X
细节 by-laws
先收回财产prejudgment property recovery
先行筹资 prefund
先租后买rent-to-buy
先以出租合同方法租用后以筹资出租合同方法租入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）限制其用小时的部件life-limited parts
线路板 circuit board
相似性similarity
有关性 correlation
项目item
项目风险project risk
项目筹资 project finance
消费税consumption tax
买家价格指数consumer price index
买家买卖consumer transaction
买家有担保买卖consumer secured transaction
CPS cosplayt of sale
销售额的百分比percentage of sales
销价格格selling price
销售开发团队 sales origination teams
销量sales volume
销售收入 sales proceeds
销售税sales taxes
（专用企业的）销售帮助型出租 sales-aid leasing
营销型出租 sales-type lease
协调harmonization
协议agreement
胁迫 duress
新品系列 new product family
新兴出租市场emerging lease markets
新增借款利率incremental borrowing rate of interest
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
信用等级降低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，比如购买任择权时的）价格exercise price
性能价格曲线price/performance curve
修改amendment
维修repair
X射线摄影机 CAT
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
延迟出货 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（指出租物毁坏或灭失时承租人应对的赔偿金额）casualty value
亚洲出租协会AsiaLeaae
营业额 performance
业务方法设计structuring
业务方法structures
业务开发business generation
业务回收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
（飞机返还时的修理情况同出货时）完全相同原则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
移动性mobility
已调整税基 adjusted tax basis
已筹资资产净额 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
以收费为基础的筹资服备 fee-based financing services
义务的承担incurrance of an obligation
溢价appreciation
银行价格bank quote
银行的下属机构bank affiliates
印记 hallmark
应对租金 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
应收未收出租付款uncollectible lease payments receivable
应收账款 accounts receivables
应收最小出租付款minimum lease payments receivable
应税所得 taxable income
应有些审慎 due diligence
英国出租协议及租购合同的会计处置SSAP 21
隐含利率implicit interest rate
营利性医院profit-making hospital
营业及开始营业许可税 business and occupation tax
硬件 hardware
佣金commissions
用过的设施的出租 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
游说努力lobby effort
幼稚的nascent
有担保的残值guaranteed residual value
有担保的筹资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
有线电视互联网cable TV network
有限能力limited ability
有线fixed wire
有限责任公司limited liability company
有效的所有权effective ownership
有效舍弃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
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
余值达成residual realization
预防性保养 preventive maintenance
预付的出租付款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
预先的书面赞同prior written consent
预先的书面公告 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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