案例法case law 安排arrangement 安全标准 safety standard 暗示的担保implied warranty or guarantee 按每月使用小时支付租金的租赁power by the hour leases 按租金曲线折旧rent curve depreciation
B
半导体芯片semiconductor chips 包装 packaging 保费premium 保护indemnify 保健服务health care services 保健商融资公司 health care merchant fund incorporation 保健提供者 healthcare provider 保健应收款health care receivables 保留 retaining 保密性 confidentiality 保全perfection 保险underwriting 保险标准underwriting standard 保险单 insurance policy 保险功能insurance function 保险类别insurance coverage 保险索赔insurance claims （飞机租赁中承租人承担的）保养准备金maintain reserves 保养方针及程序 maintenance policies and procedures 保证金security deposit 报废（或挑其中有价值的贵金属出卖）scrap or salvage sale 报告 report 报价 quoting 备案filing (经)备案(的)投资人 accredited investors 备件 repairs 备忘功能memory function 被担保方secured party 被少报的understated 被动投资信托passive investment trust 本金principal 本质上的公司per se corporations 边际税率marginal tax rate 变量variables 标记label 标题 headings （衡量用的）标准 criterion 标准制订者standard setters 表决控制权vote control 表决权vote 表外融资off balance sheet financing 避风港safe harbor 避风港租赁（对有避税功能的租赁的形容）safe-harbor leases 避税tax shields 避税规定tax shelter provision 波动性volatility 波动 fluctuation, variation 拨款fund appropriation 拨款条例appropriation provisions 补偿compensate 补充备案additional filings 补给活动supporting activities 补救remedy 不存在的 nonexistent 不得挪用non-appropriation 不得替代条款non-substitution clause 不动产抵押投资管道 REMIC （real estate mortgage investment conduit） 不动产过渡性融资interim real estate financing 不动产和动产real property and personal property 不动产、厂场或其它设备（设备） capital goods, plants or other equipment (the equipment) 不合格设备 non-conforming equipment 不可撤销的irrevocable 不可撤销的租赁协议 non-cancellable lease 不可证券化的unsecuritizable 不利的税收后果adverse tax consequences 不能回收的unreimbursable 不匹配mismatches 不确定性uncertainty 不同的产品separate products (期末若)不留购或不续租(时的)罚金 nenrenewal penalties 不应计的状态non-accrual status "不易破产"的专设实体special purpose "bankruptcy remote" entity 不(在资产负债表上)资本化non-ownership for balance sheet 不作为omission （再处置中的）部件出售parts sale 作者: 帅哥 时间: 2009-11-28 12:17:32
C
差别待遇discrimination 财产税property tax (因财务失真所导致的)财务报告风险 financial reporting risk 财务报告(引起的)外部风险external reporting risk 财务比率financial ratios （财务）比率改善ratio enhancement 财务成份financial components 财务底线financial bottom line 财务费用finance charges 财务公司 finance companies 财务及其它收入 finance and other income 财务失真financial distortion 财务收益分配allocation of finance income 财务现实financial reality 财务业绩financial performance 财政赤字 public deficit 裁决 judgement, resolution 拆除removal 拆卸deinstallation 参考利率reference rate 参数parameter 参与者participants, players （财务报表上的）残值结存价值 residual's carrying value 产品 product 产权信托titling trust （房地产）产业estate 超额提供抵押overcollateralization 超额扣减excess deduction 差别化differentiation 叉车forklift 仓储 warehousing 偿付repayment 常规过程ordinary course 常规租赁 normal lease 长期出租合同long term rental contract 长期性的融资工具 permanent funding vehicles 长期资金融通方式 permanent funding activities 陈旧 obsolescence 陈述式报告narrative report 陈述representations 成比例的部分proportionate fraction 承保人insurance carrier 承担责任程度 accountability 承诺commitment, promise (对)承认(的)要求acknowledgement requirement 承认和执行外国仲裁裁决公约Convention on the Recognition and Enforcement of Foreign Arbitral Award 承销佣金underwriting commission 承租人lessee （租赁物由）承租人承建或承造的租赁协议build-to-suit leases 承租人的意向lessee intent 程序关系process nexus 撤销rescind 持有人holders 冲突 conflict 冲销 write-off 充分披露 full disclosure （由原制造商作出的）重新认证 recertification 重新占有repossession 重组reorganization 筹集资金raise fund 筹资成本cost of funds 筹资风险funding risk, fund risk 筹资渠道funding resources 传递实体pass-through entity 传统出租 traditional rental 传统的租借合同 traditional contract of hire 创新innovation 次级的subordinated 次级份额subordinated tranche 次级权益subordinated interest 次级债券 subordinated debt obligation 从属化 subordination 从摇篮到坟墓（指自始至终全程服务）from cradle to grave 从业者practitioner 凑整升水make-whole premium 出版物publications 出立票据issue notes 出让人transferors 出资额capital contribution 出资 contributions 出租公司 rental house, rental yard 出租人lessor 出租人的内部人员 lessor's internal staff 出租市场 rental market 初始抵押品original collateral 初始的会计处理initial accounting 初始判例法initial case law 初始直接费用IDC(initial direct costs) 初始租赁期限的届满expiration of the initial lease term 初始的租期initial lease term 储备金reserves 处置deposition 触发器事件trigger events 纯粹的避税目的sole tax avoidance purpose 纯粹租用rent-to-rent 存储storage 存货清册inventory 存款接受者deposit taker 存款支票户checking account
D
打印机 printer 大额项目big-ticket items （欧洲大陆各国的）大陆法系国家civil law country 大修heavy maintenance （飞机拆下发电机的）大修shop visit 大宗出口租赁out-bound big-ticket leasing 大额资产large ticket asset 贷款loan 贷款型融资loan-type financing 带宽 bandwidth 代理proxy 代理融通公司factoring company 单程客户载重汽车出租业务one-way consumer truck rental business 单独部分 separate component 单独的法人separate legal person 单独身份separate identity 单独的、独立的受托人separate, independent trustee 单价unit price 单一股东sole shareholder 单一险种保险人monoline insurer 担保请求权warranty claim 担保权益security interest (其意向是一种)担保(的)租赁 lease intended as security 担保 guarantee, warranty 当地法规 local statues 当地法律 local law 当局authority 当期及非当期负债current and non-current liabilities (对)当事方(的)认定party identification 倒闭ends up 道路road 到期日maturity 到期应付款 payment due 德国破产法German Insolvency Act （德国）生产责任法Act on Product Liability （德国）消费者信用法Consumer Credit Act 登记程序 registration process 登记权registration rights 等量化equalizing 低成本项目small cost items 抵销请求权offsetting claims 抵销 setoff 抵押贷款安排mortgage loan placement 抵押物跟踪制度 collateral tracking system 抵押物价值collateral value 抵押水平level of collateral 抵押物collateral 抵押物的指定接受constructive acceptance of collateral 抵御通涨 hedge against inflation 地方贸易税 municipal trade tax 地方税 local tax 地理上的距离 geographic distance 地面及卫星无线系统terrestrial and satellite wireless system 地区通过税transit district tax (租金)递减(的)租赁方式 step-down lease structure 递延的贷款费deferred loan fees 递延所得税后净额 net of deferred taxes (租金)递增(的)租赁方式 step-up lease structure 第三方后勤 third-party logistics 缔约成本contracting cost 缔约国 contracting states 电缆cable 电信telecommunications 电信密度（指每百个居民拥有的通信线路数）teledensity 电子邮件 electronic mail 定付 (证券) pay-through note 定价风险pricing risk 定价上的左右为难pricing quandary 定金down payment 定金担保利益purchase money security interest 定期的规定的租金regular periodic payment 定义definition 定义上的暧昧不明definitional maze 定值valuing 动产抵押chattel mortgage 动产税personal property tax 动产文据chattel paper 动产租赁personal property leasing 动产租赁协议 lease for movables 短期出租车队rental fleets 对价consideration 独立董事independent director 趸卖whole sale 多边投资担保署MIGA（Multilateral Investment Guarantee Agency） 多年的租赁款项承付multi-years lease commitment (涉及)多个司法管辖区(的)multiple jurisdiction 多样化diversification 多样化的细微差别 diverse nuances 多样性diversity 作者: 帅哥 时间: 2009-11-28 12:17:49