【www.pindukj.com--涉外文书】
J
机场airports
（铁路）机车 locomotive
机动车费 motor carrier fee
机构融资institutional finance
机构文件organizational documents
（飞机的）机身airframe
机制mechanism
基本利率prime interest rate
基本租金（各期应付的租金）basic rent
基础设施infrastructure
基建费用 capital expenditure
级别 classes
（将目标市场定位于某类规模客户的）极化polarization
即期实现current realization
即时转移present transfer
疾病 illness
集装箱container
计算机computer
技术上的定位technological orientation
技术老化technological obsolescence
记录 record
继承人 successors
（合同到期后的）继续有效程度survivability
价格指数prices indices
间接税 indirect tax
间接的银行租赁indirect bank leasing
兼并acquisitions
监管程序supervisory process
监管 supervise
监控 monitoring
检修 overhaul
检验inspection
检验报告inspection report
检验结果inspection findings
检验员inspector
减记 write-off
减少reduction
(对)减税(的)兴趣tax appetite
减损detraction
简单融资租赁 simple finance leases
交付及验收程序delivery and acceptance process
交换exchange
交易transactions
交易成本transaction costs
交易税transaction tax
交易特许（销售）税transaction privilege(sale)tax
交易习惯和贸易惯例course of dealing and usage of trade
教育education
加入accession
（美国的）加速成本回收的折旧MACRS depreciation
加速支付 accelerated payment
价值比value ratio
节税 tax saving
结论conclusion
接受acceptance
接受日 acceptance date
解除relieve
解除管制deregulation
解散dissolution
(期限)届满(时)at the expiry
借款人 borrower
金融工具 financial instruments
金融公司finance companies
金融机构financial institution
金融证书financial instruments
金融资产证券化投资信托 FASIT (financial asset securitization investment trust)
金融资产 financial assets
进度计划 schedule
进口租赁in-bound leases
进款proceeds
近似approximation
竞争风险competitive risk
竞争者 competitor
经得起检验的案例verifiable case
经纪人费broker fee
经纪人 brokers
经济利益economic benefits
经济气候economic climate
经济上的所有权economic ownership
经济寿命economic life
经营效率 operational efficiency
经营租赁operating leasing
经营租赁协议operating leases
净财富税net worth tax
净出资余额net investment outstanding
净收益net earnings, net margin
净现金出资余额net cash investment outstanding
净应税收入net taxable income
净值net value
净租赁（指不附带任何技术服务的租赁）net lease
（电脑租赁的）救灾服务disaster recovery services
绝对和无条件付款 absolute and unconditional payments
绝对责任条款hell-or high water clauses
绝症 fatal illness
拒绝objection
拒收reject
K
卡车track
开票和收款 bill and collect
开支expenditure
抗辩defense
嵌入的embedded
可撤销的cancelable
可撤销性cancelability
（固定利率中期融资）可得到程度availability of fixed rate medium-term financing
可抵扣程度deductibility
可收回程度collectibility, recoverability
可回收金额recoverable amount
可回收净额 net collectible value
可减税的费用tax deductible expense
（信息传递中的）可连通性connectivility
（美国）可替代最低税AMT (Alternative Minimum Tax)
可行使的exercisable
可营利地运用profitable operation
可予驳回的推定rebuttable presumption
可转换次级票据converted subordinated notes
客户customers
客户的购买周期customer"s purchase cycle
客户联系customer contact
扣减deduction, abatement
扣留arrest, recoupment
扣押detention, levy
扣押抵债处置foreclosure disposition
会计处理accounting treatment
会计利益accounting benefits
会计期间 accounting period
会计政策accounting policies
会计准则accounting principle
(对)会计准则(的)巧妙运用manipulation of accounting principle s
跨境融资 cross-border funding
宽机身飞机wide-body aircraft
宽松条款 lenient terms
库存锁定 treasury locks
亏损防堵loss containment
捆绑(在一起的)附加服务bundled additional services
捆绑（服务） bundling
扩容scale
L
垃圾焚烧waste incineration
垃圾债券 junk bonds
拉美租赁协会Felalease
蓝皮书（美国二手市场设备价格手册）bluebook
累计准备金accumulated allowance
类别的确定classification determination
类推为analogous to
类型type
立即可以得到的资金 immediately available fund
立足于信用的出租人credit-based lessor
立足于资产的出租人asset-based lessor
利差rate spreads
利润产生 profit generation
利率掉期 interest rate swaps
利息和收费收入interest and fee income
联邦保证抵押 federally guaranteed mortgage
(美国)联邦航空署FAA(Federal Aviation Administration)
联邦所得税federal income tax
（德国）联邦税务法庭 Federal Tax Court
联合团体affiliated group
联盟alliances
（卖主同出租人的）联手销售计划 private-label program
廉价购买任择权BPO(bargain purchase option)
廉价续租任择权BRO(bargain renewal option)
量化标准quantitative criteria
了结抵押（抵押权人按规定拍卖抵押物以受偿）foreclosure
灵活性 flexibility
零散权益fractional interest
零售retail
零售商销售税retailers "sales tax
流动比率current ratio
流动性融通 liquidity facility
流动性支持liquidity support
流动资金working capital
留存retain
（承租人的）留购率retention rate
留置权encumbrance, lien
留置日lien date
留置任择权put option
垄断monopoly
垄断部门 monopolies
履行 performance
律师 counsel
M
卖主暗扣vendor discount
卖主融资vendor finance
卖主协议 vendor agreements
卖主的再处置责任remarketing obligations of the vendor
卖主租赁计划vendor leasing programs
卖主 vendor
“猫”（调制解调器）modem
毛出资总额 total gross investment
毛利税递延GPTD(gross profit tax deferral)
贸易税trade tax
贸易税附加返还 trade tax add-backs
贸易折扣trade discount
每股基本收益basic earnings per share
每股收益率EPS(earning per share)
每股稀释后收益diluted earning per share
（美国）财务会计标准委员会第13号说明：租赁FASB(Federal Accounting Standards Board) 13
美国法学会American Law Institute
美国国家税务局法规US Internal Revenue Service code
（美国）国内税收法IRC（Internal Revenue Code）
(美国)国内税务局IRS(Internal Revenue Service)
（美国）进出口银行EXIM bank
美国联邦所得税US federal income taxes
(美国)全国性的独立全面服务租赁出租公司national independent full-service leasing rental firms
（美国）统一州法律委员 NCCUSL（The National Conference of Commissioners on Uniform State Laws）
（美国）统一商法典 UCC(Uniform Commercial Code)
(美国)统一商法典关于法定融资租赁的条款UCC Article 2A
美国）行政法Administrative Law
（美国）载重汽车出租及租赁协会TRALA
（美国）证券交易委员会SEC（Security and Exchange Commission）
门坎threshold
门诊诊所outpatient clinic
免税单位tax-exempt entities
免税发行者 tax-exempt issuers
免税机构 exempt entity
免税市场tax-exempt market
免税债tax-exempt debt
免税资产exempt assets
免责disclaimer
面值face value
密封标价销售sealed bid sale
（德国）民法典 Civil Code
民航当局aviation authority
民商法civil and commercial law
名义价格购买任择权nominal purchase option
名义价格 nominal price
明示的担保 express warranty
敏感性分析 sensitivity analysis
默认接受implied acceptance
模式model, pattern
目标市场target market
目标收益率target yield
母公司parent
N
耐久性durability
纳税地place of taxation
纳税人 taxpayer
纳税时点tax timing
（所披露信息严重扭曲时的）内部参考internal preference
内部交易insider transaction
（电、气、热的）能源传输 power transmission
年度预算拨款annual budget appropriation
O
偶然销售causal sale
偶然销售豁免occasional sales exemption
欧洲租赁协会Leaseurope
P
排定进度付款的利息部分interest component of scheduled payments
拍卖auction sale
盘存inventory
赔偿indemnification
赔付率loss ratio
培训training
披露项目disclosure items
评定等级ratings
评估appraisal, assess
评估人员appraisers
评级代理机构 rating agencies
平静行使权 quiet enjoyment right
平静占有quiet possessions
平均寿命 average life
批准ratification
破产成本bankruptcy cost
破产程序 bankruptcy proceedings
破产法bankruptcy law
破产法院 bankruptcy court
破产接收receivership
破产受益人 receivers
破产 bankruptcy, insolvency
普通信托 ordinary trusts
Q
欺诈fraud
期回报率periodic rate of return
期末程序end-of-term process
期末结果end-of-term consequences
期末应退还的保证金 refundable security deposit
期末租金调整条款租赁协议TRAC（Terminal Rental Adjustment Clause） leases
期权options
（合同文本）起草 draftsmanship
起飞take-off
（飞机的）起落架landing gear
起重机crane
起租日lease inception
契约covenants
契约受托人indenture trustee
签署sign, signature
前端支付front-end payment
前言preface
钱到钱的租赁（租赁业内对融资租赁的俗称）money-over-money lease
潜在冲突potential conflict
潜在减损potential impairment
欠款indebtedness
强制性的 enforceable
桥梁 bridge
桥式融通 bridge facility
侵犯 invasion
侵权infringement
侵占appropriation
清算人 liquidator
情报收集intelligence gathering
求偿金额amount of recourse
区别 distinction
区域化regionalization
趋降的利息费用曲线 downward sloped interest expense line
取代 substitute
权利要求 claim
权利资格entitlement
权益出资 equity contribution
权益负债率debt-to-equity ratio
权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity insertion
权益投资人equity investor
权益证券equity securities
权益资本equity capital
权重weight
全额支付full-payout
全额支付还是非全额支付full-payout versus non-full-payout
全程服务租赁 FSL(full-service lease)
全额承诺 full commitment
全面解决方案total solution
全球调查global survey
全球化 globalization
全球租赁业 global leasing industry
全套服务租赁full-service lease
确定的条款 firm term
缺陷deficiency
确认 identification
R
让步concession
（经营租赁合同中的）让步条件quid pro quo
让与assignment
燃料使用税fuel use tax
(承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价格arbitrary and artificially high
value
认定 finding
认可 authorize
认证authenticate
认真草拟的合同条款 well-crafted contract clauses
融资出租人 financial lessor
融资交易出售的净利得net gain on sale of financing transactions
融资来源financing source
融资人financiers
融资条件financial terms
融资租赁financial leasing
融资租赁法律finance lease laws
融资租赁交易 financial leasing transaction
融资租赁协议finance lease ,capital lease
软（供大于求）市场soft (oversupplied) market
软件卖主 software vendor
软件 software
S
司法管辖区jurisdictions
三方网络triple net
渗透penetration
设备瑕疵 equipment defects
商品牌号trade names
商务条款 commerce clause, commercial terms
商业风险commercial risk
商业性销售mercantile-type sale
商业信托 business trust
商誉goodwill
上市公司 public-held companies
（一个新产品从构思到实际推入市场所用的时间）上市时间 time to market
上限 ceiling
上下限ups and collars
少数权益前收益 earnings before minority interest
设备成本 equipment cost
设备出租rental of equipment
设备抵押票据notes secured by equipment
设备风险的分担及管理 equipment risk allocation and management
设备经理asset manager
设备原值 OEC(original equipment cost)
设备租赁业equipment leasing industry
设备清单 Equipment Schedule
设备认定equipment identification
设施utility
神权法制theocratic legal system
审核内容清单 checklists
审计audits
审计官comptroller
(涉及租赁的)审慎性标准 prudential norms relevant to leasing
升级upgrade
生效日effective date
生效 enter into force
声明 declarations
声誉 reputation
剩余期间remaining period
剩余所得residual income
社团association
时间模式time pattern
实际上的所有权virtual ownership
实施enactment
实施补救 enforcing remedies
实现realization
实现价值 realize the value
实质上的所有权人substantive owner
实质先于形式substance over form
实质性合并substantive consolidation
实质性使用essential use
使用量amount of usage
使用权right to use
使用权租赁（对经营租赁的形容）usage leases
使用税use tax
使用条件 conditions of usage
（设备的）使用小时hours of use
市场的不完善market imperfection
市场参与者market participants
市场份额market share
市场规模 market size
市场环境marketplace
市场利率market rates of interest
市场摩擦market friction
市场渗透率market penetration
市场稳定性market stability
市政工程 public works
世界租赁大会World Leasing Convention
事故casualty
事实上的所有权actual ownership
事实真相检查程序merit review process
事先通知advance notice
事业费 operating expense
（飞机的）适航指令airworthiness directives
适销性(经营租赁协议中的暗示保证) merchantability
适用的证券法律applicable securities laws
适用的应纳税寿命applicable tax life
适用法律applicable law
收回recover
（从别国）收回（租赁物的）风险 repatriation
收取和支付 collect and disburse
收入和支出的确认 ncome and expense recognition
收益调整adjustment of yield
收益模型 earnings pattern
收益确认recognition of income
收益曲线yield curve
收益 gains
手段means
首期更改租赁协议first amendment leases
受款人payee
受权专营部门 obligopolies
受让人assignee
受托人trustee
受托责任fiduciary responsibilities
受益人 beneficiaries
授予人 grantor
售后回租 sales and leaseback
属性 attributes
术语terminology
数据传输data transmission
数据转换 data transfer
(对)数据管理(的)重要能力 significant date management capability
数字化digitization
司法场所judicial arena
司法协助重新占有judicially-assisted repossession
私人的或公有的 private and public
私人运送人 private carriers
私有化privatization
（支撑租赁交易的）四大支柱the four pillars
（区别融资租赁和经营租赁的）四项标准four criteria
讼案suits
所有者信托 owner trust
双赢事件 win-win event
双重课税协议 double taxation agreement
双重税double tax
（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议double-dip tax leases
税tax
税法tax code
税后收益率 after-tax rate
税基 tax base
税前收益率pretax rate
税收taxation
税收风险 tax risk
税收利益转移tax benefit transfer
税收上的折旧 tax depreciation
(美国税法中的)税收所有权tax ownership
税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax lease
税务法规 tax status
税务条例tax regulations
隧道 tunnels
随附于所有权的风险和报酬risks and rewards incident to ownership
随机租金contingent rental, contingent rents
损害damage , prejudice
损耗exhaustion
损失deficiency, losses
损失赔偿金 liquidated damage
损失索赔deficiency claim
损益表income statement
缩水underwater
所得税income tax
所管理的已筹资金资产净额平均值 average managed net financed assets
所有权ownership, title
所有权的保留ownership retention
(对)所有权(的)满足感 pride of ownership
所有权权益ownership interest
所有权人titleholder
所有权自动转移 ATT (automatic transfer of title)
所有权租赁（对融资租赁实质的形容）ownership leases
所有者 owner
所在地location
（银行的）锁箱和自动转存安排lock box collection and sweep arrangement
锁箱账户lock box account
诉讼 action, litigation
T
摊销amortize
摊销进度表amortization schedule
套期保值 hedge
(对)特定对象直接销售 private placement
特别优先权规则 special priority rules
特殊目的实体special purpose entity（SPE）
特殊预提税 particular withholding tax
特许权franchise
（持有）特许权（的）期间 concession period
特许使用权费royalties
特许 concession, license
（融资租赁）特有的三边关系 distinctive triangular relationship
提交 tender
提留 retention, withhold
(为)提前结束（租赁协议而作的）支付 lease termination payment
提前结束任择权 ETO(early termination option)
提前结束时的罚金erlay termination penalty
提前结束 early termination
提前买断EBO (early buyout)
提取准备金 provisioning
替代的服务者 replacement servicers
替换件replacements
(用附加税)填补（福利开支）clawback
(可)填补空缺(的)市场niche market
条款 provisions
铁路车辆的短期租赁 trip leases
通行费toll
通用车队common carriage
通用性commonality
通用租赁文本universal lease documentation
通货紧缩deflation
同客户持续而紧密的接触 continuous and close customer contact
同期利率coterminous rate
同义词synonyms
同意consent
同意或非经同意的留置权 consensual or non-consensual lien
同质性homogeneity
（卖主的对谁都一样的）统一销售计划 one-off program
"捅破公司的面纱" piercing the corporate veil
投标申请书request for proposal
投入税 input tax
投资等级信用评级investment grade credit rating
投资公司investment company
投资回报investment return
投资净损失中的权益 equity in net loss of invests
投资人investors
(投资)组合 portfolio
推定出售 constructive sale
推进程序roll-out process
推论 presumption
推土机 bulldoze
退出 denunciation
(物理性能的)退化physical deterioration
退租设备off-lease equipment
托收 collection
拖欠delinquencies
拖延的持续时间duration of delay
T型账户 T-account