【導(dǎo)讀】會計&財務(wù)術(shù)語的中英對照。accountability承擔責任的程度。actualownership事實上的所有權(quán)。additions（設(shè)備的）附件。AdministrativeLaw（美國）行政法。airframe（飛機的）機身。alternativeuses改換用途地使用。applicabletaxlife適用的應(yīng)納稅壽命。和人為抬高的價值。Article2A美國統(tǒng)一商法典關(guān)于法定融資租賃的條款。asset-basedlessor立足于資產(chǎn)的出租人。asset-orientedlessor資產(chǎn)導(dǎo)向型出租人。bankaffiliates銀行的下屬機構(gòu)

　　

【正文】 ionality國籍 NCCUSL（ The National Conference of Commissioners on Uniform State Laws）（美國）統(tǒng)一州法律委員 會全國會議 negligence 過失 nenrenewal penalties期末若不留購或不續(xù)租時的罰金 cash investment outstanding 凈現(xiàn)金出資余額 collectible value可回收凈額 earnings凈收益 financed assets已融資資產(chǎn)凈額 gain on sale of financing transactions融資交易出售的 凈利得 investment outstanding凈出資余額 lease凈租賃（指不附帶任何技術(shù)服務(wù)的租賃） margin凈收益 of deferred taxes遞延所得稅后凈額 taxable ine凈應(yīng)稅收入 value凈值 worth tax凈財富稅 work connection device網(wǎng)絡(luò)聯(lián)接器件 works網(wǎng)絡(luò) new product family新產(chǎn)品系列 niche market可填補空 缺的市場 noise 噪聲 nominal price 名義價格 nominal purchase option名義價格購買任擇權(quán) nonaccrual status不應(yīng)計的狀態(tài) nonappropriation不得挪用 noncancellable lease不可撤銷的租賃協(xié)議 nonconforming equipment不合格設(shè)備 noncontracting states非締約國 nondebt interest非債務(wù)利益 nondelivery未交付 nonexclusive remarketing firms綜合性再處置公司 nonexistent不存在的 nonfullpayout非全額支付 nonlabeled program(賣主同出租人各歸各的 )銷售計劃 nonoperating leasing非經(jīng)營租賃 nonownership for balance sheet不在資產(chǎn)負債表上資本化 nonpossessory pledge非占有的抵押 nonrecourse sale of lease receivable對租賃應(yīng)收款的無追索出 售 nonsubstitution clause不得替代條款 nontax lease非稅收租賃 (指附條件銷售，其中承租人被視為稅收所有權(quán)人，可對租賃資產(chǎn)計提折舊 ) normal depreciable life正?？烧叟f壽命 normal lease常規(guī)租賃 normal terminations正常結(jié)束 notarization公證人的公證 notary system公證制度 notes secured by equipment設(shè)備抵押票據(jù) notice of termination終止（租賃的）通知 number of lease payments租賃付款次數(shù) O objection拒絕 obligations債務(wù) obligopolies受權(quán)專營部門 obligor債務(wù)人 obsolescence陳舊 occasional sales exemption偶然銷售豁免 OEC(original equipment cost)設(shè)備原值 off balance sheet financing表外融資 offbalance sheet securitizations資 產(chǎn)負債表外證券化 offering and sale發(fā)售和出售 official tax depreciation tables官方（制訂的）稅收折舊表 offlease equipment退租設(shè)備 offsetting claims抵銷請求權(quán) omission 不作為 oncondition parts（飛機上）根據(jù)具體情況決定可否使用的部件 oneoff program（賣主的對誰都一樣的）統(tǒng)一銷售計劃 onestop shopping一站式采購 oneway consumer truck rental business單程客戶載重汽車出租業(yè)務(wù) operating expense事業(yè)費 operating leases經(jīng)營租賃協(xié)議 operating leasing經(jīng)營租賃 operational efficiency經(jīng)營效率 OPIC(Oversea Private Insurance Corporation)海外私人保險公司 option to buy 購買任擇權(quán) option to purchase購買任擇權(quán) option to renewal續(xù)租任擇權(quán) options期權(quán) ordinary course常規(guī)過程 ordinary trusts普通信托 anizational documents機構(gòu)文件 original collateral初始抵押品 original lease value租賃原值 originating lessor作為發(fā)起人的出租人 originator發(fā)起人 outbound bigticket leasing大宗出口租賃 outpatient clinic門診診所 outright purchase直接購買 outright sale直銷 outsourcing外包 overcollateralization超額提供抵押 overhaul檢修 owner trust所有者信托 owner 所有者 ownership interest所有權(quán)權(quán)益 ownership leases所有權(quán)租賃（對融資租賃實質(zhì)的形容） ownership retention所有權(quán)的保留 ownership所有權(quán) P packaging包裝 parameter參數(shù) parent母公司 participants參與者 particular withholding tax特殊預(yù)提稅 partnership合伙企業(yè) partners合作伙伴 parts sale（再處置中的）部件出售 parts 部件 party identification對當事方的認定 passive investment trust被動投資信托 passthrough entity傳遞實體 pattern 模式 payee受款人 payment amount支付金額 payment due已到期應(yīng)付款 payment of rentals租金支付 payors付款人 paythrough note定付 (證券 ) peculiar tax shelter provision of liquidation proceeds對請算得款的特定的避稅規(guī)定 peration滲透 per se corporations本質(zhì)上的公司 percentage of sales銷售額的百分比 perfection完善、保全 performance業(yè)績、履行 periodic rate of return 期回報率 peripheral（電腦的）外部設(shè)備 permanent funding activities長期資金融通方式 permanent funding vehicles長期性的融資工具 permission允許 permit執(zhí)照 personal property leasing動產(chǎn)租賃 personal property tax動產(chǎn)稅 personal resume個人簡歷 perspective（看問題的）角度 physical deterioration物理性能的退化 piercing the corporate veil捅破公司的面紗 place of taxation納稅地 placement放置 capital goods, plants or other equipment (the equipment) 不動產(chǎn)、廠場或其它設(shè)備（設(shè)備） players參與者 pledge資產(chǎn)抵押 polarization（將目標市場定位于某類規(guī)模客戶的）極化 policy of insurance保險單 portfolio concentration組合（中的設(shè)備類 型的）集中程度 portfolio(投資 )組合 possession占有 potential conflict潛在沖突 potential impairment潛在減損 power by the hour leases按每月使用小時支付租金的租賃 power generation發(fā)電 power transmission（電、氣、熱的）能源傳輸 practitioner從業(yè)者 predetermined period事先確定了的期間 preestablished floor預(yù)先設(shè)定的底價 preface前言 prefund先行融資 prejudgment property recovery在法院裁決前先收回財產(chǎn) prejudice損害 premium保費 prepaid lease payments預(yù)付的租賃付款 present transfer即時轉(zhuǎn)移 present values現(xiàn)值 preservation of exist bank line現(xiàn)有銀行信貸額度的保留 presumption推論 pretax rate稅前利率 preventive maintenance預(yù)防性保養(yǎng) price/performance curve性能價格曲線 prices indices價格指數(shù) pricing quandary定價上的左右為難 pricing risk定價風險 pride of ownership對所有權(quán)的滿足感 primary servicer主服務(wù)者 prime interest rate基本利率 principal office and place主營業(yè)地 principal本金 printer打印機 prior written consent預(yù)先的書面同意 prior written notice預(yù)先的書面通知 priorities優(yōu)先權(quán) private and public私人的或公共的 private carriers私人運送人 private international law國際私法 private placement（對）特定對象（直接）銷售 privatelabel program（賣主同出租人聯(lián)手的）銷售計劃 privatization私有化 probability概率 proceedings pending未決程序 proceeds進款 process nexus程序關(guān)系 product產(chǎn)品 profit generation利潤產(chǎn)生 profitable operation可營利地運用 profitmaking hospital營利性醫(yī)院 program risk規(guī)劃風險 project finance項目融資 project risk項目風險 projected performance所規(guī)劃的業(yè)績 promise承諾 pronouncement公告 property tax財產(chǎn)稅 proportionate fraction成比例的部分 proprietary hospital業(yè)主醫(yī)院 pros and cons有利有弊 prospectus章程 provisioning提取準備金 provisions條款 proxy代理 prudential norms relevant to leasing 涉及租賃的審慎性標準 PTT(postal and munication entities)郵電部門 public control公有 public deficit財政赤字 public deposit公眾存款 public distribution公開配售 public hearing公開聽證 public limited panies(在多數(shù)的大陸法系國家或地區(qū)內(nèi)的 )公共有限公司 public offering公開發(fā)售 public works市政工程 publications出版物 publicheld panies公眾持股（上