中英对照租赁词汇中Word文档下载推荐.docx
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减损detraction
简单融资租赁simplefinanceleases
交付及验收程序deliveryandacceptanceprocess
交换exchange
交易transactions
交易成本transactioncosts
交易税transactiontax
交易特许(销售)税transactionprivilege(sale)tax
交易习惯和贸易惯例courseofdealingandusageoftrade
教育education
加入accession
(美国的)加速成本回收的折旧MACRSdepreciation
加速支付acceleratedpayment
价值比valueratio
节税taxsaving
结论conclusion
接受acceptance
接受日acceptancedate
解除relieve
解除管制deregulation
解散dissolution
(期限)届满(时)attheexpiry
借款人borrower
金融工具financialinstruments
金融公司financecompanies
金融机构financialinstitution
金融证书financialinstruments
金融资产证券化投资信托FASIT(financialassetsecuritizationinvestmenttrust)
金融资产financialassets
进度计划schedule
进口租赁in-boundleases
进款proceeds
近似approximation
竞争风险competitiverisk
竞争者competitor
经得起检验的案例verifiablecase
经纪人费brokerfee
经纪人brokers
经济利益economicbenefits
经济气候economicclimate
经济上的所有权economicownership
经济寿命economiclife
经营效率operationalefficiency
经营租赁operatingleasing
经营租赁协议operatingleases
净财富税networthtax
净出资余额netinvestmentoutstanding
净收益netearnings,netmargin
净现金出资余额netcashinvestmentoutstanding
净应税收入nettaxableincome
净值netvalue
净租赁(指不附带任何技术服务的租赁)netlease
(电脑租赁的)救灾服务disasterrecoveryservices
绝对和无条件付款absoluteandunconditionalpayments
绝对责任条款hell-orhighwaterclauses
绝症fatalillness
拒绝objection
拒收reject
K
卡车track
开票和收款billandcollect
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availabilityoffixedratemedium-termfinancing
可抵扣程度deductibility
可收回程度collectibility,recoverability
可回收金额recoverableamount
可回收净额netcollectiblevalue
可减税的费用taxdeductibleexpense
(信息传递中的)可连通性connectivility
(美国)可替代最低税AMT(AlternativeMinimumTax)
可行使的exercisable
可营利地运用profitableoperation
可予驳回的推定rebuttablepresumption
可转换次级票据convertedsubordinatednotes
客户customers
客户的购买周期customer'
spurchasecycle
客户联系customercontact
扣减deduction,abatement
扣留arrest,recoupment
扣押detention,levy
扣押抵债处置foreclosuredisposition
会计处理accountingtreatment
会计利益accountingbenefits
会计期间accountingperiod
会计政策accountingpolicies
会计准则accountingprinciple
(对)会计准则(的)巧妙运用manipulationofaccountingprinciples
跨境融资cross-borderfunding
宽机身飞机wide-bodyaircraft
宽松条款lenientterms
库存锁定treasurylocks
亏损防堵losscontainment
捆绑(在一起的)附加服务bundledadditionalservices
捆绑(服务)bundling
扩容scale
L
垃圾焚烧wasteincineration
垃圾债券junkbonds
拉美租赁协会Felalease
蓝皮书(美国二手市场设备价格手册)bluebook
累计准备金accumulatedallowance
类别的确定classificationdetermination
类推为analogousto
类型type
立即可以得到的资金immediatelyavailablefund
立足于信用的出租人credit-basedlessor
立足于资产的出租人asset-basedlessor
利差ratespreads
利润产生profitgeneration
利率掉期interestrateswaps
利息和收费收入interestandfeeincome
联邦保证抵押federallyguaranteedmortgage
(美国)联邦航空署FAA(FederalAviationAdministration)
联邦所得税federalincometax
(德国)联邦税务法庭FederalTaxCourt
联合团体affiliatedgroup
联盟alliances
(卖主同出租人的)联手销售计划private-labelprogram
廉价购买任择权BPO(bargainpurchaseoption)
廉价续租任择权BRO(bargainrenewaloption)
量化标准quantitativecriteria
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fractionalinterest
零售retail
零售商销售税retailers'
salestax
流动比率currentratio
流动性融通liquidityfacility
流动性支持liquiditysupport
流动资金workingcapital
留存retain
(承租人的)留购率retentionrate
留置权encumbrance,lien
留置日liendate
留置任择权putoption
垄断monopoly
垄断部门monopolies
履行performance
律师counsel
M
卖主暗扣vendordiscount
卖主融资vendorfinance
卖主协议vendoragreements
卖主的再处置责任remarketingobligationsofthevendor
卖主租赁计划vendorleasingprograms
卖主vendor
“猫”(调制解调器)modem
毛出资总额totalgrossinvestment
毛利税递延GPTD(grossprofittaxdeferral)
贸易税tradetax
贸易税附加返还tradetaxadd-backs
贸易折扣tradediscount
每股基本收益basicearningspershare
每股收益率EPS(earningpershare)
每股稀释后收益dilutedearningpershare
(美国)财务会计标准委员会第13号说明:
租赁FASB(FederalAccountingStandardsBoard)13
美国法学会AmericanLawInstitute
美国国家税务局法规USInternalRevenueServicecode
(美国)国内税收法IRC(InternalRevenueCode)
(美国)国内税务局IRS(InternalRevenueService)
(美国)进出口银行EXIMbank
美国联邦所得税USfederalincometaxes
(美国)全国性的独立全面服务租赁出租公司nationalindependentfull-serviceleasingrentalfirms
(美国)统一州法律委员NCCUSL(TheNationalConferenceofCommissionersonUniformStateLaws)
(美国)统一商法典UCC(UniformCommercialCode)
(美国)统一商法典关于法定融资租赁的条款UCCArticle2A
美国)行政法AdministrativeLaw
(美国)载重汽车出租及租赁协会TRALA
(美国)证券交易委员会SEC(SecurityandExchangeCommission)
门坎threshold
门诊诊所outpatientclinic
免税单位tax-exemptentities
免税发行者tax-exemptissuers
免税机构exemptentity
免税市场tax-exemptmarket
免税债tax-exemptdebt
免税资产exemptassets
免责disclaimer
面值facevalue
密封标价销售sealedbidsale
(德国)民法典CivilCode
民航当局aviationauthority
民商法civilandcommerciallaw
名义价格购买任择权nominalpurchaseoption
名义价格nominalprice
明示的担保expresswarranty
敏感性分析sensitivityanalysis
默认接受impliedacceptance
模式model,pattern
目标市场targetmarket
目标收益率targetyield
母公司parent
N
耐久性durability
纳税地placeoftaxation
纳税人taxpayer
纳税时点taxtiming
(所披露信息严重扭曲时的)内部参考internalpreference
内部交易insidertransaction
(电、气、热的)能源传输powertransmission
年度预算拨款annualbudgetappropriation
O
偶然销售causalsale
偶然销售豁免occasionalsalesexemption
欧洲租赁协会Leaseurope
P
排定进度付款的利息部分interestcomponentofscheduledpayments
拍卖auctionsale
盘存inventory
赔偿indemnification
赔付率lossratio
培训training
披露项目disclosureitems
评定等级ratings
评估appraisal,assess
评估人员appraisers
评级代理机构ratingagencies
平静行使权quietenjoymentright
平静占有quietpossessions
平均寿命averagelife
批准ratification
破产成本bankruptcycost
破产程序bankruptcyproceedings
破产法bankruptcylaw
破产法院bankruptcycourt
破产接收receivership
破产受益人receivers
破产bankruptcy,insolvency
普通信托ordinarytrusts
Q
欺诈fraud
期回报率periodicrateofreturn
期末程序end-of-termprocess
期末结果end-of-termconsequences
期末应退还的保证金refundablesecuritydeposit
期末租金调整条款租赁协议TRAC(TerminalRentalAdjustmentClause)leases
期权options
(合同文本)起草draftsmanship
起飞take-off
(飞机的)起落架landinggear
起重机crane
起租日leaseinception
契约covenants
契约受托人indenturetrustee
签署sign,signature
前端支付front-endpayment
前言preface
钱到钱的租赁(租赁业内对融资租赁的俗称)money-over-moneylease
潜在冲突potentialconflict
潜在减损potentialimpairment
欠款indebtedness
强制性的enforceable
桥梁bridge
桥式融通bridgefacility
侵犯invasion
侵权infringement
侵占appropriation
清算人liquidator
情报收集intelligencegathering
求偿金额amountofrecourse
区别distinction
区域化regionalization
趋降的利息费用曲线downwardslopedinterestexpenseline
取代substitute
权利要求claim
权利资格entitlement
权益出资equitycontribution
权益负债率debt-to-equityratio
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)equityinsertion
权益投资人equityinvestor
权益证券equitysecurities
权益资本equitycapital
权重weight
全额支付full-payout
全额支付还是非全额支付full-payoutversusnon-full-payout
全程服务租赁FSL(full-servicelease)
全额承诺fullcommitment
全面解决方案totalsolution
全球调查globalsurvey
全球化globalization
全球租赁业globalleasingindustry
全套服务租赁full-servicelease
确定的条款firmterm
缺陷deficiency
确认identification
R
让步concession
(经营租赁合同中的)让步条件quidproquo
让与assignment
燃料使用税fuelusetax
(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格arbitraryandartificiallyhigh
value
认定finding
认可authorize
认证authenticate
认真草拟的合同条款well-craftedcontractclauses
融资出租人financiallessor
融资交易出售的净利得netgainonsaleoffinancingtransactions
融资来源financingsource
融资人financiers
融资条件financialterms
融资租赁financialleasing
融资租赁法律financeleaselaws
融资租赁交易financialleasingtransaction
融资租赁协议financelease,capitallease
软(供大于求)市场soft(oversupplied)market
软件卖主softwarevendor
软件software
S
司法管辖区jurisdictions
三方网络triplenet
渗透penetration
设备瑕疵equipmentdefects
商品牌号tradenames
商务条款commerceclause,commercialterms
商业风险commercialrisk
商业性销售mercantile-typesale
商业信托businesstrust
商誉goodwill
上市公司public-heldcompanies
(一个新产品从构思到实际推入市场所用的时间)上市时间timetomarket
上限ceiling
上下限upsandcollars
少数权益前收益earningsbeforeminorityinterest
设备成本equipmentcost
设备出租rentalofequipment
设备抵押票据notessecuredbyequipment
设备风险的分担及管理equipmentriskallocationandmanagement
设备经理assetmanager
设备原值OEC(originalequipmentcost)
设备租赁业equipmentleasingindustry
设备清单EquipmentSchedule
设备认定equipmentidentification
设施utility
神权法制theocraticlegalsystem
审核内容清单checklists
审计audits
审计官comptroller
(涉及租赁的)审慎性标准prudentialnormsrelevanttoleasing
升级upgrade
生效日effectivedate
生效enterintoforce
声明declarations
声誉reputation
剩余期间remainingperiod
剩余所得residualincome
社团association
时间模式timepattern
实际上的所有权virtualownership
实施enactment
实施补救enforcingremedies
实现realization
实现价值realizethevalue
实质上的所有权人substantiveowner
实质先于形式substanceoverform
实质性合并substantiveconsolidation
实质性使用essentialuse
使用量amountofusage
使用权righttouse
使用权租赁(对经营租赁的形容)usageleases
使用税usetax
使用条件conditionsofusage
(设备的)使用小时hoursofuse
市场的不完善marketimperfection
市场参与者mark