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摊销进度表amortization schedule
套期保值 hedge
(对)特定对象直接销售 private placement
非凡优先权规则 special priority rules
非凡目的实体special purpose entity(SPE)
非凡预提税 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)
提取预备金 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
信用风险的分担及治理 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
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