【文章內(nèi)容簡介】 advisoryservices咨詢及顧問服務(wù)ConsumerCreditAct（德國）消費者信用法consumerpriceindex消費者價格指數(shù)consumersecuredtransaction消費者有擔保交易consumertransaction消費者交易consumptiontax消費稅container集裝箱contingentrental隨機租金contingentrents隨機租金continuationbeyondtheterminationdate終止日后的接續(xù)continuousandclosecustomercontact同客戶持續(xù)而緊密的接觸contractmaintenance（對設(shè)備的）合同維修contractorigination合同開發(fā)contractpool合同池contractportfolio合同組合contractsales合同出售contractingcost締約成本contractingstates締約國contractsforservices服務(wù)合同contractualprovisions合同條款contributions出資ConventionontheRecognitionandEnforcementofForeignArbitralAward承認和執(zhí)行外國仲裁裁決公約convention公約convertedsubordinatednotes可轉(zhuǎn)換次級票據(jù)convincingcase有說服力的案例coreIframe/Iwork核心框架corporateaircraft公務(wù)（飛）機corporatedebtmarket公司債市場corporateguarantees公司擔保corporateinetax公司所得稅corporation公司correlation相關(guān)性costofcapital資金成本costoffunds籌資成本costofsale銷售成本coterminousrate同期利率counsel律師counterclaim反訴counterpart副本courseofdealingandusageoftrade交易習慣和貿(mào)易慣例covenants契約coverage（保險中的）險別crane起重機creditandliquidityenhancement信用及流動性增級creditcardreceivables信用卡應(yīng)收款creditcard信用卡creditdevelopment信用變化creditenhancement信用增級credithistoryandprofile信用記錄和規(guī)模creditrating信用等級creditriskallocationandmanagement信用風險的分攤及管理creditrisk信用風險creditunderwritingprocess信用擔保程序creditbasedlessor立足于信用的出租人creditorientedlessor(經(jīng)營租賃中的)信貸導向型出租人creditors債權(quán)人creditworthiness信譽criterion（衡量用的）標準criticalgoals關(guān)鍵性目標crossborderfunding跨境融資currencyrisk貨幣風險currentandnoncurrentliabilities當期及非當期負債currentratio流動比率currentrealization即期實現(xiàn)cushion緩沖customercontact客戶聯(lián)系customer’spurchasecycle客戶的購買周期customers客戶damage損害dampeningeffect削弱性效應(yīng)datatransfer數(shù)據(jù)轉(zhuǎn)換datatransmission數(shù)據(jù)傳輸DDC(dedicatedcontractcarriage)指定車型及司機的合同車隊dealerlessors供應(yīng)商出租人debtcapital債務(wù)資本debtcovenant債務(wù)契約debtinstruments債務(wù)證書debtissuancecosts債務(wù)發(fā)行成本debtmaturities債務(wù)期限debtsecurities債務(wù)證券debtservice債息debtequityratios自有資金負債率debtequitytreatment債務(wù)－權(quán)益處理debtor債務(wù)人debttoequityratio權(quán)益負債率decay（機械設(shè)備的）腐蝕declarations聲明dedicatedcapacitycarriage指定最低運輸量的合同車隊dedicatedcarriage一應(yīng)俱全的車廂deductibility可抵扣程度deduction扣減default違約defeasancestructures帶有廢止條款的結(jié)構(gòu)defense抗辯deficiencyclaim損失索賠deficiency損失、缺陷definitionalmaze定義上的曖昧不明definition定義deflation通貨緊縮deinstallation拆卸delayindelivery延遲交付delinquencies拖欠deliveryandacceptanceprocess交付及驗收程序denunciation退出depositaccount押金賬項deposittaker存款接受者deposition處置depreciatedvalue折余價值depreciationallowance折舊提存depreciationbenefit折舊好處depreciationdeductions折舊抵扣depreciationexpense折舊費用depreciationperiod折舊期間deregulation解除管制derivativefinancialinstruments衍生的金融工具designatedlocation指定的位置detention扣押detraction減損developedandmaturemarket發(fā)達而成熟的市場diagnosticequipment診斷設(shè)備differentiation差別化digitization數(shù)字化dilutedearningpershare每股稀釋后收益directandconsequentialdamage直接和間接損失directfinancinglease直接融資租賃directtax直接稅disasterrecoveryservices（電腦租賃的）救災(zāi)服務(wù)disclaimer免責disclosureitems披露項目discountrate折現(xiàn)率discountedpresentvalue折現(xiàn)值discretion自由酌情處理discrimination差別待遇disguisedcreditsale變相信貸銷售disguisedpurchaseroftheleasedasset經(jīng)過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）disputeresolutionprocess爭議解決程序dissolution解散distinction區(qū)別distinctivetriangularrelationship特有的三邊關(guān)系distribution分配diversenuances多樣化的細微差別diversification多樣化diversity多樣性dividends紅利documentation文件制作及提供domesticlaw國內(nèi)法doubletaxationagreement雙重課稅協(xié)議doubletax雙重稅doublediptaxleases（租賃一方為美國法人而另一方不是美國法人時的）雙重所有權(quán)租賃協(xié)議downpayment定金downtime窩工時間downgraded信用等級下降downwardslopedinterestexpenseline趨降的利息費用曲線draftsmanship（合同文本的）起草duediligence應(yīng)有的審慎durability耐久性durationofdelay拖延的持續(xù)時間duress脅迫earlybuyout提前買斷earlytermination提前結(jié)束earningsbeforeminorityinterest少數(shù)權(quán)益前收益earningspattern收益模型EBO(earlybuyout)提前買斷economicbenefits經(jīng)濟利益economicclimate經(jīng)濟氣候economiclife經(jīng)濟壽命economicownership經(jīng)濟上的所有權(quán)education教育effectivedate生效日effectiveownership有效的所有權(quán)effectivewaiverofdefenses（對）抗辯的有效放棄effectiveness有效性electronicmail電子郵件eligibility合格性embedded嵌入emergingleasemarkets新興租賃市場employeebenefitplans雇員福利計劃enactment實施encumbrance留置權(quán)endoftermconsequences期末結(jié)果endoftermprocess期末程序endsup倒閉endusers最終用戶enforceable強制性的enforcingremedies實施補救engine發(fā)動機enhancedequipmenttrustcertificate增級的設(shè)備信托證書enterintoforce生效entitlement權(quán)利資格EnvironmentalLiabilityAct（德國）環(huán)境責任法EPS(earningpershare)每股收益率equalizing等量化equipmentcost設(shè)備成本equipmentdefects設(shè)備瑕疵equipmentidentification設(shè)備認定equipmentleasingindustry設(shè)備租賃業(yè)equipmentriskallocationandmanagement設(shè)備風險的分擔及管理EquipmentSchedule設(shè)備清單equitableowner衡平法上的所有權(quán)人equitycapital權(quán)益資本equitycontribution權(quán)益出資equityinnetlossofinvests投資凈損失中的權(quán)益equity_insertion權(quán)益嵌入（指經(jīng)營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金）equityi