【正文】 cial leasing融資租賃 financial lessor融資出租人 financial performance財務業(yè)績 financial ratios財務比率 financial reality財務現(xiàn)實 financial reporting risk(因財務失真所導致的)財務報告風險 financial statement appearance資產(chǎn)負債表的表現(xiàn) financial terms融資條件 financiers融資人 financing source融資來源 finding認定 firm term確定的條款 first amendment leases首期更改租賃協(xié)議 five different frameworks（作為租賃交易宏觀環(huán)境的）五個不同的框架 fixed investment trust固定投資信托 fixed purchase option固定價格購買任擇權 fixed rate固定利%C early buyout提前買斷 early termination提前結束 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自動調整條款 essential use實質性使用 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 other ine財務及其它收入 finance charges財務費用 finance panies金融公司、財務公司 finance lease laws融資租賃法律 finance lease融資租賃協(xié)議 financial assets金融資產(chǎn) financial bottom line財務底線 financial ponents財務成份 financial distortion財務失真 financial institution金融機構 financial instruments金融證書，金融工具 financial leasing transaction融資租賃交易 financial leasing融資租賃 financial lessor融資出租人 financial performance財務業(yè)績 financial ratios財務比率 financial reality財務現(xiàn)實 financial reporting risk(因財務失真所導致的)財務報告風險 financial statement appearance資產(chǎn)負債表的表現(xiàn) financial terms融資條件 financiers融資人 financing source融資來源 finding認定 firm term確定的條款 first amendment leases首期更改租賃協(xié)議 five different frameworks（作為租賃交易宏觀環(huán)境的）五個不同的框架 fixed investment trust固定投資信托 fixed purchase option固定價格購買任擇權 fixed rate固定利率 fixed wire有線(通信) fixture filing固定備案 flexibility靈活性 floating lease accrued interest receivable浮動租賃應計的應收利息 fluctuation波動 FMRV(fair market rental value)公允的租金市值 footnote disclosure通過附注披露 foreclosure disposition扣押抵債處置 foreclosure了結抵押（抵押權人按規(guī)定拍賣抵押物以受償） forklift叉車 form report格式報告 forward rate agreement遠期利率協(xié)議 forward start swaps遠期掉期 four criteria（區(qū)別融資租賃和經(jīng)營租賃的）四項標準 fractional interest零散權益 franchise特許權 fraud欺詐 free standing derivative instruments自力支撐的衍生工具 from cradle to grave從搖籃到墳墓（指自始至終全程服務） frontend payment前端支付 FSL(fullservice lease)全程服務租賃 fuel use tax燃料使用稅 full mitment全額承諾 full disclosure充分披露 fullpayout versus nonfullpayout全額支付還是非全額支付 fullpayout全額支付 fullservice lease全套服務租賃 fund appropriation撥款 fund risk籌資風險 funding resources籌資渠道 funding risk籌資風險 furnish供應 future cash flow未來的現(xiàn)金流 future lease payment未來租賃付款 GAAP(generally accepted accounting principle)公認會計準則 gains收益 gear ratio資本充足率 gearing資本充足率 general intangible一般無形物 geographic distance地理上的距離 German Insolvency Act德國破產(chǎn)法 global leasing industry全球租賃業(yè) global survey全球調查 globalization全球化 goods貨物 goodwill商譽 governmental agency政府（指定的）代理機構 governmental body政府機構 governmental fund政府基金 governmental taking政府征用 GPTD(gross profit tax deferral)毛利稅遞延 grantor trust委托人信托 grantors委托人 grantor授予人 growth rate增長率 guaranteed residual value有擔保的殘值 guarantee擔保 hallmark印記 hardware硬件 harmonization(在有著不同法規(guī)情況下的)協(xié)調 headings標題 health care merchant fund incorporation 保健商融資公司 health care receivables保健應收款 health care services保健服務 healthcare provider保健提供者 heavy maintenance大修 hedge against inflation抵御通漲 hedge套期保值 helicopters直升機 hellor high water clauses絕對責任條款 high technology leasing高技術租賃 hire purchase agreement租購協(xié)議 hire purchase contracts租購合同 hirer租入人 holders持有人 homogeneity同質性 hospitalization（到）醫(yī)院治療 hours of use（設備的）使用小時 hurdle rate最低可接受費率 IAS(International Accounting Standard)