【正文】 crane起重機(jī) credit and liquidity enhancement信用及流動(dòng)性增級(jí) credit card receivables信用卡應(yīng)收款 credit card信用卡 credit development信用變化 credit enhancement信用增級(jí) credit history and profile信用記錄和規(guī)模 credit rating信用等級(jí) credit risk allocation and management信用風(fēng)險(xiǎn)的分?jǐn)偧肮芾? credit risk信用風(fēng)險(xiǎn) credit underwriting process信用擔(dān)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(dǎo)向型出租人 creditors債權(quán)人 creditworthiness信譽(yù) criterion（衡量用的）標(biāo)準(zhǔn) critical goals關(guān)鍵 性目標(biāo) crossborder funding跨境融資 currency risk貨幣風(fēng)險(xiǎn) current and noncurrent liabilities當(dāng)期及非當(dāng)期負(fù)債 current ratio流動(dòng)比率 current realization即期實(shí)現(xiàn) cushion緩沖 customer contact客戶聯(lián)系 customer39。會(huì)計(jì) amp。財(cái)務(wù)術(shù)語的中英對(duì)照 A a payment or serious payments 一次或多次付款 abatement 扣減 absolute and unconditional payments 絕對(duì)和無條件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附屬設(shè)備 accountability 承擔(dān)責(zé)任的程度 accounting benefits 會(huì)計(jì)利益 accounting period 會(huì)計(jì)期間 accounting policies 會(huì)計(jì)政策 accounting standards 會(huì)計(jì)準(zhǔn)則 accounting treatment 會(huì)計(jì)處理 accounts receivable 應(yīng)收賬款 accounts 賬項(xiàng) accredited investors 經(jīng)備案的投資人 accumulated allowance 累計(jì)準(zhǔn)備金 acknowledgement requirement 對(duì)承認(rèn)的要求 acquisition of assets 資產(chǎn)的取得 acquisitions 兼并 Act on Product Liability （德國）生產(chǎn)責(zé)任法 action 訴訟 actual ownership 事實(shí)上的所有權(quán) additional filings 補(bǔ)充備案 additional margin 附加利差 additional risk附加風(fēng)險(xiǎn) additions （設(shè)備的）附件 adjusted tax basis 已調(diào)整稅基 adjustment of yield 對(duì)收益的調(diào)整 administrative fee管理費(fèi) Administrative Law（美國）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的稅收后果 advertising 做廣告 affiliated group 聯(lián)合團(tuán)體 affiliate 附屬機(jī)構(gòu) African Leasing Association 非洲租賃協(xié)會(huì) aftertax rate 稅后利率 aggregate rents 合計(jì)租金 aggregate risk 合計(jì)風(fēng)險(xiǎn) agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議 agreement 協(xié)議 aircraft registry 飛機(jī)登記 airframe （飛機(jī)的）機(jī)身 airports 機(jī)場(chǎng) airworthiness directives （飛機(jī)的）適航指令 alliances 聯(lián)盟 allocation of finance ine 財(cái)務(wù)收益分配 allowance for losses on receivables 應(yīng)收款損失備抵金 alternative uses 改換用途地使用 amenability to foreign investment 外國投資的易受控制程度 amendment 修改 American Law Institute 美國法學(xué)會(huì) amortization of deferred loan fees and related consideration 遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷 amortization schedule 攤銷進(jìn)度表 amortize 攤銷 amount of recourse 求償金額 amount of usage 使用量 AMT (Alternative Minimum Tax) （美國）可替代最低稅 analogous to類推為 annual budget appropriation 年度預(yù)算撥款 appendix （契約性文件的）附件 applicable law 適用法律 applicable securities laws適用的證券法律 applicable tax life 適用的應(yīng)納稅壽命 appraisal 評(píng)估 appraisers 評(píng)估人員 appreciation 溢價(jià) appropriation provisions 撥款條例 appropriation 侵占 approval authority 核準(zhǔn)權(quán) approval 核準(zhǔn) approximation近似 arbitrary and artificially high value (承租人違約出租人收回租賃物時(shí)法官判決的 )任意的和人為抬高的價(jià)值 arbitration 仲裁 arm39。s purchase cycle客戶的購買周期 customers客戶 D 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(jī)的合同車隊(duì) 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(fù)債率 debtequity treatment債務(wù)－權(quán)益處理 debtor債務(wù)人 debttoequity ratio權(quán)益負(fù)債率 decay（機(jī)械設(shè)備的）腐蝕 declarations聲明 dedicated capacity carriage指定最低運(yùn)輸量的合同車隊(duì) 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(yàn)收程序 denunciation 退出 deposit account押金賬項(xiàng) deposit taker存款接受者 deposition處置 depreciated value折余價(jià)值 depreciation allowance折舊提存 depreciation benefit折舊好處 depreciation deductions折舊抵扣 depreciation expense折舊費(fèi)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(dá)而成熟的市場(chǎng) 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(xiàng)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(zhēng)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(xì)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(shí)的）雙重所有權(quán)租賃協(xié)議 down payment定金 down time窩工時(shí)間 downgraded信用等級(jí)下降 downward sloped interest expense line趨降的利息費(fèi)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(shí)間 duress脅迫 E 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(jì)利益 economic climate經(jīng)濟(jì)氣候 economic life經(jīng)濟(jì)壽命 economic ownership經(jīng)濟(jì)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(duì)）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(chǎng) employee benefit plans雇員福利計(jì)劃 enactment實(shí)施 encumbrance留置權(quán) endofterm consequences期末結(jié)果 endofterm