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X 细则 by(e)-laws (法院裁决前)先收回财产prejudgment property recovery 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idle 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 cash applications 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 bank line 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 correlation 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 of interest (经营租赁中的)信贷导向型出租人 credit-oriented lessor 信托契约法Trust Indenture Act 信托账户trust account 信息技术资产IT assets 信息 information 信用担保程序credit underwriting process 信用变化 credit development 信用等级credit rating 信用等级下降downgraded 信用风险credit risk 信用风险的分担及管理 credit risk allocation and management 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letter of credit 信誉creditworthiness 行使（某项权利，例如购买任择权时的）价格exercise price 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-added tomograph) 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 renewal Y 押金账项deposit account 演变evolution 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 by third party medical receivables due 以收费为基础的融资服备 fee-based financing services 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 receivable 应收款损失备抵金 allowance for losses on receivables 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 21 隐含利率implicit interest rate 营利性医院profit-making hospital 营业及开业许可税 business and occupation 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 优先权 priorities 优先所有权或权利superior title or right 邮电部门PTT's(postal and telecommunication entities) 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） residual position 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preestablished 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permission |
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