中英对照租赁词汇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 depreciationB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 partsC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 accountD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diversityE二手市场的广度及深度 secondary market breadth and depthF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 agentG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negligenceH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。