| A
案例法 case law
安排 arrangement
安全标准 safety standard
暗示的担保 implied warranty or guarantee
按每月使用小时支付租金的租赁 power by the hour leases
按租金曲线折旧 rent curve depreciation
B
半导体芯片 semiconductor chips
包装 packaging
保费 premium
保护 indemnify
保健服务health care services
保健商融资公司 health care merchant fund incorporation
保健提供者 healthcare provider
保健应收款 health care receivables
保留 retaining
保密性 confidentiality
保全 perfection
保险 underwriting
保险标准 underwriting standard
保险单 insurance policy
保险功能 insurance function
保险类别 insurance coverage
保险索赔insurance claims
（飞机租赁中承租人承担的）保养准备金maintain reserves
保养方针及程序 maintenance policies and procedures
保证金 security deposit
报废（或挑其中有价值的贵金属出卖）scrap or salvage sale
报告 report
报价 quoting
备案filing
(经)备案(的)投资人 accredited investors
备件 repairs
备忘功能 memory function
被担保方 secured party
被少报的 understated
被动投资信托 passive investment trust
本金 principal
本质上的公司 per se corporations
边际税率 marginal tax rate
变量 variables
标记 label
标题 headings
（衡量用的）标准 criterion
标准制订者 standard setters
表决控制权 vote control
表决权 vote
表外融资 off balance sheet financing
避风港 safe harbor
避风港租赁（对有避税功能的租赁的形容）safe-harbor leases
避税 tax shields
避税规定 tax shelter provision
波动性 volatility
波动 fluctuation, variation
拨款 fund appropriation
拨款条例 appropriation provisions
补偿 compensate
补充备案 additional filings
补给活动 supporting activities
补救 remedy
不存在的 nonexistent
不得挪用 non-appropriation
不得替代条款 non-substitution clause
不动产抵押投资管道 REMIC （real estate mortgage investment conduit）
不动产过渡性融资 interim real estate financing
不动产和动产 real property and personal property
不动产、厂场或其它设备（设备） capital goods, plants or other equipment (the equipment)
不合格设备 non-conforming equipment
不可撤销的 irrevocable
不可撤销的租赁协议 non-cancellable lease
不可证券化的 unsecuritizable
不利的税收后果 adverse tax consequences
不能回收的 unreimbursable
不匹配 mismatches
不确定性 uncertainty
不同的产品 separate products
(期末若)不留购或不续租(时的)罚金 nenrenewal penalties
不应计的状态 non-accrual status
“不易破产”的专设实体 special purpose "bankruptcy remote" entity
不(在资产负债表上)资本化 non-ownership for balance sheet
不作为 omission
（再处置中的）部件出售 parts sale
部件 parts
C
差别待遇discrimination
财产税property tax
(因财务失真所导致的)财务报告风险 financial reporting risk
财务报告(引起的)外部风险external reporting risk
财务比率financial ratios
（财务）比率改善ratio enhancement
财务成份financial components
财务底线financial bottom line
财务费用finance charges
财务公司 finance companies
财务及其它收入 finance and other income
财务失真financial distortion
财务收益分配allocation of finance income
财务现实financial reality
财务业绩financial performance
财政赤字 public deficit
裁决 judgement, resolution
拆除removal
拆卸deinstallation
参考利率reference rate
参数parameter
参与者participants, players
（财务报表上的）残值结存价值 residual's carrying value
产品 product
产权信托titling trust
（房地产）产业estate
超额提供抵押overcollateralization
超额扣减excess deduction
差别化differentiation
叉车forklift
仓储 warehousing
偿付repayment
常规过程ordinary course
常规租赁 normal lease
长期出租合同long term rental contract
长期性的融资工具 permanent funding vehicles
长期资金融通方式 permanent funding activities
陈旧 obsolescence
陈述式报告narrative report
陈述representations
成比例的部分proportionate fraction
承保人insurance carrier
承担责任程度 accountability
承诺commitment, promise
(对)承认(的)要求acknowledgement requirement
承认和执行外国仲裁裁决公约Convention on the Recognition and Enforcement of Foreign Arbitral Award
承销佣金underwriting commission
承租人lessee
（租赁物由）承租人承建或承造的租赁协议build-to-suit leases
承租人的意向lessee intent
程序关系process nexus
撤销rescind
持有人holders
冲突 conflict
冲销 write-off
充分披露 full disclosure
（由原制造商作出的）重新认证 recertification
重新占有repossession
重组reorganization
筹集资金raise fund
筹资成本cost of funds
筹资风险funding risk, fund risk
筹资渠道funding resources
传递实体pass-through entity
传统出租 traditional rental
传统的租借合同 traditional contract of hire
创新innovation
次级的subordinated
次级份额subordinated tranche
次级权益subordinated interest
次级债券 subordinated debt obligation
从属化 subordination
从摇篮到坟墓（指自始至终全程服务）from cradle to grave
从业者practitioner
凑整升水make-whole premium
出版物publications
出立票据issue notes
出让人transferors
出资额capital contribution
出资 contributions
出租公司 rental house, rental yard
出租人lessor
出租人的内部人员 lessor's internal staff
出租市场 rental market
初始抵押品original collateral
初始的会计处理initial accounting
初始判例法initial case law
初始直接费用IDC(initial direct costs)
初始租赁期限的届满expiration of the initial lease term
初始的租期initial lease term
储备金reserves
处置deposition
触发器事件trigger events
纯粹的避税目的sole tax avoidance purpose
纯粹租用rent-to-rent
存储storage
存货清册inventory
存款接受者deposit taker
存款支票户checking account
D
打印机 printer
大额项目big-ticket items
（欧洲大陆各国的）大陆法系国家civil law country
大修heavy maintenance
（飞机拆下发电机的）大修shop visit
大宗出口租赁out-bound big-ticket leasing
大额资产large ticket asset
贷款loan
贷款型融资loan-type financing
带宽 bandwidth
代理proxy
代理融通公司factoring company
单程客户载重汽车出租业务one-way consumer truck rental business
单独部分 separate component
单独的法人separate legal person
单独身份separate identity
单独的、独立的受托人separate, independent trustee
单价unit price
单一股东sole shareholder
单一险种保险人monoline insurer
担保请求权warranty claim
担保权益security interest
(其意向是一种)担保(的)租赁 lease intended as security
担保 guarantee, warranty
当地法规 local statues
当地法律 local law
当局authority
当期及非当期负债current and non-current liabilities
(对)当事方(的)认定party identification
倒闭ends up
道路road
到期日maturity
到期应付款 payment due
德国破产法German Insolvency Act
（德国）生产责任法Act on Product Liability
（德国）消费者信用法Consumer Credit Act
登记程序 registration process
登记权registration rights
等量化equalizing
低成本项目small cost items
抵销请求权offsetting claims
抵销 setoff
抵押贷款安排mortgage loan placement
抵押物跟踪制度 collateral tracking system
抵押物价值collateral value
抵押水平level of collateral
抵押物collateral
抵押物的指定接受constructive acceptance of collateral
抵御通涨 hedge against inflation
地方贸易税 municipal trade tax
地方税 local tax
地理上的距离 geographic distance
地面及卫星无线系统terrestrial and satellite wireless system
地区通过税transit district tax
(租金)递减(的)租赁方式 step-down lease structure
递延的贷款费deferred loan fees
递延所得税后净额 net of deferred taxes
(租金)递增(的)租赁方式 step-up lease structure
第三方后勤 third-party logistics
缔约成本contracting cost
缔约国 contracting states
电缆cable
电信telecommunications
电信密度（指每百个居民拥有的通信线路数）teledensity
电子邮件 electronic mail
定付 (证券) pay-through note
定价风险pricing risk
定价上的左右为难pricing quandary
定金down payment
定金担保利益purchase money security interest
定期的规定的租金regular periodic payment
定义definition
定义上的暧昧不明definitional maze
定值valuing
动产抵押chattel mortgage
动产税personal property tax
动产文据chattel paper
动产租赁personal property leasing
动产租赁协议 lease for movables
短期出租车队rental fleets
对价consideration
独立董事independent director
趸卖whole sale
多边投资担保署MIGA（Multilateral Investment Guarantee Agency）
多年的租赁款项承付multi-years lease commitment
(涉及)多个司法管辖区(的)multiple jurisdiction
多样化diversification
多样化的细微差别 diverse nuances
多样性diversity
E
二手市场的广度及深度 secondary market breadth and depth
F
发达而成熟的市场developed and mature market
发电power generation
发动机engine
法定所有权legal ownership, legal title
法定所有权人legal owner
法定规定 statutory regulations
法定权利legal right
法官 judge
法规statute
法规(上的)保护statutory protection
法律费legal fees
法律安排legal arrangement
法律(角度的)处理legal treatment
法律地位legal status
法律风险legal risk
法律规范rules of law
法律后果legal consequences
法律（方面的）课题legal issue
法律授权的legally empowered
法律形式 legal form
法人legal entity
翻新 refurbishment, refresh
反铲装载机backhoe
反诉counterclaim
返还surrender
（对）返还（的）规定 return provisions
返还的资产returned asset
方便程度comfort level
方式选择structural alternatives
放款advance
放款人 lenders
放置placement
发票invoice
发起人originator, sponsor
(作为)发起人(的)出租人originating lessor
发售和出售offering and sale
发行人 issuer
飞机登记aircraft registry
非缔约国non-contracting states
非经营租赁nonoperating leasing
非纳税对象 tax nothing
非全额支付 non-full-payout
非实质性事项immaterial items
非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧)nontax lease
非债务利益 nondebt interest
非占有的抵押 nonpossessory pledge
非洲租赁协会African Leasing Association
(带有)废止条款(的)结构defeasance structures
分类观点 classification opinion
分类指标classification indicators
分配distribution
分组tranching
风险减少共担协议 risk-reducing pooling agreement
风险分担方法risk sharing techniques
rInterestratefixedmortgage L C Interest Rate Fixed Mortgage Rate Lv 1 Interest Rate Fixed Mortgage 中英对照租赁词汇(上)_法学教室_中国民商法律网n Rate Interest Rate Fixed Mortgage
pInterestratefixedmortgage L C Interest Rate Fixed Mortgage Rate Lv 1 Interest Rate Fixed Mortgage 中英对照租赁词汇(上)_法学教室_中国民商法律网z Interest Rate Fixed Mortgage |