【正文】 staff and workers39。314107 利潤歸還投資 Profits capitalizad on return of investment 39。314109 提取任意盈余公積 Withdrawal other mon accumulation fund 39。314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 39。410101 基本生產(chǎn)成本 Base cost of manufacture 39。s length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款 articles of incorporation 公司章程 AsiaLeaae 亞洲租賃協(xié)會(huì) assess 評(píng)估 asset manager 設(shè)備經(jīng)理 asset risk insurance 資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn) asset securitization 資產(chǎn)證券化 asset specificity 資產(chǎn)特點(diǎn) asset tracking 資產(chǎn)跟蹤 assetbacked financing 資產(chǎn)支持型融資 assetbased lessor 立足于資產(chǎn)的出租人 assetoriented lessor (經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人 asset 資產(chǎn) assignee 受讓人 assignment 讓與 association 社團(tuán) at the expiry 期限屆滿時(shí) ATT (automatic transfer of title) 所有權(quán)自動(dòng)轉(zhuǎn)移 attachments 附著物 attributes 屬性 auction sale 拍賣 audits 審計(jì) authenticate 認(rèn)證 authentication 證實(shí) authority 當(dāng)局 authorize 認(rèn)可 availability of fixed rate mediumterm financing 固定利率中期融資可得到的程度 availableforsale securities 正供出售證券 average life 平均壽命 average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值 aviation authority 民航當(dāng)局 backedup servicer 替補(bǔ)服務(wù)者 backhoe反鏟裝載機(jī) balance sheet date 資產(chǎn)負(fù)債表日 bandwidth 帶寬 bank affiliates 銀行的下屬機(jī)構(gòu) bank quote 銀行報(bào)價(jià) bankruptcy cost 破產(chǎn)成本 bankruptcy court 破產(chǎn)法院 bankruptcy law 破產(chǎn)法 bankruptcy proceedings 破產(chǎn)程序 bankruptcy 破產(chǎn) bareboat charterer 光船承租人 bargain renewal option廉價(jià)續(xù)租任擇權(quán) basic earnings per share每股基本收益 basic rent基本租金（各期應(yīng)付的租金） beneficiaries受益人 bigticket items大額項(xiàng)目 bill and collect開票和收款 binding agreement有約束力的協(xié)議 blind vendor discount賣主暗扣 bluebook藍(lán)皮書（美國二手市場設(shè)備價(jià)格手冊） book ine賬面收入 book loses賬面虧損 borrower借款人 BPO(bargain purchase option)廉價(jià)購買任擇權(quán) bridge facility橋式融通 bridge橋梁 broker fee經(jīng)紀(jì)人費(fèi) brokers經(jīng)紀(jì)人 buildtosuit leases（租賃物由承租人）承建或承造的租賃協(xié)議 bulldozer推土機(jī) bundled additional services捆綁（在一起的）附加服務(wù) bundling捆綁（服務(wù)） business acquisition業(yè)務(wù)收購 business and occupation tax營業(yè)及開業(yè)許可稅 business generation業(yè)務(wù)開發(fā) business trust商業(yè)信托 by(e)laws細(xì)則 byte字節(jié) cable TV network有線電視網(wǎng)絡(luò) cable電纜 cancelability可撤銷性 cancelable可撤銷的 capacity資格 capital allocation資本分派 capital constraint資金掣肘 capital contribution出資額 capital cost資本費(fèi)用 capital expenditure基建費(fèi)用 capital lease融資租賃協(xié)議 capital market資本市場 capitalize資本化 captive finance pany專屬金融公司 captives專屬公司 carrying amount維持費(fèi)用 carrying value賬面結(jié)存價(jià)值 case law案例法 cash collatera1現(xiàn)金抵押 cash election現(xiàn)金選擇 cash flow coverage ratio現(xiàn)金流償債能力比率 cash flow現(xiàn)金流 cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運(yùn)用 casualty value要因價(jià)值（指租賃物毀壞或滅失時(shí)承租人應(yīng)付的賠償金額） casualty災(zāi)變、事故 CAT(puteradded tomograph)依靠電腦的層析X射線攝影機(jī) category種類 causal sale偶然銷售 ceiling上限 cellular(mobile)移動(dòng)通信 central authority中央集權(quán) certificate of acceptance接受證書、驗(yàn)收證書 certificate of participation共享證書 certificate證書 charitable trust公益信托 chattel mortgage動(dòng)產(chǎn)抵押 chattel paper動(dòng)產(chǎn)文據(jù) checking account存款支票戶 checklists審核內(nèi)容清單 circuit board線路板 civil and mercial law 民商法 Civil Code（德國）民法典 civil law country（歐洲大陸各國的）大陸法系國家 claim 權(quán)利要求 classes級(jí)別 classification criteria歸類標(biāo)準(zhǔn) classification determination類別的確定 classification indicators分類指標(biāo) classification of leases租賃協(xié)議分類 classification opinion分類觀點(diǎn) classification process歸類過程 clawback (用附加稅)填補(bǔ)（福利開支） client顧客 clinic診所 collateral agent副代理人 collateral tracking system抵押物跟蹤制度 collateral value抵押物價(jià)值 collateralized by third party medical receivables due以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押 collateral抵押物 collect and disburse收取和支付 collectibility可收回程度 collection托收 fort level方便程度 merce clause商務(wù)條款 mercial risk商業(yè)風(fēng)險(xiǎn) mercial terms商業(yè)條款 missions傭金 mitment承諾 mon carriage通用車隊(duì) mon law country（英美等）海洋法系國家 mon trust共同信托 monality通用性 pensate補(bǔ)償 petitive risk競爭風(fēng)險(xiǎn) petitor競爭者 plex finance leases復(fù)雜的融資租賃 prehensive ine綜合收入 ptroller審計(jì)官 puter計(jì)算機(jī) conceptual difference概念上的差別 concession period持有特許權(quán)的期間 concession讓步、特許 conclusion結(jié)論 conditional sales agreement附條件銷售協(xié)議 conditions of usage使用條件 conduit structure管道結(jié)構(gòu)(的公司) confidentiality保密性 configure改裝 conflict沖突 connectivility（信息傳遞中的）可連通性 consensual or nonconsensual lien同意或非經(jīng)同意的留置權(quán) consent 同意 consideration對價(jià) consolidation合并 constructive acceptance of collateral抵押物的指定接受 constructive sale推定出售 consulting and advisory services咨詢及顧問服務(wù) Consumer Credit Act（德國）消費(fèi)者信用法 consumer price index消費(fèi)者價(jià)格指數(shù) consumer secured transaction消費(fèi)者有擔(dān)保交易 consumer transaction消費(fèi)者交易 consumption tax消費(fèi)稅 container集裝箱 contingent rental隨機(jī)租金 contingent rents隨機(jī)租金 continuation beyond the termination date終止日后的接續(xù) continuous and close customer contact同客戶持續(xù)而緊密的接觸 contract maintenance（對設(shè)備的）合同維修 contract origination合同開發(fā) contract pool合同池 contract portfolio合同組合 contract sales合同出售 contracting cost締約成本 contracting states 締約國 contracts for services服務(wù)合同 contractual provisions合同條款 contributions出資 Convention on the Recognition and Enforcement of Foreign Arbitral Award承認(rèn)和執(zhí)行外國仲裁裁決公約 convention 公約 converted subordinated notes可轉(zhuǎn)換次級(jí)票據(jù) convincing case有說服力的案例 core framework核心框架 corporate aircraft公務(wù)（飛）機(jī) corporate debt market公司債市場 corporate guarantees公司擔(dān)保 corporate ine tax公司所得稅 corporation公司 correlation相關(guān)性 cost of capital資金成本 cost of funds籌資成本 cost of sale銷售成本 coterminous rate同期利率 counsel律師 counterclaim反訴 counterpart副本 course of dealing and usage of trade交易習(xí)慣和貿(mào)易慣例 covenants契約 coverage（保險(xiǎn)中的）險(xiǎn)別 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