第1页共29页中英对照租赁词汇(中)J机场airports（铁路）机车locomotive机动车费motorcarrierfee机构融资institutionalfinance机构文件organizationaldocuments（飞机的）机身airframe机制mechanism基本利率primeinterestrate基本租金（各期应付的租金）basicrent基础设施infrastructure基建费用capitalexpenditure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currentrealization即时转移presenttransfer疾病illness第2页共29页集装箱container计算机computer技术上的定位technologicalorientation技术老化technologicalobsolescence记录record继承人successors（合同到期后的）继续有效程度survivability价格指数pricesindices间接税indirecttax间接的银行租赁indirectbankleasing兼并acquisitions监管程序supervisoryprocess监管supervise监控monitoring检修overhaul检验inspection检验报告inspectionreport检验结果inspectionfindings检验员inspector减记write-off减少reduction第3页共29页(对)减税(的)兴趣taxappetite减损detraction简单融资租赁simplefinanceleases交付及验收程序deliveryandacceptanceprocess交换exchange交易transactions交易成本transactioncosts交易税transactiontax交易特许（销售）税transactionprivilege(sale)tax交易习惯和贸易惯例courseofdealingandusageoftrade教育education加入accession（美国的）加速成本回收的折旧MACRSdepreciation加速支付acceleratedpayment价值比valueratio节税taxsaving结论conclusion接受acceptance接受日acceptancedate解除relieve第4页共29页解除管制deregulation解散dissolution(期限)届满(时)attheexpiry借款人borrower金融工具financialinstruments金融公司financecompanies金融机构financialinstitution金融证书financialinstruments金融资产证券化投资信托FASIT(financialassetsecuritizationinvestmenttrust)金融资产financialassets进度计划schedule进口租赁in-boundleases进款proceeds近似approximation竞争风险competitiverisk竞争者competitor经得起检验的案例verifiablecase经纪人费brokerfee经纪人brokers经济利益economicbenefits第5页共29页经济气候economicclimate经济上的所有权economicownership经济寿命economiclife经营效率operationalefficiency经营租赁operatingleasing经营租赁协议operatingleases净财富税networthtax净出资余额netinvestmentoutstanding净收益netearnings,netmargin净现金出资余额netcashinvestmentoutstanding净应税收入nettaxableincome净值netvalue净租赁（指不附带任何技术服务的租赁）netlease（电脑租赁的）救灾服务disasterrecoveryservices绝对和无条件付款absoluteandunconditionalpayments绝对责任条款hell-orhighwaterclauses绝症fatalillness拒绝objection拒收rejectK第6页共29页卡车track开票和收款billandcollect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availabilityoffixedratemedium-termfinancing可抵扣程度deductibility可收回程度collectibility,recoverability可回收金额recoverableamount可回收净额netcollectiblevalue可减税的费用taxdeductibleexpense（信息传递中的）可连通性connectivility（美国）可替代最低税AMT(AlternativeMinimumTax)可行使的exercisable可营利地运用profitableoperation可予驳回的推定rebuttablepresumption可转换次级票据convertedsubordinatednotes客户customers第7页共29页客户的购买周期customer'spurchasecycle客户联系customercontact扣减deduction,abatement扣留arrest,recoupment扣押detention,levy扣押抵债处置foreclosuredisposition会计处理accountingtreatment会计利益accountingbenefits会计期间accountingperiod会计政策accountingpolicies会计准则accountingprinciple(对)会计准则(的)巧妙运用manipulationofaccountingprinciples跨境融资cross-borderfunding宽机身飞机wide-bodyaircraft宽松条款lenient...
