第1页共26页中英对照租赁词汇(上)A案例法caselaw安排arrangement安全标准safetystandard暗示的担保impliedwarrantyorguarantee按每月使用小时支付租金的租赁powerbythehourleases按租金曲线折旧rentcurvedepreciationB半导体芯片semiconductorchips包装packaging保费premium保护indemnify保健服务healthcareservices保健商融资公司healthcaremerchantfundincorporation保健提供者healthcareprovider保健应收款healthcarereceivables第2页共26页保留retaining保密性confidentiality保全perfection保险underwriting保险标准underwritingstandard保险单insurancepolicy保险功能insurancefunction保险类别insurancecoverage保险索赔insuranceclaims（飞机租赁中承租人承担的）保养准备金maintainreserves保养方针及程序maintenancepoliciesandprocedures保证金securitydeposit报废（或挑其中有价值的贵金属出卖）scraporsalvagesale报告report报价quoting备案filing(经)备案(的)投资人accreditedinvestors备件repairs备忘功能memoryfunction第3页共26页被担保方securedparty被少报的understated被动投资信托passiveinvestmenttrust本金principal本质上的公司persecorporations边际税率marginaltaxrate变量variables标记label标题headings（衡量用的）标准criterion标准制订者standardsetters表决控制权votecontrol表决权vote表外融资offbalancesheetfinancing避风港safeharbor避风港租赁（对有避税功能的租赁的形容）safe-harborleases避税taxshields避税规定taxshelterprovision波动性volatility波动fluctuation,variation第4页共26页拨款fundappropriation拨款条例appropriationprovisions补偿compensate补充备案additionalfilings补给活动supportingactivities补救remedy不存在的nonexistent不得挪用non-appropriation不得替代条款non-substitutionclause不动产抵押投资管道REMIC（realestatemortgageinvestmentconduit）不动产过渡性融资interimrealestatefinancing不动产和动产realpropertyandpersonalproperty不动产、厂场或其它设备（设备）capitalgoods,plantsorotherequipment(theequipment)不合格设备non-conformingequipment不可撤销的irrevocable不可撤销的租赁协议non-cancellablelease不可证券化的unsecuritizable不利的税收后果adversetaxconsequences不能回收的unreimbursable第5页共26页不匹配mismatches不确定性uncertainty不同的产品separateproducts(期末若)不留购或不续租(时的)罚金nenrenewalpenalties不应计的状态non-accrualstatus“不易破产”的专设实体specialpurpose"bankruptcyremote"entity不(在资产负债表上)资本化non-ownershipforbalancesheet不作为omission（再处置中的）部件出售partssale部件partsC差别待遇discrimination财产税propertytax(因财务失真所导致的)财务报告风险financialreportingrisk财务报告(引起的)外部风险externalreportingrisk财务比率financialratios（财务）比率改善ratioenhancement第6页共26页财务成份financialcomponents财务底线financialbottomline财务费用financecharges财务公司financecompanies财务及其它收入financeandotherincome财务失真financialdistortion财务收益分配allocationoffinanceincome财务现实financialreality财务业绩financialperformance财政赤字publicdeficit裁决judgement,resolution拆除removal拆卸deinstallation参考利率referencerate参数parameter参与者participants,players（财务报表上的）残值结存价值residual'scarryingvalue产品product产权信托titlingtrust（房地产）产业estate第7页共26页超额提供抵押overcollateralization超额扣减excessdeduction差别化differentiation叉车forklift仓储warehousing偿付repayment常规过程ordinarycourse常规租赁normallease长期出租合同longtermrentalcontract长期性的融资工具permanentfundingvehicles长期资金融通方式permanentfundingactivities陈旧obsolescence陈述式报告narrativereport陈述representations成比例的部分proportionatefraction...
