<p><font size="3">a payment or serious payments 一次或多次付款<br/>abatement 扣减<br/>absolute and unconditional payments 绝对和无条件付款<br/>accelerated payment 加速支付<br/>acceptance date 接受日<br/>acceptance 接受<br/>accession 加入<br/>accessories 附属设备<br/>accountability 承担责任的程度<br/>accounting benefits 会计利益<br/>accounting period 会计期间<br/>accounting policies 会计政策<br/>accounting principle 会计准则<br/>accounting treatment 会计处理<br/>accounts receivables 应收账款<br/>accounts 账项<br/>accredited investors 经备案的投资人<br/>accumulated allowance 累计准备金<br/>acknowledgement requirement 对承认的要求<br/>acquisition of assets 资产的取得<br/>acquisitions 兼并<br/>Act on Product Liability （德国）生产责任法<br/>action 诉讼<br/>actual ownership 事实上的所有权<br/>additional filings 补充备案<br/>additional margin 附加利差<br/>additional risk附加风险<br/>additions （设备的）附件<br/>adjusted tax basis 已调整税基<br/>adjustment of yield 对收益的调整<br/>administrative fee管理费<br/>Administrative Law（美国）行政法<br/>advance notice 事先通知<br/>advance 放款<br/>adverse tax consequences 不利的税收后果<br/>advertising 做广告<br/>affiliated group 联合团体<br/>affiliate 附属机构<br/>African Leasing Association 非洲租赁协会<br/>after-tax rate 税后利率<br/>aggregate rents 合计租金<br/>aggregate risk 合计风险<br/>agreement concerning rights of explore natural resources 涉及自然资源开发权的协议<br/>agreement 协议<br/>aircraft registry 飞机登记<br/>airframe （飞机的）机身<br/>airports 机场<br/>airworthiness directives （飞机的）适航指令<br/>alliances 联盟<br/>allocation of finance income 财务收益分配<br/>allowance for losses on receivables 应收款损失备抵金<br/>alternative uses 改换用途地使用<br/>amenability to foreign investment 外国投资的易受控制程度<br/>amendment 修改<br/>American Law Institute 美国法学会<br/>amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销<br/>amortization schedule 摊销进度表<br/>amortize 摊销<br/>amount of recourse 求偿金额<br/>amount of usage 使用量<br/>AMT (Alternative Minimum Tax) （美国）可替代最低税<br/>analogous to类推为<br/>annual budget appropriation 年度预算拨款<br/>appendix （契约性文件的）附件<br/>applicable law 适用法律<br/>applicable securities laws适用的证券法律<br/>applicable tax life 适用的应纳税寿命<br/>appraisal 评估<br/>appraisers 评估人员<br/>appreciation 溢价<br/>appropriation provisions 拨款条例<br/>appropriation 侵占<br/>approval authority 核准权<br/>approval 核准<br/>approximation近似<br/>arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值<br/>arbitration 仲裁<br/>arm's length transaction 公平交易<br/>arrangement 安排<br/>arrest 扣留<br/>Article 2A 美国统一商法典关于法定融资租赁的条款<br/>articles of incorporation 公司章程<br/>AsiaLeaae 亚洲租赁协会<br/>assess 评估<br/>asset manager 设备经理<br/>asset risk insurance 资产风险保险<br/>asset securitization 资产证券化<br/>asset specificity 资产特点<br/>asset tracking 资产跟踪<br/>asset-backed financing 资产支持型融资<br/>asset-based lessor 立足于资产的出租人<br/>asset-oriented lessor (经营租赁中的)资产导向型出租人<br/>asset 资产<br/>assignee 受让人<br/>assignment 让与<br/>association 社团<br/>at the expiry 期限届满时<br/>ATT (automatic transfer of title) 所有权自动转移<br/>attachments 附着物<br/>attributes 属性<br/>auction sale 拍卖<br/>audits 审计<br/>authenticate 认证<br/>authentication 证实<br/>authority 当局<br/>authorize 认可<br/>availability of fixed rate medium-term financing 固定利率中期融资可得到的程度<br/>available-for-sale securities 正供出售证券<br/>average life 平均寿命<br/>average managed net financed assets 所管理的已筹资金资产净额平均值<br/>aviation authority 民航当局 <br/>backed-up servicer 替补服务者<br/>backhoe反铲装载机<br/>balance sheet date 资产负债表日<br/>bandwidth 带宽<br/>bank affiliates 银行的下属机构<br/>bank quote 银行报价<br/>bankruptcy cost 破产成本<br/>bankruptcy court 破产法院<br/>bankruptcy law 破产法<br/>bankruptcy proceedings 破产程序<br/>bankruptcy 破产<br/>bareboat charterer 光船承租人<br/>bargain renewal option廉价续租任择权<br/>basic earnings per share每股基本收益<br/>basic rent基本租金（各期应付的租金）<br/>beneficiaries受益人<br/>big-ticket items大额项目<br/>bill and collect开票和收款<br/>binding agreement有约束力的协议<br/>blind vendor discount卖主暗扣<br/>bluebook蓝皮书（美国二手市场设备价格手册）<br/>book income账面收入<br/>book loses账面亏损<br/>borrower借款人<br/>BPO(bargain purchase option)廉价购买任择权<br/>bridge facility桥式融通<br/>bridge桥梁<br/>broker fee经纪人费<br/>brokers经纪人<br/>build-to-suit leases（租赁物由承租人）承建或承造的租赁协议<br/>bulldozer推土机<br/>bundled additional services捆绑（在一起的）附加服务<br/>bundling捆绑（服务）<br/>business acquisition业务收购<br/>business and occupation tax营业及开业许可税<br/>business generation业务开发<br/>business trust商业信托<br/>by(e)-laws细则<br/>byte字节 <br/>cable TV network有线电视网络<br/>cable电缆<br/>cancelability可撤销性<br/>cancelable可撤销的<br/>capacity资格<br/>capital allocation资本分派<br/>capital constraint资金掣肘<br/>capital contribution出资额<br/>capital cost资本费用<br/>capital expenditure基建费用<br/>capital lease融资租赁协议<br/>capital market资本市场<br/>capitalize资本化<br/>captive finance company专属金融公司<br/>captives专属公司<br/>carrying amount维持费用<br/>carrying value账面结存价值<br/>case law案例法<br/>cash collatera1现金抵押<br/>cash election现金选择<br/>cash flow coverage ratio现金流偿债能力比率<br/>cash flow现金流<br/>cash receipts and cash applications现金收入及现金运用<br/>casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）<br/>casualty灾变、事故<br/>CAT(computer-added tomograph)依靠电脑的层析X射线摄影机<br/>category种类<br/>causal sale偶然销售<br/>ceiling上限<br/>cellular(mobile)移动通信<br/>central authority中央集权<br/>certificate of acceptance接受证书、验收证书<br/>certificate of participation共享证书<br/>certificate证书<br/>charitable trust公益信托<br/>chattel mortgage动产抵押<br/>chattel paper动产文据<br/>checking account存款支票户<br/>checklists审核内容清单<br/>circuit board线路板<br/>civil and commercial law 民商法<br/>Civil Code（德国）民法典<br/>civil law country（欧洲大陆各国的）大陆法系国家<br/>claim 权利要求<br/>classes级别<br/>classification criteria归类标准<br/>classification determination类别的确定<br/>classification indicators分类指标<br/>classification of leases租赁协议分类<br/>classification opinion分类观点<br/>classification process归类过程<br/>clawback (用附加税)填补（福利开支）<br/>client顾客<br/>clinic诊所<br/>collateral agent副代理人<br/>collateral tracking system抵押物跟踪制度<br/>collateral value抵押物价值<br/>collateralized by third party medical receivables due以第三方到期医疗应收款作为质押<br/>collateral抵押物<br/>collect and disburse收取和支付<br/>collectibility可收回程度<br/>collection托收<br/>comfort level方便程度<br/>commerce clause商务条款<br/>commercial risk商业风险<br/>commercial terms商业条款<br/>commissions佣金<br/>commitment承诺<br/>common carriage通用车队<br/>common law country（英美等）海洋法系国家<br/>common trust共同信托<br/>commonality通用性<br/>compensate补偿<br/>competitive risk竞争风险<br/>competitor竞争者<br/>complex finance leases复杂的融资租赁<br/>comprehensive income综合收入<br/>comptroller审计官<br/>computer计算机<br/>conceptual difference概念上的差别<br/>concession period持有特许权的期间<br/>concession让步、特许<br/>conclusion结论<br/>conditional sales agreement附条件销售协议<br/>conditions of usage使用条件<br/>conduit structure管道结构(的公司)<br/>confidentiality保密性<br/>configure改装<br/>conflict冲突<br/>connectivility（信息传递中的）可连通性<br/>consensual or non-consensual lien同意或非经同意的留置权<br/>consent 同意<br/>consideration对价<br/>consolidation合并<br/>constructive acceptance of collateral抵押物的指定接受<br/>constructive sale推定出售<br/>consulting and advisory services咨询及顾问服务<br/>Consumer Credit Act（德国）消费者信用法<br/>consumer price index消费者价格指数<br/>consumer secured transaction消费者有担保交易<br/>consumer transaction消费者交易<br/>consumption tax消费税<br/>container集装箱<br/>contingent rental随机租金<br/>contingent rents随机租金<br/>continuation beyond the termination date终止日后的接续<br/>continuous and close customer contact同客户持续而紧密的接触<br/>contract maintenance（对设备的）合同维修<br/>contract origination合同开发<br/>contract pool合同池<br/>contract portfolio合同组合<br/>contract sales合同出售<br/>contracting cost缔约成本<br/>contracting states 缔约国<br/>contracts for services服务合同<br/>contractual provisions合同条款<br/>contributions出资<br/>Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约<br/>convention 公约<br/>converted subordinated notes可转换次级票据<br/>convincing case有说服力的案例<br/>core framework核心框架<br/>corporate aircraft公务（飞）机<br/>corporate debt market公司债市场<br/>corporate guarantees公司担保<br/>corporate income tax公司所得税<br/>corporation公司<br/>correlation相关性<br/>cost of capital资金成本<br/>cost of funds筹资成本<br/>cost of sale销售成本<br/>coterminous rate同期利率<br/>counsel律师<br/>counterclaim反诉<br/>counterpart副本<br/>course of dealing and usage of trade交易习惯和贸易惯例<br/>covenants契约<br/>coverage（保险中的）险别<br/>crane起重机<br/>credit and liquidity enhancement信用及流动性增级<br/>credit card receivables信用卡应收款<br/>credit card信用卡<br/>credit development信用变化<br/>credit enhancement信用增级<br/>credit history and profile信用记录和规模<br/>credit rating信用等级<br/>credit risk allocation and management信用风险的分摊及管理<br/>credit risk信用风险<br/>credit underwriting process信用担保程序<br/>credit-based lessor立足于信用的出租人<br/>credit-oriented lessor(经营租赁中的)信贷导向型出租人<br/>creditors债权人<br/>creditworthiness信誉<br/>criterion（衡量用的）标准<br/>critical goals关键性目标<br/>cross-border funding跨境融资<br/>currency risk货币风险<br/>current and non-current liabilities当期及非当期负债<br/>current ratio流动比率<br/>current realization即期实现<br/>cushion缓冲<br/>customer contact客户联系<br/>customer's purchase cycle客户的购买周期<br/>customers客户 <br/>damage 损害<br/>dampening effect削弱性效应<br/>data transfer数据转换<br/>data transmission数据传输<br/>DDC (dedicated contract carriage)指定车型及司机的合同车队<br/>dealer lessors供应商出租人<br/>debt capital债务资本<br/>debt covenant债务契约<br/>debt instruments债务证书<br/>debt issuance costs债务发行成本<br/>debt maturities债务期限<br/>debt securities债务证券<br/>debt service债息<br/>debt-equity ratios自有资金负债率<br/>debt-equity treatment债务－权益处理<br/>debtor债务人<br/>debt-to-equity ratio权益负债率<br/>decay（机械设备的）腐蚀<br/>declarations声明<br/>dedicated capacity carriage指定最低运输量的合同车队<br/>dedicated carriage一应俱全的车厢<br/>deductibility可抵扣程度<br/>deduction扣减<br/>default违约<br/>defeasance structures带有废止条款的结构<br/>defense抗辩<br/>deficiency claim损失索赔<br/>deficiency损失、缺陷<br/>definitional maze定义上的暧昧不明<br/>definition定义<br/>deflation通货紧缩<br/>deinstallation拆卸<br/>delay in delivery 延迟交付<br/>delinquencies拖欠<br/>delivery and acceptance process交付及验收程序<br/>denunciation 退出<br/>deposit account押金账项<br/>deposit taker存款接受者<br/>deposition处置<br/>depreciated value折余价值<br/>depreciation allowance折旧提存<br/>depreciation benefit折旧好处<br/>depreciation deductions折旧抵扣<br/>depreciation expense折旧费用<br/>depreciation period折旧期间<br/>deregulation解除管制<br/>derivative financial instruments衍生的金融工具<br/>designated location指定的位置<br/>detention扣押<br/>detraction减损<br/>developed and mature market发达而成熟的市场<br/>diagnostic equipment诊断设备<br/>differentiation差别化<br/>digitization数字化<br/>diluted earning per share每股稀释后收益<br/>direct and consequential damage直接和间接损失<br/>direct financing lease直接融资租赁<br/>direct tax直接税<br/>disaster recovery services（电脑租赁的）救灾服务<br/>disclaimer免责<br/>disclosure items披露项目<br/>discount rate折现率<br/>discounted present value折现值<br/>discretion自由酌情处理<br/>discrimination差别待遇<br/>disguised credit sale变相信贷销售<br/>disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）<br/>dispute resolution process争议解决程序<br/>dissolution解散<br/>distinction区别<br/>distinctive triangular relationship 特有的三边关系<br/>distribution分配<br/>diverse nuances多样化的细微差别<br/>diversification多样化<br/>diversity多样性<br/>dividends红利<br/>documentation文件制作及提供<br/>domestic law 国内法<br/>double taxation agreement双重课税协议<br/>double tax双重税<br/>double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议<br/>down payment定金<br/>down time窝工时间<br/>downgraded信用等级下降<br/>downward sloped interest expense line趋降的利息费用曲线<br/>draftsmanship（合同文本的）起草<br/>due diligence应有的审慎<br/>durability耐久性<br/>duration of delay拖延的持续时间<br/>duress胁迫<br/>------------------------------------<br/>early buyout提前买断<br/>early termination提前结束<br/>earnings before minority interest少数权益前收益<br/>earnings pattern收益模型<br/>EBO (early buyout)提前买断<br/>economic benefits经济利益<br/>economic climate经济气候<br/>economic life经济寿命<br/>economic ownership经济上的所有权<br/>education教育<br/>effective date生效日<br/>effective ownership有效的所有权<br/>effective waiver of defenses（对）抗辩的有效放弃<br/>effectiveness有效性<br/>electronic mail电子邮件<br/>eligibility合格性<br/>embedded嵌入<br/>emerging lease markets新兴租赁市场<br/>employee benefit plans雇员福利计划<br/>enactment实施<br/>encumbrance留置权<br/>end-of-term consequences期末结果<br/>end-of-term process期末程序<br/>ends up倒闭<br/>end-users最终用户<br/>enforceable强制性的<br/>enforcing remedies实施补救<br/>engine发动机<br/>enhanced equipment trust certificate增级的设备信托证书<br/>enter into force生效<br/>entitlement权利资格<br/>Environmental Liability Act（德国）环境责任法<br/>EPS(earning per share)每股收益率<br/>equalizing等量化<br/>equipment cost设备成本<br/>equipment defects设备瑕疵<br/>equipment identification设备认定<br/>equipment leasing industry设备租赁业<br/>equipment risk allocation and management设备风险的分担及管理<br/>Equipment Schedule设备清单<br/>equitable owner衡平法上的所有权人<br/>equity capital权益资本<br/>equity contribution权益出资<br/>equity in net loss of invests投资净损失中的权益<br/>equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）<br/>equity investor权益投资人<br/>equity securities权益证券<br/>ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法<br/>escalation clauses自动调整条款<br/>essential use实质性使用<br/>estate（房地产）产业<br/>estimated remaining period估计的剩余期间<br/>estimated residual估计的余值<br/>estimates估计<br/>ETO(early termination option)（对）提前结束（的）任择权<br/>evolution演变<br/>excess cash过剩现金<br/>excess deduction超额扣减<br/>exchange交换<br/>excise tax许可证税<br/>exclusive remarketing firms（只处置某类设备的）专业性再处置公司<br/>executory cost执行成本<br/>exempt assets免税资产<br/>exempt entity免税机构<br/>exercisable 可行使的<br/>exercise price行使（某项权利，例如购买任择权时的）价格<br/>exhaustion损耗<br/>Exhibit（契约性文件的）附件<br/>EXIM bank（美国）进出口银行<br/>expenditure开支<br/>expertise专长<br/>expiration of the initial lease term初始租赁期限的届满<br/>exposure to residual asset value所承担的资产残值风险<br/>express warranty明示的担保<br/>extended retention of possession对占有的延伸提留<br/>extension延期<br/>external reporting risk财务报告引起的外部风险<br/>-----------------------------------------------------<br/>FAA(Federal Aviation Administration)(美国)联邦航空署<br/>face value面值<br/>factoring company代理融通公司<br/>fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）<br/>fair market value transactions公允市值交易<br/>fair value公允价值<br/>fair wear and tear合理磨损<br/>FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁<br/>FASIT (financial asset securitization investment trust)金融资产证券化投资信托<br/>fatal illness绝症<br/>features装置<br/>federal income tax联邦所得税<br/>Federal Tax Court（德国）联邦税务法庭<br/>federally guaranteed mortgage联邦保证抵押<br/>fee receivable应收费<br/>fee subordination附加费<br/>fee-based financing services以收费为基础的融资服备<br/>Felalease拉美租赁协会<br/>fiber optics光纤<br/>fiduciary responsibilities受托责任<br/>filing备案<br/>finance and other income财务及其它收入<br/>finance charges财务费用<br/>finance companies金融公司、财务公司<br/>finance lease laws融资租赁法律<br/>finance lease融资租赁协议<br/>financial assets金融资产<br/>financial bottom line财务底线<br/>financial components财务成份<br/>financial distortion财务失真<br/>financial institution金融机构<br/>financial instruments金融证书，金融工具<br/>financial leasing transaction融资租赁交易<br/>financial leasing融资租赁<br/>financial lessor融资出租人<br/>financial performance财务业绩<br/>financial ratios财务比率<br/>financial reality财务现实<br/>financial reporting risk(因财务失真所导致的)财务报告风险<br/>financial statement appearance资产负债表的表现<br/>financial terms融资条件<br/>financiers融资人<br/>financing source融资来源<br/>finding认定<br/>firm term确定的条款<br/>first amendment leases首期更改租赁协议<br/>five different frameworks（作为租赁交易宏观环境的）五个不同的框架<br/>fixed investment trust固定投资信托<br/>fixed purchase option固定价格购买任择权<br/>fixed rate固定利率<br/>fixed wire有线(通信)<br/>fixture filing固定备案<br/>flexibility灵活性<br/>floating lease accrued interest receivable浮动租赁应计的应收利息<br/>fluctuation波动<br/>FMRV(fair market rental value)公允的租金市值<br/>footnote disclosure通过附注披露<br/>foreclosure disposition扣押抵债处置<br/>foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）<br/>forklift叉车<br/>form report格式报告<br/>forward rate agreement远期利率协议<br/>forward start swaps远期掉期<br/>four criteria（区别融资租赁和经营租赁的）四项标准<br/>fractional interest零散权益<br/>franchise特许权<br/>fraud欺诈<br/>free standing derivative instruments自力支撑的衍生工具<br/>from cradle to grave从摇篮到坟墓（指自始至终全程服务）<br/>front-end payment前端支付<br/>FSL(full-service lease)全程服务租赁<br/>fuel use tax燃料使用税<br/>full commitment全额承诺<br/>full disclosure充分披露<br/>full-payout versus non-full-payout全额支付还是非全额支付<br/>full-payout全额支付<br/>full-service lease全套服务租赁<br/>fund appropriation拨款<br/>fund risk筹资风险<br/>funding resources筹资渠道<br/>funding risk筹资风险<br/>furnish供应<br/>future cash flow未来的现金流<br/>future lease payment未来租赁付款<br/>---------------------------------------------------<br/>GAAP(generally accepted accounting principle)公认会计准则<br/>gains收益<br/>gear ratio资本充足率<br/>gearing资本充足率<br/>general intangible一般无形物<br/>geographic distance地理上的距离<br/>German Insolvency Act德国破产法<br/>global leasing industry全球租赁业<br/>global survey全球调查<br/>globalization全球化<br/>goods货物<br/>goodwill商誉<br/>governmental agency政府（指定的）代理机构<br/>governmental body政府机构<br/>governmental fund政府基金<br/>governmental taking政府征用<br/>GPTD(gross profit tax deferral)毛利税递延<br/>grantor trust委托人信托<br/>grantors委托人<br/>grantor授予人<br/>growth rate增长率<br/>guaranteed residual value有担保的残值<br/>guarantee担保<br/>-------------------------------------------------<br/>hallmark印记<br/>hardware硬件<br/>harmonization(在有着不同法规情况下的)协调<br/>headings标题<br/>health care merchant fund incorporation 保健商融资公司<br/>health care receivables保健应收款<br/>health care services保健服务<br/>healthcare provider保健提供者<br/>heavy maintenance大修<br/>hedge against inflation抵御通涨<br/>hedge套期保值<br/>helicopters直升机<br/>hell-or high water clauses绝对责任条款<br/>high technology leasing高技术租赁<br/>hire purchase agreement租购协议<br/>hire purchase contracts租购合同<br/>hirer租入人<br/>holders持有人<br/>homogeneity同质性<br/>hospitalization（到）医院治疗<br/>hours of use（设备的）使用小时<br/>hurdle rate最低可接受费率<br/>-----------------------------------------------<br/>IAS(International Accounting Standard) 17国际会计准则 17 租赁<br/>IDC(initial direct costs)初始直接费用<br/>identification确认<br/>idle capacity闲置的能力<br/>IFC(International Finance Corporation)国际金融公司<br/>illness疾病<br/>illustration演示<br/>immaterial items非实质性事项<br/>immediately available fund立即可以得到的资金<br/>impairment of assets资产减损<br/>implementation执行<br/>implicit interest rate隐含利率<br/>implied acceptance默认接受<br/>implied warranty or guarantee 暗示的担保<br/>in-bound leases进口租赁<br/>inception of the lease租赁协议开始日<br/>income and expense recognition收入和支出的确认<br/>income statement损益表<br/>income tax所得税<br/>incremental borrowing rate of interest新增借款利率<br/>incurrance of an obligation义务的承担<br/>indebtedness欠款<br/>indemnification赔偿<br/>indemnify保护<br/>indenture trustee契约受托人<br/>independent director独立董事<br/>indexed rate指数利率（指跟着某个基准利率走的利率）<br/>index指数<br/>indirect bank leasing间接的银行租赁<br/>indirect tax间接税<br/>individual lessees个人承租人<br/>industrialization工业化<br/>industry dynamics行业动向<br/>industry lingo行话（行业内的暗语）<br/>information信息<br/>infrastructure基础设施<br/>infringement侵权<br/>in-house expertise（该公司）自有的专长<br/>initial accounting初始的会计处理<br/>initial case law初始判例法<br/>initial lease term初始的租期<br/>innovation创新<br/>in-place remarketing原地再处置<br/>input tax投入税<br/>insider transaction内部交易<br/>insolvency破产<br/>inspection findings检验结果<br/>inspection report检验报告<br/>inspection检验<br/>inspector检验员<br/>institutional finance机构融资<br/>instrument工具、文据<br/>insurance carrier承保人<br/>insurance claims保险索赔<br/>insurance coverage保险类别<br/>insurance function保险功能<br/>insurance policy保险单<br/>intangible assets无形资产<br/>intangible benefit无形权益<br/>intellectual property right知识产权<br/>intelligence gathering情报收集<br/>intentional or grossly negligent act故意的或严重疏忽的作为<br/>interest and fee income利息和收费收入<br/>interest component of scheduled payments排定进度付款的利息部分<br/>interest rate spreads利差<br/>interest rate swaps利率掉期<br/>interim real estate financing不动产过渡性融资<br/>interim rent暂行租金（在租金首付日应付的租金）<br/>intermediate twin-aisle中程双过道（指飞机）<br/>internal preference（所披露的信息严重扭曲时的）内部参考<br/>international financial leasing of equipment国际设备融资租赁<br/>international leasing community国际租赁界<br/>international registration requirement plan（飞机的）国际登记计划要求<br/>internationalization国际化<br/>Internet互联网<br/>interperiod tax allocation各期之间的税收分配<br/>invasion侵犯<br/>inventory盘存、存货清册<br/>investment company投资公司<br/>investment grade credit rating投资等级信用评级<br/>investment return投资回报<br/>investors投资人<br/>invoice发票<br/>IOSCO(International Organization of Securities Commissions)证券委员会国际组织<br/>IRC（Internal Revenue Code）（美国）国内税收法<br/>irrevocable不可撤销的<br/>IRS(Internal Revenue Service)(美国)国内税务局<br/>issue notes出立票据<br/>issuer发行人<br/>IT assets信息技术资产<br/>item项目<br/>--------------------------------------------------<br/>job qualification sheet职业资格证<br/>judge法官<br/>judgement裁决<br/>judicial arena司法场所<br/>judicially-assisted repossession司法协助重新占有<br/>junk bonds垃圾债券<br/>jurisdictions司法管辖区<br/>----------------------------------------------<br/>label标记<br/>landing gear（飞机的）起落架<br/>landing着陆<br/>language（合同中的）用语<br/>large ticket asset大额资产<br/>lease application租赁申请<br/>lease fee租赁费（对租金中所含收益部分的形容）<br/>lease for movables动产租赁协议<br/>lease inception起租日<br/>lease intended as security担保意向租赁<br/>lease liabilities租赁负债<br/>lease lines of credit租赁信贷限额<br/>lease manager租赁协议管理人<br/>lease portfolio租赁协议组合<br/>lease registry租赁协议登记<br/>lease tax租赁税<br/>lease termination payment（为）提前结束（租赁协议而作的）支付<br/>lease term租赁期限<br/>lease versus purchase租还是买<br/>leased assets租赁资产<br/>leased equipment 租赁设备<br/>leased items租赁物件<br/>leased property租赁财产<br/>leasehold租赁、租借<br/>lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议<br/>lease-purchase financing租购融资<br/>leases租赁协议<br/>Leaseurope欧洲租赁协会<br/>leasing activities租赁业务<br/>leasing agreement租赁协议<br/>leasing arrangement租赁安排<br/>leasing company租赁公司<br/>leasing professionals租赁专业人员<br/>leasing regulation对租赁的管制<br/>leasing systems（手工的或电脑的）租赁业务管理系统<br/>leasing's share of GDP租赁占国内生产总值的份额<br/>leasing租赁<br/>legal arrangement法律安排<br/>legal consequences法律后果<br/>legal entity法人<br/>legal fees法律费<br/>legal form法律形式<br/>legal issue法律课题<br/>legal ownership法定所有权<br/>legal owner法定所有权人<br/>legal right法定权利<br/>legal risk法律风险<br/>legal status法律地位<br/>legal title法定所有权<br/>legal treatment法律处理<br/>legally empowered法律授权的<br/>legitimate business purpose合法的营业目的<br/>lenders放款人 <br/></font></p>

[此贴子已经被作者于2008-10-1 0:05:14编辑过]