【正文】 t underwriting process信用擔(dān)保程序creditbased lessor立足于信用的出租人creditoriented lessor(經(jīng)營租賃中的)信貸導(dǎo)向型出租人creditors債權(quán)人creditworthiness信譽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current and noncurrent liabilities當(dāng)期及非當(dāng)期負(fù)債current ratio流動比率current realization即期實現(xiàn)cushion緩沖customer contact客戶聯(lián)系customer39。s purchase cycle客戶的購買周期customers客戶damage 損害dampening effect削弱性效應(yīng)data transfer數(shù)據(jù)轉(zhuǎn)換data transmission數(shù)據(jù)傳輸DDC (dedicated contract carriage)指定車型及司機(jī)的合同車隊dealer lessors供應(yīng)商出租人debt capital債務(wù)資本debt covenant債務(wù)契約debt instruments債務(wù)證書debt issuance costs債務(wù)發(fā)行成本debt maturities債務(wù)期限debt securities債務(wù)證券debt service債息debtequity ratios自有資金負(fù)債率debtequity treatment債務(wù)－權(quán)益處理debtor債務(wù)人debttoequity ratio權(quán)益負(fù)債率decay（機(jī)械設(shè)備的）腐蝕declarations聲明dedicated capacity carriage指定最低運輸量的合同車隊dedicated carriage一應(yīng)俱全的車廂deductibility可抵扣程度deduction扣減default違約defeasance structures帶有廢止條款的結(jié)構(gòu)defense抗辯deficiency claim損失索賠deficiency損失、缺陷definitional maze定義上的曖昧不明definition定義deflation通貨緊縮deinstallation拆卸delay in delivery 延遲交付delinquencies拖欠delivery and acceptance process交付及驗收程序denunciation 退出deposit account押金賬項deposit taker存款接受者deposition處置depreciated value折余價值depreciation allowance折舊提存depreciation benefit折舊好處depreciation deductions折舊抵扣depreciation expense折舊費用depreciation period折舊期間deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction減損developed and mature market發(fā)達(dá)而成熟的市場diagnostic equipment診斷設(shè)備differentiation差別化digitization數(shù)字化diluted earning per share每股稀釋后收益direct and consequential damage直接和間接損失direct financing lease直接融資租賃direct tax直接稅disaster recovery services（電腦租賃的）救災(zāi)服務(wù)disclaimer免責(zé)disclosure items披露項目discount rate折現(xiàn)率discounted present value折現(xiàn)值discretion自由酌情處理discrimination差別待遇disguised credit sale變相信貸銷售disguised purchaser of the leased asset經(jīng)過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人）dispute resolution process爭議解決程序dissolution解散distinction區(qū)別distinctive triangular relationship 特有的三邊關(guān)系distribution分配diverse nuances多樣化的細(xì)微差別diversification多樣化diversity多樣性dividends紅利documentation文件制作及提供domestic law 國內(nèi)法double taxation agreement雙重課稅協(xié)議double tax雙重稅doubledip tax leases（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down payment定金down time窩工時間downgraded信用等級下降downward sloped interest expense line趨降的利息費用曲線draftsmanship（合同文本的）起草due diligence應(yīng)有的審慎durability耐久性duration of delay拖延的持續(xù)時間duress脅迫early buyout提前買斷early termination提前結(jié)束earnings before minority interest少數(shù)權(quán)益前收益earnings pattern收益模型EBO (early buyout)提前買斷economic benefits經(jīng)濟(jì)利益economic climate經(jīng)濟(jì)氣候economic life經(jīng)濟(jì)壽命economic ownership經(jīng)濟(jì)上的所有權(quán)education教育effective date生效日effective ownership有效的所有權(quán)effective waiver of defenses（對）抗辯的有效放棄effectiveness有效性electronic mail電子郵件eligibility合格性embedded嵌入emerging lease markets新興租賃市場employee benefit plans雇員福利計劃enactment實施encumbrance留置權(quán)endofterm consequences期末結(jié)果endofterm process期末程序ends up倒閉endusers最終用戶enforceable強(qiáng)制性的enforcing remedies實施補救engine發(fā)動機(jī)enhanced equipment trust certificate增級的設(shè)備信托證書enter into force生效entitlement權(quán)利資格Environmental Liability Act（德國）環(huán)境責(zé)任法EPS(earning per share)每股收益率equalizing等量化equipment cost設(shè)備成本equipment defects設(shè)備瑕疵equipment identification設(shè)備認(rèn)定equipment leasing industry設(shè)備租賃業(yè)equipment risk allocation and management設(shè)備風(fēng)險的分擔(dān)及管理Equipment Schedule設(shè)備清單equitable owner衡平法上的所有權(quán)人equity capital權(quán)益資本equity contribution權(quán)益出資equity in net loss of invests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）equity investor權(quán)益投資人equity securities權(quán)益證券ERISA（ Employee Retirement Ine and Security Act）（美國）雇員退休收入及擔(dān)保法escalation clauses自動調(diào)整條款essential use實質(zhì)性使用estate（房地產(chǎn)）產(chǎn)業(yè)estimated remaining period估計的剩余期間estimated residual估計的余值estimates估計ETO(early termination option)（對）提前結(jié)束（的）任擇權(quán)evolution演變excess cash過?，F(xiàn)金excess deduction超額扣減exchange交換excise tax許可證稅exclusive remarketing firms（只處置某類設(shè)備的）專業(yè)性再處置公司executory cost執(zhí)行成本exempt assets免稅資產(chǎn)exempt entity免稅機(jī)構(gòu)exercisable 可行使的exercise price行使（某項權(quán)利，例如購買任擇權(quán)時的）價格exhaustion損耗Exhibit（契約性文件的）附件EXIM bank（美國）進(jìn)出口銀行expenditure開支expertise專長expiration of the initial lease term初始租賃期限的屆滿exposure to residual asset value所承擔(dān)的資產(chǎn)殘值風(fēng)險express warranty明示的擔(dān)保extended retention of possession對占有的延伸提留extension延期external reporting risk財務(wù)報告引起的外部風(fēng)險FAA(Federal Aviation Administration)(美國)聯(lián)邦航空署face value面值factoring pany代理融通公司fair market value leases公允市值租賃（指租金按租賃市場的常見數(shù)額來確定）fair market value transactions公允市值交易fair value公允價值fair wear and tear合理磨損FASB(Federal Accounting Standards Board) 13（美國）財務(wù)會計標(biāo)準(zhǔn)委員會第13號說明：租賃FASIT (financial asset securitization investment trust)金融資產(chǎn)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(wù)法庭federally guaranteed mortgage聯(lián)邦保證抵押fee receivable應(yīng)收費fee subordination附加費feebased financing services以收費為基礎(chǔ)的融資服備Felalease拉美租賃協(xié)會fiber optics光纖fiduciary responsibilities受托責(zé)任filing備案finance and o