中英对照租赁词汇(中)

中英对照租赁词汇(中)J机场airports（铁路）机车 locomotive机动车费 motor carrier fee机构融资institutional finance机构文件organizational documents（飞机的）机身airframe机制mechanism基本利率prime interest rate基本租金（各期应付的租金）basic rent基础设施infrastructure基建费用 capital expenditure级别 classes（将目标市场定位于某类规模客户的）极化polarization 即期实现current realization即时转移present transfer疾病 illness集装箱container计算机computer技术上的定位technological orientation技术老化technological obsolescence记录 record继承人 successors（合同到期后的）继续有效程度survivability 价格指数prices indices间接税 indirect tax间接的银行租赁indirect bank leasing兼并acquisitions监管程序supervisory process监管 supervise监控 monitoring检修 overhaul检验inspection检验报告inspection report检验结果inspection findings检验员inspector减记 write-off减少reduction(对)减税(的)兴趣tax appetite减损detraction简单融资租赁 simple finance leases交付及验收程序delivery and acceptance process交换exchange交易transactions交易成本transaction costs交易税transaction tax交易特许（销售）税transaction privilege(sale)tax交易习惯和贸易惯例course of dealing and usage of trade 教育education加入accession（美国的）加速成本回收的折旧MACRS depreciation加速支付 accelerated payment价值比value ratio节税 tax saving结论conclusion接受acceptance接受日 acceptance date解除relieve解除管制deregulation解散dissolution(期限)届满(时)at the expiry借款人 borrower金融工具 financial instruments金融公司finance companies金融机构financial institution金融证书financial instruments金融资产证券化投资信托FASIT (financial asset securitization investment trust)金融资产 financial assets进度计划 schedule进口租赁in-bound leases进款proceeds近似approximation竞争风险competitive risk竞争者 competitor经得起检验的案例verifiable case经纪人费broker fee经纪人 brokers经济利益economic benefits经济气候economic climate经济上的所有权economic ownership经济寿命economic life经营效率 operational efficiency经营租赁operating leasing经营租赁协议operating leases净财富税net worth tax净出资余额net investment outstanding净收益net earnings, net margin净现金出资余额net cash investment outstanding净应税收入net taxable income净值net value净租赁（指不附带任何技术服务的租赁）net lease（电脑租赁的）救灾服务disaster recovery services绝对和无条件付款 absolute and unconditional payments 绝对责任条款hell-or high water clauses绝症 fatal illness拒绝objection拒收rejectK卡车track开票和收款 bill and collect开支expenditure抗辩defense嵌入的embedded可撤销的cancelable可撤销性cancelability（固定利率中期融资）可得到程度availability of fixed rate medium-term financing可抵扣程度deductibility可收回程度collectibility, recoverability可回收金额recoverable amount可回收净额 net collectible value可减税的费用tax deductible expense（信息传递中的）可连通性connectivility（美国）可替代最低税AMT (Alternative Minimum Tax)可行使的exercisable可营利地运用profitable operation可予驳回的推定rebuttable presumption可转换次级票据converted subordinated notes客户customers客户的购买周期customer’s purchase cycle客户联系customer contact扣减deduction, abatement扣留arrest, recoupment扣押detention, levy扣押抵债处置foreclosure disposition会计处理accounting treatment会计利益accounting benefits会计期间 accounting period会计政策accounting policies会计准则accounting principle(对)会计准则(的)巧妙运用manipulation of accounting principle s跨境融资 cross-border funding宽机身飞机wide-body aircraft宽松条款 lenient terms库存锁定 treasury locks亏损防堵loss containment捆绑(在一起的)附加服务bundled additional services捆绑（服务） bundling扩容scaleL垃圾焚烧waste incineration垃圾债券 junk bonds拉美租赁协会Felalease蓝皮书（美国二手市场设备价格手册）bluebook累计准备金accumulated allowance类别的确定classification determination类推为analogous to类型type立即可以得到的资金 immediately available fund立足于信用的出租人credit-based lessor立足于资产的出租人asset-based lessor利差rate spreads利润产生 profit generation利率掉期 interest rate swaps利息和收费收入interest and fee income联邦保证抵押 federally guaranteed mortgage(美国)联邦航空署FAA(Federal Aviation Administration)联邦所得税federal income tax（德国）联邦税务法庭 Federal Tax Court联合团体affiliated group联盟alliances（卖主同出租人的）联手销售计划 private-label program 廉价购买任择权BPO(bargain purchase option)廉价续租任择权BRO(bargain renewal option)量化标准quantitative criteria了结抵押（抵押权人按规定拍卖抵押物以受偿）foreclosure 灵活性 flexibility零散权益fractional interest零售retail零售商销售税retailers ‘sales tax流动比率current ratio流动性融通 liquidity facility流动性支持liquidity support流动资金working capital留存retain（承租人的）留购率retention rate留置权encumbrance, lien留置日lien date留置任择权put option垄断monopoly垄断部门 monopolies履行 performance律师 counselM卖主暗扣vendor discount卖主融资vendor finance卖主协议 vendor agreements卖主的再处置责任remarketing obligations of the vendor 卖主租赁计划vendor leasing programs卖主 vendor“猫”（调制解调器）modem毛出资总额 total gross investment毛利税递延GPTD(gross profit tax deferral)贸易税trade tax贸易税附加返还 trade tax add-backs贸易折扣trade discount每股基本收益basic earnings per share每股收益率EPS(earning per share)每股稀释后收益diluted earning per share（美国）财务会计标准委员会第13号说明：租赁FASB(Federal Accounting Standards Board) 13美国法学会American Law Institute美国国家税务局法规US Internal Revenue Service code（美国）国内税收法IRC（Internal Revenue Code）(美国)国内税务局IRS(Internal Revenue Service)（美国）进出口银行EXIM bank美国联邦所得税US federal income taxes(美国)全国性的独立全面服务租赁出租公司national independent full-service leasing rental firms（美国）统一州法律委员 NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一商法典 UCC(Uniform Commercial Code)(美国)统一商法典关于法定融资租赁的条款UCC Article 2A美国）行政法Administrative Law（美国）载重汽车出租及租赁协会TRALA（美国）证券交易委员会SEC（Security and Exchange Commission）门坎threshold门诊诊所outpatient clinic免税单位tax-exempt entities免税发行者 tax-exempt issuers免税机构 exempt entity免税市场tax-exempt market免税债tax-exempt debt免税资产exempt assets免责disclaimer面值face value密封标价销售sealed bid sale（德国）民法典 Civil Code民航当局aviation authority民商法civil and commercial law名义价格购买任择权nominal purchase option 名义价格 nominal price明示的担保 express warranty敏感性分析 sensitivity analysis默认接受implied acceptance模式model, pattern目标市场target market目标收益率target yield母公司parentN耐久性durability纳税地place of taxation纳税人 taxpayer纳税时点tax timing（所披露信息严重扭曲时的）内部参考internal preference内部交易insider transaction（电、气、热的）能源传输 power transmission年度预算拨款annual budget appropriationO偶然销售causal sale偶然销售豁免occasional sales exemption欧洲租赁协会LeaseuropeP排定进度付款的利息部分interest component of scheduled payments拍卖auction sale盘存inventory赔偿indemnification赔付率loss ratio培训training披露项目disclosure items评定等级ratings评估appraisal, assess评估人员appraisers评级代理机构 rating agencies平静行使权 quiet enjoyment right 平静占有quiet possessions平均寿命 average life批准ratification破产成本bankruptcy cost破产程序 bankruptcy proceedings 破产法bankruptcy law破产法院 bankruptcy court破产接收receivership破产受益人 receivers破产 bankruptcy, insolvency普通信托 ordinary trustsQ欺诈fraud期回报率periodic rate of return期末程序end-of-term process期末结果end-of-term consequences期末应退还的保证金 refundable security deposit期末租金调整条款租赁协议TRAC（Terminal Rental Adjustment Clause） leases期权options（合同文本）起草 draftsmanship起飞take-off（飞机的）起落架landing gear起重机crane起租日lease inception契约covenants契约受托人indenture trustee签署sign, signature前端支付front-end payment前言preface钱到钱的租赁（租赁业内对融资租赁的俗称）money-over-moneylease潜在冲突potential conflict潜在减损potential impairment欠款indebtedness强制性的 enforceable桥梁 bridge桥式融通 bridge facility侵犯 invasion侵权infringement侵占appropriation清算人 liquidator情报收集intelligence gathering求偿金额amount of recourse区别 distinction区域化regionalization趋降的利息费用曲线 downward sloped interest expense line 取代 substitute权利要求 claim权利资格entitlement权益出资 equity contribution权益负债率debt-to-equity ratio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）equity insertion权益投资人equity investor权益证券equity securities权益资本equity capital权重weight全额支付full-payout全额支付还是非全额支付full-payout versus non-full-payout 全程服务租赁 FSL(full-service lease)全额承诺 full commitment全面解决方案total solution全球调查global survey全球化 globalization全球租赁业 global leasing industry全套服务租赁full-service lease确定的条款 firm term缺陷deficiency确认 identificationR让步concession（经营租赁合同中的）让步条件quid pro quo让与assignment燃料使用税fuel use tax(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格arbitrary and artificially highvalue认定 finding认可 authorize认证authenticate认真草拟的合同条款 well-crafted contract clauses融资出租人 financial lessor融资交易出售的净利得net gain on sale of financing transactions融资来源financing source融资人financiers融资条件financial terms融资租赁financial leasing融资租赁法律finance lease laws融资租赁交易 financial leasing transaction融资租赁协议finance lease ,capital lease软（供大于求）市场soft (oversupplied) market软件卖主 software vendor软件 softwareS司法管辖区jurisdictions三方网络triple net渗透penetration设备瑕疵 equipment defects商品牌号trade names商务条款 commerce clause, commercial terms商业风险commercial risk商业性销售mercantile-type sale商业信托 business trust商誉goodwill上市公司 public-held companies（一个新产品从构思到实际推入市场所用的时间）上市时间 time to market上限 ceiling上下限ups and collars少数权益前收益 earnings before minority interest设备成本 equipment cost设备出租rental of equipment设备抵押票据notes secured by equipment设备风险的分担及管理equipment risk allocation and management设备经理asset manager设备原值 OEC(original equipment cost)设备租赁业equipment leasing industry设备清单 Equipment Schedule设备认定equipment identification设施utility神权法制theocratic legal system审核内容清单 checklists审计audits审计官comptroller(涉及租赁的)审慎性标准 prudential norms relevant to leasing 升级upgrade生效日effective date生效 enter into force声明 declarations声誉 reputation剩余期间remaining period剩余所得residual income社团association时间模式time pattern实际上的所有权virtual ownership实施enactment实施补救 enforcing remedies实现realization实现价值 realize the value实质上的所有权人substantive owner实质先于形式substance over form实质性合并substantive consolidation实质性使用essential use使用量amount of usage使用权right to use使用权租赁（对经营租赁的形容）usage leases 使用税use tax使用条件 conditions of usage（设备的）使用小时hours of use市场的不完善market imperfection市场参与者market participants市场份额market share市场规模 market size市场环境marketplace市场利率market rates of interest市场摩擦market friction市场渗透率market penetration市场稳定性market stability市政工程 public works世界租赁大会World Leasing Convention事故casualty事实上的所有权actual ownership事实真相检查程序merit review process事先通知advance notice事业费 operating expense（飞机的）适航指令airworthiness directives适销性(经营租赁协议中的暗示保证) merchantability 适用的证券法律applicable securities laws适用的应纳税寿命applicable tax life适用法律applicable law收回recover（从别国）收回（租赁物的）风险 repatriation收取和支付 collect and disburse收入和支出的确认 ncome and expense recognition 收益调整adjustment of yield收益模型 earnings pattern收益确认recognition of income收益曲线yield curve收益 gains手段means首期更改租赁协议first amendment leases受款人payee受权专营部门 obligopolies受让人assignee受托人trustee受托责任fiduciary responsibilities受益人 beneficiaries授予人 grantor售后回租 sales and leaseback属性 attributes术语terminology数据传输data transmission数据转换 data transfer(对)数据管理(的)重要能力significant date management capability数字化digitization司法场所judicial arena司法协助重新占有judicially-assisted repossession私人的或公有的 private and public私人运送人 private carriers私有化privatization（支撑租赁交易的）四大支柱the four pillars（区别融资租赁和经营租赁的）四项标准four criteria讼案suits所有者信托 owner trust双赢事件 win-win event双重课税协议 double taxation agreement双重税double tax（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double-dip tax leases税tax税法tax code税后收益率 after-tax rate税基 tax base税前收益率pretax rate税收taxation税收风险 tax risk税收利益转移tax benefit transfer税收上的折旧 tax depreciation(美国税法中的)税收所有权tax ownership税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax lease 税务法规 tax status税务条例tax regulations隧道 tunnels随附于所有权的风险和报酬risks and rewards incident to ownership随机租金contingent rental, contingent rents损害damage , prejudice损耗exhaustion损失deficiency, losses损失赔偿金 liquidated damage损失索赔deficiency claim损益表income statement缩水underwater所得税income tax所管理的已筹资金资产净额平均值average managed net financed assets所有权ownership, title所有权的保留ownership retention(对)所有权(的)满足感 pride of ownership所有权权益ownership interest所有权人titleholder所有权自动转移 ATT (automatic transfer of title)所有权租赁（对融资租赁实质的形容）ownership leases所有者 owner所在地location（银行的）锁箱和自动转存安排lock box collection and sweep arrangement锁箱账户lock box account诉讼 action, litigationT摊销amortize摊销进度表amortization schedule套期保值 hedge(对)特定对象直接销售 private placement特别优先权规则 special priority rules特殊目的实体special purpose entity（SPE）特殊预提税 particular withholding tax特许权franchise（持有）特许权（的）期间 concession period特许使用权费royalties特许 concession, license（融资租赁）特有的三边关系distinctive triangular relationship提交 tender提留 retention, withhold(为)提前结束（租赁协议而作的）支付 lease termination payment 提前结束任择权 ETO(early termination option)提前结束时的罚金erlay termination penalty提前结束 early termination提前买断EBO (early buyout)提取准备金 provisioning替代的服务者 replacement servicers替换件replacements(用附加税)填补（福利开支）clawback(可)填补空缺(的)市场niche market条款 provisions铁路车辆的短期租赁 trip leases通行费toll通用车队common carriage通用性commonality通用租赁文本universal lease documentation通货紧缩deflation同客户持续而紧密的接触continuous and close customer contact同期利率coterminous rate同义词synonyms同意consent同意或非经同意的留置权 consensual or non-consensual lien 同质性homogeneity（卖主的对谁都一样的）统一销售计划 one-off program”捅破公司的面纱” piercing the corporate veil投标申请书request for proposal投入税 input tax投资等级信用评级investment grade credit rating投资公司investment company投资回报investment return投资净损失中的权益 equity in net loss of invests投资人investors(投资)组合 portfolio推定出售 constructive sale推进程序roll-out process推论 presumption推土机 bulldoze退出 denunciation(物理性能的)退化physical deterioration退租设备off-lease equipment托收 collection拖欠delinquencies拖延的持续时间duration of delay T型账户 T-account。