruments自力支撑的衍生工具fromcradletograve从摇篮到坟墓（指自始至终全程服务）front-endpayment前端支付FSL(full-servicelease)全程服务租赁fuelusetax燃料使用税fullcommitment全额承诺fulldisclosure充分披露full-payoutversusnon-full-payout全额支付还是非全额支付full-payout全额支付full-servicelease全套服务租赁fundappropriation拨款fundrisk筹资风险fundingresources筹资渠道fundingrisk筹资风险furnish供应futurecashflow未来的现金流futureleasepayment未来租赁付款---------------------------------------------------GAAP(generallyacceptedaccountingprinciple)公认会计准则gains收益gearratio资本充足率gearing资本充足率generalintangible一般无形物geographicdistance地理上的距离GermanInsolvencyAct德国破产法globalleasingindustry全球租赁业globalsurvey全球调查globalization全球化goods货物goodwill商誉governmentalagency政府（指定的）代理机构governmentalbody政府机构governmentalfund政府基金governmentaltaking政府征用GPTD(grossprofittaxdeferral)毛利税递延grantortrust委托人信托grantors委托人grantor授予人growthrate增长率guaranteedresidualvalue有担保的残值guarantee担保-------------------------------------------------hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题healthcaremerchantfundincorporation保健商融资公司healthcarereceivables保健应收款healthcareservices保健服务healthcareprovider保健提供者heavymaintenance大修hedgeagainstinflation抵御通涨hedge套期保值helicopters直升机hell-orhighwaterclauses绝对责任条款hightechnologyleasing高技术租赁hirepurchaseagreement租购协议hirepurchasecontracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hoursofuse（设备的）使用小时hurdlerate最低可接受费率-----------------------------------------------IAS(InternationalAccountingStandard)17国际会计准则17租赁IDC(initialdirectcosts)初始直接费用identification确认idlecapacity闲置的能力IFC(InternationalFinanceCorporation)国际金融公司illness疾病illustration演示immaterialitems非实质性事项immediatelyavailablefund立即可以得到的资金impairmentofassets资产减损implementation执行implicitinterestrate隐含利率impliedacceptance默认接受impliedwarrantyorguarantee暗示的担保in-boundleases进口租赁inceptionofthelease租赁协议开始日incomeandexpenserecognition收入和支出的确认incomestatement损益表incometax所得税incrementalborrowingrateofinterest新增借款利率incurranceofanobligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenturetrustee契约受托人independentdirector独立董事indexedrate指数利率（指跟着某个基准利率走的利率）index指数indirectbankleasing间接的银行租赁indirecttax间接税individuallessees个人承租人industrialization工业化industrydynamics行业动向industrylingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-houseexpertise（该公司）自有的专长initialaccounting初始的会计处理initialcaselaw初始判例法initialleaseterm初始的租期innovation创新in-placeremarketing原地再处置inputtax投入税insidertransaction内部交易insolvency破产inspectionfindings检验结果inspectionreport检验报告inspection检验inspector检验员institutionalfinance机构融资instrument工具、文据insurancecarrier承保人insuranceclaims保险索赔insurancecoverage保险类别insurancefunction保险功能insurancepolicy保险单intangibleassets无形资产intangiblebenefit无形权益intellectualpropertyright知识产权intelligencegathering情报收集intentionalorgrosslynegligentact故意的或严重疏忽的作为interestandfeeincome利息和收费收入interestcomponentofscheduledpayments排定进度付款的利息部分interestratespreads利差interestrateswaps利率掉期interimrealestatefinancing不动产过渡性融资interimrent暂行租金（在租金首付日应付的租金）intermediatetwin-aisle中程双过道（指飞机）internalpreference（所披露的信息严重扭曲时的）内部参考internationalfinancialleasingofequipment国际设备融资租赁internationalleasingcommunity国际租赁界internationalregistrationrequirementplan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiodtaxallocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investmentcompany投资公司investmentgradecreditrating投资等级信用评级investmentreturn投资回报investors投资人invoice发票IOSCO(InternationalOrganizationofSecuritiesCommissions)证券委员会国际组织IRC（InternalRevenueCode）（美国）国内税收法irrevocable不可撤销的IRS(InternalRevenueService)(美国)国内税务局issuenotes出立票据issuer发行人ITassets信息技术资产item项目--------------------------------------------------jobqualificationsheet职业资格证judge法官judgement裁决judicialarena司法场所judicially-assistedrepossession司法协助重新占有junkbonds垃圾债券jurisdictions司法管辖区----------------------------------------------label标记landinggear（飞机的）起落架landing着陆language（合同中的）用语largeticketasset大额资产leaseapplication租赁申请leasefee租赁费（对租金中所含收益部分的形容）leaseformovables动产租赁协议leaseinception起租日leaseintendedassecurity担保意向租赁leaseliabilities租赁负债leaselinesofcredit租赁信贷限额leasemanager租赁协议管理人leaseportfolio租赁协议组合leaseregistry租赁协议登记leasetax租赁税leaseterminationpayment（为）提前结束（租赁协议而作的）支付leaseterm租赁期限leaseversuspurchase租还是买leasedassets租赁资产leasedequipment租赁设备leaseditems租赁物件leasedproperty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-purchasefinancing租购融资leases租赁协议Leaseurope欧洲租赁协会leasingactivities租赁业务leasingagreement租赁协议leasingarrangement租赁安排leasingcompany租赁公司leasingprofessionals租赁专业人员leasingregulation对租赁的管制leasingsystems（手工的或电脑的）租赁业务管理系统leasing'sshareofGDP租赁占国内生产总值的份额leasing租赁legalarrangement法律安排legalconsequences法律后果legalentity法人legalfees法律费legalform法律形式legalissue法律课题legalownership法定所有权legalowner法定所有权人legalright法定权利legalrisk法律风险legalstatus法律地位legaltitle法定所有权legaltreatment法律处理legallyempowered法律授权的legitimatebusinesspurpose合法的营业目的lenders放款人lenientterms宽松条款lesseeintent承租人的意向lessee承租人lessor'sinternalstaff出租人的内部人员lessor出租人letterofcredit信用证levelofcollateral抵押水平leverageborrowings杠杆借款leverageratio资本充足率leveragedlease杠杆租赁levy扣押liabilities负债liberaldepreciationrules自由折旧规则license特许licensingagreements许可证协议licensingofleaseactivity对租赁业务的许可liendate留置日lien留置权life-limitedparts（飞机上）限制其使用小时的部件limitationofliability责任限度limitedability有限能力limitedliabilitycompany有限责任公司liquidateddamage损失赔偿金liquidator清算人liquidityfacility流动性融通liquiditysupport流动性支持liquidity现金支付能力litigation诉讼loansdisguisedasleases伪装成租赁的贷款loan-typefinancing贷款型融资loan贷款lobbyeffort游说努力locallaw当地法律localstatues当地法规localtax地方税location所在地lockboxaccount锁箱账户lockboxcollectionandsweeparrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车longtermrentalcontract长期出租合同losscontainment亏损防堵lossratio赔付率losses损失lostsaleslosses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机会所带来的损失----------------------------------------------MACRSdepreciation（美国的）加速成本回收的折旧maintainreserves（飞机租赁中承租人承担的）保养准备金maintenancecontract维修保养合同maintenanceinterval（飞机发电机的）维修间隔期maintenancepoliciesandprocedures保养方针及程序make-wholepremium凑整升水managerialreportingrisk（财务报告导致的）管理层报告的风险manipulationofaccountingprinciples对会计准则的巧妙运用manufacturersubsidy（来自）制造商（的）补贴marginaltaxrate边际税率marketfriction市场摩擦marketimperfection市场的不完善marketparticipants市场参与者marketpenetration市场渗透率marketratesofinterest市场利率marketshare市场份额marketsize市场规模marketstability市场稳定性marketplace市场环境masterleaseillustration租赁协议正文masterlease主租赁协议materialfacts重要事实maturity到期日means手段measurementcriteria衡量标准mechanism机制memoryfunction备忘功能mercantile-typesale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并meritreviewprocess事实真相检查程序middle-marketleasing中级市场租赁MIGA（MultilateralInvestmentGuaranteeAgency）多边投资担保署minimumcapital最低资本minimumleasepaymentsreceivable应收最小租赁付款minimumleaseterms最短租赁期限minimumrentalrate最低租金费率mirror-in/mirror-outprinciple（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monetarypolicy货币政策money-over-moneylease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monolineinsurer单一险种保险人monopolies垄断部门monopoly垄断month-to-monthrentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgageloanplacement抵押贷款安排motorcarrierfee机动车费MPD(maintenanceplanningdocument)维修计划书MRI(magneticresonanceimaging)核磁共振成象multiplejurisdiction涉及多个司法管辖区的multi-yearsleasecommitment多年的租赁款项承付municipaltradetax地方贸易税-------------------------------------------------namedowner指名的所有权人narrativereport陈述式报告narrow-bodyaircraft窄机身飞机nascent幼稚的nationalindependentfull-serviceleasingrentalfirms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（TheNationalConferenceofCommissionersonUniformStateLaws）（美国）统一州法律委员会全国会议negligence过失nenrenewalpenalties期末若不留购或不续租时的罚金netcashinvestmentoutstanding净现金出资余额netcollectiblevalue可回收净额netearnings净收益netfinancedassets已融资资产净额netgainonsaleoffinancingtransactions融资交易出售的净利得netinvestmentoutstanding净出资余额netlease净租赁（指不附带任何技术服务的租赁）netmargin净收益netofdeferredtaxes递延所得税后净额nettaxableincome净应税收入netvalue净值networthtax净财富税networkconnectiondevice网络联接器件networks网络newproductfamily新产品系列nichemarket可填补空缺的市场noise噪声nominalprice名义价格nominalpurchaseoption名义价格购买任择权non-accrualstatus不应计的状态non-appropriation不得挪用non-cancellablelease不可撤销的租赁协议non-conformingequipment不合格设备non-contractingstates非缔约国nondebtinterest非债务利益non-delivery未交付nonexclusiveremarketingfirms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeledprogram(卖主同出租人各归各的)销售计划nonoperatingleasing非经营租赁non-ownershipforbalancesheet不在资产负债表上资本化nonpossessorypledge非占有的抵押non-recoursesaleofleasereceivable对租赁应收款的无追索出售non-substitutionclause不得替代条款nontaxlease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)normaldepreciablelife正常可折旧寿命normallease常规租赁normalterminations正常结束notarization公证人的公证notarysystem公证制度notessecuredbyequipment设备抵押票据noticeoftermination终止（租赁的）通知numberofleasepayments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasionalsalesexemption偶然销售豁免OEC(originalequipmentcost)设备原值offbalancesheetfinancing表外融资off-balancesheetsecuritizations资产负债表外证券化offeringandsale发售和出售officialtaxdepreciationtables官方（制订的）税收折旧表off-leaseequipment退租设备offsettingclaims抵销请求权omission不作为on-conditionparts（飞机上）根据具体情况决定可否使用的部件one-offprogram（卖主的对谁都一样的）统一销售计划one-stopshopping一站式采购one-wayconsumertruckrentalbusiness单程客户载重汽车出租业务operatingexpense事业费operatingleases经营租赁协议operatingleasing经营租赁operationalefficiency经营效率OPIC(OverseaPrivateInsuranceCorporation)海外私人保险公司optiontobuy购买任择权optiontopurchase购买任择权optiontorenewal续租任择权options期权ordinarycourse常规过程ordinarytrusts普通信托organizationaldocuments机构文件originalcollateral初始抵押品originalleasevalue租赁原值originatinglessor作为发起人的出租人originator发起人out-boundbig-ticketleasing大宗出口租赁outpatientclinic门诊诊所outrightpurchase直接购买outrightsale直销outsourcing外包overcollateralization超额提供抵押overhaul检修ownertrust所有者信托owner所有者ownershipinterest所有权权益ownershipleases所有权租赁（对融资租赁实质的形容）ownershipretention所有权的保留ownership所有权------------------------------------------------packaging包装parameter参数parent母公司participants参与者particularwithholdingtax特殊预提税partnership合伙企业partners合作伙伴partssale（再处置中的）部件出售parts部件partyidentification对当事方的认定passiveinvestmenttrust被动投资信托pass-throughentity传递实体pattern模式payee受款人paymentamount支付金额paymentdue已到期应付款paymentofrentals租金支付payors付款人pay-throughnote定付(证券)peculiartaxshelterprovisionofliquidationproceeds对请算得款的特定的避税规定penetration渗透persecorporations本质上的公司percentageofsales销售额的百分比perfection完善、保全performance业绩、履行periodicrateofreturn期回报率peripheral（电脑的）外部设备permanentfundingactivities长期资金融通方式permanentfundingvehicles长期性的融资工具permission允许permit执照personalpropertyleasing动产租赁personalpropertytax动产税personalresume个人简历perspective（看问题的）角度physicaldeterioration物理性能的退化piercingthecorporateveil捅破公司的面纱placeoftaxation纳税地placement放置capitalgoods,plantsorotherequipment(theequipment)不动产、厂场或其它设备（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policyofinsurance保险单portfolioconcentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potentialconflict潜在冲突potentialimpairment潜在减损powerbythehourleases按每月使用小时支付租金的租赁powergeneration发电powertransmission（电、气、热的）能源传输practitioner从业者predeterminedperiod事先确定了的期间preestablishedfloor预先设定的底价preface前言prefund先行融资prejudgmentpropertyrecovery在法院裁决前先收回财产prejudice损害premium保费pre-paidleasepayments预付的租赁付款presenttransfer即时转移presentvalues现值preservationofexistbankline现有银行信贷额度的保留presumption推论pretaxrate税前利率preventivemaintenance预防性保养price/performancecurve性能价格曲线pricesindices价格指数pricingquandary定价上的左右为难pricingrisk定价风险prideofownership对所有权的满足感primaryservicer主服务者primeinterestrate基本利率principalofficeandplace主营业地principal本金printer打印机priorwrittenconsent预先的书面同意priorwrittennotice预先的书面通知priorities优先权privateandpublic私人的或公共的privatecarriers私人运送人privateinternationallaw国际私法privateplacement（对）特定对象（直接）销售private-labelprogram（卖主同出租人联手的）销售计划privatization私有化probability概率proceedingspending未决程序proceeds进款processnexus程序关系product产品profitgeneration利润产生profitableoperation可营利地运用profit-makinghospital营利性医院programrisk规划风险projectfinance项目融资projectrisk项目风险projectedperformance所规划的业绩promise承诺pronouncement公告propertytax财产税proportionatefraction成比例的部分proprietaryhospital业主医院prosandcons有利有弊prospectus章程provisioning提取准备金provisions条款proxy代理prudentialnormsrelevanttoleasing涉及租赁的审慎性标准PTT(postalandcommunicationentities)邮电部门publiccontrol公有publicdeficit财政赤字publicdeposit公众存款publicdistribution公开配售publichearing公开听证publiclimitedcompanies(在多数的大陆法系国家或地区内的)公共有限公司publicoffering公开发售publicworks市政工程publications出版物public-heldcompanies公众持股（上市）公司publishedrentalrate公布的租金费率purchasemoneysecurityinterest定金担保利益putoption留置选择权------------------------------------------------QIBs（qualifiedinstitutionalbuyers）合格的机构买入人QTE(qualifiedtechnologicalequipment)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qualityspread质量差幅quantitativecriteria量化标准quidproquo（经营租赁合同中的）让步条件quietenjoymentright平静行使权quietpossessions平静占有quoting报价----------------------------------------------railcar轨道车辆raisefund筹集资金ratification批准ratingagencies评级代理机构ratings评定等级ratioenhancement（财务）比率改善realperson真人realpropertyandpersonalproperty不动产和动产realrights物权realization实现realizethevalue实现价值rebuttablepresumption可予驳回的推定receiptsforservices服务的收入receivership破产接收receivers破产受益人recertification（由原制造商作出的）重新认证recognitionofincome收益确认record记录recoupment扣留recourse追索权recoverability可回收程度recoverableamount可回收金额recover收回reduction减少referencerate参考利率refresh翻新refundablesecuritydeposit期末应退还的保证金refurbishment翻新regionaljet支线飞机regionalization区域化registrationprocess登记程序registrationrights登记权regularperiodicpayment定期的规定的租金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余额remarketingobligationsofthevendor卖主的再处置责任remarketing再处置remedy补救REMIC（realestatemortgageinvestmentconduit）不动产抵押投资管道remotecontingency遥远的或有事件removal拆除renewing更新rentcommencementdate租金首付日rentcurvedepreciation按租金曲线折旧rent租金rentalfleets短期出租车队rentalhouse出租公司rentalincome租金收入rentalmarket出租市场rentalofequipment设备出租rentalrates租金水平（费率）rentalstream租金流rentaltax租金税rentalyard出租公司rentalspayable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replacementservicers替代的服务者replacements替换件report报告repossession重新占有representations陈述requestforproposal投标申请书rescind撤销resell转售reserves储备金residualcapture余值捕捉residualexposure余值风险residualguarantee余值担保