财务会计术语的中英文对照

Aapaymentorseriouspayments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AsiaLease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</P>Bbacked-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</P>CcableTVnetwork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core<I>frame</I>work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core<I>frame</I>work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</P>Ddamage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Eearlybuyout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</P>FFAA(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fivedifferent<I>frame</I>works（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GGAAP(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Hhallmark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IIAS(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insurance<I>function</I>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Jjobqualificationsheet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Llabel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</P><>MMACRSdepreciation（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memory<I>function</I>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Nnamedowner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O阶objec刃tion拒价绝摇慨oblig毫ation戒s债务沿氧oblig扒opoli送es受权专沈营部门驳贷oblig税or债务人垫笨obsol姓escen踪ce陈旧暂赤occas拜ional滑sale辣sexe黑mptio先n偶然销售疤豁免荷刺OEC(o臣rigin怎aleq劝uipme吩ntco宰st)设备阿原值奇哈offb还alanc梯eshe怠etfi踩nanci臣ng表外融慨资明姐off-b拼alanc范eshe玩etse喂curit井izati贡ons资产委负债表外证欲券化片宁offer泉inga罗ndsa阅le发售和瓜出售洽沉offic自ialt恢axde按preci弦ation霉tabl庸es官方（竞制订的）税程收折旧表秤殃off-l裹ease跑equip捷ment退道租设备顶骤offse阵tting壶clai慈ms基抵销毯请求权渐罩omiss壶ion不蔑作为之藏on-co阻nditi召onpa踩rts（飞蕉机上）根据兆具体情况决科定可否使用否的部件逼荒one-o羡ffpr姥ogram大（卖主的对矿谁都一样的乡）统一销售老计划扁溜one-s掌tops弟hoppi粘ng一站式艺采购泻笔one-w担ayco逐nsume你rtru区ckre首ntal樱busin翼ess单程饮客户载重汽雕车出租业务蝴业opera容ting腐expen伟se事业费知斜opera由ting详lease搞s经营租赁馆协议圆将opera众ting伍leasi第ng经营租析赁梢输opera搏tiona酱leff颠icien劝cy经营效毅率今辽OPIC(现Overs触eaPr壶ivate悦Insu站rance问Corp绍orati去on)海外负私人保险公皇司竟柳optio还nto插buy购拳买任择权庄崭optio叨nto佩purch宾ase购买练任择权缠朱optio圆nto汗renew原al续租任危择权患今optio再ns期权耽净ordin狐aryc享ourse达常规过程乖伯ordin协aryt嫩rusts它普通信托返趟organ业izati纹onal拍docum帝ents机汪构文件化骆origi漏nalc闪ollat离eral初败始抵押品毒食origi荒nall伸ease愧value雄租赁原值档沈origi盛natin义gles呜sor作为筑发起人的出心租人辩美origi税nator弄发起人对筑out-b脚ound粘big-t犯icket漆leas呼ing大宗性出口租赁挡默outpa各tient咸clin泡ic门诊诊以所命兔outri标ghtp和urcha酸se直接购聪买捡的outri骡ghts谁ale直销粥岭outso锯urcin毒g外包欲琴overc俩ollat树erali追zatio薯n超额提供灌抵押咳匹overh惩aul检修锅孟owner育trus渡t所有者信扯托麻吩owner百所有者幻塑owner职ship津inter艇est所有昨权权益擦奉owner冰ship边lease初s所有权租敢赁（对融资绑租赁实质的福形容）呢绩owner困ship浸reten跃tion所弦有权的保留轿是owner踩ship所甘有权魄饮P哪packa天ging包庭装虫合param卖eter参负数乏陶paren拼t母公司专垮parti附cipan倘ts参与者夺哥parti茅cular避with过holdi居ngta隐x特殊预提丈税母躲partn非ershi谎p合伙企业肚枪partn榜ers合作显伙伴放央parts铲sale业（再处置中知的）部件出朽售扑厌parts亮部件恶幼party池iden衣tific箱ation蚀对当事方的火认定师挪passi绘vein珠vestm日entt盈rust被集动投资信托敲融pass-瑞throu岂ghen校tity传亩递实体培锹patte牢rn模式杨塌payee油受款人津秋payme拼ntam巧ount支桶付金额肉乖payme恼ntdu撞e已到期应尚付款猫摇payme含ntof哄rent颂als租金项支付访脂payor岁s付款人拌锅pay-t健hroug驰hnot养e终定付猴(证券)孝信pecul计iart总axsh尝elter榨prov中ision芦ofl螺iquid掩ation恶proc站eeds对守请笨算得款鸣的特定的避帖税规定封灰penet段ratio闲n渗透镜铸pers葡ecor剪porat茧ions本绿质上的公司回像perce脊ntage差ofs各ales销不售额的百分跃比简碰perfe猜ction滨完善、保全贫拜perfo报rmanc死e业绩、履县行冻浅perio衣dicr羞ateo狗fret迟urn期批回报率挺吐perip彼heral眉（电脑的）迈外部设备唯叼perma严nent蝶fundi摘ngac稼tivit贞ies长期危资金融通方哄式位另perma骑nent弟fundi获ngve尸hicle都s长期性的销融资工具档奖permi凶ssion居允许掏遥permi小t执照戚帜perso盒nalp牢roper办tyle讯asing厨动产租赁伸雁perso翻nalp牵roper锦tyta忌x动产税晚潜perso与nalr免esume骄个人简历貌后persp泼ectiv蜂e（看问题山的）角度发逐physi条cald除e