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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
风险租赁 venture leases
服务合同contracts for services
服务收入receipts for services
服务税 service tax
（资产证券化中的）服务者servicer
浮动租赁应计的应收利息 floating lease accrued interest receivable
（机械设备的）腐蚀decay
付款人payors
负债liabilities
附表schedule
附加费fee subordination
附加风险additional risk
附加利差additional margin
（设备的）附件additions
（契约性文件的）附件appendix, Exhibit
附属机构affiliate
附属设备accessories
附条件销售协议conditional sales agreement
(通过)附注披露footnote disclosure
附着物 attachments
复杂的融资租赁complex finance leases
副本 counterpart
副代理人 collateral agent
G
改换用途地使用alternative uses
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
供应furnish
供应链supply chain
供应商出租人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
关键性目标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）管理层报告的风险 managerial reporting risk
管理费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
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