【文章內容簡介】 ation investment trust)金融資產證券化投資信托fatal illness絕癥features裝置federal ine tax聯(lián)邦所得稅Federal Tax Court（德國）聯(lián)邦稅務法庭federally guaranteed mortgage聯(lián)邦保證抵押fee receivable應收費fee subordination附加費feebased financing services以收費為基礎的融資服備Felalease拉美租賃協(xié)會fiber optics光纖fiduciary responsibilities受托責任filing備案finance and other ine財務及其它收入finance charges財務費用finance panies金融公司、財務公司finance lease laws融資租賃法律finance lease融資租賃協(xié)議financial assets金融資產financial bottom line財務底線financial ponents財務成份financial distortion財務失真financial institution金融機構financial instruments金融證書，金融工具financial leasing transaction融資租賃交易financial leasing融資租賃financial lessor融資出租人financial performance財務業(yè)績financial ratios財務比率financial reality財務現(xiàn)實financial reporting risk(因財務失真所導致的)財務報告風險financial statement appearance資產負債表的表現(xiàn)financial terms融資條件financiers融資人financing source融資來源finding認定firm term確定的條款first amendment leases首期更改租賃協(xié)議five different frameworks（作為租賃交易宏觀環(huán)境的）五個不同的框架fixed investment trust固定投資信托fixed purchase option固定價格購買任擇權fixed rate固定利率fixed wire有線(通信)fixture filing固定備案flexibility靈活性floating lease accrued interest receivable浮動租賃應計的應收利息fluctuation波動FMRV(fair market rental value)公允的租金市值footnote disclosure通過附注披露foreclosure disposition扣押抵債處置foreclosure了結抵押（抵押權人按規(guī)定拍賣抵押物以受償）forklift叉車form report格式報告forward rate agreement遠期利率協(xié)議forward start swaps遠期掉期four criteria（區(qū)別融資租賃和經營租賃的）四項標準fractional interest零散權益franchise特許權fraud欺詐free standing derivative instruments自力支撐的衍生工具from cradle to grave從搖籃到墳墓（指自始至終全程服務）frontend payment前端支付FSL(fullservice lease)全程服務租賃fuel use tax燃料使用稅full mitment全額承諾full disclosure充分披露fullpayout versus nonfullpayout全額支付還是非全額支付fullpayout全額支付fullservice lease全套服務租賃fund appropriation撥款fund risk籌資風險funding resources籌資渠道funding risk籌資風險furnish供應future cash flow未來的現(xiàn)金流future lease payment未來租賃付款GAAP(generally accepted accounting principle)公認會計準則gains收益gear ratio資本充足率gearing資本充足率general intangible一般無形物geographic distance地理上的距離German Insolvency Act德國破產法global leasing industry全球租賃業(yè)global survey全球調查globalization全球化goods貨物goodwill商譽governmental agency政府（指定的）代理機構governmental body政府機構governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利稅遞延grantor trust委托人信托grantors委托人grantor授予人growth rate增長率guaranteed residual value有擔保的殘值guarantee擔保hallmark印記hardware硬件harmonization(在有著不同法規(guī)情況下的)協(xié)調headings標題health care merchant fund incorporation 保健商融資公司health care receivables保健應收款health care services保健服務healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通漲hedge套期保值helicopters直升機hellor high water clauses絕對責任條款high technology leasing高技術租賃hire purchase agreement租購協(xié)議hire purchase contracts租購合同hirer租入人holders持有人homogeneity同質性hospitalization（到）醫(yī)院治療hours of use（設備的）使用小時hurdle rate最低可接受費率IAS(International Accounting Standard) 17國際會計準則 17 租賃IDC(initial direct costs)初始直接費用identification確認idle capacity閑置的能力IFC(International Finance Corporation)國際金融公司illness疾病illustration演示immaterial items非實質性事項immediately available fund立即可以得到的資金impairment of assets資產減損implementation執(zhí)行implicit interest rate隱含利率implied acceptance默認接受implied warranty or guarantee 暗示的擔保inbound leases進口租賃inception of the lease租賃協(xié)議開始日ine and expense recognition收入和支出的確認ine statement損益表ine tax所得稅incremental borrowing rate of interest新增借款利率incurrance of an obligation義務的承擔indebtedness欠款indemnification賠償indemnify保護indenture trustee契約受托人independent director獨立董事indexed rate指數(shù)利率（指跟著某個基準利率走的利率）index指數(shù)indirect bank leasing間接的銀行租賃indirect tax間接稅individual lessees個人承租人industrialization工業(yè)化industry dynamics行業(yè)動向industry lingo行話（行業(yè)內的暗語）information信息infrastructure基礎設施infringement侵權inhouse expertise（該公司）自有的專長initial accounting初始的會計處理initial case law初始判例法initial lease term初始的租期innovation創(chuàng)新inplace remarketing原地再處置input tax投入稅insider transaction內部交易insolvency破產inspection findings檢驗結果inspection report檢驗報告inspection檢驗inspector檢驗員institutional finance機構融資instrument工具、文據insurance carrier承保人insurance claims保險索賠insurance coverage保險類別insurance function保險功能insurance policy保險單intangible assets無形資產intangible benefit無形權益intellectual property right知識產權intelligence gathering情報收集intentional or grossly negligent act故意的或嚴重疏忽的作為interest and fee ine利息和收費收入interest ponent of scheduled payments排定進度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不動產過渡性融資interim rent暫行租金（在租金首付日應付的租金）intermediate twinaisle中程雙過道（指飛機）internal preference（所披露的信息嚴重扭曲時的）內部參考international financial leasing of equipment國際設備融資租賃international leasing munity國際租賃界international registration requirement plan（飛機的）國際登記計劃要求internationalization國際化Internet互聯(lián)網interperiod tax allocation各期之間的稅收分配invasion侵犯inventory盤存、存貨清冊investment pany投資公司investment grade credit rating投資等級信用評級investment return投資回報investors投資人invoice發(fā)票IOSCO(International Organization of Securities Commissions)證券委員會國際組織IRC（Internal Revenue Code）（美國）國內稅收法irrevocable不可撤銷的IRS(Internal Revenue Service)(美國)國內稅務局issue notes出立票據issuer發(fā)行人IT assets信息技術資產item項目job qualification sheet職業(yè)資格證judge法官judgement裁決judicial arena司法場所judiciallyassisted repossession司法協(xié)助重新占有junk bonds垃圾債券jurisdictions司法管轄區(qū)label標記landing gear（飛機的）起落架landing著陸language（合同中的）用語large ticket asset大額資產lease application租賃申請lease fee租賃費（對租金中所含收益部分的形容）lease for movables動產租賃協(xié)議lease inception起租日lease intended as security擔保意向租賃lease liabilities租賃負債lease lines of credit租賃信貸限額lease manager租賃協(xié)議管理人lease portfol