【正文】 產(chǎn)文據(jù)circuitmercialCode（德國）民法典claimcriteria歸類標準indicators分類指標classificationclawbackcollateralsystem抵押物跟蹤制度byreceivablesandfortmercialmissions傭金montrust共同信托risk競爭風險leases復雜的融資租賃puter計算機period持有特許權(quán)的期間salesusage使用條件configure改裝or同意acceptancesale推定出售services咨詢及顧問服務consumersecuredconsumptionrental隨機租金beyondcontinuouscontact同客戶持續(xù)而緊密的接觸origination合同開發(fā)portfolio合同組合cost締約成本contractsprovisions合同條款theofconventionnotes可轉(zhuǎn)換次級票據(jù)Iframe/Iwork核心框架debtcorporatecorrelation相關(guān)性costofcounsel律師ofofcrane起重機enhancement信用及流動性增級creditcreditandcreditmanagement信用風險的分攤及管理underwritingcreditorientedcriterion（衡量用的）標準funding跨境融資andratio流動比率customercycle客戶的購買周期network有線電視網(wǎng)絡capacity資格constraint資金掣肘cost資本費用lease融資租賃協(xié)議captivecarryingcasecashcoveragecashapplications現(xiàn)金收入及現(xiàn)金運用CAT(puteraddedsale偶然銷售authority中央集權(quán)certificatecharitablechattelchecklists審核內(nèi)容清單andCivilcountry（歐洲大陸各國的）大陸法系國家classificationclassificationleases租賃協(xié)議分類process歸類過程clinic診所trackingcollateralizedmedicalcollectcollection托收clause商務條款terms商業(yè)條款carriage通用車隊monpetitivefinanceptroller審計官concessionconditionalofconfidentiality保密性consensualconsentconstructiveconstructiveadvisoryAct（德國）消費者信用法consumertransaction消費者交易contingentcontinuationdate終止日后的接續(xù)customercontractcontractcontracting締約國contractualonEnforcementAward承認和執(zhí)行外國仲裁裁決公約subordinatedcorecorporateguarantees公司擔保corporation公司capital資金成本costrate同期利率courseusagecoverage（保險中的）險別liquidityreceivables信用卡應收款development信用變化historyrating信用等級andcreditlessor立足于信用的出租人creditworthiness信譽crossbordercurrentcurrentcushion緩沖purchase損害transfer數(shù)據(jù)轉(zhuǎn)換(dedicatedlessors供應商出租人covenant債務契約issuancedebtdebtequitydebtor債務人declarations聲明dedicateddefault違約deficiencymaze定義上的曖昧不明delaydelinquencies拖欠process交付及驗收程序account押金賬項depreciateddepreciationdepreciationderegulation解除管制designateddevelopeddiagnosticdiluteddirectdirecttax直接稅disclaimer免責rate折現(xiàn)率discretion自由酌情處理sale變相信貸銷售theresolutiondistinctivedistribution分配diversity多樣性lawagreement雙重課稅協(xié)議taxdownslopeddraftsmanship（合同文本的）起草durationearlyearningsearningsbuyout)提前買斷climate經(jīng)濟氣候ownership經(jīng)濟上的所有權(quán)effectiveofmail電子郵件leaseplans雇員福利計劃consequences期末結(jié)果up倒閉remedies實施補救trustforce生效Act（德國）環(huán)境責任法equalizing等量化defects設備瑕疵leasingallocationSchedule設備清單capital權(quán)益資本ininvests投資凈損失中的權(quán)益investor權(quán)益投資人EmployeeSecurityessentialremainingestimates估計evolution演變deduction超額扣減exclusivecost執(zhí)行成本entity免稅機構(gòu)price行使（某項權(quán)利，例如購買任擇權(quán)時的）價格bank（美國）進出口銀行ofterm初始租賃期限的屆滿assetextendedextension延期FAA(Federalvalue面值marketmarketvalue公允價值tear合理磨損Board)assetfatalineCourt（德國）聯(lián)邦稅務法庭feefeebasedfiberfiling備案ine財務及其它收入panies金融公司、財務公司financefinancialponents財務成份institution金融機構(gòu)leasingfinancialfinancialfinancialstatementfinanciers融資人firmleases首期更改租賃協(xié)議fixedpurchasefixedflexibility靈活性interestmarketdisclosure通過附注披露forklift叉車rateswaps遠期掉期interest零散權(quán)益standingcradlepayment前端支付usefullnonfullpayout全額支付還是非全額支付fundfundingfurnish供應futureacceptedgearintangible一般無形物Insolvencyindustry全球租賃業(yè)goods貨物governmentalgovernmentaltaxgrantors委托人guaranteedhardware硬件care保健商融資公司healthprovider保健提供者againsthellorhighpurchasecontracts租購合同hospitalization（到）醫(yī)院治療hurdleStandard)IDC(initialidleCorporation)國際金融公司items非實質(zhì)性事項impairmentimplicitacceptance默認接受guaranteeinceptionineineincrementalinterest新增借款利率obligation義務的承擔indentureindexedbankindividualdynamics行業(yè)動向infrastructure基礎(chǔ)設施initiallaw初始判例法innovation創(chuàng)新tax投入稅inspectioninspection檢驗instrument工具、文據(jù)claims保險索賠Ifunction/I保險功能assets無形資產(chǎn)propertyintentionalact故意的或嚴重疏忽的作為ine利息和收費收入scheduledspreads利差interiminteriminternalleasingleasingrequirementinterperiodinventory盤存、存貨清冊gradereturn投資回報OrganizationIRC（InternalIRS(Internalnotes出立票據(jù)item項目judge法官judiciallyassistedjurisdictions司法管轄區(qū)landing著陸asset大額資產(chǎn)fee租賃費（對租金中所含收益部分的形容）leaseasleaseleaseleaseleaseterm租賃期限leased租賃設備property租賃財產(chǎn)financing租購融資activities租賃業(yè)務arrangement租賃安排professionals租賃專業(yè)人員systems（手工的或電腦的）租賃業(yè)務管理系統(tǒng)GDP租賃占國內(nèi)生產(chǎn)總值的份額legallegallegallegallegallegallegallypurpose合法的營業(yè)目的lesseeinternalofcollateral抵押水平ratio資本充足率liabilities負債license特許ofdate留置日limitationability有限能力liquidatedliquidityliquidity現(xiàn)金支付能力asloan貸款law當?shù)胤蓆ax地方稅account鎖箱賬戶andlonglosslosses損失MACRSmaintenancemaintenancemakewholerisk（財務報告導致的）管理層報告的風險principles對會計準則的巧妙運用taxmarketmarketofmarketmarketplace市場環(huán)境mastermaturity到期日mechanism機制sale商業(yè)性銷售reviewMIGA（Multilateralminimumpaymentsterms最短租賃期限mirrorin/mirroroutmobility移動性更改lease錢到錢的租賃（租賃業(yè)內(nèi)對融資租賃的俗稱）monopolies壟斷部