【正文】 t 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)信貸導向型出租人creditors債權人creditworthiness信譽criterion（衡量用的）標準critical goals關鍵性目標crossborder funding跨境融資currency risk貨幣風險current and noncurrent liabilities當期及非當期負債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)指定車型及司機的合同車隊dealer lessors供應商出租人debt capital債務資本debt covenant債務契約debt instruments債務證書debt issuance costs債務發(fā)行成本debt maturities債務期限debt securities債務證券debt service債息debtequity ratios自有資金負債率debtequity treatment債務－權益處理debtor債務人debttoequity ratio權益負債率decay（機械設備的）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)達而成熟的市場diagnostic equipment診斷設備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）救災服務disclaimer免責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 特有的三邊關系distribution分配diverse nuances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)權益前收益earnings pattern收益模型EBO (early buyout)提前買斷economic benefits經(jīng)濟利益economic climate經(jīng)濟氣候economic life經(jīng)濟壽命economic ownership經(jīng)濟上的所有權education教育effective date生效日effective ownership有效的所有權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endofterm consequences期末結(jié)果endofterm process期末程序ends up倒閉endusers最終用戶enforceable強制性的enforcing remedies實施補救engine發(fā)動機enhanced equipment trust certificate增級的設備信托證書enter into force生效entitlement權利資格Environmental Liability Act（德國）環(huán)境責任法EPS(earning per share)每股收益率equalizing等量化equipment cost設備成本equipment defects設備瑕疵equipment identification設備認定equipment leasing industry設備租賃業(yè)equipment risk allocation and management設備風險的分擔及管理Equipment Schedule設備清單equitable owner衡平法上的所有權人equity capital權益資本equity contribution權益出資equity in net loss of invests投資凈損失中的權益equity insertion權益嵌入（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權益投資人equity securities權益證券ERISA（ Employee Retirement Ine and Security Act）（美國）雇員退休收入及擔保法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免稅機構exercisable 可行使的exercise price行使（某項權利，例如購買任擇權時的）價格exhaustion損耗Exhibit（契約性文件的）附件EXIM bank（美國）進出口銀行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所承擔的資產(chǎn)殘值風險express warranty明示的擔保extended retention of possession對占有的延伸提留extension延期external reporting risk財務報告引起的外部風險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）財務會計標準委員會第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 o