【正文】 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自有資金負債率 debtequity treatment債務(wù)－權(quán)益處理 debtor債務(wù)人 debttoequity ratio權(quán)益負債率 decay（機械設(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(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強制性的 enforcing remedies實施補救 engine發(fā)動機 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(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 other ine財務(wù)及其它收入 finance charges財務(wù)費用 finance panies金融公司、財務(wù)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(wù)底線 financial ponents財務(wù)成份 financial distortion財務(wù)失真 financial institution金融機構(gòu) 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(wù)業(yè)績 financial ratios財務(wù)比率 financial reality財務(wù)現(xiàn)實 financial reporting risk(因財務(wù)失真所導(dǎo)致的)財務(wù)報告風(fēng)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(quán) fixed rate固定利%C 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(quán) education教育 effective date生效日 effective ownership有效的所有權(quán) eff