租賃相關(guān)用語(二)

landing gear（飛機(jī)的）起落架

landing著陸

language（合同中的）用語

large ticket asset大額資產(chǎn)

lease application租賃申請

lease fee租賃費（對租金中所含收益部分的形容）

lease for movables動產(chǎn)租賃協(xié)議

lease inception起租日

lease intended as security擔(dān)保意向租賃

lease liabilities租賃負(fù)債

lease lines of credit租賃信貸限額

lease manager租賃協(xié)議管理人

lease portfolio租賃協(xié)議組合

lease registry租賃協(xié)議登記

lease tax租賃稅

lease termination payment（為）提前結(jié)束（租賃協(xié)議而作的）支付

lease term租賃期限

lease versus purchase租還是買

leased assets租賃資產(chǎn)

leased equipment 租賃設(shè)備

leased items租賃物件

leased property租賃財產(chǎn)

leasehold租賃、租借

lease-in/lease-out（美國特有的為享受稅收待遇而在美國企業(yè)同外國企業(yè)之間訂立的）租入租出租賃協(xié)議

lease-purchase financing租購融資

leases租賃協(xié)議

Leaseurope歐洲租賃協(xié)會

leasing activities租賃業(yè)務(wù)

leasing agreement租賃協(xié)議

leasing arrangement租賃安排

leasing company租賃公司

leasing professionals租賃專業(yè)人員

leasing regulation對租賃的管制

leasing systems（手工的或電腦的）租賃業(yè)務(wù)管理系統(tǒng)

leasing's share of GDP租賃占國內(nèi)生產(chǎn)總值的份額

leasing租賃

legal arrangement法律安排

legal consequences法律后果

legal entity法人

legal fees法律費

legal form法律形式

legal issue法律課題

legal ownership法定所有權(quán)

legal owner法定所有權(quán)人

legal right法定權(quán)利

legal risk法律風(fēng)險

legal status法律地位

legal title法定所有權(quán)

legal treatment法律處理

legally empowered法律授權(quán)的

legitimate business purpose合法的營業(yè)目的

lenders放款人

lenient terms寬松條款

lessee intent承租人的意向

lessee承租人

lessor's internal staff出租人的內(nèi)部人員

lessor出租人

letter of credit信用證

level of collateral抵押水平

leverage borrowings杠桿借款

leverage ratio資本充足率

leveraged lease杠桿租賃

levy扣押

liabilities負(fù)債

liberal depreciation rules自由折舊規(guī)則

license特許

licensing agreements許可證協(xié)議

licensing of lease activity對租賃業(yè)務(wù)的許可

lien date留置日

lien留置權(quán)

life-limited parts（飛機(jī)上）限制其使用小時的部件

limitation of liability責(zé)任限度

limited ability有限能力

limited liability company有限責(zé)任公司

liquidated damage損失賠償金

liquidator 清算人

liquidity facility流動性融通

liquidity support流動性支持

liquidity現(xiàn)金支付能力

litigation訴訟

loans disguised as leases偽裝成租賃的貸款

loan-type financing貸款型融資

loan貸款

lobby effort游說努力

local law當(dāng)?shù)胤?/span>

local statues當(dāng)?shù)胤ㄒ?guī)

local tax地方稅

location所在地

lock box account鎖箱賬戶

lock box collection and sweep arrangement（銀行的）鎖箱和自動轉(zhuǎn)存安排

locomotive（鐵路）機(jī)車

long term rental contract長期出租合同

loss containment虧損防堵

loss ratio賠付率

losses損失

lost sales losses出租人為了再處置收回的租賃物而失去出租新的租賃物的機(jī)會所帶來的損失

MACRS depreciation（美國的）加速成本回收的折舊

maintain reserves（飛機(jī)租賃中承租人承擔(dān)的）保養(yǎng)準(zhǔn)備金

maintenance contract維修保養(yǎng)合同

maintenance interval（飛機(jī)發(fā)電機(jī)的）維修間隔期

maintenance policies and procedures保養(yǎng)方針及程序

make-whole premium湊整升水

managerial reporting risk（財務(wù)報告導(dǎo)致的）管理層報告的風(fēng)險

manipulation of accounting principles對會計準(zhǔn)則的巧妙運用

manufacturer subsidy（來自）制造商（的）補(bǔ)貼

marginal tax rate邊際稅率

market friction市場摩擦

market imperfection市場的不完善

market participants市場參與者

market penetration市場滲透率

market rates of interest市場利率

market share市場份額

market size市場規(guī)模

market stability市場穩(wěn)定性

marketplace市場環(huán)境

master lease illustration租賃協(xié)議正文

master lease主租賃協(xié)議

material facts重要事實

maturity到期日

means手段

measurement criteria衡量標(biāo)準(zhǔn)

mechanism機(jī)制

memory function備忘功能

mercantile-type sale商業(yè)性銷售

merchantability適銷性(經(jīng)營租賃協(xié)議中的暗示保證)

merges合并

merit review process事實真相檢查程序

middle-market leasing中級市場租賃

MIGA（Multilateral Investment Guarantee Agency）多邊投資擔(dān)保署

minimum capital最低資本

minimum lease payments receivable應(yīng)收最小租賃付款

minimum lease terms最短租賃期限

minimum rental rate最低租金費率

mirror-in/mirror-out principle（飛機(jī)返還時的維修狀況同交付時）一模一樣的原則

mismatches不匹配

mitigate緩解（風(fēng)險）

mobility移動性

model模式

modem“貓”（調(diào)制解調(diào)器）

modification 更改

monetary policy貨幣政策

money-over-money lease錢到錢的租賃（租賃業(yè)內(nèi)對融資租賃的俗稱）

monitoring監(jiān)控

monoline insurer單一險種保險人

monopolies壟斷部門

monopoly壟斷

month-to-month rentals（期滿但租賃物未退還時的）逐月收取的租金

moratorium延緩履行

mortgage loan placement抵押貸款安排

motor carrier fee機(jī)動車費

MPD(maintenance planning document)維修計劃書

MRI(magnetic resonance imaging)核磁共振成象

multiple jurisdiction涉及多個司法管轄區(qū)的

multi-years lease commitment多年的租賃款項承付

municipal trade tax地方貿(mào)易稅

named owner指名的所有權(quán)人

narrative report陳述式報告

narrow-body aircraft窄機(jī)身飛機(jī)

nascent幼稚的

national independent full-service leasing rental firms全國性的獨立全面服務(wù)租賃出租公司

nationality國籍

NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美國）統(tǒng)一州法律委員

會全國會議

negligence 過失

nenrenewal penalties期末若不留購或不續(xù)租時的罰金

net cash investment outstanding 凈現(xiàn)金出資余額

net collectible value可回收凈額

net earnings凈收益

net financed assets已融資資產(chǎn)凈額

net gain on sale of financing transactions融資交易出售的凈利得

net investment outstanding凈出資余額

net lease凈租賃（指不附帶任何技術(shù)服務(wù)的租賃）

net margin凈收益

net of deferred taxes遞延所得稅后凈額

net taxable income凈應(yīng)稅收入

net value凈值

net worth tax凈財富稅

network connection device網(wǎng)絡(luò)聯(lián)接器件

networks網(wǎng)絡(luò)

new product family新產(chǎn)品系列

niche market可填補(bǔ)空缺的市場

noise 噪聲

nominal price 名義價格

nominal purchase option名義價格購買任擇權(quán)

non-accrual status不應(yīng)計的狀態(tài)

non-appropriation不得挪用

non-cancellable lease不可撤銷的租賃協(xié)議

non-conforming equipment不合格設(shè)備

non-contracting states非締約國

nondebt interest非債務(wù)利益

non-delivery未交付

nonexclusive remarketing firms綜合性再處置公司

nonexistent不存在的

non-full-payout非全額支付

nonlabeled program(賣主同出租人各歸各的)銷售計劃

nonoperating leasing非經(jīng)營租賃

non-ownership for balance sheet不在資產(chǎn)負(fù)債表上資本化

nonpossessory pledge非占有的抵押

non-recourse sale of lease receivable對租賃應(yīng)收款的無追索出售

non-substitution clause不得替代條款

nontax lease非稅收租賃(指附條件銷售，其中承租人被視為稅收所有權(quán)人，可對租賃資產(chǎn)計提折舊)

normal depreciable life正常可折舊壽命

normal lease常規(guī)租賃

normal terminations正常結(jié)束

notarization公證人的公證

notary system公證制度

notes secured by equipment設(shè)備抵押票據(jù)

notice of termination終止（租賃的）通知

number of lease payments租賃付款次數(shù)

objection拒絕

obligations債務(wù)

obligopolies受權(quán)專營部門

obligor債務(wù)人

obsolescence陳舊

occasional sales exemption偶然銷售豁免

OEC(original equipment cost)設(shè)備原值

off balance sheet financing表外融資

off-balance sheet securitizations資產(chǎn)負(fù)債表外證券化

offering and sale發(fā)售和出售

official tax depreciation tables官方（制訂的）稅收折舊表

off-lease equipment退租設(shè)備

offsetting claims抵銷請求權(quán)

omission 不作為

on-condition parts（飛機(jī)上）根據(jù)具體情況決定可否使用的部件

one-off program（賣主的對誰都一樣的）統(tǒng)一銷售計劃

one-stop shopping一站式采購

one-way consumer truck rental business單程客戶載重汽車出租業(yè)務(wù)

operating expense事業(yè)費

operating leases經(jīng)營租賃協(xié)議

operating leasing經(jīng)營租賃

operational efficiency經(jīng)營效率

OPIC(Oversea Private Insurance Corporation)海外私人保險公司

option to buy 購買任擇權(quán)

option to purchase購買任擇權(quán)

option to renewal續(xù)租任擇權(quán)

options期權(quán)

ordinary course常規(guī)過程

ordinary trusts普通信托

organizational documents機(jī)構(gòu)文件

original collateral初始抵押品

original lease value租賃原值

originating lessor作為發(fā)起人的出租人

originator發(fā)起人

out-bound big-ticket leasing大宗出口租賃

outpatient clinic門診診所

outright purchase直接購買

outright sale直銷

outsourcing外包

overcollateralization超額提供抵押

overhaul檢修

owner trust所有者信托

owner 所有者

ownership interest所有權(quán)權(quán)益

ownership leases所有權(quán)租賃（對融資租賃實質(zhì)的形容）

ownership retention所有權(quán)的保留

ownership所有權(quán)

packaging包裝

parameter參數(shù)

parent母公司

participants參與者

particular withholding tax特殊預(yù)提稅

partnership合伙企業(yè)

partners合作伙伴

parts sale（再處置中的）部件出售

parts 部件

party identification對當(dāng)事方的認(rèn)定

passive investment trust被動投資信托

pass-through entity傳遞實體

pattern 模式

payee受款人

payment amount支付金額

payment due已到期應(yīng)付款

payment of rentals租金支付

payors付款人

pay-through note定付 (證券)

peculiar tax shelter provision of liquidation proceeds對請算得款的特定的避稅規(guī)定

penetration滲透

per se corporations本質(zhì)上的公司

percentage of sales銷售額的百分比

perfection完善、保全

performance業(yè)績、履行

periodic rate of return 期回報率

peripheral（電腦的）外部設(shè)備

permanent funding activities長期資金融通方式

permanent funding vehicles長期性的融資工具

permission允許

permit執(zhí)照

personal property leasing動產(chǎn)租賃

personal property tax動產(chǎn)稅

personal resume個人簡歷

perspective（看問題的）角度

physical deterioration物理性能的退化

piercing the corporate veil捅破公司的面紗

place of taxation納稅地

placement放置

capital goods, plants or other equipment (the equipment) 不動產(chǎn)、廠場或其它設(shè)備（設(shè)備）

players參與者

pledge資產(chǎn)抵押

polarization（將目標(biāo)市場定位于某類規(guī)模客戶的）極化

policy of insurance保險單

portfolio concentration組合（中的設(shè)備類型的）集中程度

portfolio(投資)組合

possession占有

potential conflict潛在沖突

potential impairment潛在減損

power by the hour leases按每月使用小時支付租金的租賃

power generation發(fā)電

power transmission（電、氣、熱的）能源傳輸

practitioner從業(yè)者

predetermined period事先確定了的期間

preestablished floor預(yù)先設(shè)定的底價

preface前言

prefund先行融資

prejudgment property recovery在法院裁決前先收回財產(chǎn)

prejudice損害

premium保費

pre-paid lease payments預(yù)付的租賃付款

present transfer即時轉(zhuǎn)移

present values現(xiàn)值

preservation of exist bank line現(xiàn)有銀行信貸額度的保留

presumption推論

pretax rate稅前利率

preventive maintenance預(yù)防性保養(yǎng)

price/performance curve性能價格曲線

prices indices價格指數(shù)

pricing quandary定價上的左右為難

pricing risk定價風(fēng)險

pride of ownership對所有權(quán)的滿足感

primary servicer主服務(wù)者

prime interest rate基本利率

principal office and place主營業(yè)地

principal本金

printer打印機(jī)

prior written consent預(yù)先的書面同意

prior written notice預(yù)先的書面通知

priorities優(yōu)先權(quán)

private and public私人的或公共的

private carriers私人運送人

private international law國際私法

private placement（對）特定對象（直接）銷售

private-label program（賣主同出租人聯(lián)手的）銷售計劃

privatization私有化

probability概率

proceedings pending未決程序

proceeds進(jìn)款

process nexus程序關(guān)系

product產(chǎn)品

profit generation利潤產(chǎn)生

profitable operation可營利地運用

profit-making hospital營利性醫(yī)院

program risk規(guī)劃風(fēng)險

project finance項目融資

project risk項目風(fēng)險

projected performance所規(guī)劃的業(yè)績

promise承諾

pronouncement公告

property tax財產(chǎn)稅

proportionate fraction成比例的部分

proprietary hospital業(yè)主醫(yī)院

pros and cons有利有弊

prospectus章程

provisioning提取準(zhǔn)備金

provisions條款

proxy代理

prudential norms relevant to leasing 涉及租賃的審慎性標(biāo)準(zhǔn)

PTT(postal and communication entities)郵電部門

public control公有

public deficit財政赤字

public deposit公眾存款

public distribution公開配售

public hearing公開聽證

public limited companies(在多數(shù)的大陸法系國家或地區(qū)內(nèi)的)公共有限公司

public offering公開發(fā)售

public works市政工程

publications出版物

public-held companies公眾持股（上市）公司

published rental rate公布的租金費率

purchase money security interest定金擔(dān)保利益

put option留置選擇權(quán)

QIBs（ qualified institutional buyers）合格的機(jī)構(gòu)買入人

QTE(qualified technological equipment)lease（美國稅法中所規(guī)定的計算機(jī)或外部設(shè)備、高技術(shù)電話站設(shè)

備及高技術(shù)醫(yī)療設(shè)備等的）高技術(shù)設(shè)備租賃

quality spread質(zhì)量差幅

quantitative criteria量化標(biāo)準(zhǔn)

quid pro quo（經(jīng)營租賃合同中的）讓步條件

quiet enjoyment right平靜行使權(quán)

quiet possessions平靜占有

quoting報價

rail car軌道車輛

raise fund籌集資金

ratification批準(zhǔn)

rating agencies評級代理機(jī)構(gòu)

ratings評定等級

ratio enhancement（財務(wù)）比率改善

real person真人

real property and personal property不動產(chǎn)和動產(chǎn)

real rights物權(quán)

realization實現(xiàn)

realize the value實現(xiàn)價值

rebuttable presumption可予駁回的推定

receipts for services服務(wù)的收入

receivership破產(chǎn)接收

receivers破產(chǎn)受益人

recertification（由原制造商作出的）重新認(rèn)證

recognition of income 收益確認(rèn)

record記錄

recoupment扣留

recourse追索權(quán)

recoverability可回收程度

recoverable amount可回收金額

recover收回

reduction減少

reference rate參考利率

refresh翻新

refundable security deposit期末應(yīng)退還的保證金

refurbishment翻新

regional jet 支線飛機(jī)

regionalization區(qū)域化

registration process登記程序

registration rights登記權(quán)

regular periodic payment定期的規(guī)定的租金

regulatory factors管制因素

regulatory laws管制法律

reinvestment再投入

reject 拒收

re-leasing再出租

relieve 解除

remaining balance余額

remarketing obligations of the vendor賣主的再處置責(zé)任

remarketing再處置

remedy 補(bǔ)救

REMIC （real estate mortgage investment conduit）不動產(chǎn)抵押投資管道

remote contingency遙遠(yuǎn)的或有事件

removal拆除

renewing更新

rent commencement date租金首付日

rent curve depreciation按租金曲線折舊

rent 租金

rental fleets短期出租車隊

rental house出租公司

rental income租金收入

rental market出租市場

rental of equipment設(shè)備出租

rental rates租金水平（費率）

rental stream租金流

rental tax租金稅

rental yard出租公司

rentals payable 應(yīng)付租金

rent-to-buy先租后買

rent-to-leases先以租賃合同方式租用后以融資租賃合同方式租入

rent-to-rent純粹租用

rent-to-re-rent（租入后）轉(zhuǎn)租

reorganization重組

repairs備件

repair修理

repatriation（從別國）收回（租賃物）的風(fēng)險

repayment償付

replacement servicers替代的服務(wù)者

replacements替換件

report報告

repossession重新占有

representations陳述

request for proposal投標(biāo)申請書

rescind 撤銷

resell轉(zhuǎn)售

reserves儲備金

residual capture余值捕捉

residual exposure余值風(fēng)險

residual guarantee余值擔(dān)保

residual income剩余所得

residual position余值地位（指出租人承擔(dān)余值風(fēng)險的處境）

residual realization余值實現(xiàn)

residual risk余值風(fēng)險

residual's carrying value（財務(wù)報表上的）殘值結(jié)存價值

resolution裁決

resources資源

retailers 'sales tax零售商銷售稅

retail零售

retaining保留

retain留存

retention rate（承租人的）留購率

retention提留

retrospective application追溯性運用

return provisions對返還的規(guī)定

returned asset返還的資產(chǎn)

revolving loan facility循環(huán)貸款融通

right to use使用權(quán)

risk sharing techniques風(fēng)險分擔(dān)方法

risk-reducing pooling agreement風(fēng)險減少共擔(dān)協(xié)議

risks and rewards incident to ownership隨附于所有權(quán)的風(fēng)險和報酬

ROA(return on assets)資產(chǎn)回報率

road道路

roll-out process推進(jìn)程序

royalties特許使用權(quán)費

rules of law 法規(guī)

RVI(residual value insurance)余值保險

safe harbor避風(fēng)港

safe-harbor leases避風(fēng)港租賃（對有避稅功能的租賃的形容）

safety standard安全標(biāo)準(zhǔn)

sales and leaseback售后回租

sales origination teams銷售開發(fā)團(tuán)隊

sales proceeds銷售收入

sales taxes銷售稅

sales volume銷售量

sales-aid leasing（專屬公司的）銷售協(xié)助型租賃

sales-type lease銷售型租賃

sample樣品

sampling樣品示例

scale擴(kuò)容

schedule進(jìn)度計劃、附表

scrap or salvage sale報廢或挑其中有價值的貴金屬出賣

sealed bid sale密封標(biāo)價銷售

SEC（Security and Exchange Commission）（美國）證券交易委員會

secondary market breadth and depth二手市場的廣度及深度

secured creditor有擔(dān)保的債權(quán)人

secured financing有擔(dān)保的融資

secured or unsecured有擔(dān)保或無擔(dān)保的

secured party被擔(dān)保方

securitization assets證券化資產(chǎn)

securitization of leases and leased assets portfolio租賃協(xié)議及租賃資產(chǎn)組合證券化

securitization pool證券化池

securitization transactions證券化交易

security deposit保證金

security interest擔(dān)保權(quán)益

self-help repossession自助性重新占有

self-insured corporations自保公司

selling price銷售價格

semiconductor chips半導(dǎo)體芯片

sensitivity analysis敏感性分析

separate component單獨部分

separate identity單獨身份

separate legal person單獨的法人

separate products不同的產(chǎn)品

separate, independent trustee單獨的、獨立的受托人

service tax服務(wù)稅

servicer（資產(chǎn)證券化中的）服務(wù)者

setoff抵銷

shareholders股東

shipping裝運

shop visit（飛機(jī)的）拆下發(fā)電機(jī)的大修

signature簽署

significant date management capability對數(shù)據(jù)管理的重要能力

sign簽署

similarity相似性

simple finance leases簡單融資租賃

single-aisle（飛機(jī)上的）單過道

small cost items低成本項目

SMEs中小型企業(yè)

societe anonyme股份有限公司（法國）

soft (oversupplied) market軟（供大于求）市場

software vendor軟件賣主

software軟件

sole shareholder單一股東

sole tax avoidance purpose純粹的避稅目的

sovereign risk主權(quán)風(fēng)險

special priority rules特別優(yōu)先權(quán)規(guī)則

special purpose "bankruptcy remote" entity“不易破產(chǎn)”的專設(shè)實體

special purpose entity（SPE）特殊目的實體

specialist firm專業(yè)公司

specialized independents專業(yè)化的獨立的公司

specified order of seniority規(guī)定的先后順序

sponsored program贊助計劃

sponsor發(fā)起

SSAP 21（英國）租賃協(xié)議及租購合同的會計處理

standard setters標(biāo)準(zhǔn)制訂者

state-of-art technology最新技術(shù)

status資格

statute法規(guī)

statutory protection法規(guī)上的保護(hù)

statutory regulations法定規(guī)定

stayed actions延緩的訴訟

step-down lease structure租金遞減的租賃方式

step-up lease structure租金遞增的租賃方式

stock and debt mutual funds股票和債務(wù)共同基金

stock exchange listing 股票上市

storage存儲

straight line basis直線法

straight-line depreciation直線法折舊

straight-line recognition直線法確認(rèn)

strategic recommendations戰(zhàn)略性建議

structural alternatives方式選擇

structures業(yè)務(wù)方式

structuring業(yè)務(wù)方式設(shè)計

sublease轉(zhuǎn)租賃

subordinated debt obligation次級債券

subordinated interest次級權(quán)益

subordinated tranche次級份額

subordinated次級的

subordination從屬化

substance over form實質(zhì)先于形式

substantive consolidation實質(zhì)性合并

substantive owner實質(zhì)上的所有權(quán)人

substitute 取代

successors繼承人

suits訟案

sunk cost method滯留成本法（不定期續(xù)租時經(jīng)營租賃出租人采用以實收租金金額計提折舊的方法）

superior title or right優(yōu)先所有權(quán)或權(quán)利

supervise監(jiān)管

supervisory process監(jiān)管程序

supplier 供貨人

supplier-type warranty供貨商（所提供的）擔(dān)保

supply agreement供貨協(xié)議

supply chain供應(yīng)鏈

supply contract供貨合同

supportable standard站得住腳的標(biāo)準(zhǔn)

supported obligation被支持的債務(wù)

supporting activities補(bǔ)給活動

surrender返還

survivability（合同到期后的）繼續(xù)有效程度

suspension延期

swap互換

synonyms同義詞

synthetic leases合成租賃協(xié)議

T-account T型賬戶

take-off起飛

tangible and intangible assets有形和無形資產(chǎn)

target market目標(biāo)市場

target yield目標(biāo)收益率

tax appetite對減稅的興趣

tax base稅基

tax benefit transfer稅收利益轉(zhuǎn)移

tax code稅法

tax deductible expense可減稅的費用

tax deferral延期納稅

tax depreciation稅收上的折舊

tax lease稅收租賃（指真實租賃，承租人的租金支出可直接抵扣）

tax nothing非納稅對象

tax ownership(美國稅法中的)稅收所有權(quán)

tax regulations稅務(wù)條例

tax risk稅收風(fēng)險

tax saving節(jié)稅

tax shields避稅

tax status稅務(wù)法規(guī)

tax timing納稅時點

taxable income應(yīng)稅所得

taxable應(yīng)納稅的

taxation稅收

tax-exempt debt免稅債

tax-exempt entities免稅單位

tax-exempt issuers免稅發(fā)行者

tax-exempt market免稅市場

taxpayer納稅人

tax稅

technological obsolescence 技術(shù)老化

technological orientation技術(shù)上的定位

telecommunications電信

teledensity電信密度（指每百個居民擁有的通信線路數(shù)）

tender提交

terminate 終止

termination penalty提前結(jié)束時的罰金

terminology術(shù)語

terrestrial and satellite wireless system 地面及衛(wèi)星無線系統(tǒng)

the four pillars（支撐租賃交易的）四大支柱

the six phase of leasing cycles租賃周期的六個階段

theocratic legal system神權(quán)法制

therapeutic equipment治療設(shè)備

third-party logistics第三方后勤

threshold門坎

time pattern時間模式

time to market（一個新產(chǎn)品從構(gòu)思到實際推入市場所用的時間）上市時間

titleholder所有權(quán)人

title所有權(quán)

titling trust產(chǎn)權(quán)信托

toll（路橋隧道等的）通行費

total gross investment毛出資總額

total solution全面解決方案

TRAC（Terminal Rental Adjustment Clause） leases 期末租金調(diào)整條款租賃協(xié)議

track卡車

trade discount貿(mào)易折扣

trade names商品牌號

trade tax add-backs貿(mào)易稅附加返還

trade tax貿(mào)易稅

trade-in回購

traditional contract of hire 傳統(tǒng)的租借合同

traditional rental傳統(tǒng)出租

training培訓(xùn)

TRALA（美國）載重汽車出租及租賃協(xié)會

tranches組別

tranching分組

transaction costs交易成本

transaction privilege(sale)tax交易特許（銷售）稅

transaction tax交易稅

transactions交易

transferors出讓人

transfer轉(zhuǎn)移

transit district tax地區(qū)通過稅

transportation運輸

treasury locks庫存鎖定

treasury securities國庫券

treatment equipment治療設(shè)備

trigger events觸發(fā)器事件

trip leases鐵路車輛的短期租賃

triple net三方網(wǎng)絡(luò)

truck卡車

true leases真實租賃協(xié)議

true lease真實租賃

trust account信托賬戶

Trust Indenture Act信托契約法

trustee 受托人

tunnels隧道

turnaround time周轉(zhuǎn)時間

type類型

UCC(Uniform Commercial Code)（美國）統(tǒng)一商法典

ultimate useful life最終可用壽命

unamortized residual value（經(jīng)營租賃中）未攤銷的余值

uncertainty不確定性

uncollectible lease payments receivable應(yīng)收未收租賃付款

undersecured creditor未被全額擔(dān)保的債權(quán)人

understated被少報的

underwater縮水

underwriting and credit policies保險和信貸政策

underwriting commission承銷傭金

underwriting standard保險標(biāo)準(zhǔn)

underwriting保險

unearned finance income未實現(xiàn)財務(wù)收益

unguaranteed residual value無擔(dān)保的殘值

Unidroit Conventions on International Financial Leasing 國際統(tǒng)一私法協(xié)會國際融資租賃公約

unit price單價

universal lease documentation租賃協(xié)議通用文本

unrated無信用等級的

unreimbursable不能回收的

unsecured creditor無擔(dān)保的債權(quán)人

unsecuritizable不可證券化的

upgrade升級

ups and collars上下限

US federal income taxes美國聯(lián)邦所得稅

US Internal Revenue Service code美國國家稅務(wù)局法規(guī)

usage leases使用權(quán)租賃（對經(jīng)營租賃的形容）

use tax使用稅

used equipment leasing用過的設(shè)備的租賃

useful life有用壽命

utility設(shè)施

utilization leases（美國鐵路上采用的）軌道使用租賃

valuation估值

value ratio價值比

value-added services增值服務(wù)

valuing定值

variables變量

variation in return回報波動

variation波動

VAT(value added taxes)增值稅

vendor agreements賣主協(xié)議

vendor finance賣主融資

vendor leasing programs賣主租賃計劃

vendor reputation and viability賣主的聲譽和活力

vendor賣主

venture leases風(fēng)險租賃

verifiable case經(jīng)得起檢驗的案例

vibrant有活力的

vicarious liability轉(zhuǎn)承債務(wù)

virtual ownership實際上的所有權(quán)

volatility波動性

vote control表決控制權(quán)

vote表決權(quán)

warehousing倉儲

warranty claim擔(dān)保請求權(quán)

warranty 擔(dān)保

waste incineration垃圾焚燒

water supply and purification供水及凈化

weight權(quán)重

well-crafted contract clauses認(rèn)真草擬的合同條款

whale-minnow concept（靠租賃融資規(guī)模覆蓋市場的）大魚和（靠專業(yè)化租賃服務(wù)市場的）小魚論

whole sale躉賣

wide-body aircraft寬機(jī)身飛機(jī)

win-win event雙贏事件

withhold 提留

withholding tax預(yù)提稅

working capital流動資金

workshop on leasing租賃研討會

World Leasing Convention世界租賃大會

wrap leases互換型租賃協(xié)議

write-off減記、沖銷

yield curve收益曲線

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