【正文】 back (用附加稅 )填補(bǔ)（福利開支） client顧客 clinic診所 collateral agent副代理人 collateral tracking system抵押物跟蹤制度 collateral value抵押物價(jià)值 collateralized by third party medical receivables due以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押 collateral抵押物 collect and disburse收取和支付 collectibility可收回程度 collection托收 fort level方便程度 merce clause商務(wù)條款 mercial risk商業(yè)風(fēng)險(xiǎn) mercial terms商業(yè)條款 missions傭金 mitment承諾 mon carriage通用車隊(duì) mon law country（英美等）海洋法系國(guó)家 mon trust共同信托 monality通用性 pensate補(bǔ)償 petitive risk競(jìng)爭(zhēng)風(fēng)險(xiǎn) petitor競(jìng)爭(zhēng)者 plex finance leases復(fù)雜的融資租賃 prehensive ine綜合收入 ptroller審計(jì)官 puter計(jì)算機(jī) conceptual difference概念上的差別 concession period持有特許權(quán)的期間 concession讓步、特許 conclusion結(jié)論 conditional sales agreement附條件銷售協(xié)議 conditions of usage使用條件 conduit structure管道結(jié)構(gòu) (的公司 ) confidentiality保密性 configure改裝 conflict沖突 connectivility（信息傳遞中的）可連通性 consensual or nonconsensual lien同意或非經(jīng)同意的留置權(quán) consent 同意 consideration對(duì)價(jià) consolidation合并 constructive acceptance of collateral抵押物的指定接受 constructive sale推定出售 consulting and advisory services咨詢及顧問(wèn)服務(wù) Consumer Credit Act（德國(guó)）消費(fèi)者信用法 consumer price index消費(fèi)者價(jià)格指數(shù) consumer secured transaction消費(fèi)者有擔(dān)保交易 consumer transaction消費(fèi)者交易 consumption tax消費(fèi)稅 container集裝箱 contingent rental隨機(jī)租金 contingent rents隨機(jī)租金 continuation beyond the termination date終止日后的接續(xù) continuous and close customer contact同客戶持續(xù)而緊密的接觸 contract maintenance（對(duì)設(shè)備的）合同維修 contract origination合同開發(fā) contract pool合同池 contract portfolio合同組合 contract sales合同出售 contracting cost締約成本 contracting states 締約國(guó) contracts for services服務(wù)合同 contractual provisions合同條款 contributions出資 Convention on the Recognition and Enforcement of Foreign Arbitral Award承認(rèn)和執(zhí)行外國(guó)仲裁裁決公約 convention 公約 converted subordinated notes可轉(zhuǎn)換次級(jí)票據(jù) convincing case有說(shuō)服力的案例 core framework核心框架 corporate aircraft公務(wù)（飛）機(jī) corporate debt market公司債市場(chǎng) corporate guarantees公司擔(dān)保 corporate ine tax公司所得稅 corporation公司 correlation相關(guān)性 cost of capital資金成本 cost of funds籌資成本 cost of sale銷售成本 coterminous rate同期利率 counsel律師 counterclaim反訴 counterpart副本 course of dealing and usage of trade交易習(xí)慣和貿(mào)易慣例 covenants契約 coverage（保險(xiǎn)中的）險(xiǎn)別 crane起重機(jī) credit and liquidity enhancement信用及流動(dòng)性增級(jí) credit card receivables信用卡應(yīng)收款 credit card信用卡 credit development信用變化 credit enhancement信用增級(jí) credit history and profile信用記錄和規(guī)模 credit rating信用等級(jí) credit risk allocation and management信用風(fēng)險(xiǎn)的分?jǐn)偧肮芾? credit risk信用風(fēng)險(xiǎn) credit underwriting process信用擔(dān)保程序 creditbased lessor立足于信用的出租人 creditoriented lessor(經(jīng)營(yíng)租賃中的 )信貸導(dǎo)向型出租人 creditors債權(quán)人 creditworthiness信譽(yù) criterion（衡量用的）標(biāo)準(zhǔn) critical goals關(guān)鍵 性目標(biāo) crossborder funding跨境融資 currency risk貨幣風(fēng)險(xiǎn) current and noncurrent liabilities當(dāng)期及非當(dāng)期負(fù)債 current ratio流動(dòng)比率 current realization即期實(shí)現(xiàn) cushion緩沖 customer contact客戶聯(lián)系 customer39。s internal staff出租人的內(nèi)部人員 lessor出租人 letter of credit信用證 level of collateral抵押水平 leverage borrowings杠桿借款 leverage ratio資本充足率 leveraged lease杠桿租賃 levy扣押 liabilities負(fù)債 liberal depreciation rules自由折舊規(guī)則 license特許 licensing agreements許可證協(xié)議 licensing of lease activity對(duì)租賃業(yè)務(wù)的許可 lien date留置日 lien留置權(quán) lifelimited parts（飛機(jī)上）限制其使用小時(shí)的部件 limitation of liability責(zé)任限度 limited ability有限能力 limited liability pany有限責(zé)任公司 liquidated damage損失賠償金 liquidator 清算人 liquidity facility流動(dòng)性融通 liquidity support流動(dòng)性支持 liquidity現(xiàn)金支付能力 litigation訴訟 loans disguised as leases偽裝成租賃的貸款 loantype financing貸款型融資 loan貸款 lobby effort游說(shuō)努力 local law當(dāng)?shù)胤? local statues當(dāng)?shù)胤ㄒ?guī) local tax地方稅 location所在地 lock box account鎖箱賬戶 lock box collection and sweep arrangement（銀行的）鎖箱和自動(dòng)轉(zhuǎn)存安排 lootive（鐵路）機(jī)車 long term rental contract長(zhǎng)期出租合同 loss containment虧損防堵 loss ratio賠付率 losses損失 lost sales losses出租人為了再處置收回的租賃物而失去出租新的租賃物的機(jī)會(huì)所帶來(lái)的損失 M MACRS depreciation（美國(guó)的）加速成本回收的折舊 maintain reserves（飛機(jī)租賃中承租人承擔(dān)的）保養(yǎng)準(zhǔn)備金 maintenance contract維修保養(yǎng)合同 maintenance interval（飛機(jī)發(fā)電機(jī)的）維修間隔期 maintenance policies and procedures保養(yǎng)方針及程序 makewhole premium湊整升水 managerial reporting risk（財(cái)務(wù)報(bào)告導(dǎo)致的）管理層報(bào)告的風(fēng)險(xiǎn) manipulation of accounting principles對(duì)會(huì)計(jì)準(zhǔn)則的巧妙運(yùn)用 manufacturer subsidy（來(lái)自）制造商（的）補(bǔ)貼 marginal tax rate邊際稅率 market friction市場(chǎng)摩擦 market imperfection市場(chǎng)的不完善 market participants市場(chǎng)參與者 market peration市場(chǎng)滲透率 market rates of interest市場(chǎng)利率 market share市場(chǎng)份額 market size市場(chǎng)規(guī)模 market stability市場(chǎng)穩(wěn)定性 marketplace市場(chǎng)環(huán)境 master lease illustration租賃協(xié)議正文 master lease主租賃協(xié)議 material facts重要事實(shí) maturity到期日 means手段 measurement criteria衡量標(biāo)準(zhǔn) mechanism機(jī)制 memory Ifunction/I備忘功能 mercantiletype sale商業(yè)性銷售 merchantability適銷性 (經(jīng)營(yíng)租賃協(xié)議中的暗示保證 ) merges合并 merit review process事實(shí)真相檢查程序 middlemarket leasing中級(jí)市場(chǎng)租賃 MIGA（ Multilateral Investment Guarantee Agency）多邊投資擔(dān)保署 minimum capital最低資本 minimum lease payments receivable應(yīng)收最小租賃付款 minimum lease terms最短租賃期限 minimum rental rate最低租金費(fèi)率 mirrorin/mirrorout principle（飛機(jī)返還時(shí)的維修狀況同交付時(shí)）一模一樣的原則 mismatches不匹配 mitigate緩解（風(fēng)險(xiǎn)） mobility移動(dòng)性 model模式 modem“貓 ”（調(diào)制解調(diào)器） modification 更改 moary policy貨幣政策 moneyovermoney lease錢到錢的租賃（租賃業(yè)內(nèi)對(duì)融資租賃的俗稱） monitoring監(jiān)控 monoline insurer單一險(xiǎn)種保險(xiǎn)人 monopolies壟斷部門 monopoly壟斷 monthtomonth rentals（期滿但租賃物未退還時(shí)的）逐月收取的租金 moratorium延緩履行 mortgage loan placement抵押貸款安排 motor carrier fee機(jī)動(dòng)車費(fèi) MPD(maintenance planning document)維修計(jì)劃書 MRI(magic resonance imaging)核磁共振成象 multiple jurisdiction涉及多個(gè)司法管轄區(qū)的 multiyears lease mitment多 年的租賃款項(xiàng)承付 municipal trade tax地方貿(mào)易稅 N named owner指名的所有權(quán)人 narrative report陳述式報(bào)告 narrowbody aircraft窄機(jī)身飛機(jī) nascent幼稚的 national independent fullservice leasing rental firms全國(guó)性的獨(dú)立全面服務(wù)租賃出租公司 nat