第1页共22页中英对照租赁词汇(下)W外包outsourcing（电脑的）外部设备peripheral外国投资的易受控制程度amenabilitytoforeigninvestment网络联接器件networkconnectiondevice网络networks完善perfection委托人信托grantortrust委托人grantors维持费用carryingamount维修保养合同maintenancecontract（飞机发动机的）维修间隔期maintenanceinterval维修计划书MPD(maintenanceplanningdocument)违约default伪装的租赁资产买入人（指融资租赁的承租人）disguisedpurchaseroftheleasedasset未被全额担保的债权人undersecuredcreditor第2页共22页未交付non-delivery未决程序proceedingspending未来的现金流futurecashflow未来租赁付款futureleasepayment未实现财务收益unearnedfinanceincome（经营租赁中）未摊销的余值unamortizedresidualvalue文件制作及提供documentation文据instrument窝工时间downtime无担保的残值unguaranteedresidualvalue无担保的债权人unsecuredcreditor无信用等级的unrated无形权益intangiblebenefit无形资产intangibleassets物权realrights五个不同的框架(指租赁交易的环境条件)fivedifferentframeworksX细则by(e)-laws第3页共22页(法院裁决前)先收回财产prejudgmentpropertyrecovery先行融资prefund先租后买rent-to-buy先以租赁合同方式租用后以融资租赁合同方式租入rent-to-leases闲置的能力idlecapacity（保险中的）险别coverage现金抵押cashcollatera1现金流cashflow现金流偿债能力比率cashflowcoverageratio现金收入及现金运用cashreceiptsandcashapplications现金选择cashelection现金支付能力liquidity现有银行信贷额度的保留preservationofexistbankline现值presentvalues（飞机上）限制其使用小时的部件life-limitedparts线路板circuitboard相似性similarity第4页共22页相关性correlation项目item项目风险projectrisk项目融资projectfinance消费税consumptiontax消费者价格指数consumerpriceindex消费者交易consumertransaction消费者有担保交易consumersecuredtransaction销售成本costofsale销售额的百分比percentageofsales销售价格sellingprice销售开发团队salesoriginationteams销售量salesvolume销售收入salesproceeds销售税salestaxes（专属公司的）销售协助型租赁sales-aidleasing销售型租赁sales-typelease(在有着不同法规情况下的)协调harmonization协议agreement胁迫duress新产品系列newproductfamily第5页共22页新兴租赁市场emergingleasemarkets新增借款利率incrementalborrowingrateofinterest(经营租赁中的)信贷导向型出租人credit-orientedlessor信托契约法TrustIndentureAct信托账户trustaccount信息技术资产ITassets信息information信用担保程序creditunderwritingprocess信用变化creditdevelopment信用等级creditrating信用等级下降downgraded信用风险creditrisk信用风险的分担及管理creditriskallocationandmanagement信用及流动性增级creditandliquidityenhancement信用记录和规模credithistoryandprofile信用卡creditcard信用卡应收款creditcardreceivables信用增级creditenhancement第6页共22页信用证letterofcredit信誉creditworthiness行使（某项权利，例如购买任择权时的）价格exerciseprice性能价格曲线price/performancecurve修改amendment修理repair(依靠电脑的层析)X射线摄影机CAT(computer-addedtomograph)削弱性效应dampeningeffect许可证税excisetax许可证协议licensingagreements循环贷款融通revolvingloanfacility续租任择权optiontorenewalY押金账项depositaccount演变evolution延迟交付delayindelivery样品示例sampling样品sample延缓的诉讼stayedactions第7页共22页延缓履行moratorium延期extension,suspension延期纳税taxdeferral衍生的金融工具derivativefinancialinstruments演示illustration验收证书certificateofacceptance遥远的或有事件remotecontingency要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualtyvalue亚洲租赁协会AsiaLeaae业绩performance业务方式设计structuring业务方式struc...
