Interest Rate Fixed Mortgage
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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
答应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
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