【正文】 rm process期末程序ends up倒閉endusers最終用戶(hù)enforceable強(qiáng)制性的enforcing remedies實(shí)施補(bǔ)救engine發(fā)動(dòng)機(jī)enhanced equipment trust certificate增級(jí)的設(shè)備信托證書(shū)enter into force生效entitlement權(quán)利資格Environmental Liability Act（德國(guó)）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(rèn)定equipment leasing industry設(shè)備租賃業(yè)equipment risk allocation and management設(shè)備風(fēng)險(xiǎn)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(yíng)租賃的出租人在購(gòu)置用于租賃的貨物時(shí)要更多地依賴(lài)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(guó)）雇員退休收入及擔(dān)保法escalation clauses自動(dòng)調(diào)整條款essential use實(shí)質(zhì)性使用estate（房地產(chǎn)）產(chǎn)業(yè)estimated remaining period估計(jì)的剩余期間estimated residual估計(jì)的余值estimates估計(jì)ETO(early termination option)（對(duì)）提前結(jié)束（的）任擇權(quán)evolution演變excess cash過(guò)剩現(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(lèi)設(shè)備的）專(zhuān)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(jī)構(gòu)exercisable 可行使的exercise price行使（某項(xiàng)權(quán)利，例如購(gòu)買(mǎi)任擇權(quán)時(shí)的）價(jià)格exhaustion損耗Exhibit（契約性文件的）附件EXIM bank（美國(guó)）進(jìn)出口銀行expenditure開(kāi)支expertise專(zhuān)長(zhǎng)expiration of the initial lease term初始租賃期限的屆滿(mǎn)exposure to residual asset value所承擔(dān)的資產(chǎn)殘值風(fēng)險(xiǎn)express warranty明示的擔(dān)保extended retention of possession對(duì)占有的延伸提留extension延期external reporting risk財(cái)務(wù)報(bào)告引起的外部風(fēng)險(xiǎn)FAA(Federal Aviation Administration)(美國(guó))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(chǎng)的常見(jiàn)數(shù)額來(lái)確定）fair market value transactions公允市值交易fair value公允價(jià)值fair wear and tear合理磨損FASB(Federal Accounting Standards Board) 13（美國(guó)）財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)第13號(hào)說(shuō)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(guó)）聯(lián)邦稅務(wù)法庭federally guaranteed mortgage聯(lián)邦保證抵押fee receivable應(yīng)收費(fèi)fee subordination附加費(fèi)feebased financing services以收費(fèi)為基礎(chǔ)的融資服備Felalease拉美租賃協(xié)會(huì)fiber optics光纖fiduciary responsibilities受托責(zé)任filing備案finance and other ine財(cái)務(wù)及其它收入finance charges財(cái)務(wù)費(fèi)用finance panies金融公司、財(cái)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(cái)務(wù)底線(xiàn)financial ponents財(cái)務(wù)成份financial distortion財(cái)務(wù)失真financial institution金融機(jī)構(gòu)financial instruments金融證書(shū)，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(cái)務(wù)業(yè)績(jī)financial ratios財(cái)務(wù)比率financial reality財(cái)務(wù)現(xiàn)實(shí)financial reporting risk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)financial statement appearance資產(chǎn)負(fù)債表的表現(xiàn)financial terms融資條件financiers融資人financing source融資來(lái)源finding認(rèn)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(gè)不同的框架fixed investment trust固定投資信托fixed purchase option固定價(jià)格購(gòu)買(mǎi)任擇權(quán)fixed rate固定利率fixed wire有線(xiàn)(通信)fixture filing固定備案flexibility靈活性floating lease accrued interest receivable浮動(dòng)租賃應(yīng)計(jì)的應(yīng)收利息fluctuation波動(dòng)FMRV(fair market rental value)公允的租金市值footnote disclosure通過(guò)附注披露foreclosure disposition扣押抵債處置foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣(mài)抵押物以受償）forklift叉車(chē)form report格式報(bào)告forward rate agreement遠(yuǎn)期利率協(xié)議forward start swaps遠(yuǎn)期掉期four criteria（區(qū)別融資租賃和經(jīng)營(yíng)租賃的）四項(xiàng)標(biāo)準(zhǔn)fractional interest零散權(quán)益franchise特許權(quán)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?zāi)梗ㄖ缸允贾两K全程服務(wù)）frontend payment前端支付FSL(fullservice lease)全程服務(wù)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(wù)租賃fund appropriation撥款fund risk籌資風(fēng)險(xiǎn)funding resources籌資渠道funding risk籌資風(fēng)險(xiǎn)furnish供應(yīng)future cash flow未來(lái)的現(xiàn)金流future lease payment未來(lái)租賃付款GAAP(generally accepted accounting principle)公認(rèn)會(huì)計(jì)準(zhǔn)則gains收益gear ratio資本充足率gearing資本充足率general intangible一般無(wú)形物geographic distance地理上的距離German Insolvency Act德國(guó)破產(chǎn)法global leasing industry全球租賃業(yè)global survey全球調(diào)查globalization全球化goods貨物goodwill商譽(yù)governmental agency政府（指定的）代理機(jī)構(gòu)governmental body政府機(jī)構(gòu)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g(shù)rantors委托人grantor授予人growth rate增長(zhǎng)率guaranteed residual value有擔(dān)保的殘值guarantee擔(dān)保hallmark印記hardware硬件harmonization(在有著不同法規(guī)情況下的)協(xié)調(diào)headings標(biāo)題health care merchant fund incorporation 保健商融資公司health care receivables保健應(yīng)收款health care services保健服務(wù)healthcare provider保健提供者h(yuǎn)eavy maintenance大修hedge against inflation抵御通漲hedge套期保值helicopters直升機(jī)hellor high water clauses絕對(duì)責(zé)任條款high technology leasing高技術(shù)租賃hire purchase agreement租購(gòu)協(xié)議hire purchase contracts租購(gòu)合同hirer租入人holders持有人homogeneity同質(zhì)性hospitalization（到）醫(yī)院治療hours of use（設(shè)備的）使用小時(shí)hurdle rate最低可接受費(fèi)率IAS(International Accounting Standard) 17國(guó)際會(huì)計(jì)準(zhǔn)則 17 租賃IDC(initial direct costs)初始直接費(fèi)用identification確認(rèn)idle capacity閑置的能力IFC(International Finance Corporation)國(guó)際金融公司illness疾病illustration演示immaterial items非實(shí)質(zhì)性事項(xiàng)immediately available fund立即可以得到的資金impairment of assets資產(chǎn)減損implementation執(zhí)行implicit interest rate隱含利率implied acceptance默認(rèn)接受implied warranty or guarantee 暗示的擔(dān)保inbound leases進(jìn)口租賃inception of the lease租賃協(xié)議開(kāi)始日ine and expense recognition收入和支出的確認(rèn)ine statement損益表ine tax所得稅incremental borrowing rate of interest新增借款利率incurrance of an obligation義務(wù)的承擔(dān)indebtedness欠款indemnification賠償indemnify保護(hù)indenture trustee契約受托人independent director獨(dú)立董事indexed rate指數(shù)利率（指跟著某個(gè)基準(zhǔn)利率走的利率）index指數(shù)indirect bank leasing間接的銀行租賃indirect tax間接稅individual lessees個(gè)人承租人industrialization工業(yè)化industry dynamics行業(yè)動(dòng)向industry lingo行話(huà)（行業(yè)內(nèi)的暗語(yǔ)）information信息infrastructure基礎(chǔ)設(shè)施infringement侵權(quán)inhouse expertise（該公司）自有的專(zhuān)長(zhǎng)initial accounting初始的會(huì)計(jì)處理initial case law初始判例法initia。410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee be