中英对照租赁词汇(下)

1、中英对照租赁词汇 （下）W外包 outsourcing（电脑的）外部设备peripheral外国投资的易受控制程度amenability to foreigninvestment网络联接器件 network connection device网络 networks完善 perfection委托人信托grantor trust委托人 grantors维持费用 carrying amount维修保养合同 maintenance contract（飞机发动机的）维修间隔期 maintenance interval维修计划书MPD（maintenance planning document）违约 de

2、fault伪装的租赁资产买入人（指融资租赁的承租人）disguised purchaser of the leased asset未被全额担保的债权人undersecured creditor未交付 non-delivery未决程序 proceedings pending未来的现金流future cash flow未来租赁付款future lease payment未实现财务收益unearned finance income（经营租赁中）未摊销的余值unamortized residualvalue文件制作及提供documentation文据 instrument窝工时间 down time无

3、担保的残值unguaranteed residual value无担保的债权人unsecured creditor无信用等级的unrated无形权益intangible benefit无形资产intangible assets物权 real rights五个不同的框架（ 指租赁交易的环境条件 ）fivedifferent frameworksX细则 by（e）-laws（ 法院裁决前 ） 先收回财产 prejudgment propertyrecovery先行融资prefund先租后买rent-to-buy先以租赁合同方式租用后以融资租赁合同方式租入rent-to-leases闲置的能力 id

4、le capacity（保险中的）险别 coverage现金抵押 cash collatera1现金流 cash flow现金流偿债能力比率cash flow coverage ratio现金收入及现金运用cash receipts and cashapplications现金选择 cash election现金支付能力 liquidity现有银行信贷额度的保留 preservation of exist bankline现值 present values（飞机上）限制其使用小时的部件 life-limited parts线路板circuit board相似性similarity相关性 cor

5、relation项目 item项目风险project risk项目融资project finance消费税consumption tax消费者价格指数consumer price index消费者交易 consumer transaction消费者有担保交易 consumer secured transaction销售成本 cost of sale销售额的百分比 percentage of sales销售价格selling price销售开发团队sales origination teams销售量sales volume销售收入sales proceeds销售税sales taxes（专属公司

6、的）销售协助型租赁sales-aid leasing销售型租赁sales-type lease（ 在有着不同法规情况下的 ） 协调 harmonization协议 agreement胁迫 duress新产品系列 new product family新兴租赁市场emerging lease markets新增借款利率incremental borrowing rate ofinterest（ 经营租赁中的 ） 信贷导向型出租人credit-orientedlessor信托契约法Trust Indenture Act信托账户 trust account信息技术资产IT assets信息 infor

7、mation信用担保程序credit underwritingprocess信用变化creditdevelopment信用等级creditrating信用等级下降downgraded信用风险creditrisk信用风险的分担及管理credit risk allocation andmanagement信用及流动性增级credit and liquidity enhancement信用记录和规模credit history and profile信用卡 credit card信用卡应收款credit card receivables信用增级 credit enhancement信用证 lette

8、r of credit信誉 creditworthiness行使（某项权利，例如购买任择权时的）价格exerciseprice性能价格曲线price/performance curve修改 amendment修理 repair（ 依靠电脑的层析 ）X 射线摄影机CAT（computer-addedtomograph）削弱性效应dampening effect许可证税 excise tax许可证协议licensing agreements循环贷款融通revolving loan facility续租任择权option to renewalY押金账项deposit account演变 evolut

9、ion延迟交付delay in delivery样品示例sampling样品 sample延缓的诉讼stayed actions延缓履行moratorium延期 extension, suspension延期纳税tax deferral衍生的金融工具derivative financial instruments演示 illustration验收证书 certificate of acceptance遥远的或有事件remote contingency要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） casualty value亚洲租赁协会AsiaLeaae业绩 performance业务方

10、式设计structuring业务方式structures业务开发business generation业务收购business acquisition业主医院proprietary hospital一般无形物 general intangible一次或多次付款a payment or serious payments（飞机返还时的维修状况同交付时）一模一样原则mirror-in/mirror-out principle一应俱全的车厢 dedicated carriage一站式采购 one-stop shopping医院治疗hospitalization移动通信cellular(mobile)移

11、动性 mobility已调整税基adjusted tax basis已融资资产净额net financed assets以第三方到期医疗应收款作为质押 collateralized bythird party medical receivables due以收费为基础的融资服备fee-based financingservices义务的承担incurrance of an obligation溢价 appreciation银行报价 bank quote银行的下属机构 bank affiliates印记 hallmark应付租金rentals payable应纳税的taxable应收费 fee

12、receivable应收款损失备抵金allowance for losses onreceivables应收未收租赁付款uncollectible lease payments receivable应收账款 accounts receivables应收最小租赁付款minimum lease payments receivable应税所得 taxable income应有的审慎 due diligence英国租赁协议及租购合同的会计处理SSAP 21implicit interest rate营利性医院profit-making hospital营业及开业许可税business and occu

13、pation tax硬件 hardware佣金 commissions用过的设备的租赁used equipment leasing（合同中的）用语language第 26 页 共 22 页优先权 priorities优先所有权或权利superior title or rightPTT,s(postal and telecommunicationentities)游说努力 lobby effort幼稚的 nascent有担保的残值guaranteed residual value有担保的融资secured financing有担保或无担保的 secured or unsecured有担保的债权人

14、secured creditor有活力的vibrant有利有弊pros and cons有说服力的案例convincing case有线电视网络cable TV network有限能力 limited ability有线 （ 通信 ）fixed wire有限责任公司limited liability company有效的所有权effective ownership（对抗辩的 ） 有效放弃 effective waiver of defenses有效性 effectiveness有形和无形资产tangible and intangible assets有用寿命 useful life有约束力的协

15、议binding agreement余额 remaining balance余值保险RVI（residual value insurance）余值捕捉residual capture余值担保residual guarantee余值地位（指出租人承担余值风险的处境）residualposition余值风险residual exposure, residual risk余值实现residual realization预防性保养preventive maintenance预付的租赁付款pre-paid lease payments预提税 withholding tax预先设定的底价preestabl

16、ished floor预先确定了的期间 predetermined period预先的书面同意prior written consent预先的书面通知prior written notice原地再处置in-place remarketing远期掉期 forward start swaps远期利率协议forward rate agreement运输 transportation允许 permissionZ灾变 casualty再处置remarketing再出租re-leasing再投入reinvestment窄机身飞机narrow-body aircraft债权人 creditors债务发行成本

17、debt issuance costs债务期限debtmaturities债务契约debtcovenant债务权益处理debt-equity treatment债务人obligor,debtor债务证券debtsecurities债务证书debtinstruments债务资本debtcapital债务 obligations债息 debt service暂行租金(在租金首付日应付的租金) interim rent赞助计划 sponsored program站得住脚的标准supportable standard噪声 noise增级的设备信托证书 enhanced equipment trustc

18、ertificate增长率 growth rate增值服务 value-added services增值税 VAT(value added taxes)责任限度 limitation of liability章程 prospectus账面结存价值carrying value账面亏损book loses账面收入book income账项 accounts战略性建议strategic recommendations占有 possession（对） 占有的延伸提留 extended retention ofpossession折旧抵扣depreciationdeductions折旧费用depreci

19、ationexpense折旧好处depreciationbenefit折旧期间depreciationperiod折旧提存depreciationallowance折现率discount rate折现值discounted present value折余价值depreciated value真人 real person真实租赁true lease真实租赁协议 true leases诊断设备diagnostic equipment诊所 clinic正常结束normal terminations正常可折旧寿命normal depreciable life正供出售证券available-for-sa

20、le securities争议解决程序dispute resolution process证券化池 securitization pool证券化交易securitization transactions证券化资产securitization assets证券委员会国际组织 IOSCO(InternationalOrganization of Securities Commissions)证实 authentication证书 certificate政府(指定)的代理机构 governmental agency政府机构governmental body政府基金governmental fund政

21、府征用governmental taking支付金额payment amount支线飞机regional jet知识产权intellectual property right执行 implementation执行成本 executory cost执照 permit直接和间接损失direct and consequential damage直接融资租赁direct financing lease直接税direct tax直接购买 outright purchase直升机helicopters直线法折旧straight-line depreciation直线法straight linebasis直

22、线法确认straight-line recognition直销 outright sale指数 index指定车型及司机的合同车队DDC （dedicated contractcarriage）指定最低运输量的合同车队dedicated capacitycarriage指定的位置designated location指名的所有权人named owner职业资格证job qualification sheet（ 来自 ） 制造商 （ 的 ） 补贴 manufacturer subsidy质量差幅 quality spread治疗设备 therapeutic equipment, treatmen

23、tequipment滞留成本法（不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法） sunk cost method周转时间 turn around time专长 expertise专属公司captives专属金融公司 captive finance company专业公司specialist firm专业化的独立的公司 specialized independents（只处置某类设备的）专业性再处置公司 exclusiveremarketing firms转承债务 vicarious liability转售 resell转移 transfer转出租 （ 租入是为了出租） rent-

24、to-re-rent转租赁 sublease装置 features装运 shipping咨询及顾问服务consulting and advisory services资金掣肘 capital constraint资本充足率gear ratio, gearing, leverage ratio资本费用capital cost资本分派capital allocation资本化capitalize资本市场capital market（ 所承担的 ） 资产残值风险exposure to residual assetvalue（ 经营租赁中的 ） 资产导向型出租人asset-orientedlessor

25、资产的取得acquisition of assets资产抵押 pledge资产风险保险asset risk insurance资产负债表的表现financial statement appearance资产负债表日balance sheet date资产负债表外证券化 off-balance sheetsecuritizations资产跟踪asset tracking资产回报率ROA（return on assets）资产减损impairment of assets资产特点asset specificity资产证券化 asset securitization资产支持型融资asset-backe

26、d financing资产 asset资格 apacity, status资金成本 cost of capital资源 resources字节 byte自保公司 self-insured corporations自动调整条款escalation clauses自力支撑的衍生工具free standing derivativeinstruments自然资源开发权协议 agreement concerning rights ofexplore natural resources自由折旧规则 liberal depreciation rules（该公司）自有的专长in-house expertise

27、自有资金负债率debt-equity ratios自由酌情处理discretion自助性重新占有self-help repossession中程双过道（指飞机） intermediate twin-aisle中级市场租赁middle-market leasing中小型企业 SMEs中央集权 central authority终止 terminate终止日后的接续 continuation beyond the termination date终止（租赁的）通知 notice of termination仲裁 arbitration种类 category重要事实material facts综合收

28、入comprehensive income综合性再处置公司 nonexclusive remarketing firms主服务者primary servicer主权风险sovereign risk主营业地principal office andplace主租赁协议 master lease（期满但租赁物未退还时的）逐月收取的租金month-to-month rentals租购合同hire purchase contracts租购融资lease-purchase financing租购协议hire purchase agreement租还是买lease versus purchase租借 lea

29、sehold租金 rent,rental租金流 rental stream租金支付payment of rentals租金首付日 rent commencement date租金收入 rental income租金水平（费率） rental rates租金税 rental tax租赁leasing, leasehold租赁安排leasing arrangement租赁财产leased property租赁费（对租金中所含收益部分的形容） lease fee租赁付款次数number of lease payments租赁负债lease liabilities租赁公司leasing company（对） 租赁 （ 的） 管制 leasing regulation租赁期限lease term租赁设备leased equipment租赁申请lease