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annual budget appropriation 年度預算撥款

appendix （契約性文件的）附件

applicable law 適用法律

applicable securities laws適用的證券法律

applicable tax life 適用的應納稅壽命

appraisal 評估

appraisers 評估人員

appreciation 溢價(jià)

appropriation provisions 撥款條例

appropriation 侵占

approval authority 核準權

approval 核準

approximation近似

abatement 扣減

absolute and unconditional payments 絕對和無(wú)條件付款

accelerated payment 加速支付

acceptance date 接受日

acceptance 接受

accession 加入

accessories 附屬設備

accountability 承擔責任的程度

accounting benefits 會(huì )計利益

accounting period 會(huì )計期間

accounting policies 會(huì )計政策

accounting principle 會(huì )計準則

accounting treatment 會(huì )計處理

accounts receivables 應收賬款

accounts 賬項

accredited investors 經(jīng)備案的投資人

accumulated allowance 累計準備金

a payment or serious payments 一次或多次付款

acknowledgement requirement 對承認的要求

acquisition of assets 資產(chǎn)的取得

acquisitions 兼并

Act on Product Liability （德國）生產(chǎn)責任法

action 訴訟

actual ownership 事實(shí)上的所有權

additional filings 補充備案

additional margin 附加利差

additional risk附加風(fēng)險

additions （設備的）附件

adjusted tax basis 已調整稅基

adjustment of yield 對收益的調整

administrative fee管理費

Administrative Law（美國）行政法

advance notice 事先通知

advance 放款

adverse tax consequences 不利的稅收后果

advertising 做廣告

affiliated group 聯(lián)合團體

affiliate 附屬機構

African Leasing Association 非洲租賃協(xié)會(huì )

after-tax rate 稅后利率

aggregate rents 合計租金

aggregate risk 合計風(fēng)險

agreement concerning rights of explore natural resources 涉及自然資源開(kāi)發(fā)權的協(xié)議

agreement 協(xié)議

aircraft registry 飛機登記

airframe （飛機的）機身

airports 機場(chǎng)

airworthiness directives （飛機的）適航指令

alliances 聯(lián)盟

allocation of finance income 財務(wù)收益分配

allowance for losses on receivables 應收款損失備抵金

alternative uses 改換用途地使用

amenability to foreign investment 外國投資的易受控制程度

amendment 修改

American Law Institute 美國法學(xué)會(huì )

amortization of deferred loan fees and related consideration 遞延的貸款費和相關(guān)的報酬的攤銷(xiāo)

amortization schedule 攤銷(xiāo)進(jìn)度表

amortize 攤銷(xiāo)

amount of recourse 求償金額

amount of usage 使用量

AMT (Alternative Minimum Tax) （美國）可替代最低稅

analogous to類(lèi)推為

arbitrary and artificially high value (承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)值

arbitration 仲裁

arm's length transaction 公平交易

arrangement 安排

arrest 扣留

Article 2A 美國統一商法典關(guān)于法定融資租賃的條款

articles of incorporation 公司章程

AsiaLeaae 亞洲租賃協(xié)會(huì )

assess 評估

asset manager 設備經(jīng)理

asset risk insurance 資產(chǎn)風(fēng)險保險

asset securitization 資產(chǎn)證券化

asset specificity 資產(chǎn)特點(diǎn)

asset tracking 資產(chǎn)跟蹤

asset-backed financing 資產(chǎn)支持型融資

asset-based lessor 立足于資產(chǎn)的出租人

asset-oriented lessor (經(jīng)營(yíng)租賃中的)資產(chǎn)導向型出租人

asset 資產(chǎn)

assignee 受讓人

assignment 讓與

association 社團

at the expiry 期限屆滿(mǎn)時(shí)

ATT (automatic transfer of title) 所有權自動(dòng)轉移

attachments 附著(zhù)物

attributes 屬性

auction sale 拍賣(mài)

audits 審計

authenticate 認證

authentication 證實(shí)

authority 當局

authorize 認可

availability of fixed rate medium-term financing 固定利率中期融資可得到的程度

available-for-sale securities 正供出售證券

average life 平均壽命

average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值

aviation authority 民航當局

backed-up servicer 替補服務(wù)者

backhoe反鏟裝載機

balance sheet date 資產(chǎn)負債表日

bandwidth 帶寬

bank affiliates 銀行的下屬機構

bank quote 銀行報價(jià)

bankruptcy cost 破產(chǎn)成本

bankruptcy court 破產(chǎn)法院

bankruptcy law 破產(chǎn)法

bankruptcy proceedings 破產(chǎn)程序

bankruptcy 破產(chǎn)

bareboat charterer 光船承租人

bargain renewal option廉價(jià)續租任擇權

basic earnings per share每股基本收益

basic rent基本租金（各期應付的租金）

beneficiaries受益人

big-ticket items大額項目

bill and collect開(kāi)票和收款

binding agreement有約束力的協(xié)議

blind vendor discount賣(mài)主暗扣

bluebook藍皮書(shū)（美國二手市場(chǎng)設備價(jià)格手冊）

book income賬面收入

book loses賬面虧損

borrower借款人

BPO(bargain purchase option)廉價(jià)購買(mǎi)任擇權

bridge facility橋式融通

bridge橋梁

broker fee經(jīng)紀人費

brokers經(jīng)紀人

build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議

bulldozer推土機

bundled additional services捆綁（在一起的）附加服務(wù)

bundling捆綁（服務(wù)）

business acquisition業(yè)務(wù)收購

business and occupation tax營(yíng)業(yè)及開(kāi)業(yè)許可稅

business generation業(yè)務(wù)開(kāi)發(fā)

business trust商業(yè)信托

by(e)-laws細則

byte字節

cable TV network有線(xiàn)電視網(wǎng)絡(luò )

cable電纜

cancelability可撤銷(xiāo)性

cancelable可撤銷(xiāo)的

capacity資格

capital allocation資本分派

capital constraint資金掣肘

capital contribution出資額

capital cost資本費用

capital expenditure基建費用

capital lease融資租賃協(xié)議

capital market資本市場(chǎng)

capitalize資本化

captive finance company專(zhuān)屬金融公司

captives專(zhuān)屬公司

carrying amount維持費用

carrying value賬面結存價(jià)值

case law案例法

cash collatera1現金抵押

cash election現金選擇

cash flow coverage ratio現金流償債能力比率

cash flow現金流

cash receipts and cash applications現金收入及現金運用

casualty value要因價(jià)值（指租賃物毀壞或滅失時(shí)承租人應付的賠償金額）

casualty災變、事故

CAT(computer-added tomograph)依靠電腦的層析X射線(xiàn)攝影機

category種類(lèi)

causal sale偶然銷(xiāo)售

ceiling上限

cellular(mobile)移動(dòng)通信

central authority中央集權

certificate of acceptance接受證書(shū)、驗收證書(shū)

certificate of participation共享證書(shū)

certificate證書(shū)

charitable trust公益信托

chattel mortgage動(dòng)產(chǎn)抵押

chattel paper動(dòng)產(chǎn)文據

checking account存款支票戶(hù)

checklists審核內容清單

circuit board線(xiàn)路板

civil and commercial law 民商法

Civil Code（德國）民法典

civil law country（歐洲大陸各國的）大陸法系國家

claim 權利要求

classes級別

classification criteria歸類(lèi)標準

classification determination類(lèi)別的確定

classification indicators分類(lèi)指標

classification of leases租賃協(xié)議分類(lèi)

classification opinion分類(lèi)觀(guān)點(diǎn)

classification process歸類(lèi)過(guò)程

clawback (用附加稅)填補（福利開(kāi)支）

client顧客

clinic診所

collateral agent副代理人

collateral tracking system抵押物跟蹤制度

collateral value抵押物價(jià)值

collateralized by third party medical receivables due以第三方到期醫療應收款作為質(zhì)押

collateral抵押物

collect and disburse收取和支付

collectibility可收回程度

collection托收

comfort level方便程度

commerce clause商務(wù)條款

commercial risk商業(yè)風(fēng)險

commercial terms商業(yè)條款

commissions傭金

commitment承諾

common carriage通用車(chē)隊

common law country（英美等）海洋法系國家

common trust共同信托

commonality通用性

compensate補償

competitive risk競爭風(fēng)險

competitor競爭者

complex finance leases復雜的融資租賃

comprehensive income綜合收入

comptroller審計官

computer計算機

conceptual difference概念上的差別

concession period持有特許權的期間

concession讓步、特許

conclusion結論

conditional sales agreement附條件銷(xiāo)售協(xié)議

conditions of usage使用條件

conduit structure管道結構(的公司)

confidentiality保密性

configure改裝

conflict沖突

connectivility（信息傳遞中的）可連通性

consensual or non-consensual lien同意或非經(jīng)同意的留置權

consent 同意

consideration對價(jià)

consolidation合并

constructive acceptance of collateral抵押物的指定接受

constructive sale推定出售

consulting and advisory services咨詢(xún)及顧問(wèn)服務(wù)

Consumer Credit Act（德國）消費者信用法

consumer price index消費者價(jià)格指數

consumer secured transaction消費者有擔保交易

consumer transaction消費者交易

consumption tax消費稅

container集裝箱

contingent rental隨機租金

contingent rents隨機租金

continuation beyond the termination date終止日后的接續

continuous and close customer contact同客戶(hù)持續而緊密的接觸

contract maintenance（對設備的）合同維修

contract origination合同開(kāi)發(fā)

contract pool合同池

contract portfolio合同組合

contract sales合同出售

contracting cost締約成本

contracting states 締約國

contracts for services服務(wù)合同

contractual provisions合同條款

contributions出資

Convention on the Recognition and Enforcement of Foreign Arbitral Award承認和執行外國仲裁裁決公約

convention 公約

converted subordinated notes可轉換次級票據

convincing case有說(shuō)服力的案例

core framework核心框架

corporate aircraft公務(wù)（飛）機

corporate debt market公司債市場(chǎng)

corporate guarantees公司擔保

corporate income tax公司所得稅

corporation公司

correlation相關(guān)性

cost of capital資金成本

cost of funds籌資成本

cost of sale銷(xiāo)售成本

coterminous rate同期利率

counsel律師

counterclaim反訴

counterpart副本

course of dealing and usage of trade交易習慣和貿易慣例

covenants契約

coverage（保險中的）險別

crane起重機

credit and liquidity enhancement信用及流動(dòng)性增級

credit card receivables信用卡應收款

credit card信用卡

credit development信用變化

credit enhancement信用增級

credit history and profile信用記錄和規模

credit rating信用等級

credit risk allocation and management信用風(fēng)險的分攤及管理

credit risk信用風(fēng)險

credit underwriting process信用擔保程序

credit-based lessor立足于信用的出租人

credit-oriented lessor(經(jīng)營(yíng)租賃中的)信貸導向型出租人

creditors債權人

creditworthiness信譽(yù)

criterion（衡量用的）標準

critical goals關(guān)鍵性目標

cross-border funding跨境融資

currency risk貨幣風(fēng)險

current and non-current liabilities當期及非當期負債

current ratio流動(dòng)比率

current realization即期實(shí)現

cushion緩沖

customer contact客戶(hù)聯(lián)系

customer's purchase cycle客戶(hù)的購買(mǎi)周期

customers客戶(hù)

damage 損害

dampening effect削弱性效應

data transfer數據轉換

data transmission數據傳輸

DDC (dedicated contract carriage)指定車(chē)型及司機的合同車(chē)隊

dealer lessors供應商出租人

debt capital債務(wù)資本

debt covenant債務(wù)契約

debt instruments債務(wù)證書(shū)

debt issuance costs債務(wù)發(fā)行成本

debt maturities債務(wù)期限

debt securities債務(wù)證券

debt service債息

debt-equity ratios自有資金負債率

debt-equity treatment債務(wù)－權益處理

debtor債務(wù)人

debt-to-equity ratio權益負債率

decay（機械設備的）腐蝕

declarations聲明

dedicated capacity carriage指定最低運輸量的合同車(chē)隊

dedicated carriage一應俱全的車(chē)廂

deductibility可抵扣程度

deduction扣減

default違約

defeasance structures帶有廢止條款的結構

defense抗辯

deficiency claim損失索賠

deficiency損失、缺陷

definitional maze定義上的曖昧不明

definition定義

deflation通貨緊縮

uninstallation拆卸

delay in delivery 延遲交付

delinquencies拖欠

delivery and acceptance process交付及驗收程序

denunciation 退出

deposit account押金賬項

deposit taker存款接受者

deposition處置

depreciated value折余價(jià)值

depreciation allowance折舊提存

depreciation benefit折舊好處

depreciation deductions折舊抵扣

depreciation expense折舊費用

depreciation period折舊期間

deregulation解除管制

derivative financial instruments衍生的金融工具

designated location指定的位置

detention扣押

detraction減損

developed and mature market發(fā)達而成熟的市場(chǎng)

diagnostic equipment診斷設備

differentiation差別化

digitization數字化

diluted earning per share每股稀釋后收益

direct and consequential damage直接和間接損失

direct financing lease直接融資租賃

direct tax直接稅

disaster recovery services（電腦租賃的）救災服務(wù)

disclaimer免責

disclosure items披露項目

discount rate折現率

discounted present value折現值

discretion自由酌情處理

discrimination差別待遇

disguised credit sale變相信貸銷(xiāo)售

disguised purchaser of the leased asset經(jīng)過(guò)偽裝的租賃資產(chǎn)買(mǎi)入人（指融資租賃的承租人）

dispute resolution process爭議解決程序

dissolution解散

distinction區別

distinctive triangular relationship 特有的三邊關(guān)系

distribution分配

diverse nuances多樣化的細微差別

diversification多樣化

diversity多樣性

dividends紅利

documentation文件制作及提供

domestic law 國內法

double taxation agreement雙重課稅協(xié)議

double tax雙重稅

double-dip tax leases

（租賃一方為美國法人而另一方不是美國法人時(shí)的）雙重所有權租賃協(xié)議

down payment定金

down time窩工時(shí)間

downgraded信用等級下降

downward sloped interest expense line趨降的利息費用曲線(xiàn)

draftsmanship（合同文本的）起草

due diligence應有的審慎

durability耐久性

duration of delay拖延的持續時(shí)間

duress脅迫

early buyout提前買(mǎi)斷

early termination提前結束

earnings before minority interest少數權益前收益

earnings pattern收益模型

EBO (early buyout)提前買(mǎi)斷

economic benefits經(jīng)濟利益

economic climate經(jīng)濟氣候

economic life經(jīng)濟壽命

economic ownership經(jīng)濟上的所有權

education教育

effective date生效日

effective ownership有效的所有權

effective waiver of defenses（對）抗辯的有效放棄

effectiveness有效性

electronic mail電子郵件

eligibility合格性

embedded嵌入

emerging lease markets新興租賃市場(chǎng)

employee benefit plans雇員福利計劃

enactment實(shí)施

encumbrance留置權

end-of-term consequences期末結果

end-of-term process期末程序

ends up倒閉

end-users最終用戶(hù)

enforceable強制性的

enforcing remedies實(shí)施補救

engine發(fā)動(dòng)機

enhanced equipment trust certificate增級的設備信托證書(shū)

enter into force生效

entitlement權利資格

Environmental Liability Act（德國）環(huán)境責任法

EPS(earning per share)每股收益率

equalizing等量化

equipment cost設備成本

equipment defects設備瑕疵

equipment identification設備認定

equipment leasing industry設備租賃業(yè)

equipment risk allocation and management設備風(fēng)險的分擔及管理

Equipment Schedule設備清單

equitable owner衡平法上的所有權人

equity capital權益資本

equity contribution權益出資

equity in net loss of invests投資凈損失中的權益

equity insertion

權益嵌入（指經(jīng)營(yíng)租賃的出租人在購置用于租賃的貨物時(shí)要更多地依賴(lài)其自有資金）

equity investor權益投資人

equity securities權益證券

ERISA（ Employee Retirement Income and Security Act）（美國）雇員退休收入及擔保法

escalation clauses自動(dòng)調整條款

essential use實(shí)質(zhì)性使用

estate（房地產(chǎn)）產(chǎn)業(yè)

estimated remaining period估計的剩余期間

estimated residual估計的余值

estimates估計

ETO(early termination option)（對）提前結束（的）任擇權

evolution演變

excess cash過(guò)?，F金

excess deduction超額扣減

exchange交換

excise tax許可證稅

exclusive remarketing firms（只處置某類(lèi)設備的）專(zhuān)業(yè)性再處置公司

executory cost執行成本

exempt assets免稅資產(chǎn)

exempt entity免稅機構

exercisable 可行使的

exercise price行使（某項權利，例如購買(mǎi)任擇權時(shí)的）價(jià)格

exhaustion損耗

Exhibit（契約性文件的）附件

EXIM bank（美國）進(jìn)出口銀行

expenditure開(kāi)支

expertise專(zhuān)長(cháng)

expiration of the initial lease term初始租賃期限的屆滿(mǎn)

exposure to residual asset value所承擔的資產(chǎn)殘值風(fēng)險

express warranty明示的擔保

extended retention of possession對占有的延伸提留

extension延期

external reporting risk財務(wù)報告引起的外部風(fēng)險

FAA(Federal Aviation Administration)(美國)聯(lián)邦航空署

face value面值

factoring company代理融通公司

fair market value leases公允市值租賃（指租金按租賃市場(chǎng)的常見(jiàn)數額來(lái)確定）

fair market value transactions公允市值交易

fair value公允價(jià)值

fair wear and tear合理磨損

FASB(Federal Accounting Standards Board) 13（美國）財務(wù)會(huì )計標準委員會(huì )第13號說(shuō)明：租賃

FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托

fatal illness絕癥

features裝置

federal income tax聯(lián)邦所得稅

Federal Tax Court（德國）聯(lián)邦稅務(wù)法庭

federally guaranteed mortgage聯(lián)邦保證抵押

fee receivable應收費

fee subordination附加費

fee-based financing services以收費為基礎的融資服備

Felalease拉美租賃協(xié)會(huì )

fiber optics光纖

fiduciary responsibilities受托責任

filing備案

finance and other income財務(wù)及其它收入

finance charges財務(wù)費用

finance companies金融公司、財務(wù)公司

finance lease laws融資租賃法律

finance lease融資租賃協(xié)議

financial assets金融資產(chǎn)

financial bottom line財務(wù)底線(xiàn)

financial components財務(wù)成份

financial distortion財務(wù)失真

financial institution金融機構

financial instruments金融證書(shū)，金融工具

financial leasing transaction融資租賃交易

financial leasing融資租賃

financial lessor融資出租人

financial performance財務(wù)業(yè)績(jì)

financial ratios財務(wù)比率

financial reality財務(wù)現實(shí)

financial reporting risk(因財務(wù)失真所導致的)財務(wù)報告風(fēng)險

financial statement appearance資產(chǎn)負債表的表現

financial terms融資條件

financiers融資人

financing source融資來(lái)源

finding認定

firm term確定的條款

first amendment leases首期更改租賃協(xié)議

five different frameworks（作為租賃交易宏觀(guān)環(huán)境的）五個(gè)不同的框架

fixed investment trust固定投資信托

fixed purchase option固定價(jià)格購買(mǎi)任擇權

fixed rate固定利率

fixed wire有線(xiàn)(通信)

fixture filing固定備案

flexibility靈活性

floating lease accrued interest receivable浮動(dòng)租賃應計的應收利息

fluctuation波動(dòng)

FMRV(fair market rental value)公允的租金市值

footnote disclosure通過(guò)附注披露

foreclosure disposition扣押抵債處置

foreclosure了結抵押（抵押權人按規定拍賣(mài)抵押物以受償）

forklift叉車(chē)

form report格式報告

forward rate agreement遠期利率協(xié)議

forward start swaps遠期掉期

four criteria（區別融資租賃和經(jīng)營(yíng)租賃的）四項標準

fractional interest零散權益

franchise特許權

fraud欺詐

free standing derivative instruments自力支撐的衍生工具

from cradle to grave從搖籃到墳墓（指自始至終全程服務(wù)）

front-end payment前端支付

FSL(full-service lease)全程服務(wù)租賃

fuel use tax燃料使用稅

full commitment全額承諾

full disclosure充分披露

full-payout versus non-full-payout全額支付還是非全額支付

full-payout全額支付

full-service lease全套服務(wù)租賃

fund appropriation撥款

fund risk籌資風(fēng)險

funding resources籌資渠道

funding risk籌資風(fēng)險

furnish供應

future cash flow未來(lái)的現金流

future lease payment未來(lái)租賃付款

GAAP(generally accepted accounting principle)公認會(huì )計準則

gains收益

gear ratio資本充足率

gearing資本充足率

general intangible一般無(wú)形物

geographic distance地理上的距離

German Insolvency Act德國破產(chǎn)法

global leasing industry全球租賃業(yè)

global survey全球調查

globalization全球化

goods貨物

goodwill商譽(yù)

governmental agency政府（指定的）代理機構

governmental body政府機構

governmental fund政府基金

governmental taking政府征用

GPTD(gross profit tax deferral)毛利稅遞延

grantor trust委托人信托

grantors委托人

grantor授予人

growth rate增長(cháng)率

guaranteed residual value有擔保的殘值

guarantee擔保

hallmark印記

hardware硬件

harmonization(在有著(zhù)不同法規情況下的)協(xié)調

headings標題

health care merchant fund incorporation 保健商融資公司

health care receivables保健應收款

health care services保健服務(wù)

healthcare provider保健提供者

heavy maintenance大修

hedge against inflation抵御通漲

hedge套期保值

helicopters直升機

hell-or high water clauses絕對責任條款

high technology leasing高技術(shù)租賃

hire purchase agreement租購協(xié)議

hire purchase contracts租購合同

hirer租入人

holders持有人

homogeneity同質(zhì)性

hospitalization（到）醫院治療

hours of use（設備的）使用小時(shí)

hurdle rate最低可接受費率

IAS(International Accounting Standard) 17國際會(huì )計準則 17 租賃

IDC(initial direct costs)初始直接費用

identification確認

idle capacity閑置的能力

IFC(International Finance Corporation)國際金融公司

illness疾病

illustration演示

immaterial items非實(shí)質(zhì)性事項

immediately available fund立即可以得到的資金

impairment of assets資產(chǎn)減損

implementation執行

implicit interest rate隱含利率

implied acceptance默認接受

implied warranty or guarantee 暗示的擔保

in-bound leases進(jìn)口租賃

inception of the lease租賃協(xié)議開(kāi)始日

income and expense recognition收入和支出的確認

income statement損益表

income tax所得稅

incremental borrowing rate of interest新增借款利率

incurrance of an obligation義務(wù)的承擔

indebtedness欠款

indemnification賠償

indemnify保護

indenture trustee契約受托人

independent director獨立董事

indexed rate指數利率（指跟著(zhù)某個(gè)基準利率走的利率）

index指數

indirect bank leasing間接的銀行租賃

indirect tax間接稅

individual lessees個(gè)人承租人

industrialization工業(yè)化

industry dynamics行業(yè)動(dòng)向

industry lingo行話(huà)（行業(yè)內的暗語(yǔ)）

information信息

infrastructure基礎設施

infringement侵權

in-house expertise（該公司）自有的專(zhuān)長(cháng)

initial accounting初始的會(huì )計處理

initial case law初始判例法

initial lease term初始的租期

innovation創(chuàng )新

in-place remarketing原地再處置

input tax投入稅

insider transaction內部交易

insolvency破產(chǎn)

inspection findings檢驗結果

inspection report檢驗報告

inspection檢驗

inspector檢驗員

institutional finance機構融資

instrument工具、文據

insurance carrier承保人

insurance claims保險索賠

insurance coverage保險類(lèi)別

insurance function保險功能

insurance policy保險單

intangible assets無(wú)形資產(chǎn)

intangible benefit無(wú)形權益

intellectual property right知識產(chǎn)權

intelligence gathering情報收集

intentional or grossly negligent act故意的或嚴重疏忽的作為

interest and fee income利息和收費收入

interest component of scheduled payments排定進(jìn)度付款的利息部分

interest rate spreads利差

interest rate swaps利率掉期

interim real estate financing不動(dòng)產(chǎn)過(guò)渡性融資

interim rent暫行租金（在租金首付日應付的租金）

intermediate twin-aisle中程雙過(guò)道（指飛機）

internal preference（所披露的信息嚴重扭曲時(shí)的）內部參考

international financial leasing of equipment國際設備融資租賃

international leasing community國際租賃界

international registration requirement plan（飛機的）國際登記計劃要求

internationalization國際化

Internet互聯(lián)網(wǎng)

interperiod tax allocation各期之間的稅收分配

invasion侵犯

inventory盤(pán)存、存貨清冊

investment company投資公司

investment grade credit rating投資等級信用評級

investment return投資回報

investors投資人

invoice發(fā)票

IOSCO(International Organization of Securities Commissions)證券委員會(huì )國際組織

IRC（Internal Revenue Code）（美國）國內稅收法

irrevocable不可撤銷(xiāo)的

IRS(Internal Revenue Service)(美國)國內稅務(wù)局

issue notes出立票據

issuer發(fā)行人

IT assets信息技術(shù)資產(chǎn)

item項目

job qualification sheet職業(yè)資格證

judge法官

judgment裁決

judicial arena司法場(chǎng)所

judicially-assisted repossession司法協(xié)助重新占有

junk bonds垃圾債券

jurisdictions司法管轄區

label標記

landing gear（飛機的）起落架

landing著(zhù)陸

language（合同中的）用語(yǔ)

large ticket asset大額資產(chǎn)

lease application租賃申請

lease fee租賃費（對租金中所含收益部分的形容）

lease for movables動(dòng)產(chǎn)租賃協(xié)議

lease inception起租日

lease intended as security擔保意向租賃

lease liabilities租賃負債

lease lines of credit租賃信貸限額

lease manager租賃協(xié)議管理人

lease portfolio租賃協(xié)議組合

lease registry租賃協(xié)議登記

lease tax租賃稅

lease termination payment（為）提前結束（租賃協(xié)議而作的）支付

lease term租賃期限

lease versus purchase租還是買(mǎi)

leased assets租賃資產(chǎn)

leased equipment 租賃設備

leased items租賃物件

leased property租賃財產(chǎn)

leasehold租賃、租借

lease-in/lease-out（美國特有的為享受稅收待遇而在美國企業(yè)同外國企業(yè)之間訂立的）租入租出租賃協(xié)議

lease-purchase financing租購融資

leases租賃協(xié)議

Leaseurope歐洲租賃協(xié)會(huì )

leasing activities租賃業(yè)務(wù)

leasing agreement租賃協(xié)議

leasing arrangement租賃安排

leasing company租賃公司

leasing professionals租賃專(zhuān)業(yè)人員

leasing regulation對租賃的管制

leasing systems（手工的或電腦的）租賃業(yè)務(wù)管理系統

leasing's share of GDP租賃占國內生產(chǎn)總值的份額

leasing租賃

legal arrangement法律安排

legal consequences法律后果

legal entity法人

legal fees法律費

legal form法律形式

legal issue法律課題

legal ownership法定所有權

legal owner法定所有權人

legal right法定權利

legal risk法律風(fēng)險

legal status法律地位

legal title法定所有權

legal treatment法律處理

legally empowered法律授權的

legitimate business purpose合法的營(yíng)業(yè)目的

lenders放款人

lenient terms寬松條款

lessee intent承租人的意向

lessee承租人

lessor's internal staff出租人的內部人員

lessor出租人

letter of credit信用證

level of collateral抵押水平

leverage borrowings杠桿借款

leverage ratio資本充足率

leveraged lease杠桿租賃

levy扣押

liabilities負債

liberal depreciation rules自由折舊規則

license特許

licensing agreements許可證協(xié)議

licensing of lease activity對租賃業(yè)務(wù)的許可

lien date留置日

lien留置權

life-limited parts（飛機上）限制其使用小時(shí)的部件

limitation of liability責任限度

limited ability有限能力

limited liability company有限責任公司

liquidated damage損失賠償金

liquidator 清算人

liquidity facility流動(dòng)性融通

liquidity support流動(dòng)性支持

liquidity現金支付能力

litigation訴訟

loans disguised as leases偽裝成租賃的貸款

loan-type financing貸款型融資

loan貸款

lobby effort游說(shuō)努力

local law當地法律

local statues當地法規

local tax地方稅

location所在地

lock box account鎖箱賬戶(hù)

lock box collection and sweep arrangement（銀行的）鎖箱和自動(dòng)轉存安排

locomotive（鐵路）機車(chē)

long term rental contract長(cháng)期出租合同

loss containment虧損防堵

loss ratio賠付率

losses損失

lost sales losses出租人為了再處置收回的租賃物而失去出租新的租賃物的機會(huì )所帶來(lái)的損失

MACRS depreciation（美國的）加速成本回收的折舊

maintain reserves（飛機租賃中承租人承擔的）保養準備金

maintenance contract維修保養合同

maintenance interval（飛機發(fā)電機的）維修間隔期

maintenance policies and procedures保養方針及程序

make-whole premium湊整升水

managerial reporting risk（財務(wù)報告導致的）管理層報告的風(fēng)險

manipulation of accounting principles對會(huì )計準則的巧妙運用

manufacturer subsidy（來(lái)自）制造商（的）補貼

marginal tax rate邊際稅率

market friction市場(chǎng)摩擦

market imperfection市場(chǎng)的不完善

market participants市場(chǎng)參與者

market penetration市場(chǎng)滲透率

market rates of interest市場(chǎng)利率

market share市場(chǎng)份額

market size市場(chǎng)規模

market stability市場(chǎng)穩定性

marketplace市場(chǎng)環(huán)境

master lease illustration租賃協(xié)議正文

master lease主租賃協(xié)議

material facts重要事實(shí)

maturity到期日

means手段

measurement criteria衡量標準

mechanism機制

memory function備忘功能

mercantile-type sale商業(yè)性銷(xiāo)售

merchantability適銷(xiāo)性(經(jīng)營(yíng)租賃協(xié)議中的暗示保證)

merges合并

merit review process事實(shí)真相檢查程序

middle-market leasing中級市場(chǎng)租賃

MIGA（Multilateral Investment Guarantee Agency）多邊投資擔保署

minimum capital最低資本

minimum lease payments receivable應收最小租賃付款

minimum lease terms最短租賃期限

minimum rental rate最低租金費率

mirror-in/mirror-out principle（飛機返還時(shí)的維修狀況同交付時(shí)）一模一樣的原則

mismatches不匹配

mitigate緩解（風(fēng)險）

mobility移動(dòng)性

model模式

modem“貓”（調制解調器）

modification 更改

monetary policy貨幣政策

money-over-money lease錢(qián)到錢(qián)的租賃（租賃業(yè)內對融資租賃的俗稱(chēng)）

monitoring監控

monoline insurer單一險種保險人

monopolies壟斷部門(mén)

monopoly壟斷

month-to-month rentals（期滿(mǎn)但租賃物未退還時(shí)的）逐月收取的租金

moratorium延緩履行

mortgage loan placement抵押貸款安排

motor carrier fee機動(dòng)車(chē)費

MPD(maintenance planning document)維修計劃書(shū)

MRI(magnetic resonance imaging)核磁共振成象

multiple jurisdiction涉及多個(gè)司法管轄區的

multi-years lease commitment多年的租賃款項承付

municipal trade tax地方貿易稅

named owner指名的所有權人

narrative report陳述式報告

narrow-body aircraft窄機身飛機

nascent幼稚的

national independent full-service leasing rental firms全國性的獨立全面服務(wù)租賃出租公司

nationality國籍

NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美國）統一州法律委員

會(huì )全國會(huì )議

negligence 過(guò)失

nonrenewal penalties期末若不留購或不續租時(shí)的罰金

net cash investment outstanding 凈現金出資余額

net collectible value可回收凈額

net earnings凈收益

net financed assets已融資資產(chǎn)凈額

net gain on sale of financing transactions融資交易出售的凈利得

net investment outstanding凈出資余額

net lease凈租賃（指不附帶任何技術(shù)服務(wù)的租賃）

net margin凈收益

net of deferred taxes遞延所得稅后凈額

net taxable income凈應稅收入

net value凈值

net worth tax凈財富稅

network connection device網(wǎng)絡(luò )聯(lián)接器件

networks網(wǎng)絡(luò )

new product family新產(chǎn)品系列

niche market可填補空缺的市場(chǎng)

noise 噪聲

nominal price 名義價(jià)格

nominal purchase option名義價(jià)格購買(mǎi)任擇權

non-accrual status不應計的狀態(tài)

non-appropriation不得挪用

non-cancellable lease不可撤銷(xiāo)的租賃協(xié)議

non-conforming equipment不合格設備

non-contracting states非締約國

nondebt interest非債務(wù)利益

non-delivery未交付

nonexclusive remarketing firms綜合性再處置公司

nonexistent不存在的

non-full-payout非全額支付

nonlabeled program(賣(mài)主同出租人各歸各的)銷(xiāo)售計劃

nonoperating leasing非經(jīng)營(yíng)租賃

non-ownership for balance sheet不在資產(chǎn)負債表上資本化

nonpossessory pledge非占有的抵押

non-recourse sale of lease receivable對租賃應收款的無(wú)追索出售

non-substitution clause不得替代條款

nontax lease非稅收租賃(指附條件銷(xiāo)售，其中承租人被視為稅收所有權人，可對租賃資產(chǎn)計提折舊)

normal depreciable life正?？烧叟f壽命

normal lease常規租賃

normal terminations正常結束

notarization公證人的公證

notary system公證制度

notes secured by equipment設備抵押票據

notice of termination終止（租賃的）通知

number of lease payments租賃付款次數

objection拒絕

obligations債務(wù)

oligopolies受權專(zhuān)營(yíng)部門(mén)

obligor債務(wù)人

obsolescence陳舊

occasional sales exemption偶然銷(xiāo)售豁免

OEC(original equipment cost)設備原值

off balance sheet financing表外融資

off-balance sheet securitizations資產(chǎn)負債表外證券化

offering and sale發(fā)售和出售

official tax depreciation tables官方（制訂的）稅收折舊表

off-lease equipment退租設備

offsetting claims抵銷(xiāo)請求權

omission 不作為

on-condition parts（飛機上）根據具體情況決定可否使用的部件

one-off program（賣(mài)主的對誰(shuí)都一樣的）統一銷(xiāo)售計劃

one-stop shopping一站式采購

one-way consumer truck rental business單程客戶(hù)載重汽車(chē)出租業(yè)務(wù)

operating expense事業(yè)費

operating leases經(jīng)營(yíng)租賃協(xié)議

operating leasing經(jīng)營(yíng)租賃

operational efficiency經(jīng)營(yíng)效率

OPIC(Oversea Private Insurance Corporation)海外私人保險公司

option to buy 購買(mǎi)任擇權

option to purchase購買(mǎi)任擇權

option to renewal續租任擇權

options期權

ordinary course常規過(guò)程

ordinary trusts普通信托

organizational documents機構文件

original collateral初始抵押品

original lease value租賃原值

originating lessor作為發(fā)起人的出租人

originator發(fā)起人

out-bound big-ticket leasing大宗出口租賃

outpatient clinic門(mén)診診所

outright purchase直接購買(mǎi)

outright sale直銷(xiāo)

outsourcing外包

overcollateralization超額提供抵押

overhaul檢修

owner trust所有者信托

owner 所有者

ownership interest所有權權益

ownership leases所有權租賃（對融資租賃實(shí)質(zhì)的形容）

ownership retention所有權的保留

ownership所有權

packaging包裝

parameter參數

parent母公司

participants參與者

particular withholding tax特殊預提稅

partnership合伙企業(yè)

partners合作伙伴

parts sale（再處置中的）部件出售

parts 部件

party identification對當事方的認定

passive investment trust被動(dòng)投資信托

pass-through entity傳遞實(shí)體

pattern 模式

payee受款人

payment amount支付金額

payment due已到期應付款

payment of rentals租金支付

payor付款人

pay-through note定付 (證券)

peculiar tax shelter provision of liquidation proceeds對請算得款的特定的避稅規定

penetration滲透

per se corporations本質(zhì)上的公司

percentage of sales銷(xiāo)售額的百分比

perfection完善、保全

performance業(yè)績(jì)、履行

periodic rate of return 期回報率

peripheral（電腦的）外部設備

permanent funding activities長(cháng)期資金融通方式

permanent funding vehicles長(cháng)期性的融資工具

permission允許

permit執照

personal property leasing動(dòng)產(chǎn)租賃

personal property tax動(dòng)產(chǎn)稅

personal resume個(gè)人簡(jiǎn)歷

perspective（看問(wèn)題的）角度

physical deterioration物理性能的退化

piercing the corporate veil捅破公司的面紗

place of taxation納稅地

placement放置

capital goods, plants or other equipment (the equipment) 不動(dòng)產(chǎn)、廠(chǎng)場(chǎng)或其它設備（設備）

players參與者

pledge資產(chǎn)抵押

polarization（將目標市場(chǎng)定位于某類(lèi)規?？蛻?hù)的）極化

policy of insurance保險單

portfolio concentration組合（中的設備類(lèi)型的）集中程度

portfolio(投資)組合

possession占有

potential conflict潛在沖突

potential impairment潛在減損

power by the hour leases按每月使用小時(shí)支付租金的租賃

power generation發(fā)電

power transmission（電、氣、熱的）能源傳輸

practitioner從業(yè)者

predetermined period事先確定了的期間

preestablished floor預先設定的底價(jià)

preface前言

prefund先行融資

prejudgment property recovery在法院裁決前先收回財產(chǎn)

prejudice損害

premium保費

pre-paid lease payments預付的租賃付款

present transfer即時(shí)轉移

present values現值

preservation of exist bank line現有銀行信貸額度的保留

presumption推論

pretax rate稅前利率

preventive maintenance預防性保養

price/performance curve性能價(jià)格曲線(xiàn)

prices indices價(jià)格指數

pricing quandary定價(jià)上的左右為難

pricing risk定價(jià)風(fēng)險

pride of ownership對所有權的滿(mǎn)足感

primary servicer主服務(wù)者

prime interest rate基本利率

principal office and place主營(yíng)業(yè)地

principal本金

printer打印機

prior written consent預先的書(shū)面同意

prior written notice預先的書(shū)面通知

priorities優(yōu)先權

private and public私人的或公共的

private carriers私人運送人

private international law國際私法

private placement（對）特定對象（直接）銷(xiāo)售

private-label program（賣(mài)主同出租人聯(lián)手的）銷(xiāo)售計劃

privatization私有化

probability概率

proceedings pending未決程序

proceeds進(jìn)款

process nexus程序關(guān)系

product產(chǎn)品

profit generation利潤產(chǎn)生

profitable operation可營(yíng)利地運用

profit-making hospital營(yíng)利性醫院

program risk規劃風(fēng)險

project finance項目融資

project risk項目風(fēng)險

projected performance所規劃的業(yè)績(jì)

promise承諾

pronouncement公告

property tax財產(chǎn)稅

proportionate fraction成比例的部分

proprietary hospital業(yè)主醫院

pros and cons有利有弊

prospectus章程

provisioning提取準備金

provisions條款

proxy代理

prudential norms relevant to leasing 涉及租賃的審慎性標準

PTT(postal and communication entities)郵電部門(mén)

public control公有

public deficit財政赤字

public deposit公眾存款

public distribution公開(kāi)配售

public hearing公開(kāi)聽(tīng)證

public limited companies(在多數的大陸法系國家或地區內的)公共有限公司

public offering公開(kāi)發(fā)售

public works市政工程

publications出版物

public-held companies公眾持股（上市）公司

published rental rate公布的租金費率

purchase money security interest定金擔保利益

put option留置選擇權

QIBs（ qualified institutional buyers）合格的機構買(mǎi)入人

QTE(qualified technological equipment)lease（美國稅法中所規定的計算機或外部設備、高技術(shù)電話(huà)站設

備及高技術(shù)醫療設備等的）高技術(shù)設備租賃

quality spread質(zhì)量差幅

quantitative criteria量化標準

quid pro quo（經(jīng)營(yíng)租賃合同中的）讓步條件

quiet enjoyment right平靜行使權

quiet possessions平靜占有

quoting報價(jià)

rail car軌道車(chē)輛

raise fund籌集資金

ratification批準

rating agencies評級代理機構

ratings評定等級

ratio enhancement（財務(wù)）比率改善

real person真人

real property and personal property不動(dòng)產(chǎn)和動(dòng)產(chǎn)

real rights物權

realization實(shí)現

realize the value實(shí)現價(jià)值

rebuttable presumption可予駁回的推定

receipts for services服務(wù)的收入

receivership破產(chǎn)接收

receivers破產(chǎn)受益人

recertification（由原制造商作出的）重新認證

recognition of income 收益確認

record記錄

recoupment扣留

recourse追索權

recoverability可回收程度

recoverable amount可回收金額

recover收回

reduction減少

reference rate參考利率

refresh翻新

refundable security deposit期末應退還的保證金

refurbishment翻新

regional jet 支線(xiàn)飛機

regionalization區域化

registration process登記程序

registration rights登記權

regular periodic payment定期的規定的租金

regulatory factors管制因素

regulatory laws管制法律

reinvestment再投入

reject 拒收

re-leasing再出租

relieve 解除

remaining balance余額

remarketing obligations of the vendor賣(mài)主的再處置責任

remarketing再處置

remedy 補救

REMIC （real estate mortgage investment conduit）不動(dòng)產(chǎn)抵押投資管道

remote contingency遙遠的或有事件

removal拆除

renewing更新

rent commencement date租金首付日

rent curve depreciation按租金曲線(xiàn)折舊

rent 租金

rental fleets短期出租車(chē)隊

rental house出租公司

rental income租金收入

rental market出租市場(chǎng)

rental of equipment設備出租

rental rates租金水平（費率）

rental stream租金流

rental tax租金稅

rental yard出租公司

rentals payable 應付租金

rent-to-buy先租后買(mǎi)

rent-to-leases先以租賃合同方式租用后以融資租賃合同方式租入

rent-to-rent純粹租用

rent-to-re-rent（租入后）轉租

reorganization重組

repairs備件

repair修理

repatriation（從別國）收回（租賃物）的風(fēng)險

repayment償付

replacement servicers替代的服務(wù)者

replacements替換件

report報告

repossession重新占有

representations陳述

request for proposal投標申請書(shū)

rescind 撤銷(xiāo)

resell轉售

reserves儲備金

residual capture余值捕捉

residual exposure余值風(fēng)險

residual guarantee余值擔保

residual income剩余所得

residual position余值地位（指出租人承擔余值風(fēng)險的處境）

residual realization余值實(shí)現

residual risk余值風(fēng)險

residual's carrying value（財務(wù)報表上的）殘值結存價(jià)值

resolution裁決

resources資源

retailers 'sales tax零售商銷(xiāo)售稅

retail零售

retaining保留

retain留存

retention rate（承租人的）留購率

retention提留

retrospective application追溯性運用

return provisions對返還的規定

returned asset返還的資產(chǎn)

revolving loan facility循環(huán)貸款融通

right to use使用權

risk sharing techniques風(fēng)險分擔方法

risk-reducing pooling agreement風(fēng)險減少共擔協(xié)議

risks and rewards incident to ownership隨附于所有權的風(fēng)險和報酬

ROA(return on assets)資產(chǎn)回報率

road道路

roll-out process推進(jìn)程序

royalties特許使用權費

rules of law 法規

RVI(residual value insurance)余值保險

safe harbor避風(fēng)港

safe-harbor leases避風(fēng)港租賃（對有避稅功能的租賃的形容）

safety standard安全標準

sales and leaseback售后回租

sales origination teams銷(xiāo)售開(kāi)發(fā)團隊

sales proceeds銷(xiāo)售收入

sales taxes銷(xiāo)售稅

sales volume銷(xiāo)售量

sales-aid leasing（專(zhuān)屬公司的）銷(xiāo)售協(xié)助型租賃

sales-type lease銷(xiāo)售型租賃

sample樣品

sampling樣品示例

scale擴容

schedule進(jìn)度計劃、附表

scrap or salvage sale報廢或挑其中有價(jià)值的貴金屬出賣(mài)

sealed bid sale密封標價(jià)銷(xiāo)售

SEC（Security and Exchange Commission）（美國）證券交易委員會(huì )

secondary market breadth and depth二手市場(chǎng)的廣度及深度

secured creditor有擔保的債權人

secured financing有擔保的融資

secured or unsecured有擔?；驘o(wú)擔保的

secured party被擔保方

securitization assets證券化資產(chǎn)

securitization of leases and leased assets portfolio租賃協(xié)議及租賃資產(chǎn)組合證券化

securitization pool證券化池

securitization transactions證券化交易

security deposit保證金

security interest擔保權益

self-help repossession自助性重新占有

self-insured corporations自保公司

selling price銷(xiāo)售價(jià)格

semiconductor chips半導體芯片

sensitivity analysis敏感性分析

separate component單獨部分

separate identity單獨身份

separate legal person單獨的法人

separate products不同的產(chǎn)品

separate, independent trustee單獨的、獨立的受托人

service tax服務(wù)稅

servicer（資產(chǎn)證券化中的）服務(wù)者

setoff抵銷(xiāo)

shareholders股東

shipping裝運

shop visit（飛機的）拆下發(fā)電機的大修

signature簽署

significant date management capability對數據管理的重要能力

sign簽署

similarity相似性

simple finance leases簡(jiǎn)單融資租賃

single-aisle（飛機上的）單過(guò)道

small cost items低成本項目

SMEs中小型企業(yè)

societe anonyme股份有限公司（法國）

soft (oversupplied) market軟（供大于求）市場(chǎng)

software vendor軟件賣(mài)主

software軟件

sole shareholder單一股東

sole tax avoidance purpose純粹的避稅目的

sovereign risk主權風(fēng)險

special priority rules特別優(yōu)先權規則

special purpose "bankruptcy remote" entity“不易破產(chǎn)”的專(zhuān)設實(shí)體

special purpose entity（SPE）特殊目的實(shí)體

specialist firm專(zhuān)業(yè)公司

specialized independents專(zhuān)業(yè)化的獨立的公司

specified order of seniority規定的先后順序

sponsored program贊助計劃

sponsor發(fā)起

SSAP 21（英國）租賃協(xié)議及租購合同的會(huì )計處理

standard setters標準制訂者

state-of-art technology最新技術(shù)

status資格

statute法規

statutory protection法規上的保護

statutory regulations法定規定

stayed actions延緩的訴訟

step-down lease structure租金遞減的租賃方式

step-up lease structure租金遞增的租賃方式

stock and debt mutual funds股票和債務(wù)共同基金

stock exchange listing 股票上市

storage存儲

straight line basis直線(xiàn)法

straight-line depreciation直線(xiàn)法折舊

straight-line recognition直線(xiàn)法確認

strategic recommendations戰略性建議

structural alternatives方式選擇

structures業(yè)務(wù)方式

structuring業(yè)務(wù)方式設計

sublease轉租賃

subordinated debt obligation次級債券

subordinated interest次級權益

subordinated tranche次級份額

subordinated次級的

subordination從屬化

substance over form實(shí)質(zhì)先于形式

substantive consolidation實(shí)質(zhì)性合并

substantive owner實(shí)質(zhì)上的所有權人

substitute 取代

successors繼承人

suits訟案

sunk cost method滯留成本法（不定期續租時(shí)經(jīng)營(yíng)租賃出租人采用以實(shí)收租金金額計提折舊的方法）

superior title or right優(yōu)先所有權或權利

supervise監管

supervisory process監管程序

supplier 供貨人

supplier-type warranty供貨商（所提供的）擔保

supply agreement供貨協(xié)議

supply chain供應鏈

supply contract供貨合同

supportable standard站得住腳的標準

supported obligation被支持的債務(wù)

supporting activities補給活動(dòng)

surrender返還

survivability（合同到期后的）繼續有效程度

suspension延期

swap互換

synonyms同義詞

synthetic leases合成租賃協(xié)議

T-account T型賬戶(hù)

take-off起飛

tangible and intangible assets有形和無(wú)形資產(chǎn)

target market目標市場(chǎng)

target yield目標收益率

tax appetite對減稅的興趣

tax base稅基

tax benefit transfer稅收利益轉移

tax code稅法

tax deductible expense可減稅的費用

tax deferral延期納稅

tax depreciation稅收上的折舊

tax lease稅收租賃（指真實(shí)租賃，承租人的租金支出可直接抵扣）

tax nothing非納稅對象

tax ownership(美國稅法中的)稅收所有權

tax regulations稅務(wù)條例

tax risk稅收風(fēng)險

tax saving節稅

tax shields避稅

tax status稅務(wù)法規

tax timing納稅時(shí)點(diǎn)

taxable income應稅所得

taxable應納稅的

taxation稅收

tax-exempt debt免稅債

tax-exempt entities免稅單位

tax-exempt issuers免稅發(fā)行者

tax-exempt market免稅市場(chǎng)

taxpayer納稅人

tax稅

technological obsolescence 技術(shù)老化

technological orientation技術(shù)上的定位

telecommunications電信

teledensity電信密度（指每百個(gè)居民擁有的通信線(xiàn)路數）

tender提交

terminate 終止

termination penalty提前結束時(shí)的罰金

terminology術(shù)語(yǔ)

terrestrial and satellite wireless system 地面及衛星無(wú)線(xiàn)系統

the four pillars（支撐租賃交易的）四大支柱

the six phase of leasing cycles租賃周期的六個(gè)階段

theocratic legal system神權法制

therapeutic equipment治療設備

third-party logistics第三方后勤

threshold門(mén)坎

time pattern時(shí)間模式

time to market（一個(gè)新產(chǎn)品從構思到實(shí)際推入市場(chǎng)所用的時(shí)間）上市時(shí)間

titleholder所有權人

title所有權

titling trust產(chǎn)權信托

toll（路橋隧道等的）通行費

total gross investment毛出資總額

total solution全面解決方案

TRAC（Terminal Rental Adjustment Clause） leases 期末租金調整條款租賃協(xié)議

track卡車(chē)

trade discount貿易折扣

trade names商品牌號

trade tax add-backs貿易稅附加返還

trade tax貿易稅

trade-in回購

traditional contract of hire 傳統的租借合同

traditional rental傳統出租

training培訓

TRALA（美國）載重汽車(chē)出租及租賃協(xié)會(huì )

tranches組別

tranching分組

transaction costs交易成本

transaction privilege(sale)tax交易特許（銷(xiāo)售）稅

transaction tax交易稅

transactions交易

transferors出讓人

transfer轉移

transit district tax地區通過(guò)稅

transportation運輸

treasury locks庫存鎖定

treasury securities國庫券

treatment equipment治療設備

trigger events觸發(fā)器事件

trip leases鐵路車(chē)輛的短期租賃

triple net三方網(wǎng)絡(luò )

truck卡車(chē)

true leases真實(shí)租賃協(xié)議

true lease真實(shí)租賃

trust account信托賬戶(hù)

Trust Indenture Act信托契約法

trustee 受托人

tunnels隧道

turnaround time周轉時(shí)間

type類(lèi)型

UCC(Uniform Commercial Code)（美國）統一商法典

ultimate useful life最終可用壽命

unamortized residual value（經(jīng)營(yíng)租賃中）未攤銷(xiāo)的余值

uncertainty不確定性

uncollectible lease payments receivable應收未收租賃付款

undersecured creditor未被全額擔保的債權人

understated被少報的

underwater縮水

underwriting and credit policies保險和信貸政策

underwriting commission承銷(xiāo)傭金

underwriting standard保險標準

underwriting保險

unearned finance income未實(shí)現財務(wù)收益

unguaranteed residual value無(wú)擔保的殘值

Unidroit Conventions on International Financial Leasing 國際統一私法協(xié)會(huì )國際融資租賃公約

unit price單價(jià)

universal lease documentation租賃協(xié)議通用文本

unrated無(wú)信用等級的

unreimbursable不能回收的

unsecured creditor無(wú)擔保的債權人

unsecuritizable不可證券化的

upgrade升級

ups and collars上下限

US federal income taxes美國聯(lián)邦所得稅

US Internal Revenue Service code美國國家稅務(wù)局法規

usage leases使用權租賃（對經(jīng)營(yíng)租賃的形容）

use tax使用稅

used equipment leasing用過(guò)的設備的租賃

useful life有用壽命

utility設施

utilization leases（美國鐵路上采用的）軌道使用租賃

valuation估值

value ratio價(jià)值比

value-added services增值服務(wù)

valuing定值

variables變量

variation in return回報波動(dòng)

variation波動(dòng)

VAT(value added taxes)增值稅

vendor agreements賣(mài)主協(xié)議

vendor finance賣(mài)主融資

vendor leasing programs賣(mài)主租賃計劃

vendor reputation and viability賣(mài)主的聲譽(yù)和活力

vendor賣(mài)主

venture leases風(fēng)險租賃

verifiable case經(jīng)得起檢驗的案例

vibrant有活力的

vicarious liability轉承債務(wù)

virtual ownership實(shí)際上的所有權

volatility波動(dòng)性

vote control表決控制權

vote表決權

warehousing倉儲

warranty claim擔保請求權

warranty 擔保

waste incineration垃圾焚燒

water supply and purification供水及凈化

weight權重

well-crafted contract clauses認真草擬的合同條款

whale-minnow concept（靠租賃融資規模覆蓋市場(chǎng)的）大魚(yú)和（靠專(zhuān)業(yè)化租賃服務(wù)市場(chǎng)的）小魚(yú)論

whole sale躉賣(mài)

wide-body aircraft寬機身飛機

win-win event雙贏(yíng)事件

withhold 提留

withholding tax預提稅

working capital流動(dòng)資金

workshop on leasing租賃研討會(huì )

World Leasing Convention世界租賃大會(huì )

wrap leases互換型租賃協(xié)議

write-off減記、沖銷(xiāo)

yield curve收益曲線(xiàn)

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