財(cái)務(wù)術(shù)語的中英對(duì)照

1、財(cái)務(wù)術(shù)語的中英對(duì)比apaymentorseriouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對(duì)和無條件付款acceleratedpayment加速支付acceptancedate同意日acceptance同意accession加入accessories附屬設(shè)備accountability承擔(dān)責(zé)任的程度accountingbenefits會(huì)計(jì)利益accountingperiod會(huì)計(jì)期間accountingpolicies會(huì)計(jì)政策accountingprinciple會(huì)計(jì)準(zhǔn)則accountingtreatment會(huì)計(jì)處理

2、accountsreceivables應(yīng)收賬款accounts賬項(xiàng)accreditedinvestors經(jīng)備案的投資人accumulatedallowance累計(jì)預(yù)備金acknowledgementrequirement對(duì)承認(rèn)的要求acquisitionofassets資產(chǎn)的取得acquisitions兼并ActonProductLiability（德國）生產(chǎn)責(zé)任法action訴訟actualownership事實(shí)上的所有權(quán)additionalfilings補(bǔ)充備案additionalmargin附加利差additionalrisk附加風(fēng)險(xiǎn)additions（設(shè)備的）附件adjustedtax

3、basis已調(diào)整稅基adjustmentofyield對(duì)收益的調(diào)整administrativefee治理費(fèi)AdministrativeLaw（美國）行政法advancenotice事先通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合團(tuán)體affiliate附屬機(jī)構(gòu)AfricanLeasingAssociation非洲租賃協(xié)會(huì)after-taxrate稅后利率aggregaterents合計(jì)租金aggregaterisk合計(jì)風(fēng)險(xiǎn)agreementconcerningrightsofexplorenatur

4、alresources涉及自然資源開發(fā)權(quán)的協(xié)議agreement協(xié)議aircraftregistry飛機(jī)登記airframe（飛機(jī)的）機(jī)身airports機(jī)場(chǎng)airworthinessdirectives（飛機(jī)的）適航指令alliances聯(lián)盟allocationoffinanceincome財(cái)務(wù)收益分配allowanceforlossesonreceivables應(yīng)收款損失備抵金alternativeuses改換用途地使用amenabilitytoforeigninvestment外國投資的易受操縱程度amendment修改AmericanLawInstitute美國法學(xué)會(huì)amortizat

5、ionofdeferredloanfeesandrelatedconsideration遞延的貸款費(fèi)和相關(guān)的酬勞的攤銷amortizationschedule攤銷進(jìn)度表amortize攤銷amountofrecourse求償金額amountofusage使用量AMT(AlternativeMinimumTax)（美國）可替代最低稅analogousto類推為annualbudgetappropriation年度預(yù)算撥款appendix（契約性文件的）附件applicablelaw適用法律applicablesecuritieslaws適用的證券法律applicabletaxlife適用的應(yīng)納稅

6、壽命appraisal評(píng)估appraisers評(píng)估人員appreciation溢價(jià)appropriationprovisions撥款條例appropriation侵占approvalauthority核準(zhǔn)權(quán)approval核準(zhǔn)approximation近似arbitraryandartificiallyhighvalue(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armslengthtransaction公平交易arrangement安排arrest扣留Article2A美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articlesofincorporati

7、on公司章程AsiaLeaae亞洲租賃協(xié)會(huì)assess評(píng)估assetmanager設(shè)備經(jīng)理assetriskinsurance資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)assetsecuritization資產(chǎn)證券化assetspecificity資產(chǎn)特點(diǎn)assettracking資產(chǎn)跟蹤asset-backedfinancing資產(chǎn)支持型融資asset-basedlessor立足于資產(chǎn)的出租人asset-orientedlessor(經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人asset資產(chǎn)assignee受讓人assignment讓與association社團(tuán)attheexpiry期限屆滿時(shí)ATT(automatictransfer

8、oftitle)所有權(quán)自動(dòng)轉(zhuǎn)移attachments附著物attributes屬性auctionsale拍賣audits審計(jì)authenticate認(rèn)證authentication證實(shí)authority當(dāng)局authorize認(rèn)可availabilityoffixedratemedium-termfinancing固定利率中期融資可得到的程度available-for-salesecurities正供出售證券averagelife平均壽命averagemanagednetfinancedassets所治理的已籌資金資產(chǎn)凈額平均值aviationauthority民航當(dāng)局 backed-upser

9、vicer替補(bǔ)服務(wù)者backhoe反鏟裝載機(jī)balancesheetdate資產(chǎn)負(fù)債表日bandwidth帶寬bankaffiliates銀行的下屬機(jī)構(gòu)bankquote銀行報(bào)價(jià)bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價(jià)續(xù)租任擇權(quán)basicearningspershare每股差不多收益basicrent差不多租金（各期應(yīng)付的租金）beneficiaries受益人big-t

10、icketitems大額項(xiàng)目billandcollect開票和收款bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扣bluebook藍(lán)皮書（美國二手市場(chǎng)設(shè)備價(jià)格手冊(cè)）bookincome賬面收入bookloses賬面虧損borrower借款人BPO(bargainpurchaseoption)廉價(jià)購買任擇權(quán)bridgefacility橋式融通bridge橋梁brokerfee經(jīng)紀(jì)人費(fèi)brokers經(jīng)紀(jì)人build-to-suitleases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機(jī)bundledadditionalservices捆

11、綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）businessacquisition業(yè)務(wù)收購businessandoccupationtax營業(yè)及開業(yè)許可稅businessgeneration業(yè)務(wù)開發(fā)businesstrust商業(yè)信托by(e)-laws細(xì)則byte字節(jié)cableTVnetwork有線電視網(wǎng)絡(luò)cable電纜cancelability可撤銷性cancelable可撤銷的capacity資格capitalallocation資本分派capitalconstraint資金掣肘capitalcontribution出資額capitalcost資本費(fèi)用capitalexpenditu

12、re基建費(fèi)用capitallease融資租賃協(xié)議capitalmarket資本市場(chǎng)capitalize資本化captivefinancecompany專屬金融公司captives專屬公司carryingamount維持費(fèi)用carryingvalue賬面結(jié)存價(jià)值caselaw案例法cashcollatera1現(xiàn)金抵押cashelection現(xiàn)金選擇cashflowcoverageratio現(xiàn)金流償債能力比率cashflow現(xiàn)金流cashreceiptsandcashapplications現(xiàn)金收入及現(xiàn)金運(yùn)用casualtyvalue要因價(jià)值（指租賃物毀壞或滅失時(shí)承租人應(yīng)付的賠償金額）casual

13、ty災(zāi)變、事故CAT(computer-addedtomograph)依靠電腦的層析X射線攝影機(jī)category種類causalsale偶然銷售ceiling上限cellular(mobile)移動(dòng)通信centralauthority中央集權(quán)certificateofacceptance同意證書、驗(yàn)收證書certificateofparticipation共享證書certificate證書charitabletrust公益信托chattelmortgage動(dòng)產(chǎn)抵押chattelpaper動(dòng)產(chǎn)文據(jù)checkingaccount存款支票戶checklists審核內(nèi)容清單circuitboard線路

14、板civilandcommerciallaw民商法CivilCode（德國）民法典civillawcountry（歐洲大陸各國的）大陸法系國家claim權(quán)利要求classes級(jí)不classificationcriteria歸類標(biāo)準(zhǔn)classificationdetermination類不的確定classificationindicators分類指標(biāo)classificationofleases租賃協(xié)議分類classificationopinion分類觀點(diǎn)classificationprocess歸類過程clawback(用附加稅)填補(bǔ)（福利開支）client顧客clinic診所collatera

15、lagent副代理人collateraltrackingsystem抵押物跟蹤制度collateralvalue抵押物價(jià)值collateralizedbythirdpartymedicalreceivablesdue以第三方到期醫(yī)療應(yīng)收款作為質(zhì)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商務(wù)條款commercialrisk商業(yè)風(fēng)險(xiǎn)commercialterms商業(yè)條款commissions傭金commitment承諾commoncarriage

16、通用車隊(duì)commonlawcountry（英美等）海洋法系國家commontrust共同信托commonality通用性compensate補(bǔ)償competitiverisk競(jìng)爭(zhēng)風(fēng)險(xiǎn)competitor競(jìng)爭(zhēng)者complexfinanceleases復(fù)雜的融資租賃comprehensiveincome綜合收入comptroller審計(jì)官computer計(jì)算機(jī)conceptualdifference概念上的差不concessionperiod持有特許權(quán)的期間concession讓步、特許conclusion結(jié)論conditionalsalesagreement附條件銷售協(xié)議conditionsof

17、usage使用條件conduitstructure管道結(jié)構(gòu)(的公司)confidentiality保密性configure改裝conflict沖突connectivility（信息傳遞中的）可連通性consensualornon-consensuallien同意或非經(jīng)同意的留置權(quán)consent同意consideration對(duì)價(jià)consolidation合并constructiveacceptanceofcollateral抵押物的指定同意constructivesale推定出售consultingandadvisoryservices咨詢及顧問服務(wù)ConsumerCreditAct（德國）消費(fèi)

18、者信用法consumerpriceindex消費(fèi)者價(jià)格指數(shù)consumersecuredtransaction消費(fèi)者有擔(dān)保交易consumertransaction消費(fèi)者交易consumptiontax消費(fèi)稅container集裝箱contingentrental隨機(jī)租金contingentrents隨機(jī)租金continuationbeyondtheterminationdate終止日后的接續(xù)continuousandclosecustomercontact同客戶持續(xù)而緊密的接觸contractmaintenance（對(duì)設(shè)備的）合同維修contractorigination合同開發(fā)contra

19、ctpool合同池contractportfolio合同組合contractsales合同出售contractingcost締約成本contractingstates締約國contractsforservices服務(wù)合同contractualprovisions合同條款contributions出資ConventionontheRecognitionandEnforcementofForeignArbitralAward承認(rèn)和執(zhí)行外國仲裁裁決公約convention公約convertedsubordinatednotes可轉(zhuǎn)換次級(jí)票據(jù)convincingcase有講服力的案例coreframe

20、work核心框架corporateaircraft公務(wù)（飛）機(jī)corporatedebtmarket公司債市場(chǎng)corporateguarantees公司擔(dān)保corporateincometax公司所得稅corporation公司correlation相關(guān)性costofcapital資金成本costoffunds籌資成本costofsale銷售成本coterminousrate同期利率counsel律師counterclaim反訴counterpart副本courseofdealingandusageoftrade交易適應(yīng)和貿(mào)易慣例covenants契約coverage（保險(xiǎn)中的）險(xiǎn)不crane

21、起重機(jī)creditandliquidityenhancement信用及流淌性增級(jí)creditcardreceivables信用卡應(yīng)收款creditcard信用卡creditdevelopment信用變化creditenhancement信用增級(jí)credithistoryandprofile信用記錄和規(guī)模creditrating信用等級(jí)creditriskallocationandmanagement信用風(fēng)險(xiǎn)的分?jǐn)偧爸卫韈reditrisk信用風(fēng)險(xiǎn)creditunderwritingprocess信用擔(dān)保程序credit-basedlessor立足于信用的出租人credit-orientedle

22、ssor(經(jīng)營租賃中的)信貸導(dǎo)向型出租人creditors債權(quán)人creditworthiness信譽(yù)criterion（衡量用的）標(biāo)準(zhǔn)criticalgoals關(guān)鍵性目標(biāo)cross-borderfunding跨境融資currencyrisk貨幣風(fēng)險(xiǎn)currentandnon-currentliabilities當(dāng)期及非當(dāng)期負(fù)債currentratio流淌比率currentrealization即期實(shí)現(xiàn)cushion緩沖customercontact客戶聯(lián)系customerspurchasecycle客戶的購買周期customers客戶cableTVnetwork有線電視網(wǎng)絡(luò)cable電纜can

23、celability可撤銷性cancelable可撤銷的capacity資格capitalallocation資本分派capitalconstraint資金掣肘capitalcontribution出資額capitalcost資本費(fèi)用capitalexpenditure基建費(fèi)用capitallease融資租賃協(xié)議capitalmarket資本市場(chǎng)capitalize資本化captivefinancecompany專屬金融公司captives專屬公司carryingamount維持費(fèi)用carryingvalue賬面結(jié)存價(jià)值caselaw案例法cashcollatera1現(xiàn)金抵押cashelect

24、ion現(xiàn)金選擇cashflowcoverageratio現(xiàn)金流償債能力比率cashflow現(xiàn)金流cashreceiptsandcashapplications現(xiàn)金收入及現(xiàn)金運(yùn)用casualtyvalue要因價(jià)值（指租賃物毀壞或滅失時(shí)承租人應(yīng)付的賠償金額）casualty災(zāi)變、事故CAT(computer-addedtomograph)依靠電腦的層析X射線攝影機(jī)category種類causalsale偶然銷售ceiling上限cellular(mobile)移動(dòng)通信centralauthority中央集權(quán)certificateofacceptance同意證書、驗(yàn)收證書certificateofp

25、articipation共享證書certificate證書charitabletrust公益信托chattelmortgage動(dòng)產(chǎn)抵押chattelpaper動(dòng)產(chǎn)文據(jù)checkingaccount存款支票戶checklists審核內(nèi)容清單circuitboard線路板civilandcommerciallaw民商法CivilCode（德國）民法典civillawcountry（歐洲大陸各國的）大陸法系國家claim權(quán)利要求classes級(jí)不classificationcriteria歸類標(biāo)準(zhǔn)classificationdetermination類不的確定classificationindica

26、tors分類指標(biāo)classificationofleases租賃協(xié)議分類classificationopinion分類觀點(diǎn)classificationprocess歸類過程clawback(用附加稅)填補(bǔ)（福利開支）client顧客clinic診所collateralagent副代理人collateraltrackingsystem抵押物跟蹤制度collateralvalue抵押物價(jià)值collateralizedbythirdpartymedicalreceivablesdue以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押collateral抵押物collectanddisburse收取和支付collecti

27、bility可收回程度collection托收comfortlevel方便程度commerceclause商務(wù)條款commercialrisk商業(yè)風(fēng)險(xiǎn)commercialterms商業(yè)條款commissions傭金commitment承諾commoncarriage通用車隊(duì)commonlawcountry（英美等）海洋法系國家commontrust共同信托commonality通用性compensate補(bǔ)償competitiverisk競(jìng)爭(zhēng)風(fēng)險(xiǎn)competitor競(jìng)爭(zhēng)者complexfinanceleases復(fù)雜的融資租賃comprehensiveincome綜合收入comptroller審計(jì)

28、官computer計(jì)算機(jī)conceptualdifference概念上的差不concessionperiod持有特許權(quán)的期間concession讓步、特許conclusion結(jié)論conditionalsalesagreement附條件銷售協(xié)議conditionsofusage使用條件conduitstructure管道結(jié)構(gòu)(的公司)confidentiality保密性configure改裝conflict沖突connectivility（信息傳遞中的）可連通性consensualornon-consensuallien同意或非經(jīng)同意的留置權(quán)consent同意consideration對(duì)價(jià)con

29、solidation合并constructiveacceptanceofcollateral抵押物的指定同意constructivesale推定出售consultingandadvisoryservices咨詢及顧問服務(wù)ConsumerCreditAct（德國）消費(fèi)者信用法consumerpriceindex消費(fèi)者價(jià)格指數(shù)consumersecuredtransaction消費(fèi)者有擔(dān)保交易consumertransaction消費(fèi)者交易consumptiontax消費(fèi)稅container集裝箱contingentrental隨機(jī)租金contingentrents隨機(jī)租金continuation

30、beyondtheterminationdate終止日后的接續(xù)continuousandclosecustomercontact同客戶持續(xù)而緊密的接觸contractmaintenance（對(duì)設(shè)備的）合同維修contractorigination合同開發(fā)contractpool合同池contractportfolio合同組合contractsales合同出售contractingcost締約成本contractingstates締約國contractsforservices服務(wù)合同contractualprovisions合同條款contributions出資ConventionontheRe

31、cognitionandEnforcementofForeignArbitralAward承認(rèn)和執(zhí)行外國仲裁裁決公約convention公約convertedsubordinatednotes可轉(zhuǎn)換次級(jí)票據(jù)convincingcase有講服力的案例coreframework核心框架corporateaircraft公務(wù)（飛）機(jī)corporatedebtmarket公司債市場(chǎng)corporateguarantees公司擔(dān)保corporateincometax公司所得稅corporation公司correlation相關(guān)性costofcapital資金成本costoffunds籌資成本costofs

32、ale銷售成本coterminousrate同期利率counsel律師counterclaim反訴counterpart副本courseofdealingandusageoftrade交易適應(yīng)和貿(mào)易慣例covenants契約coverage（保險(xiǎn)中的）險(xiǎn)不crane起重機(jī)creditandliquidityenhancement信用及流淌性增級(jí)creditcardreceivables信用卡應(yīng)收款creditcard信用卡creditdevelopment信用變化creditenhancement信用增級(jí)credithistoryandprofile信用記錄和規(guī)模creditrating信用等

33、級(jí)creditriskallocationandmanagement信用風(fēng)險(xiǎn)的分?jǐn)偧爸卫韈reditrisk信用風(fēng)險(xiǎn)creditunderwritingprocess信用擔(dān)保程序credit-basedlessor立足于信用的出租人credit-orientedlessor(經(jīng)營租賃中的)信貸導(dǎo)向型出租人creditors債權(quán)人creditworthiness信譽(yù)criterion（衡量用的）標(biāo)準(zhǔn)criticalgoals關(guān)鍵性目標(biāo)cross-borderfunding跨境融資currencyrisk貨幣風(fēng)險(xiǎn)currentandnon-currentliabilities當(dāng)期及非當(dāng)期負(fù)債cur

34、rentratio流淌比率currentrealization即期實(shí)現(xiàn)cushion緩沖customercontact客戶聯(lián)系customerspurchasecycle客戶的購買周期customers客戶damage損害dampeningeffect削弱性效應(yīng)datatransfer數(shù)據(jù)轉(zhuǎn)換datatransmission數(shù)據(jù)傳輸DDC(dedicatedcontractcarriage)指定車型及司機(jī)的合同車隊(duì)dealerlessors供應(yīng)商出租人debtcapital債務(wù)資本debtcovenant債務(wù)契約debtinstruments債務(wù)證書debtissuancecosts債務(wù)發(fā)行成

35、本debtmaturities債務(wù)期限debtsecurities債務(wù)證券debtservice債息debt-equityratios自有資金負(fù)債率debt-equitytreatment債務(wù)權(quán)益處理debtor債務(wù)人debt-to-equityratio權(quán)益負(fù)債率decay（機(jī)械設(shè)備的）腐蝕declarations聲明dedicatedcapacitycarriage指定最低運(yùn)輸量的合同車隊(duì)dedicatedcarriage一應(yīng)俱全的車廂deductibility可抵扣程度deduction扣減default違約defeasancestructures帶有廢止條款的結(jié)構(gòu)defense抗辯de

36、ficiencyclaim損失索賠deficiency損失、缺陷definitionalmaze定義上的曖昧不明definition定義deflation通貨緊縮deinstallation拆卸delayindelivery延遲交付delinquencies拖欠deliveryandacceptanceprocess交付及驗(yàn)收程序denunciation退出depositaccount押金賬項(xiàng)deposittaker存款同意者deposition處置depreciatedvalue折余價(jià)值depreciationallowance折舊提存depreciationbenefit折舊好處depre

37、ciationdeductions折舊抵扣depreciationexpense折舊費(fèi)用depreciationperiod折舊期間deregulation解除管制derivativefinancialinstruments衍生的金融工具designatedlocation指定的位置detention扣押detraction減損developedandmaturemarket發(fā)達(dá)而成熟的市場(chǎng)diagnosticequipment診斷設(shè)備differentiation差不化digitization數(shù)字化dilutedearningpershare每股稀釋后收益directandconsequen

38、tialdamage直接和間接損失directfinancinglease直接融資租賃directtax直接稅disasterrecoveryservices（電腦租賃的）救災(zāi)服務(wù)disclaimer免責(zé)disclosureitems披露項(xiàng)目discountrate折現(xiàn)率discountedpresentvalue折現(xiàn)值discretion自由酌情處理discrimination差不待遇disguisedcreditsale變相信貸銷售disguisedpurchaseroftheleasedasset通過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）disputeresolutionproces

39、s爭(zhēng)議解決程序dissolution解散distinction區(qū)不distinctivetriangularrelationship特有的三邊關(guān)系distribution分配diversenuances多樣化的細(xì)微差不diversification多樣化diversity多樣性dividends紅利documentation文件制作及提供domesticlaw國內(nèi)法doubletaxationagreement雙重課稅協(xié)議doubletax雙重稅double-diptaxleases（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(quán)租賃協(xié)議downpayment定金downtime窩工時(shí)

40、刻downgraded信用等級(jí)下降downwardslopedinterestexpenseline趨降的利息費(fèi)用曲線draftsmanship（合同文本的）起草duediligence應(yīng)有的審慎durability耐久性durationofdelay拖延的持續(xù)時(shí)刻duress脅迫earlybuyout提早買斷earlytermination提早結(jié)束earningsbeforeminorityinterest少數(shù)權(quán)益前收益earningspattern收益模型EBO(earlybuyout)提早買斷economicbenefits經(jīng)濟(jì)利益economicclimate經(jīng)濟(jì)氣候economicl

41、ife經(jīng)濟(jì)壽命economicownership經(jīng)濟(jì)上的所有權(quán)education教育effectivedate生效日effectiveownership有效的所有權(quán)effectivewaiverofdefenses（對(duì)）抗辯的有效放棄effectiveness有效性electronicmail電子郵件eligibility合格性embedded嵌入emergingleasemarkets新興租賃市場(chǎng)employeebenefitplans雇員福利打算enactment實(shí)施encumbrance留置權(quán)end-of-termconsequences期末結(jié)果end-of-termprocess期末程

42、序endsup倒閉end-users最終用戶enforceable強(qiáng)制性的enforcingremedies實(shí)施補(bǔ)救engine發(fā)動(dòng)機(jī)enhancedequipmenttrustcertificate增級(jí)的設(shè)備信托證書enterintoforce生效entitlement權(quán)利資格EnvironmentalLiabilityAct（德國）環(huán)境責(zé)任法EPS(earningpershare)每股收益率equalizing等量化equipmentcost設(shè)備成本equipmentdefects設(shè)備瑕疵equipmentidentification設(shè)備認(rèn)定equipmentleasingindustry

43、設(shè)備租賃業(yè)equipmentriskallocationandmanagement設(shè)備風(fēng)險(xiǎn)的分擔(dān)及治理EquipmentSchedule設(shè)備清單equitableowner衡平法上的所有權(quán)人equitycapital權(quán)益資本equitycontribution權(quán)益出資equityinnetlossofinvests投資凈損失中的權(quán)益equity_insertion權(quán)益嵌入（指經(jīng)營租賃的出租人在購置用于租賃的物資時(shí)要更多地依靠其自有資金）equityinvestor權(quán)益投資人equitysecurities權(quán)益證券ERISA（EmployeeRetirementIncomeandSecurity

44、Act）（美國）雇員退休收入及擔(dān)保法escalationclauses自動(dòng)調(diào)整條款essentialuse實(shí)質(zhì)性使用estate（房地產(chǎn)）產(chǎn)業(yè)estimatedremainingperiod可能的剩余期間estimatedresidual可能的余值estimates可能ETO(earlyterminationoption)（對(duì)）提早結(jié)束（的）任擇權(quán)evolution演變excesscash過?，F(xiàn)金excessdeduction超額扣減exchange交換excisetax許可證稅exclusiveremarketingfirms（只處置某類設(shè)備的）專業(yè)性再處置公司executorycost執(zhí)行

45、成本exemptassets免稅資產(chǎn)exemptentity免稅機(jī)構(gòu)exercisable可行使的exerciseprice行使（某項(xiàng)權(quán)利，例如購買任擇權(quán)時(shí)的）價(jià)格exhaustion損耗Exhibit（契約性文件的）附件EXIMbank（美國）進(jìn)出口銀行expenditure開支expertise專長expirationoftheinitialleaseterm初始租賃期限的屆滿exposuretoresidualassetvalue所承擔(dān)的資產(chǎn)殘值風(fēng)險(xiǎn)expresswarranty明示的擔(dān)保extendedretentionofpossession對(duì)占有的延伸提留extension延期ex

46、ternalreportingrisk財(cái)務(wù)報(bào)告引起的外部風(fēng)險(xiǎn)FAA(FederalAviationAdministration)(美國)聯(lián)邦航空署facevalue面值factoringcompany代理融通公司fairmarketvalueleases公允市值租賃（指租金按租賃市場(chǎng)的常見數(shù)額來確定）fairmarketvaluetransactions公允市值交易fairvalue公允價(jià)值fairwearandtear合理磨損FASB(FederalAccountingStandardsBoard)13（美國）財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第13號(hào)講明：租賃FASIT(financialassetsec

47、uritizationinvestmenttrust)金融資產(chǎn)證券化投資信托fatalillness絕癥features裝置federalincometax聯(lián)邦所得稅FederalTaxCourt（德國）聯(lián)邦稅務(wù)法庭federallyguaranteedmortgage聯(lián)邦保證抵押feereceivable應(yīng)收費(fèi)feesubordination附加費(fèi)fee-basedfinancingservices以收費(fèi)為基礎(chǔ)的融資服備Felalease拉美租賃協(xié)會(huì)fiberoptics光纖fiduciaryresponsibilities受托責(zé)任filing備案financeandotherincome財(cái)

48、務(wù)及其它收入financecharges財(cái)務(wù)費(fèi)用financecompanies金融公司、財(cái)務(wù)公司financeleaselaws融資租賃法律financelease融資租賃協(xié)議financialassets金融資產(chǎn)financialbottomline財(cái)務(wù)底線financialcomponents財(cái)務(wù)成份financialdistortion財(cái)務(wù)失真financialinstitution金融機(jī)構(gòu)financialinstruments金融證書，金融工具financialleasingtransaction融資租賃交易financialleasing融資租賃financiallessor融資

49、出租人financialperformance財(cái)務(wù)業(yè)績financialratios財(cái)務(wù)比率financialreality財(cái)務(wù)現(xiàn)實(shí)financialreportingrisk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)financialstatementappearance資產(chǎn)負(fù)債表的表現(xiàn)financialterms融資條件financiers融資人financingsource融資來源finding認(rèn)定firmterm確定的條款firstamendmentleases首期更改租賃協(xié)議fivedifferentframeworks（作為租賃交易宏觀環(huán)境的）五個(gè)不同的框架fixedinvestmentt

50、rust固定投資信托fixedpurchaseoption固定價(jià)格購買任擇權(quán)fixedrate固定利率fixedwire有線(通信)fixturefiling固定備案flexibility靈活性floatingleaseaccruedinterestreceivable浮動(dòng)租賃應(yīng)計(jì)的應(yīng)收利息fluctuation波動(dòng)FMRV(fairmarketrentalvalue)公允的租金市值footnotedisclosure通過附注披露foreclosuredisposition扣押抵債處置foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）forklift叉車formreport格式報(bào)

51、告forwardrateagreement遠(yuǎn)期利率協(xié)議forwardstartswaps遠(yuǎn)期掉期fourcriteria（區(qū)不融資租賃和經(jīng)營租賃的）四項(xiàng)標(biāo)準(zhǔn)fractionalinterest零散權(quán)益franchise特許權(quán)fraud欺詐freestandingderivativeinstruments自力支撐的衍生工具fromcradletograve從搖籃到墳?zāi)梗ㄖ缸允贾两K全程服務(wù)）front-endpayment前端支付FSL(full-servicelease)全程服務(wù)租賃fuelusetax燃料使用稅fullcommitment全額承諾fulldisclosure充分披露full-p

52、ayoutversusnon-full-payout全額支付依舊非全額支付full-payout全額支付full-servicelease全套服務(wù)租賃fundappropriation撥款fundrisk籌資風(fēng)險(xiǎn)fundingresources籌資渠道fundingrisk籌資風(fēng)險(xiǎn)furnish供應(yīng)futurecashflow以后的現(xiàn)金流futureleasepayment以后租賃付款GAAP(generallyacceptedaccountingprinciple)公認(rèn)會(huì)計(jì)準(zhǔn)則gains收益gearratio資本充足率gearing資本充足率generalintangible一般無形物geo

53、graphicdistance地理上的距離GermanInsolvencyAct德國破產(chǎn)法globalleasingindustry全球租賃業(yè)globalsurvey全球調(diào)查globalization全球化goods物資goodwill商譽(yù)governmentalagency政府（指定的）代理機(jī)構(gòu)governmentalbody政府機(jī)構(gòu)governmentalfund政府基金governmentaltaking政府征用GPTD(grossprofittaxdeferral)毛利稅遞延grantortrust托付人信托g(shù)rantors托付人grantor授予人growthrate增長率guara

54、nteedresidualvalue有擔(dān)保的殘值guarantee擔(dān)保hallmark印記hardware硬件harmonization(在有著不同法規(guī)情況下的)協(xié)調(diào)headings標(biāo)題healthcaremerchantfundincorporation保健商融資公司healthcarereceivables保健應(yīng)收款healthcareservices保健服務(wù)healthcareprovider保健提供者h(yuǎn)eavymaintenance大修hedgeagainstinflation抵御通漲hedge套期保值helicopters直升機(jī)hell-orhighwaterclauses絕對(duì)責(zé)任條

55、款hightechnologyleasing高技術(shù)租賃hirepurchaseagreement租購協(xié)議hirepurchasecontracts租購合同hirer租入人holders持有人homogeneity同質(zhì)性hospitalization（到）醫(yī)院治療hoursofuse（設(shè)備的）使用小時(shí)hurdlerate最低可同意費(fèi)率IAS(InternationalAccountingStandard)17國際會(huì)計(jì)準(zhǔn)則17租賃IDC(initialdirectcosts)初始直接費(fèi)用identification確認(rèn)idlecapacity閑置的能力IFC(InternationalFinanc

56、eCorporation)國際金融公司illness疾病illustration演示immaterialitems非實(shí)質(zhì)性事項(xiàng)immediatelyavailablefund立即能夠得到的資金impairmentofassets資產(chǎn)減損implementation執(zhí)行implicitinterestrate隱含利率impliedacceptance默認(rèn)同意impliedwarrantyorguarantee暗示的擔(dān)保in-boundleases進(jìn)口租賃inceptionofthelease租賃協(xié)議開始日incomeandexpenserecognition收入和支出的確認(rèn)incomestate

57、ment損益表incometax所得稅incrementalborrowingrateofinterest新增借款利率incurranceofanobligation義務(wù)的承擔(dān)indebtedness欠款indemnification賠償indemnify愛護(hù)indenturetrustee契約受托人independentdirector獨(dú)立董事indexedrate指數(shù)利率（指跟著某個(gè)基準(zhǔn)利率走的利率）index指數(shù)indirectbankleasing間接的銀行租賃indirecttax間接稅individuallessees個(gè)人承租人industrialization工業(yè)化industr

58、ydynamics行業(yè)動(dòng)向industrylingo行話（行業(yè)內(nèi)的暗語）information信息infrastructure基礎(chǔ)設(shè)施infringement侵權(quán)in-houseexpertise（該公司）自有的專長initialaccounting初始的會(huì)計(jì)處理initialcaselaw初始判例法initialleaseterm初始的租期innovation創(chuàng)新in-placeremarketing原地再處置inputtax投入稅insidertransaction內(nèi)部交易insolvency破產(chǎn)inspectionfindings檢驗(yàn)結(jié)果inspectionreport檢驗(yàn)報(bào)告inspe

59、ction檢驗(yàn)inspector檢驗(yàn)員institutionalfinance機(jī)構(gòu)融資instrument工具、文據(jù)insurancecarrier承保人insuranceclaims保險(xiǎn)索賠insurancecoverage保險(xiǎn)類不insurancefunction保險(xiǎn)功能insurancepolicy保險(xiǎn)單intangibleassets無形資產(chǎn)intangiblebenefit無形權(quán)益intellectualpropertyright知識(shí)產(chǎn)權(quán)intelligencegathering情報(bào)收集intentionalorgrosslynegligentact有意的或嚴(yán)峻疏忽的作為intere

60、standfeeincome利息和收費(fèi)收入interestcomponentofscheduledpayments排定進(jìn)度付款的利息部分interestratespreads利差interestrateswaps利率掉期interimrealestatefinancing不動(dòng)產(chǎn)過渡性融資interimrent暫行租金（在租金首付日應(yīng)付的租金）intermediatetwin-aisle中程雙過道（指飛機(jī)）internalpreference（所披露的信息嚴(yán)峻扭曲時(shí)的）內(nèi)部參考internationalfinancialleasingofequipment國際設(shè)備融資租賃internationa