P
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 trusts
Q
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-money lease 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 identification
R
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 high value 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 software
S
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, litigation
T
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
W
外包outsourcing (电脑的)外部设备peripheral 外国投资的易受控制程度amenability to foreign investment 网络联接器件 network connection device 网络networks 完善perfection 委托人信托 grantor trust 委托人 grantors 维持费用carrying amount 维修保养合同maintenance contract (飞机发动机的)维修间隔期 maintenance interval 维修计划书MPD(maintenance planning document) 违约 default 伪装的租赁资产买入人(指融资租赁的承租人)disguised purchaser of the leased asset 未被全额担保的债权人undersecured creditor 未交付 non-delivery 未决程序proceedings pending 未来的现金流 future cash flow 未来租赁付款future lease payment 未实现财务收益 unearned finance income (经营租赁中)未摊销的余值unamortized residual value 文件制作及提供documentation 文据instrument 窝工时间down time 无担保的残值unguaranteed residual value 无担保的债权人unsecured creditor 无信用等级的unrated 无形权益 intangible benefit 无形资产intangible assets 物权real rights 五个不同的框架 (指租赁交易的环境条件)five different frameworks
X
细则 by(e)-laws (法院裁决前)先收回财产prejudgment property recovery 先行融资 prefund 先租后买rent-to-buy 先以租赁合同方式租用后以融资租赁合同方式租入rent-to-leases 闲置的能力idle capacity (保险中的)险别coverage 现金抵押 cash collatera1 现金流cash flow 现金流偿债能力比率cash flow coverage ratio 现金收入及现金运用cash receipts and cash applications 现金选择 cash election 现金支付能力liquidity 现有银行信贷额度的保留preservation of exist bank line 现值present values (飞机上)限制其使用小时的部件life-limited parts 线路板 circuit board 相似性similarity 相关性 correlation 项目item 项目风险project risk 项目融资 project finance 消费税consumption tax 消费者价格指数consumer price index 消费者交易consumer transaction 消费者有担保交易consumer secured transaction 销售成本 cost of sale 销售额的百分比percentage of sales 销售价格selling price 销售开发团队 sales origination teams 销售量sales volume 销售收入 sales proceeds 销售税sales taxes (专属公司的)销售协助型租赁 sales-aid leasing 销售型租赁 sales-type lease (在有着不同法规情况下的)协调harmonization 协议agreement 胁迫 duress 新产品系列 new product family 新兴租赁市场emerging lease markets 新增借款利率incremental borrowing rate of interest (经营租赁中的)信贷导向型出租人 credit-oriented lessor 信托契约法Trust Indenture Act 信托账户trust account 信息技术资产IT assets 信息 information 信用担保程序credit underwriting process 信用变化 credit development 信用等级credit rating 信用等级下降downgraded 信用风险credit risk 信用风险的分担及管理 credit risk allocation and management 信用及流动性增级credit and liquidity enhancement 信用记录和规模credit history and profile 信用卡credit card 信用卡应收款 credit card receivables 信用增级credit enhancement 信用证letter of credit 信誉creditworthiness 行使(某项权利,例如购买任择权时的)价格exercise price 性能价格曲线price/performance curve 修改amendment 修理repair (依靠电脑的层析)X射线摄影机 CAT(computer-added tomograph) 削弱性效应dampening effect 许可证税excise tax 许可证协议licensing agreements 循环贷款融通 revolving loan facility 续租任择权option to renewal
Y
押金账项deposit account 演变evolution 延迟交付 delay in delivery 样品示例sampling 样品 sample 延缓的诉讼stayed actions 延缓履行moratorium 延期extension, suspension 延期纳税tax deferral 衍生的金融工具derivative financial instruments 演示illustration 验收证书certificate of acceptance 遥远的或有事件remote contingency 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 value 亚洲租赁协会AsiaLeaae 业绩 performance 业务方式设计structuring 业务方式structures 业务开发business generation 业务收购business acquisition 业主医院 proprietary hospital 一般无形物general intangible 一次或多次付款a payment or serious payments (飞机返还时的维修状况同交付时)一模一样原则mirror-in/mirror-out principle 一应俱全的车厢 dedicated carriage 一站式采购one-stop shopping 医院治疗hospitalization 移动通信 cellular(mobile) 移动性mobility 已调整税基 adjusted tax basis 已融资资产净额 net financed assets 以第三方到期医疗应收款作为质押collateralized by third party medical receivables due 以收费为基础的融资服备 fee-based financing services 义务的承担incurrance of an obligation 溢价appreciation 银行报价bank quote 银行的下属机构bank affiliates 印记 hallmark 应付租金 rentals payable 应纳税的 taxable 应收费fee receivable 应收款损失备抵金 allowance for losses on receivables 应收未收租赁付款uncollectible lease payments receivable 应收账款 accounts receivables 应收最小租赁付款minimum lease payments receivable 应税所得 taxable income 应有的审慎 due diligence 英国租赁协议及租购合同的会计处理SSAP 21 隐含利率implicit interest rate 营利性医院profit-making hospital 营业及开业许可税 business and occupation tax 硬件 hardware 佣金commissions 用过的设备的租赁 used equipment leasing (合同中的)用语language 优先权 priorities 优先所有权或权利superior title or right 邮电部门PTT's(postal and telecommunication entities) 游说努力lobby effort 幼稚的nascent 有担保的残值guaranteed residual value 有担保的融资secured financing 有担保或无担保的 secured or unsecured 有担保的债权人secured creditor 有活力的 vibrant 有利有弊 pros and cons 有说服力的案例convincing case 有线电视网络cable TV network 有限能力limited ability 有线(通信)fixed wire 有限责任公司limited liability company 有效的所有权effective ownership (对抗辩的)有效放弃effective waiver of defenses 有效性 effectiveness 有形和无形资产 tangible and intangible assets 有用寿命useful life 有约束力的协议 binding agreement 余额 remaining balance 余值保险 RVI(residual value insurance) 余值捕捉 residual capture 余值担保 residual guarantee 余值地位(指出租人承担余值风险的处境) residual position 余值风险 residual exposure, residual risk 余值实现residual realization 预防性保养 preventive maintenance 预付的租赁付款pre-paid lease payments 预提税withholding tax 预先设定的底价preestablished floor 预先确定了的期间 predetermined period 预先的书面同意prior written consent 预先的书面通知 prior written notice 原地再处置in-place remarketing 远期掉期forward start swaps 远期利率协议 forward rate agreement 运输transportation 允许permission
Z
灾变casualty 再处置remarketing 再出租re-leasing 再投入 reinvestment 窄机身飞机narrow-body aircraft 债权人creditors 债务发行成本 debt issuance costs 债务期限debt maturities 债务契约 debt covenant 债务-权益处理debt-equity treatment 债务人obligor, debtor 债务证券debt securities 债务证书debt instruments 债务资本 debt capital 债务 obligations 债息debt service 暂行租金(在租金首付日应付的租金)interim rent 赞助计划sponsored program 站得住脚的标准supportable standard 噪声 noise 增级的设备信托证书enhanced equipment trust certificate 增长率growth rate 增值服务value-added services 增值税VAT(value added taxes) 责任限度limitation of liability 章程prospectus 账面结存价值carrying value 账面亏损book loses 账面收入 book income 账项accounts 战略性建议strategic recommendations 占有possession (对)占有的延伸提留extended retention of possession 折旧抵扣 depreciation deductions 折旧费用 depreciation expense 折旧好处depreciation benefit 折旧期间 depreciation period 折旧提存depreciation allowance 折现率 discount rate 折现值discounted present value 折余价值depreciated value 真人 real person 真实租赁true lease 真实租赁协议true leases 诊断设备diagnostic equipment 诊所 clinic 正常结束 normal terminations 正常可折旧寿命 normal depreciable life 正供出售证券available-for-sale securities 争议解决程序 dispute resolution process 证券化池 securitization pool 证券化交易securitization transactions 证券化资产securitization assets 证券委员会国际组织 IOSCO(International Organization of Securities Commissions) 证实 authentication 证书certificate 政府(指定)的代理机构governmental agency 政府机构 governmental body 政府基金governmental fund 政府征用 governmental taking 支付金额 payment amount 支线飞机regional jet 知识产权 intellectual property right 执行implementation 执行成本 executory cost 执照 permit 直接和间接损失direct and consequential damage 直接融资租赁direct financing lease 直接税 direct tax 直接购买outright purchase 直升机helicopters 直线法折旧straight-line depreciation 直线法straight line basis 直线法确认straight-line recognition 直销 outright sale 指数index 指定车型及司机的合同车队DDC (dedicated contract carriage) 指定最低运输量的合同车队 dedicated capacity carriage 指定的位置designated location 指名的所有权人 named owner 职业资格证 job qualification sheet (来自)制造商(的)补贴manufacturer subsidy 质量差幅quality spread 治疗设备 therapeutic equipment, treatment equipment 滞留成本法(不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法) sunk cost method 周转时间 turn around time 专长expertise 专属公司 captives 专属金融公司captive finance company 专业公司specialist firm 专业化的独立的公司specialized independents (只处置某类设备的)专业性再处置公司exclusive remarketing firms 转承债务vicarious liability 转售 resell 转移 transfer 转出租(租入是为了出租) rent-to-re-rent 转租赁 sublease 装置features 装运shipping 咨询及顾问服务consulting and advisory services 资金掣肘capital constraint 资本充足率gear ratio, gearing, leverage ratio 资本费用 capital cost 资本分派capital allocation 资本化 capitalize 资本市场capital market (所承担的)资产残值风险exposure to residual asset value (经营租赁中的)资产导向型出租人 asset-oriented lessor 资产的取得acquisition of assets 资产抵押 pledge 资产风险保险asset risk insurance 资产负债表的表现 financial statement appearance 资产负债表日 balance sheet date 资产负债表外证券化off-balance sheet securitizations 资产跟踪asset tracking 资产回报率ROA(return on assets) 资产减损impairment of assets 资产特点asset specificity 资产证券化asset securitization 资产支持型融资 asset-backed financing 资产 asset 资格apacity, status 资金成本 cost of capital 资源 resources 字节 byte 自保公司self-insured corporations 自动调整条款escalation clauses 自力支撑的衍生工具 free standing derivative instruments 自然资源开发权协议agreement concerning rights of explore natural resources 自由折旧规则liberal depreciation rules (该公司)自有的专长in-house expertise 自有资金负债率 debt-equity ratios 自由酌情处理 discretion 自助性重新占有 self-help repossession 中程双过道(指飞机)intermediate twin-aisle 中级市场租赁 middle-market leasing 中小型企业SMEs 中央集权central authority 终止terminate 终止日后的接续 continuation beyond the termination date 终止(租赁的)通知notice of termination 仲裁arbitration 种类category 重要事实material facts 综合收入 comprehensive income 综合性再处置公司nonexclusive remarketing firms 主服务者primary servicer 主权风险 sovereign risk 主营业地principal office and place 主租赁协议master lease (期满但租赁物未退还时的)逐月收取的租金 month-to-month rentals 租购合同 hire purchase contracts 租购融资 lease-purchase financing 租购协议hire purchase agreement 租还是买 lease versus purchase 租借leasehold 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(费率)rental rates 租金税 rental tax 租赁leasing, leasehold 租赁安排leasing arrangement 租赁财产leased property 租赁费(对租金中所含收益部分的形容) lease fee 租赁付款次数number of lease payments 租赁负债lease liabilities 租赁公司 leasing company (对)租赁(的)管制leasing regulation 租赁期限 lease term 租赁设备leased equipment 租赁申请 lease application 租赁税 lease tax 租赁物件 leased items 租赁协议登记 lease registry 租赁协议分类 classification of leases 租赁协议管理人 lease manager 租赁协议及租赁资产组合证券化securitization of leases and leased assets portfolio 租赁协议开始日inception of the lease 租赁协议正文master lease illustration 租赁协议组合 lease portfolio 租赁协议 leases, leasing agreement 租赁信贷限额lease lines of credit 租赁研讨会 workshop on leasing (手工的或电脑的)租赁业务管理系统leasing systems 租赁业务(的)许可 licensing of lease activity 租赁业务 leasing activities (对)租赁应收款(的)无追索出售non-recourse sale of lease receivable 租赁原值original lease value 租赁占国内生产总值的份额leasing's share of GDP 租赁周期的六个阶段the six phase of leasing cycles 租赁专业人员 leasing professionals 租赁资产 leased assets 租入人hirer (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-in/lease-out 组别tranches 组合(中的设备类型的)集中程度portfolio concentration 追索权recourse 追溯性运用retrospective application 最低可接受费率 hurdle rate 最低资本 minimum capital 最低租金费率minimum rental rate 最短租赁期限 minimum lease terms 最新技术 state-of-art technology 最终可用寿命ultimate useful life 最终用户end-users 做广告advertising 着陆landing
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