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Z 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 debt issuance costs 债务期限debt maturities 债务契约 debt covenant 债务－权益处理debt-equity treatment 债务人obligor, debtor 债务证券debt securities 债务证书debt instruments 债务资本 debt capital 债务 obligations 债息debt service 暂行租金（在租金首付日应付的租金）interim1 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 trust certificate 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 retention2 of possession 折旧抵扣 depreciation3 deductions 折旧费用 depreciation expense 折旧好处depreciation benefit 折旧期间 depreciation period 折旧提存depreciation allowance 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-sale 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(International Organization 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 line basis 直线法确认straight-line recognition 直销 outright sale 指数index 指定车型及司机的合同车队DDC (dedicated contract carriage) 指定最低运输量的合同车队 dedicated capacity carriage 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, treatment equipment 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exclusive remarketing firms 转承债务vicarious liability 转售 resell 转移 transfer 转出租(租入是为了出租) rent-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 asset value (经营租赁中的)资产导向型出租人 asset-oriented lessor 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 sheet securitizations 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-backed 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 derivative instruments 自然资源开发权协议agreement concerning rights of explore natural resources 自由折旧规则liberal depreciation rules （该公司）自有的专长in-house expertise 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 and place 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leasehold 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 application 租赁税 lease tax 租赁物件 leased items 租赁协议登记 lease registry 租赁协议分类 classification of leases 租赁协议管理人 lease manager 租赁协议及租赁资产组合证券化securitization of leases and leased assets portfolio 租赁协议开始日inception of the lease 租赁协议正文master lease illustration 租赁协议组合 lease portfolio 租赁协议 leases, leasing agreement 租赁信贷限额lease lines of credit 租赁研讨会 workshop on leasing （手工的或电脑的）租赁业务管理系统leasing systems 租赁业务(的)许可 licensing of lease activity 租赁业务 leasing activities (对)租赁应收款(的)无追索出售non-recourse sale of lease receivable 租赁原值original lease value 租赁占国内生产总值的份额leasing's share of GDP 租赁周期的六个阶段the six phase of leasing cycles 租赁专业人员 leasing professionals 租赁资产 leased assets 租入人hirer （美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出（租赁协议）lease-in/lease-out 组别tranches 组合（中的设备类型的）集中程度portfolio concentration 追索权recourse 追溯性运用retrospective application 最低可接受费率 hurdle rate 最低资本 minimum capital 最低租金费率minimum rental rate 最短租赁期限 minimum lease terms 最新技术 state-of-art technology 最终可用寿命ultimate useful life 最终用户end-users 做广告advertising 着陆landing 点击  收听单词发音
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