Interest Rate Fixed Mortgage
M Interestratefixedmortgage O Interest Rate Fixed Mortgage En Quanxunwang 20120501 2564 Interest Rate Fixed Mortgage 汉英对照租赁相关用语_行业英语_CN176外贸
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改装configure
概念上的差别conceptual difference
概率probability
杠杆借款leverage borrowings
杠杆租赁leveraged lease
高技术租赁high technology leasing
格式报告form report
个人承租人individual lessees
个人简历personal resume
各期之间的税收分配 interperiod tax allocation
更改 modification
更新renewing
工具 instrument
工业化industrialization
公布的租金费率published rental rate
公告pronouncement
公开发售 public offering
公开配售public distribution
公开听证public hearing
(在多数的大陆法系国家或地区内的)公共有限公司public limited companies
公平交易arm's length transaction
公认会计准则GAAP(generally accepted accounting principle)
公司corporation
公司担保 corporate guarantees
公司所得税 corporate income tax
公司债市场corporate debt market
公司章程articles of incorporation
公务（飞）机corporate aircraft
公有public control
公约convention
公允价值fair value
公允市值交易 fair market value transactions
公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value leases
公允的租金市值FMRV(fair market rental value)
公益信托charitable trust
公证制度 notary system
公证notarization
公众存款 public deposit
供货合同supply contract
供货人 supplier
供货商（所提供的）担保supplier-type warranty
供货协议supply agreement
供水及净化water supply and purification
供给furnish
供给链supply chain
供给商出租人dealer lessors
共同信托common trust
共享证书 certificate of participation
购买任择权 option to buy,option to purchase
估计的余值 estimated residual
估计 estimates
估值valuation
股东shareholders
股份有限公司（法国）societe anonyme
股票上市stock exchange listing
股票和债务共同基金 stock and debt mutual funds
固定备案fixture filing
固定价格购买任择权fixed purchase option
固定利率fixed rate
固定投资信托fixed investment trust
故意的或严重疏忽的作为intentional or grossly negligent act
雇员福利计划employee benefit plans
（美国）雇员退休收入及担保法 ERISA（ Employee Retirement Income and Security Act）
顾客client
要害性目标critical goals
（看问题的）观点、角度 perspective
官方（制订的）税收折旧表official tax depreciation tables
（财务报告导致的）治理层报告的风险 managerial reporting risk
治理费administrative fee
管制法律regulatory laws
管制因素regulatory factors
管道结构(的公司)conduit structure
光船承租人 bareboat charterer
光纤fiber optics
归类标准 classification criteria
归类过程classification process
规定的先后顺序specified order of seniority
规划风险program risk
(所) 规划的业绩projected performance
轨道车辆 rail car
（ 美国铁路上采用的）轨道使用租赁utilization leases
国籍nationality
（飞机的）国际登记计划要求international registration requirement plan
国际化 internationalization
国际金融公司IFC(International Finance Corporation)
国际会计准则 17 租赁IAS(International Accounting Standard) 17
国际统一私法协会国际融资租赁公约Unidroit Conventions on International Financial Leasing
国际设备融资租赁 international financial leasing of equipment
国际私法private international law
国际租赁界international leasing community
国库券 treasury securities
国内法 domestic law
过剩现金excess cash
过失negligence
H
海外私人保险公司 OPIC(Oversea Private Insurance Corporation)
（英美等）海洋法系国家common law country
行话（行业内的暗语）industry lingo
行业动向 industry dynamics
合并 consolidation, merges
合成租赁协议synthetic leases
合法的营业目的legitimate business purpose
合格的机构买入人QIBs（ qualified institutional buyers）
合格性eligibility
合伙企业partnership
合计风险 aggregate risk
合计租金aggregate rents
合理磨损fair wear and tear
合同池contract pool
合同出售contract sales
合同开发contract origination
合同条款contractual provisions
（对设备的）合同维修contract maintenance
合同组合contract portfolio
合作伙伴partners
核磁共振成象 MRI(magnetic resonance imaging)
核心框架 core framework
核准approval
核准权approval authority
衡量标准measurement criteria
衡平法上的所有权人equitable owner
红利 dividends
缓冲 cushion
缓解（风险） mitigate
（德国）环境责任法 Environmental Liability Act
互换swap
互换型租赁协议wrap leases
回报波动variation in return
回购 trade-in
互联网Internet
货币风险 currency risk
货币政策monetary policy
活力 viability
货物goods
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
继续人 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)爱好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reject
K
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scale
L
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
累计预备金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 counsel
M
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parent
N
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 appropriation
O
偶然销售causal sale
偶然销售豁免occasional sales exemption
欧洲租赁协会Leaseurope
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
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