【文章內(nèi)容簡介】 amenability to foreign investment 外國投資的易受控制程度amendment 修改American Law Institute 美國法學(xué)會amortization of deferred loan fees and related consideration 遞延的貸款費和相關(guān)的報酬的攤銷amortization schedule 攤銷進度表amortize 攤銷amount of recourse 求償金額amount of usage 使用量AMT (Alternative Minimum Tax) （美國）可替代最低稅analogous to類推為annual budget appropriation 年度預(yù)算撥款appendix （契約性文件的）附件applicable law 適用法律applicable securities laws適用的證券法律applicable tax life 適用的應(yīng)納稅壽命appraisal 評估appraisers 評估人員appreciation 溢價appropriation provisions 撥款條例appropriation 侵占approval authority 核準權(quán)approval 核準approximation近似arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值arbitration 仲裁arm39。s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articles of incorporation 公司章程AsiaLeaae 亞洲租賃協(xié)會assess 評估asset manager 設(shè)備經(jīng)理asset risk insurance 資產(chǎn)風(fēng)險保險asset securitization 資產(chǎn)證券化asset specificity 資產(chǎn)特點asset tracking 資產(chǎn)跟蹤assetbacked financing 資產(chǎn)支持型融資assetbased lessor 立足于資產(chǎn)的出租人assetoriented lessor (經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人asset 資產(chǎn)assignee 受讓人assignment 讓與association 社團at the expiry 期限屆滿時ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移attachments 附著物attributes 屬性auction sale 拍賣audits 審計authenticate 認證authentication 證實authority 當局authorize 認可availability of fixed rate mediumterm financing 固定利率中期融資可得到的程度availableforsale securities 正供出售證券average life 平均壽命average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值aviation authority 民航當局backedup servicer 替補服務(wù)者backhoe反鏟裝載機balance sheet date 資產(chǎn)負債表日bandwidth 帶寬bank affiliates 銀行的下屬機構(gòu)bank quote 銀行報價bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy law 破產(chǎn)法bankruptcy proceedings 破產(chǎn)程序bankruptcy 破產(chǎn)bareboat charterer 光船承租人bargain renewal option廉價續(xù)租任擇權(quán)basic earnings per share每股基本收益basic rent基本租金（各期應(yīng)付的租金）beneficiaries受益人bigticket items大額項目bill and collect開票和收款binding agreement有約束力的協(xié)議blind vendor discount賣主暗扣bluebook藍皮書（美國二手市場設(shè)備價格手冊）book ine賬面收入book loses賬面虧損borrower借款人BPO(bargain purchase option)廉價購買任擇權(quán)bridge facility橋式融通bridge橋梁broker fee經(jīng)紀人費brokers經(jīng)紀人buildtosuit leases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機bundled additional services捆綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）business acquisition業(yè)務(wù)收購business and occupation tax營業(yè)及開業(yè)許可稅business generation業(yè)務(wù)開發(fā)business trust商業(yè)信托by(e)laws細則byte字節(jié)cable TV network有線電視網(wǎng)絡(luò)cable電纜cancelability可撤銷性cancelable可撤銷的capacity資格capital allocation資本分派capital constraint資金掣肘capital contribution出資額capital cost資本費用capital expenditure基建費用capital lease融資租賃協(xié)議capital market資本市場capitalize資本化captive finance pany專屬金融公司captives專屬公司carrying amount維持費用carrying value賬面結(jié)存價值case law案例法cash collatera1現(xiàn)金抵押cash election現(xiàn)金選擇cash flow coverage ratio現(xiàn)金流償債能力比率cash flow現(xiàn)金流cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運用casualty value要因價值（指租賃物毀壞或滅失時承租人應(yīng)付的賠償金額）casualty災(zāi)變、事故CAT(puteradded tomograph)依靠電腦的層析X射線攝影機category種類causal sale偶然銷售ceiling上限cellular(mobile)移動通信central authority中央集權(quán)certificate of acceptance接受證書、驗收證書certificate of participation共享證書certificate證書charitable trust公益信托chattel mortgage動產(chǎn)抵押chattel paper動產(chǎn)文據(jù)checking account存款支票戶checklists審核內(nèi)容清單circuit board線路板civil and mercial law 民商法Civil Code（德國）民法典civil law country（歐洲大陸各國的）大陸法系國家claim 權(quán)利要求classes級別classification criteria歸類標準classification determination類別的確定classification indicators分類指標classification of leases租賃協(xié)議分類classification opinion分類觀點classification process歸類過程clawback (用附加稅)填補（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mercial terms商業(yè)條款missions傭金mitment承諾mon carriage通用車隊mon law country（英美等）海洋法系國家mon trust共同信托monality通用性pensate補償petitive risk競爭風(fēng)險petitor競爭者plex finance leases復(fù)雜的融資租賃prehensive ine綜合收入ptroller審計官puter計算機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對價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咨詢及顧問服務(wù)Consumer Credit Act（德國）消費者信用法consumer price index消費者價格指數(shù)consumer secured transaction消費者有擔保交易consumer transaction消費者交易consumption tax消費稅container集裝箱contingent rental隨機租金contingent rents隨機租金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承認和執(zhí)行外國仲裁裁決公約convention 公約converted subordinated notes可轉(zhuǎn)換次級票據(jù)convincing case有說服力的案例core framework核心框架corporate aircraft公務(wù)（飛）機corporate debt market公司債市場corporate guarantees公司擔保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（保險中的）險別crane起重機credit and liquidity enhancement信用及流動性增級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credit history and profile信用記錄和規(guī)模credit rating信用等級credit risk allocation and management信用風(fēng)險的分攤及管理credit risk信用風(fēng)險credit underwriting process信用擔保程序creditbased lessor立足于信用的出租人creditoriented lessor(經(jīng)營租賃中的)信貸導(dǎo)向型出租人creditors債權(quán)人creditworthiness信譽criterion（衡量