assignee 受讓人
assignment 讓與
association 社團(tuán)
at the expiry 期限屆滿時
ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移
attachments 附著物
attributes 屬性
auction sale 拍賣
audits 審計
authenticate 認(rèn)證
authentication 證實
authority *
authorize 認(rèn)可
availability of fixed rate medium-term financing 固定利率中期融資可得到的程度
available-for-sale 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*
backed-up 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 銀行報價
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
big-ticket items 大額項目
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)備價格手冊）
book income 賬面收入
book loses 賬面虧損
borrower 借款人
BPO(bargain purchase option)廉價購買任擇權(quán)
bridge facility 橋式融通
bridge 橋梁
broker fee 經(jīng)紀(jì)人費
brokers 經(jīng)紀(jì)人
build-to-suit 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 資本費用
capital expenditure 基建費用
capital lease 融資租賃協(xié)議
capital market 資本市場
capitalize 資本化
captive finance company 專屬金融公司
captives 專屬公司
carrying amount 維持費用
carrying value 賬面結(jié)存價值
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)金運用
casualty value 要因價值（指租賃物毀壞或滅失時承租人應(yīng)付的賠償金額）
casualty 災(zāi)變、事故
CAT(computer-added 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)移動通信
central authority 中央集權(quán)
certificate of acceptance 接受證書、驗收證書
certificate of participation 共享證書
certificate 證書
charitable trust 公益信托
chattel mortgage 動產(chǎn)抵押
chattel paper 動產(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 commercial 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
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
comfort level 方便程度
commerce clause 商務(wù)條款
commercial risk 商業(yè)風(fēng)險
commercial terms 商業(yè)條款
commissions 傭金
commitment
common carriage 通用車隊
common law country（英美等）海洋法系國家
common trust 共同信托
commonality 通用性
compensate 補(bǔ)償
competitive risk 競爭風(fēng)險
competitor 競爭者
complex finance leases 復(fù)雜的融資租賃
comprehensive income 綜合收入
comptroller 審計官
computer 計算機(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 non-consensual lien 同意或非經(jīng)同意的留置權(quán)
consent 同意
consideration 對價
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）消費者信用法
consumer price index 消費者價格指數(shù)
consumer secured transaction 消費者有擔(dān)保交易
consumer transaction 消費者交易
consumption tax 消費稅
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 income 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（保險中的）險別
crane 起重機(jī)
credit and liquidity enhancement 信用及流動性增級
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
credit history and profile 信用記錄和規(guī)模
credit rating 信用等級
credit risk allocation and management 信用風(fēng)險的分?jǐn)偧肮芾?BR> credit risk 信用風(fēng)險
credit underwriting process 信用擔(dān)保程序
credit-based lessor 立足于信用的出租人
credit-oriented 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)
cross-border funding 跨境融資
currency risk 貨幣風(fēng)險
current and non-current liabilities 當(dāng)期及非當(dāng)期負(fù)債
current ratio 流動比率
current realization 即期實現(xiàn)
cushion 緩沖
customer contact 客戶聯(lián)系
customer'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(jī)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
debt-equity ratios 自有資金負(fù)債率
debt-equity treatment 債務(wù)－權(quán)益處理
debtor 債務(wù)人
debt-to-equity 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(dá)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(xì)微差別
diversification 多樣化
diversity 多樣性
dividends 紅利
document．tion 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
double-dip 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(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）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)
end-of-term consequences 期末結(jié)果
end-of-term process 期末程序
ends up 倒閉
end-users 終用戶
enforceable 強(qiáng)制性的
enforcing remedies 實施補(bǔ)救
engine 發(fā)動機(jī)
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(rèn)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 Income 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(jī)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(jìn)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
assignment 讓與
association 社團(tuán)
at the expiry 期限屆滿時
ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移
attachments 附著物
attributes 屬性
auction sale 拍賣
audits 審計
authenticate 認(rèn)證
authentication 證實
authority *
authorize 認(rèn)可
availability of fixed rate medium-term financing 固定利率中期融資可得到的程度
available-for-sale 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*
backed-up 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 銀行報價
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
big-ticket items 大額項目
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)備價格手冊）
book income 賬面收入
book loses 賬面虧損
borrower 借款人
BPO(bargain purchase option)廉價購買任擇權(quán)
bridge facility 橋式融通
bridge 橋梁
broker fee 經(jīng)紀(jì)人費
brokers 經(jīng)紀(jì)人
build-to-suit 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 資本費用
capital expenditure 基建費用
capital lease 融資租賃協(xié)議
capital market 資本市場
capitalize 資本化
captive finance company 專屬金融公司
captives 專屬公司
carrying amount 維持費用
carrying value 賬面結(jié)存價值
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)金運用
casualty value 要因價值（指租賃物毀壞或滅失時承租人應(yīng)付的賠償金額）
casualty 災(zāi)變、事故
CAT(computer-added 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)移動通信
central authority 中央集權(quán)
certificate of acceptance 接受證書、驗收證書
certificate of participation 共享證書
certificate 證書
charitable trust 公益信托
chattel mortgage 動產(chǎn)抵押
chattel paper 動產(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 commercial 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
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
comfort level 方便程度
commerce clause 商務(wù)條款
commercial risk 商業(yè)風(fēng)險
commercial terms 商業(yè)條款
commissions 傭金
commitment
common carriage 通用車隊
common law country（英美等）海洋法系國家
common trust 共同信托
commonality 通用性
compensate 補(bǔ)償
competitive risk 競爭風(fēng)險
competitor 競爭者
complex finance leases 復(fù)雜的融資租賃
comprehensive income 綜合收入
comptroller 審計官
computer 計算機(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 non-consensual lien 同意或非經(jīng)同意的留置權(quán)
consent 同意
consideration 對價
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）消費者信用法
consumer price index 消費者價格指數(shù)
consumer secured transaction 消費者有擔(dān)保交易
consumer transaction 消費者交易
consumption tax 消費稅
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 income 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（保險中的）險別
crane 起重機(jī)
credit and liquidity enhancement 信用及流動性增級
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
credit history and profile 信用記錄和規(guī)模
credit rating 信用等級
credit risk allocation and management 信用風(fēng)險的分?jǐn)偧肮芾?BR> credit risk 信用風(fēng)險
credit underwriting process 信用擔(dān)保程序
credit-based lessor 立足于信用的出租人
credit-oriented 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)
cross-border funding 跨境融資
currency risk 貨幣風(fēng)險
current and non-current liabilities 當(dāng)期及非當(dāng)期負(fù)債
current ratio 流動比率
current realization 即期實現(xiàn)
cushion 緩沖
customer contact 客戶聯(lián)系
customer'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(jī)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
debt-equity ratios 自有資金負(fù)債率
debt-equity treatment 債務(wù)－權(quán)益處理
debtor 債務(wù)人
debt-to-equity 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(dá)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(xì)微差別
diversification 多樣化
diversity 多樣性
dividends 紅利
document．tion 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
double-dip 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(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）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)
end-of-term consequences 期末結(jié)果
end-of-term process 期末程序
ends up 倒閉
end-users 終用戶
enforceable 強(qiáng)制性的
enforcing remedies 實施補(bǔ)救
engine 發(fā)動機(jī)
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(rèn)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 Income 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(jī)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(jìn)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