中英對(duì)照租賃詞匯(中)

1、（中）J機(jī)場 airports（鐵路）機(jī)車locomotive機(jī)動(dòng)車費(fèi)motor carrier fee機(jī)構(gòu)融資institutional finance機(jī)構(gòu)文件organizational documents（飛機(jī)的）機(jī)身 airframe機(jī)制 mechanism基本利率prime interest rate基本租金（各期應(yīng)付的租金） basic rent基礎(chǔ)設(shè)施infrastructure基建費(fèi)用capital expenditure級(jí)別 classes（將目標(biāo)市場定位于某類規(guī)?？蛻舻模O化polarization即期實(shí)現(xiàn)current realization即時(shí)轉(zhuǎn)移present tra

2、nsfer疾病 illness第 33 頁 共 29 頁集裝箱container計(jì)算機(jī)computer技術(shù)上的定位technological orientation技術(shù)老化 technological obsolescence記錄 record繼承人successors（合同到期后的）繼續(xù)有效程度survivability價(jià)格指數(shù) prices indices間接稅 indirect tax間接的銀行租賃indirect bank leasing兼并 acquisitions監(jiān)管程序 supervisory process監(jiān)管 supervise監(jiān)控 monitoring檢修 overhaul

3、檢驗(yàn) inspection檢驗(yàn)報(bào)告inspection report檢驗(yàn)結(jié)果inspection findings檢驗(yàn)員 inspector減記 write-off減少 reduction（對(duì)） 減稅 （ 的） 興趣 tax appetite減損 detraction簡單融資租賃simple finance leases交付及驗(yàn)收程序 delivery and acceptance process交換 exchange交易 transactions交易成本 transaction costs交易稅 transaction tax交易特許（銷售）稅transaction privilege（sa

4、le）tax交易習(xí)慣和貿(mào)易慣例course of dealing and usage oftrade教育 education加入 accession（美國的）加速成本回收的折舊 MACRS depreciation加速支付 accelerated payment價(jià)值比 value ratio節(jié)稅 tax saving結(jié)論 conclusion接受 acceptance接受日 acceptance date解除 relieve解除管制 deregulation解散 dissolution（ 期限 ） 屆滿 （ 時(shí) ）at the expiry借款人 borrower金融工具financialin

5、struments金融公司finance companies金融機(jī)構(gòu)financialinstitution金融證書financialinstruments金融資產(chǎn)證券化投資信托 FASIT （financial assetsecuritization investment trust）金融資產(chǎn)financial assets進(jìn)度計(jì)劃schedule進(jìn)口租賃in-bound leases進(jìn)款 proceeds近似approximation競爭風(fēng)險(xiǎn) competitive risk競爭者competitor經(jīng)得起檢驗(yàn)的案例 verifiable case經(jīng)紀(jì)人費(fèi)broker fee經(jīng)紀(jì)人brok

6、ers經(jīng)濟(jì)利益economic benefits經(jīng)濟(jì)氣候 economic climate經(jīng)濟(jì)上的所有權(quán)economic ownership經(jīng)濟(jì)壽命economic life經(jīng)營效率operational efficiency經(jīng)營租賃operating leasing經(jīng)營租賃協(xié)議 operating leases凈財(cái)富稅net worth tax凈出資余額net investment outstanding凈收益 net earnings, net margin凈現(xiàn)金出資余額net cash investment outstanding凈應(yīng)稅收入net taxable income凈值 net

7、 value凈租賃（指不附帶任何技術(shù)服務(wù)的租賃） net lease（電腦租賃的）救災(zāi)服務(wù)disaster recovery services絕對(duì)和無條件付款absolute and unconditionalpayments絕對(duì)責(zé)任條款hell-or high water clauses絕癥 fatal illness拒絕 objection拒收 reject卡車 track開票和收款bill and collect開支 expenditure抗辯 defense嵌入的 embedded可撤銷的cancelable可撤銷性cancelability（固定利率中期融資）可得到程度availab

8、ility offixed rate medium-term financing可抵扣程度deductibility可收回程度collectibility, recoverability可回收金額recoverable amount可回收凈額net collectible value可減稅的費(fèi)用 tax deductible expense（信息傳遞中的）可連通性connectivility（美國）可替代最低稅AMT （Alternative Minimum Tax）可行使的 exercisable可營利地運(yùn)用 profitable operation可予駁回的推定rebuttable pre

9、sumption可轉(zhuǎn)換次級(jí)票據(jù)converted subordinated notes客戶 customers客戶的購買周期 customer's purchase cycle客戶聯(lián)系 customer contact扣減 deduction, abatement扣留arrest, recoupment扣押detention, levy扣押抵債處置foreclosure disposition會(huì)計(jì)處理accountingtreatment會(huì)計(jì)利益accountingbenefits會(huì)計(jì)期間accountingperiod會(huì)計(jì)政策accountingpolicies會(huì)計(jì)準(zhǔn)則account

10、ingprinciple（對(duì)） 會(huì)計(jì)準(zhǔn)則 （ 的 ） 巧妙運(yùn)用 manipulation ofaccounting principle s跨境融資cross-border funding寬機(jī)身飛機(jī)wide-body aircraft寬松條款 lenient terms庫存鎖定treasury locks虧損防堵loss containment捆綁 （ 在一起的 ） 附加服務(wù)bundled additional services捆綁（服務(wù)） bundling擴(kuò)容 scale垃圾焚燒waste incineration垃圾債券junk bonds拉美租賃協(xié)會(huì)Felalease藍(lán)皮書（美國二手市場設(shè)

11、備價(jià)格手冊(cè)） bluebook累計(jì)準(zhǔn)備金accumulatedallowance類別的確定classificationdetermination類推為 analogous to類型 type立即可以得到的資金immediatelyavailablefund立足于信用的出租人credit-basedlessor立足于資產(chǎn)的出租人asset-basedlessor利差 rate spreads利潤產(chǎn)生profit generation利率掉期interest rate swaps利息和收費(fèi)收入interest and fee income聯(lián)邦保證抵押 federally guaranteed mo

12、rtgage（ 美國 ） 聯(lián)邦航空署FAA（Federal AviationAdministration）聯(lián)邦所得稅federal income tax（德國）聯(lián)邦稅務(wù)法庭Federal Tax Court聯(lián)合團(tuán)體 affiliated group聯(lián)盟 alliances（賣主同出租人的）聯(lián)手銷售計(jì)劃 private-labelprogram廉價(jià)購買任擇權(quán)BPO（bargain purchase option）廉價(jià)續(xù)租任擇權(quán)BRO（bargain renewal option）量化標(biāo)準(zhǔn) quantitative criteria了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）foreclosure靈

13、活性 flexibility零散權(quán)益 fractional interest零售 retail零售商銷售稅retailers 'sales tax流動(dòng)比率current ratio流動(dòng)性融通liquidity facility流動(dòng)性支持liquidity support流動(dòng)資金working capital留存 retain（承租人的）留購率retention rate留置權(quán)encumbrance, lien留置日lien date留置任擇權(quán)put option壟斷 monopoly壟斷部門 monopolies履行 performance律師 counselM賣主暗扣vendor d

14、iscount賣主融資vendor finance賣主協(xié)議vendor agreements賣主的再處置責(zé)任 remarketing obligations of thevendor賣主租賃計(jì)劃 vendor leasing programs賣主 vendor“貓”(調(diào)制解調(diào)器) modem毛出資總額total gross investment毛利稅遞延GPTD(gross profit tax deferral)貿(mào)易稅 trade tax貿(mào)易稅附加返還trade tax add-backs貿(mào)易折扣 trade discount每股基本收益basic earnings per share每股收

15、益率EPS(earning per share)每股稀釋后收益diluted earning per share（美國）財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第 13 號(hào)說明：租賃FASB（Federal Accounting Standards Board） 13美國法學(xué)會(huì)American Law Institute美國國家稅務(wù)局法規(guī)US Internal Revenue Servicecode（美國）國內(nèi)稅收法IRC（ Internal Revenue Code ）（ 美國 ） 國內(nèi)稅務(wù)局 IRS（Internal Revenue Service）（美國）進(jìn)出口銀行EXIM bank美國聯(lián)邦所得稅US fed

16、eral income taxes（ 美國 ） 全國性的獨(dú)立全面服務(wù)租賃出租公司 nationalindependent full-service leasing rental firms（美國）統(tǒng)一州法律委員 NCCUSL（ The NationalConference of Commissioners on Uniform State Laws ）（美國）統(tǒng)一商法典UCC（Uniform Commercial Code）（ 美國 ） 統(tǒng)一商法典關(guān)于法定融資租賃的條款UCC Article2A美國）行政法Administrative Law（美國）載重汽車出租及租賃協(xié)會(huì)TRALA（美國）證券

17、交易委員會(huì)SEC（ Security and ExchangeCommission)門坎 threshold門診診所outpatient clinic免稅單位tax-exempt entities免稅發(fā)行者tax-exempt issuers免稅機(jī)構(gòu)exempt entity免稅市場tax-exempt market免稅債 tax-exempt debt免稅資產(chǎn)exempt assets免責(zé) disclaimer面值 face value密封標(biāo)價(jià)銷售sealed bid sale（德國）民法典Civil Code民航當(dāng)局 aviation authority民商法 civil and comm

18、ercial law名義價(jià)格購買任擇權(quán)nominal purchase option名義價(jià)格 nominal price明示的擔(dān)保express warranty敏感性分析sensitivity analysis默認(rèn)接受implied acceptance模式 model, pattern目標(biāo)市場target markettarget yield母公司parentN耐久性durability納稅地place of taxation納稅人taxpayer納稅時(shí)點(diǎn)tax timing（所披露信息嚴(yán)重扭曲時(shí)的）內(nèi)部參考internalpreference內(nèi)部交易 insider transactio

19、n（電、氣、熱的）能源傳輸power transmission年度預(yù)算撥款annual budget appropriationO偶然銷售 causal sale偶然銷售豁免occasional sales exemption歐洲租賃協(xié)會(huì)LeaseuropeP排定進(jìn)度付款的利息部分interest component ofscheduled payments拍賣 auction sale盤存 inventory賠償 indemnification賠付率 loss ratio培訓(xùn) training披露項(xiàng)目disclosure items評(píng)定等級(jí)ratings評(píng)估 appraisal, asses

20、s評(píng)估人員appraisers評(píng)級(jí)代理機(jī)構(gòu) rating agencies平靜行使權(quán)quiet enjoyment right平靜占有 quiet possessions平均壽命 average life批準(zhǔn) ratification破產(chǎn)成本bankruptcy cost破產(chǎn)程序bankruptcy proceedings破產(chǎn)法bankruptcy law破產(chǎn)法院bankruptcy court破產(chǎn)接收receivership破產(chǎn)受益人receivers破產(chǎn) bankruptcy, insolvency普通信托 ordinary trusts欺詐 fraud期回報(bào)率periodic rate

21、of return期末程序end-of-term process期末結(jié)果end-of-term consequences期末應(yīng)退還的保證金refundable security deposit期末租金調(diào)整條款租賃協(xié)議 TRAC（ Terminal RentalAdjustment Clause ） leases期權(quán) options（合同文本）起草draftsmanship起飛 take-off（飛機(jī)的）起落架landing gear起重機(jī)crane起租日lease inception契約 covenants契約受托人indenture trustee簽署 sign, signature前端支付

22、 front-end payment前言 preface錢到錢的租賃（租賃業(yè)內(nèi)對(duì)融資租賃的俗稱） money-over-money lease潛在沖突 potential conflict潛在減損 potential impairment欠款 indebtedness強(qiáng)制性的enforceable橋梁 bridge橋式融通bridge facility侵犯 invasion侵權(quán) infringement侵占 appropriation清算人 liquidator情報(bào)收集intelligence gathering求償金額amount of recourse區(qū)別 distinction區(qū)域化 r

23、egionalization趨降的利息費(fèi)用曲線downward sloped interestexpense line取代 substitute權(quán)利要求claim權(quán)利資格entitlement權(quán)益出資equity contribution權(quán)益負(fù)債率debt-to-equity ratio權(quán)益嵌入（指經(jīng)營租賃的出租人在購置用于租賃的貨物時(shí) 要更多地依賴其自有資金) equity insertion權(quán)益投資人equity investor權(quán)益證券equity securities權(quán)益資本equity capital權(quán)重 weight全額支付full-payout全額支付還是非全額支付full-pa

24、yout versus nonfull-payout全程服務(wù)租賃FSL(full-service lease)全額承諾full commitment全面解決方案total solution全球調(diào)查global survey全球化 globalization全球租賃業(yè)global leasing industry全套服務(wù)租賃full-service lease確定的條款firm term缺陷 deficiency確認(rèn) identificationR讓步 concession（經(jīng)營租賃合同中的）讓步條件 quid pro quo讓與 assignment燃料使用稅fuel use tax（ 承租人

25、違約出租人收回租賃物時(shí)法官判決的 ） 任意的和人為抬高的價(jià)格arbitrary and artificially highvalue認(rèn)定 finding認(rèn)可 authorize認(rèn)證 authenticate認(rèn)真草擬的合同條款well-crafted contract clauses融資出租人financial lessor融資交易出售的凈利得net gain on sale of financingtransactions融資來源financing source融資人 financiers融資條件financial terms融資租賃financial leasing融資租賃法律finance

26、 lease laws融資租賃交易financial leasing transaction融資租賃協(xié)議finance lease ,capital lease軟（供大于求）市場 soft （oversupplied） market軟件賣主 software vendor軟件 softwareS司法管轄區(qū) jurisdictions三方網(wǎng)絡(luò)triple net滲透 penetration設(shè)備瑕疵equipment defects商品牌號(hào)trade names商務(wù)條款commerce clause, commercial terms商業(yè)風(fēng)險(xiǎn)commercial risk商業(yè)性銷售mercanti

27、le-type sale商業(yè)信托business trust商譽(yù) goodwill上市公司public-held companies（一個(gè)新產(chǎn)品從構(gòu)思到實(shí)際推入市場所用的時(shí)間）上市時(shí)time to market上限 ceiling上下限 ups and collars少數(shù)權(quán)益前收益earnings before minority interest設(shè)備成本equipment cost設(shè)備出租rental of equipment設(shè)備抵押票據(jù)notes secured by equipment設(shè)備風(fēng)險(xiǎn)的分擔(dān)及管理equipment risk allocation andmanagement設(shè)備經(jīng)理

28、 asset manager設(shè)備原值OEC(original equipment cost)設(shè)備租賃業(yè) equipment leasing industry設(shè)備清單Equipment Schedule設(shè)備認(rèn)定equipment identification設(shè)施 utility神權(quán)法制theocratic legal system審核內(nèi)容清單checklists審計(jì) audits審計(jì)官 comptroller( 涉及租賃的 ) 審慎性標(biāo)準(zhǔn) prudential norms relevantto leasing升級(jí) upgrade生效日 effective date生效 enter into fo

29、rce聲明 declarations聲譽(yù) reputation剩余期間 remaining period剩余所得residual income社團(tuán) association時(shí)間模式time pattern實(shí)際上的所有權(quán)virtual ownership實(shí)施 enactment實(shí)施補(bǔ)救enforcing remedies實(shí)現(xiàn) realization實(shí)現(xiàn)價(jià)值realize the value實(shí)質(zhì)上的所有權(quán)人substantive owner實(shí)質(zhì)先于形式substance over form實(shí)質(zhì)性合并substantive consolidation實(shí)質(zhì)性使用essential use使用量amoun

30、t of usage使用權(quán)right to use使用權(quán)租賃（對(duì)經(jīng)營租賃的形容） usage leases使用稅use tax使用條件 conditions of usage（設(shè)備的）使用小時(shí) hours of use市場的不完善market imperfection市場參與者market participants市場份額 market share市場規(guī)模market size市場環(huán)境marketplace市場利率market ratesof interest市場摩擦market friction市場滲透率market penetration市場穩(wěn)定性market stability市政工程p

31、ublic works世界租賃大會(huì)World Leasing Convention事故 casualty事實(shí)上的所有權(quán)actual ownership事實(shí)真相檢查程序 merit review process事先通知 advance notice事業(yè)費(fèi) operating expense（飛機(jī)的）適航指令airworthiness directives適銷性 （ 經(jīng)營租賃協(xié)議中的暗示保證） merchantability適用的證券法律applicable securities laws適用的應(yīng)納稅壽命applicable tax life適用法律 applicable law收回 recove

32、r（從別國）收回（租賃物的）風(fēng)險(xiǎn)repatriation收取和支付collect and disburse收入和支出的確認(rèn)ncome and expense recognition收益調(diào)整adjustmentof yield收益模型earnings pattern收益確認(rèn)recognitionof income收益曲線yield curve收益 gains手段 means首期更改租賃協(xié)議 first amendment leases受款人payee受權(quán)專營部門 obligopolies受讓人assignee受托人trustee受托責(zé)任fiduciary responsibilities受益人b

33、eneficiaries授予人grantor售后回租sales and leaseback屬性 attributes術(shù)語 terminology數(shù)據(jù)傳輸data transmission數(shù)據(jù)轉(zhuǎn)換data transfer（對(duì)） 數(shù)據(jù)管理 （ 的） 重要能力 significant datemanagement capability數(shù)字化 digitization司法場所 judicial arena司法協(xié)助重新占有judicially-assisted repossession私人的或公有的 private and public私人運(yùn)送人private carriers私有化privatiza

34、tion（支撐租賃交易的）四大支柱 the four pillars（區(qū)別融資租賃和經(jīng)營租賃的）四項(xiàng)標(biāo)準(zhǔn) four criteria訟案 suits所有者信托 owner trust雙贏事件 win-win event雙重課稅協(xié)議double taxation agreement雙重稅 double tax（租賃一方為美國法人而另一方不是美國法人時(shí)的）雙重所有權(quán)租賃協(xié)議 double-dip tax leases稅 tax稅法 tax code稅后收益率after-tax rate稅基 tax base稅前收益率pretax rate稅收 taxation稅收風(fēng)險(xiǎn) tax risk稅收利益轉(zhuǎn)移

35、tax benefit transfer稅收上的折舊tax depreciation（ 美國稅法中的 ） 稅收所有權(quán)tax ownership稅收租賃（指真實(shí)租賃，承租人的租金支出可直接抵扣）tax lease稅務(wù)法規(guī)tax status稅務(wù)條例tax regulations隧道 tunnels隨附于所有權(quán)的風(fēng)險(xiǎn)和報(bào)酬 risks and rewardsincident to ownership隨機(jī)租金 contingent rental, contingent rents損害 damage , prejudice損耗 exhaustion損失 deficiency, losses損失賠償金l

36、iquidated damage損失索賠 deficiency claim損益表 income statement縮水 underwater所得稅 income tax所管理的已籌資金資產(chǎn)凈額平均值average managed netfinanced assets所有權(quán) ownership, title所有權(quán)的保留 ownership retention（對(duì)） 所有權(quán)（ 的 ） 滿足感 pride of ownership所有權(quán)權(quán)益ownership interest所有權(quán)人 titleholder所有權(quán)自動(dòng)轉(zhuǎn)移 ATT （automatic transfer of title）所有權(quán)租賃（對(duì)融資租賃實(shí)質(zhì)的形容） ownership leases所有者owner所在地location（銀行的）鎖箱和自動(dòng)轉(zhuǎn)存安排lock box collectionand sweep arrangement鎖箱賬戶 lock box account訴訟 action, litigationT攤銷 amortize攤銷進(jìn)度表amortization schedule套期保值 hedge（對(duì)） 特定對(duì)象直接銷售private placement特別優(yōu)先權(quán)規(guī)則 special priority rules特殊目的實(shí)體special purpose enti