中英對照租賃詞匯(下)

1、中英對照租賃詞匯 （下）W外包 outsourcing（電腦的）外部設(shè)備peripheral外國投資的易受控制程度amenability to foreigninvestment網(wǎng)絡(luò)聯(lián)接器件 network connection device網(wǎng)絡(luò) networks完善 perfection委托人信托g(shù)rantor trust委托人 grantors維持費用 carrying amount維修保養(yǎng)合同 maintenance contract（飛機發(fā)動機的）維修間隔期 maintenance interval維修計劃書MPD（maintenance planning document）違約 de

2、fault偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）disguised purchaser of the leased asset未被全額擔保的債權(quán)人undersecured creditor未交付 non-delivery未決程序 proceedings pending未來的現(xiàn)金流future cash flow未來租賃付款future lease payment未實現(xiàn)財務(wù)收益unearned finance income（經(jīng)營租賃中）未攤銷的余值unamortized residualvalue文件制作及提供documentation文據(jù) instrument窩工時間 down time無

3、擔保的殘值unguaranteed residual value無擔保的債權(quán)人unsecured creditor無信用等級的unrated無形權(quán)益intangible benefit無形資產(chǎn)intangible assets物權(quán) real rights五個不同的框架（ 指租賃交易的環(huán)境條件 ）fivedifferent frameworksX細則 by（e）-laws（ 法院裁決前 ） 先收回財產(chǎn) prejudgment propertyrecovery先行融資prefund先租后買rent-to-buy先以租賃合同方式租用后以融資租賃合同方式租入rent-to-leases閑置的能力 id

4、le capacity（保險中的）險別 coverage現(xiàn)金抵押 cash collatera1現(xiàn)金流 cash flow現(xiàn)金流償債能力比率cash flow coverage ratio現(xiàn)金收入及現(xiàn)金運用cash receipts and cashapplications現(xiàn)金選擇 cash election現(xiàn)金支付能力 liquidity現(xiàn)有銀行信貸額度的保留 preservation of exist bankline現(xiàn)值 present values（飛機上）限制其使用小時的部件 life-limited parts線路板circuit board相似性similarity相關(guān)性 cor

5、relation項目 item項目風險project risk項目融資project finance消費稅consumption tax消費者價格指數(shù)consumer price index消費者交易 consumer transaction消費者有擔保交易 consumer secured transaction銷售成本 cost of sale銷售額的百分比 percentage of sales銷售價格selling price銷售開發(fā)團隊sales origination teams銷售量sales volume銷售收入sales proceeds銷售稅sales taxes（專屬公司

6、的）銷售協(xié)助型租賃sales-aid leasing銷售型租賃sales-type lease（ 在有著不同法規(guī)情況下的 ） 協(xié)調(diào) harmonization協(xié)議 agreement脅迫 duress新產(chǎn)品系列 new product family新興租賃市場emerging lease markets新增借款利率incremental borrowing rate ofinterest（ 經(jīng)營租賃中的 ） 信貸導向型出租人credit-orientedlessor信托契約法Trust Indenture Act信托賬戶 trust account信息技術(shù)資產(chǎn)IT assets信息 infor

7、mation信用擔保程序credit underwritingprocess信用變化creditdevelopment信用等級creditrating信用等級下降downgraded信用風險creditrisk信用風險的分擔及管理credit risk allocation andmanagement信用及流動性增級credit and liquidity enhancement信用記錄和規(guī)模credit history and profile信用卡 credit card信用卡應(yīng)收款credit card receivables信用增級 credit enhancement信用證 lette

8、r of credit信譽 creditworthiness行使（某項權(quán)利，例如購買任擇權(quán)時的）價格exerciseprice性能價格曲線price/performance curve修改 amendment修理 repair（ 依靠電腦的層析 ）X 射線攝影機CAT（computer-addedtomograph）削弱性效應(yīng)dampening effect許可證稅 excise tax許可證協(xié)議licensing agreements循環(huán)貸款融通revolving loan facility續(xù)租任擇權(quán)option to renewalY押金賬項deposit account演變 evolut

9、ion延遲交付delay in delivery樣品示例sampling樣品 sample延緩的訴訟stayed actions延緩履行moratorium延期 extension, suspension延期納稅tax deferral衍生的金融工具derivative financial instruments演示 illustration驗收證書 certificate of acceptance遙遠的或有事件remote contingency要因價值（指租賃物毀壞或滅失時承租人應(yīng)付的賠償金額） casualty value亞洲租賃協(xié)會AsiaLeaae業(yè)績 performance業(yè)務(wù)方

10、式設(shè)計structuring業(yè)務(wù)方式structures業(yè)務(wù)開發(fā)business generation業(yè)務(wù)收購business acquisition業(yè)主醫(yī)院proprietary hospital一般無形物 general intangible一次或多次付款a payment or serious payments（飛機返還時的維修狀況同交付時）一模一樣原則mirror-in/mirror-out principle一應(yīng)俱全的車廂 dedicated carriage一站式采購 one-stop shopping醫(yī)院治療hospitalization移動通信cellular(mobile)移

11、動性 mobility已調(diào)整稅基adjusted tax basis已融資資產(chǎn)凈額net financed assets以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押 collateralized bythird party medical receivables due以收費為基礎(chǔ)的融資服備fee-based financingservices義務(wù)的承擔incurrance of an obligation溢價 appreciation銀行報價 bank quote銀行的下屬機構(gòu) bank affiliates印記 hallmark應(yīng)付租金rentals payable應(yīng)納稅的taxable應(yīng)收費 fee

12、receivable應(yīng)收款損失備抵金allowance for losses onreceivables應(yīng)收未收租賃付款uncollectible lease payments receivable應(yīng)收賬款 accounts receivables應(yīng)收最小租賃付款minimum lease payments receivable應(yīng)稅所得 taxable income應(yīng)有的審慎 due diligence英國租賃協(xié)議及租購合同的會計處理SSAP 21implicit interest rate營利性醫(yī)院profit-making hospital營業(yè)及開業(yè)許可稅business and occu

13、pation tax硬件 hardware傭金 commissions用過的設(shè)備的租賃used equipment leasing（合同中的）用語language第 26 頁 共 22 頁優(yōu)先權(quán) priorities優(yōu)先所有權(quán)或權(quán)利superior title or rightPTT,s(postal and telecommunicationentities)游說努力 lobby effort幼稚的 nascent有擔保的殘值guaranteed residual value有擔保的融資secured financing有擔?；驘o擔保的 secured or unsecured有擔保的債權(quán)人

14、secured creditor有活力的vibrant有利有弊pros and cons有說服力的案例convincing case有線電視網(wǎng)絡(luò)cable TV network有限能力 limited ability有線 （ 通信 ）fixed wire有限責任公司limited liability company有效的所有權(quán)effective ownership（對抗辯的 ） 有效放棄 effective waiver of defenses有效性 effectiveness有形和無形資產(chǎn)tangible and intangible assets有用壽命 useful life有約束力的協(xié)

15、議binding agreement余額 remaining balance余值保險RVI（residual value insurance）余值捕捉residual capture余值擔保residual guarantee余值地位（指出租人承擔余值風險的處境）residualposition余值風險residual exposure, residual risk余值實現(xiàn)residual realization預防性保養(yǎng)preventive maintenance預付的租賃付款pre-paid lease payments預提稅 withholding tax預先設(shè)定的底價preestabl

16、ished floor預先確定了的期間 predetermined period預先的書面同意prior written consent預先的書面通知prior written notice原地再處置in-place remarketing遠期掉期 forward start swaps遠期利率協(xié)議forward rate agreement運輸 transportation允許 permissionZ災(zāi)變 casualty再處置remarketing再出租re-leasing再投入reinvestment窄機身飛機narrow-body aircraft債權(quán)人 creditors債務(wù)發(fā)行成本

17、debt issuance costs債務(wù)期限debtmaturities債務(wù)契約debtcovenant債務(wù)權(quán)益處理debt-equity treatment債務(wù)人obligor,debtor債務(wù)證券debtsecurities債務(wù)證書debtinstruments債務(wù)資本debtcapital債務(wù) obligations債息 debt service暫行租金(在租金首付日應(yīng)付的租金) interim rent贊助計劃 sponsored program站得住腳的標準supportable standard噪聲 noise增級的設(shè)備信托證書 enhanced equipment trustc

18、ertificate增長率 growth rate增值服務(wù) value-added services增值稅 VAT(value added taxes)責任限度 limitation of liability章程 prospectus賬面結(jié)存價值carrying value賬面虧損book loses賬面收入book income賬項 accounts戰(zhàn)略性建議strategic recommendations占有 possession（對） 占有的延伸提留 extended retention ofpossession折舊抵扣depreciationdeductions折舊費用depreci

19、ationexpense折舊好處depreciationbenefit折舊期間depreciationperiod折舊提存depreciationallowance折現(xiàn)率discount rate折現(xiàn)值discounted present value折余價值depreciated value真人 real person真實租賃true lease真實租賃協(xié)議 true leases診斷設(shè)備diagnostic equipment診所 clinic正常結(jié)束normal terminations正?？烧叟f壽命normal depreciable life正供出售證券available-for-sa

20、le securities爭議解決程序dispute resolution process證券化池 securitization pool證券化交易securitization transactions證券化資產(chǎn)securitization assets證券委員會國際組織 IOSCO(InternationalOrganization of Securities Commissions)證實 authentication證書 certificate政府(指定)的代理機構(gòu) governmental agency政府機構(gòu)governmental body政府基金governmental fund政

21、府征用governmental taking支付金額payment amount支線飛機regional jet知識產(chǎn)權(quán)intellectual property right執(zhí)行 implementation執(zhí)行成本 executory cost執(zhí)照 permit直接和間接損失direct and consequential damage直接融資租賃direct financing lease直接稅direct tax直接購買 outright purchase直升機helicopters直線法折舊straight-line depreciation直線法straight linebasis直

22、線法確認straight-line recognition直銷 outright sale指數(shù) index指定車型及司機的合同車隊DDC （dedicated contractcarriage）指定最低運輸量的合同車隊dedicated capacitycarriage指定的位置designated location指名的所有權(quán)人named owner職業(yè)資格證job qualification sheet（ 來自 ） 制造商 （ 的 ） 補貼 manufacturer subsidy質(zhì)量差幅 quality spread治療設(shè)備 therapeutic equipment, treatmen

23、tequipment滯留成本法（不定期續(xù)租時經(jīng)營租賃出租人采用以實收租金金額計提折舊的方法） sunk cost method周轉(zhuǎn)時間 turn around time專長 expertise專屬公司captives專屬金融公司 captive finance company專業(yè)公司specialist firm專業(yè)化的獨立的公司 specialized independents（只處置某類設(shè)備的）專業(yè)性再處置公司 exclusiveremarketing firms轉(zhuǎn)承債務(wù) vicarious liability轉(zhuǎn)售 resell轉(zhuǎn)移 transfer轉(zhuǎn)出租 （ 租入是為了出租） rent-

24、to-re-rent轉(zhuǎn)租賃 sublease裝置 features裝運 shipping咨詢及顧問服務(wù)consulting and advisory services資金掣肘 capital constraint資本充足率gear ratio, gearing, leverage ratio資本費用capital cost資本分派capital allocation資本化capitalize資本市場capital market（ 所承擔的 ） 資產(chǎn)殘值風險exposure to residual assetvalue（ 經(jīng)營租賃中的 ） 資產(chǎn)導向型出租人asset-orientedlessor

25、資產(chǎn)的取得acquisition of assets資產(chǎn)抵押 pledge資產(chǎn)風險保險asset risk insurance資產(chǎn)負債表的表現(xiàn)financial statement appearance資產(chǎn)負債表日balance sheet date資產(chǎn)負債表外證券化 off-balance sheetsecuritizations資產(chǎn)跟蹤asset tracking資產(chǎn)回報率ROA（return on assets）資產(chǎn)減損impairment of assets資產(chǎn)特點asset specificity資產(chǎn)證券化 asset securitization資產(chǎn)支持型融資asset-backe

26、d financing資產(chǎn) asset資格 apacity, status資金成本 cost of capital資源 resources字節(jié) byte自保公司 self-insured corporations自動調(diào)整條款escalation clauses自力支撐的衍生工具free standing derivativeinstruments自然資源開發(fā)權(quán)協(xié)議 agreement concerning rights ofexplore natural resources自由折舊規(guī)則 liberal depreciation rules（該公司）自有的專長in-house expertise

27、自有資金負債率debt-equity ratios自由酌情處理discretion自助性重新占有self-help repossession中程雙過道（指飛機） intermediate twin-aisle中級市場租賃middle-market leasing中小型企業(yè) SMEs中央集權(quán) central authority終止 terminate終止日后的接續(xù) continuation beyond the termination date終止（租賃的）通知 notice of termination仲裁 arbitration種類 category重要事實material facts綜合收

28、入comprehensive income綜合性再處置公司 nonexclusive remarketing firms主服務(wù)者primary servicer主權(quán)風險sovereign risk主營業(yè)地principal office andplace主租賃協(xié)議 master lease（期滿但租賃物未退還時的）逐月收取的租金month-to-month rentals租購合同hire purchase contracts租購融資lease-purchase financing租購協(xié)議hire purchase agreement租還是買lease versus purchase租借 lea

29、sehold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（費率） rental rates租金稅 rental tax租賃leasing, leasehold租賃安排leasing arrangement租賃財產(chǎn)leased property租賃費（對租金中所含收益部分的形容） lease fee租賃付款次數(shù)number of lease payments租賃負債lease liabilities租賃公司leasing company（對） 租賃 （ 的） 管制 leasing regulation租賃期限lease term租賃設(shè)備leased equipment租賃申請lease