【正文】 aselaw初始判例法initialleaseterm初始的租期innovation創(chuàng)新inplaceremarketing原地再處置inputtax投入稅insidertransaction內部交易insolvency破產inspectionfindings檢驗結果inspectionreport檢驗報告inspection檢驗inspector檢驗員institutionalfinance機構融資instrument工具、文據insurancecarrier承保人insuranceclaims保險索賠insurancecoverage保險類別insuranceIfunction/I保險功能insurancepolicy保險單intangibleassets無形資產intangiblebenefit無形權益intellectualpropertyright知識產權intelligencegathering情報收集intentionalorgrosslynegligentact故意的或嚴重疏忽的作為interestandfeeine利息和收費收入interestponentofscheduledpayments排定進度付款的利息部分interestratespreads利差interestrateswaps利率掉期interimrealestatefinancing不動產過渡性融資interimrent暫行租金（在租金首付日應付的租金）intermediatetwinaisle中程雙過道（指飛機）internalpreference（所披露的信息嚴重扭曲時的）內部參考internationalfinancialleasingofequipment國際設備融資租賃internationalleasingmunity國際租賃界internationalregistrationrequirementplan（飛機的）國際登記計劃要求internationalization國際化Internet互聯網interperiodtaxallocation各期之間的稅收分配invasion侵犯inventory盤存、存貨清冊investmentpany投資公司investmentgradecreditrating投資等級信用評級investmentreturn投資回報investors投資人invoice發(fā)票IOSCO(InternationalOrganizationofSecuritiesCommissions)證券委員會國際組織IRC（InternalRevenueCode）（美國）國內稅收法irrevocable不可撤銷的IRS(InternalRevenueService)(美國)國內稅務局issuenotes出立票據issuer發(fā)行人ITassets信息技術資產item項目jobqualificationsheet職業(yè)資格證judge法官judgement裁決judicialarena司法場所judiciallyassistedrepossession司法協助重新占有junkbonds垃圾債券jurisdictions司法管轄區(qū)label標記landinggear（飛機的）起落架landing著陸language（合同中的）用語largeticketasset大額資產leaseapplication租賃申請leasefee租賃費（對租金中所含收益部分的形容）leaseformovables動產租賃協議leaseinception起租日leaseintendedassecurity擔保意向租賃leaseliabilities租賃負債leaselinesofcredit租賃信貸限額leasemanager租賃協議管理人leaseportfolio租賃協議組合leaseregistry租賃協議登記leasetax租賃稅leaseterminationpayment（為）提前結束（租賃協議而作的）支付leaseterm租賃期限leaseversuspurchase租還是買leasedassets租賃資產leasedequipment租賃設備leaseditems租賃物件leasedproperty租賃財產leasehold租賃、租借leasein/leaseout（美國特有的為享受稅收待遇而在美國企業(yè)同外國企業(yè)之間訂立的）租入租出租賃協議leasepurchasefinancing租購融資leases租賃協議Leaseurope歐洲租賃協會leasingactivities租賃業(yè)務leasingagreement租賃協議leasingarrangement租賃安排leasingpany租賃公司leasingprofessionals租賃專業(yè)人員leasingregulation對租賃的管制leasingsystems（手工的或電腦的）租賃業(yè)務管理系統(tǒng)leasing’sshareofGDP租賃占國內生產總值的份額leasing租賃legalarrangement法律安排legalconsequences法律后果legalentity法人legalfees法律費legalform法律形式legalissue法律課題legalownership法定所有權l(xiāng)egalowner法定所有權人legalright法定權利legalrisk法律風險legalstatus法律地位legaltitle法定所有權l(xiāng)egaltreatment法律處理legallyempowered法律授權的legitimatebusinesspurpose合法的營業(yè)目的lenders放款人lenientterms寬松條款lesseeintent承租人的意向lessee承租人lessor’sinternalstaff出租人的內部人員lessor出租人letterofcredit信用證levelofcollateral抵押水平leverageborrowings杠桿借款leverageratio資本充足率leveragedlease杠桿租賃levy扣押liabilities負債liberaldepreciationrules自由折舊規(guī)則license特許licensingagreements許可證協議licensingofleaseactivity對租賃業(yè)務的許可liendate留置日lien留置權l(xiāng)ifelimitedparts（飛機上）限制其使用小時的部件limitationofliability責任限度limitedability有限能力limitedliabilitypany有限責任公司liquidateddamage損失賠償金liquidator清算人liquidityfacility流動性融通liquiditysupport流動性支持liquidity現金支付能力litigation訴訟loansdisguisedasleases偽裝成租賃的貸款loantypefinancing貸款型融資loan貸款lobbyeffort游說努力locallaw當地法律localstatues當地法規(guī)localtax地方稅location所在地lockboxaccount鎖箱賬戶lockboxcollectionandsweeparrangement（銀行的）鎖箱和自動轉存安排lootive（鐵路）機車longtermrentalcontract長期出租合同losscontainment虧損防堵lossratio賠付率losses損失lostsaleslosses出租人為了再處置收回的租賃物而失去出租新的租賃物的機會所帶來的損失MACRSdepreciation（美國的）加速成本回收的折舊maintainreserves（飛機租賃中承租人承擔的）保養(yǎng)準備金maintenancecontract維修保養(yǎng)合同maintenanceinterval（飛機發(fā)電機的）維修間隔期maintenancepoliciesandprocedures保養(yǎng)方針及程序makewholepremium湊整升水managerialreportingrisk（財務報告導致的）管理層報告的風險manipulationofaccountingprinciples對會計準則的巧妙運用manufacturersubsidy（來自）制造商（的）補貼marginaltaxrate邊際稅率marketfriction市場摩擦marketimperfection市場的不完善marketparticipants市場參與者marketpenetration市場滲透率marketratesofinterest市場利率marketshare市場份額marketsize市場規(guī)模marketstability市場穩(wěn)定性marketplace市場環(huán)境masterleaseillustration租賃協議正文masterlease主租賃協議materialfacts重要事實maturity到期日means手段measurementcriteria衡量標準mechanism機制memoryIfunction/I備忘功能mercantiletypesale商業(yè)性銷售merchantability適銷性(經營租賃協議中的暗示保證)merges合并meritreviewprocess事實真相檢查程序middlemarketleasing中級市場租賃MIGA（MultilateralInvestmentGuaranteeAgency）多邊投資擔保署minimumcapital最低資本minimumleasepaymentsreceivable應收最小租賃付款minimumleaseterms最短租賃期限minimumrentalrate最低租金費率mirrorin/mirroroutprinciple（飛機返還時的維修狀況同交付時）一模一樣的原則mismatches不匹配mitigate緩解（風險）mobility移動性model模式modem“貓”（調制解調器）modification更改monetarypolicy貨幣政策moneyovermoneylease錢到錢的租賃（租賃業(yè)內對融資租賃的俗稱）monitoring監(jiān)控monolineinsurer單一險種保險人monopolies壟斷部門monopoly壟斷monthtomonthr