peculiar tax shelter provision of liquidation proceeds 對(duì)請(qǐng)算得款的特定的避稅規(guī)定
penetration 滲透
per se corporations 本質(zhì)上的公司
percentage of sales 銷(xiāo)售額的百分比
perfection 完善、保全
performance 業(yè)績(jī)、履行
periodic rate of return 期回報(bào)率
peripheral（電腦的）外部設(shè)備
permanent funding activities 長(zhǎng)期資金融通方式
permanent funding vehicles 長(zhǎng)期性的融資工具
permission 允許
permit 執(zhí)照
personal property leasing 動(dòng)產(chǎn)租賃
personal property tax 動(dòng)產(chǎn)稅
personal resume 個(gè)人簡(jiǎn)歷
perspective（看問(wèn)題的）角度
physical deterioration 物理性能的退化
piercing the corporate veil 捅破公司的面紗
place of taxation 納稅地
placement 放置
capital goods, plants or other equipment (the equipment) 不動(dòng)產(chǎn)、廠場(chǎng)或其它設(shè)備（設(shè)備）
players 參與者
pledge 資產(chǎn)抵押
polarization（將目標(biāo)市場(chǎng)定位于某類(lèi)規(guī)?？蛻?hù)的）極化
policy of insurance 保險(xiǎn)單
portfolio concentration 組合（中的設(shè)備類(lèi)型的）集中程度
portfolio(投資)組合
possession 占有
potential conflict 潛在沖突
potential impairment 潛在減損
power by the hour leases 按每月使用小時(shí)支付租金的租賃
power generation 發(fā)電
power transmission（電、氣、熱的）能源傳輸
practitioner 從業(yè)者
predetermined period 事先確定了的期間
preestablished floor 預(yù)先設(shè)定的底價(jià)
preface 前言
prefund 先行融資
prejudgment property recovery 在法院裁決前先收回財(cái)產(chǎn)
prejudice 損害
premium 保費(fèi)
pre-paid lease payments 預(yù)付的租賃付款
present transfer 即時(shí)轉(zhuǎn)移
present values 現(xiàn)值
preservation of exist bank line 現(xiàn)有銀行信貸額度的保留
presumption 推論
pretax rate 稅前利率
preventive maintenance 預(yù)防性保養(yǎng)
price/performance curve 性能價(jià)格曲線
prices indices 價(jià)格指數(shù)
pricing quandary 定價(jià)上的左右為難
pricing risk 定價(jià)風(fēng)險(xiǎn)
pride of ownership 對(duì)所有權(quán)的滿(mǎn)足感
primary servicer 主服務(wù)者
prime interest rate 基本利率
principal office and place 主營(yíng)業(yè)地
principal 本金
printer 打印機(jī)
prior written consent 預(yù)先的書(shū)面同意
prior written notice 預(yù)先的書(shū)面通知
priorities 優(yōu)先權(quán)
private and public 私人的或公共的
private carriers 私人運(yùn)送人
private international law 國(guó)際私法
private placement（對(duì)）特定對(duì)象（直接）銷(xiāo)售
private-label program（賣(mài)主同出租人聯(lián)手的）銷(xiāo)售計(jì)劃
privatization 私有化
probability 概率
proceedings pending 未決程序
proceeds 進(jìn)款
process nexus 程序關(guān)系
product 產(chǎn)品
profit generation 利潤(rùn)產(chǎn)生
profitable operation 可營(yíng)利地運(yùn)用
profit-making hospital 營(yíng)利性醫(yī)院
program risk 規(guī)劃風(fēng)險(xiǎn)
project finance 項(xiàng)目融資
project risk 項(xiàng)目風(fēng)險(xiǎn)
projected performance 所規(guī)劃的業(yè)績(jī)
promise 承諾
pronouncement 公告
property tax 財(cái)產(chǎn)稅
proportionate fraction 成比例的部分
proprietary hospital 業(yè)主醫(yī)院
pros and cons 有利有弊
prospectus 章程
provisioning 提取準(zhǔn)備金
provisions 條款
proxy 代理
prudential norms relevant to leasing 涉及租賃的審慎性標(biāo)準(zhǔn)
PTT(postal and communication entities)郵電部門(mén)
public control 公有
public deficit 財(cái)政赤字
public deposit 公眾存款
public distribution 公開(kāi)配售
public hearing 公開(kāi)聽(tīng)證
public limited companies(在多數(shù)的大陸法系國(guó)家或地區(qū)內(nèi)的)公共有限公司
public offering 公開(kāi)發(fā)售
public works 市政工程
publications 出版物
public-held companies 公眾持股（上市）公司
published rental rate 公布的租金費(fèi)率
purchase money security interest 定金擔(dān)保利益
put option 留置選擇權(quán)
QIBs（ qualified institutional buyers）合格的機(jī)構(gòu)買(mǎi)入人
QTE(qualified technological equipment)lease（美國(guó)稅法中所規(guī)定的計(jì)算機(jī)或外部設(shè)備、高技
術(shù)電話(huà)站設(shè)
備及高技術(shù)醫(yī)療設(shè)備等的）高技術(shù)設(shè)備租賃
quality spread 質(zhì)量差幅
quantitative criteria 量化標(biāo)準(zhǔn)
quid pro quo（經(jīng)營(yíng)租賃合同中的）讓步條件
quiet enjoyment right 平靜行使權(quán)
quiet possessions 平靜占有
quoting 報(bào)價(jià)
rail car 軌道車(chē)輛
raise fund 籌集資金
ratification 批準(zhǔn)
rating agencies 評(píng)級(jí)代理機(jī)構(gòu)
ratings 評(píng)定等級(jí)
ratio enhancement（財(cái)務(wù)）比率改善
real person 真人
real property and personal property 不動(dòng)產(chǎn)和動(dòng)產(chǎn)
real rights 物權(quán)
realization 實(shí)現(xiàn)
realize the value 實(shí)現(xiàn)價(jià)值
rebuttable presumption 可予駁回的推定
receipts for services 服務(wù)的收入
receivership 破產(chǎn)接收
receivers 破產(chǎn)受益人
recertification（由原制造商作出的）重新認(rèn)證
recognition of income 收益確認(rèn)
record 記錄
recoupment 扣留
recourse 追索權(quán)
recoverability 可回收程度
recoverable amount 可回收金額
recover 收回
reduction 減少
reference rate 參考利率
refresh 翻新
refundable security deposit 期末應(yīng)退還的保證金
refurbishment 翻新
regional jet 支線飛機(jī)
regionalization 區(qū)域化
registration process 登記程序
registration rights 登記權(quán)
regular periodic payment 定期的規(guī)定的租金
regulatory factors 管制因素
regulatory laws 管制法律
reinvestment 再投入
reject 拒收
re-leasing 再出租
relieve 解除
remaining balance 余額
remarketing obligations of the vendor 賣(mài)主的再處置責(zé)任
remarketing 再處置
remedy 補(bǔ)救
REMIC （real estate mortgage investment conduit）不動(dòng)產(chǎn)抵押投資管道
remote contingency 遙遠(yuǎn)的或有事件
removal 拆除
renewing 更新
rent commencement date 租金首付日
rent curve depreciation 按租金曲線折舊
rent 租金
rental fleets 短期出租車(chē)隊(duì)
rental house 出租公司
rental income 租金收入
rental market 出租市場(chǎng)
rental of equipment 設(shè)備出租
rental rates 租金水平（費(fèi)率）
rental stream 租金流
rental tax 租金稅
rental yard 出租公司
rentals payable 應(yīng)付租金
rent-to-buy 先租后買(mǎi)
rent-to-leases 先以租賃合同方式租用后以融資租賃合同方式租入
rent-to-rent 純粹租用
rent-to-re-rent（租入后）轉(zhuǎn)租
reorganization 重組
repairs 備件
repair 修理
repatriation（從別國(guó)）收回（租賃物）的風(fēng)險(xiǎn)
repayment 償付
replacement servicers 替代的服務(wù)者
replacements 替換件
report 報(bào)告
repossession 重新占有
representations 陳述
request for proposal 投標(biāo)申請(qǐng)書(shū)
rescind 撤銷(xiāo)
resell 轉(zhuǎn)售
reserves 儲(chǔ)備金
residual capture 余值捕捉
residual exposure 余值風(fēng)險(xiǎn)
residual guarantee 余值擔(dān)保
residual income 剩余所得
residual position 余值地位（指出租人承擔(dān)余值風(fēng)險(xiǎn)的處境）
residual realization 余值實(shí)現(xiàn)
residual risk 余值風(fēng)險(xiǎn)
residual's carrying value（財(cái)務(wù)報(bào)表上的）殘值結(jié)存價(jià)值
resolution 裁決
resources 資源
retailers 'sales tax 零售商銷(xiāo)售稅
retail 零售
retaining 保留
retain 留存
retention rate（承租人的）留購(gòu)率
retention 提留
retrospective application 追溯性運(yùn)用
return provisions 對(duì)返還的規(guī)定
returned asset 返還的資產(chǎn)
revolving loan facility 循環(huán)貸款融通
right to use 使用權(quán)
risk sharing techniques 風(fēng)險(xiǎn)分擔(dān)方法
risk-reducing pooling agreement 風(fēng)險(xiǎn)減少共擔(dān)協(xié)議
risks and rewards incident to ownership 隨附于所有權(quán)的風(fēng)險(xiǎn)和報(bào)酬
ROA(return on assets)資產(chǎn)回報(bào)率
road 道路
roll-out process 推進(jìn)程序
royalties 特許使用權(quán)費(fèi)
rules of law 法規(guī)
RVI(residual value insurance)余值保險(xiǎn)
safe harbor 避風(fēng)港
safe-harbor leases 避風(fēng)港租賃（對(duì)有避稅功能的租賃的形容）
safety standard 安全標(biāo)準(zhǔn)
sales and leaseback 售后回租
sales origination teams 銷(xiāo)售開(kāi)發(fā)團(tuán)隊(duì)
sales proceeds 銷(xiāo)售收入
sales taxes 銷(xiāo)售稅
sales volume 銷(xiāo)售量
sales-aid leasing（專(zhuān)屬公司的）銷(xiāo)售協(xié)助型租賃
sales-type lease 銷(xiāo)售型租賃
sample 樣品
sampling 樣品示例
scale 擴(kuò)容
schedule 進(jìn)度計(jì)劃、附表
scrap or salvage sale 報(bào)廢或挑其中有價(jià)值的貴金屬出賣(mài)
sealed bid sale 密封標(biāo)價(jià)銷(xiāo)售
SEC（Security and Exchange Commission）（美國(guó)）證券交易委員會(huì)
secondary market breadth and depth 二手市場(chǎng)的廣度及深度
secured creditor 有擔(dān)保的債權(quán)人
secured financing 有擔(dān)保的融資
secured or unsecured 有擔(dān)?；驘o(wú)擔(dān)保的
secured party 被擔(dān)保方
securitization assets 證券化資產(chǎn)
securitization of leases and leased assets portfolio 租賃協(xié)議及租賃資產(chǎn)組合證券化
securitization pool 證券化池
securitization transactions 證券化交易
security deposit 保證金
security interest 擔(dān)保權(quán)益
self-help repossession 自助性重新占有
self-insured corporations 自保公司
selling price 銷(xiāo)售價(jià)格
semiconductor chips 半導(dǎo)體芯片
sensitivity analysis 敏感性分析
separate component 單獨(dú)部分
separate identity 單獨(dú)身份
separate legal person 單獨(dú)的法人
separate products 不同的產(chǎn)品
separate, independent trustee 單獨(dú)的、獨(dú)立的受托人
service tax 服務(wù)稅
servicer（資產(chǎn)證券化中的）服務(wù)者
setoff 抵銷(xiāo)
shareholders 股東
shipping 裝運(yùn)
shop visit（飛機(jī)的）拆下發(fā)電機(jī)的大修
signature 簽署
significant date management capability 對(duì)數(shù)據(jù)管理的重要能力
sign 簽署
similarity 相似性
simple finance leases 簡(jiǎn)單融資租賃
single-aisle（飛機(jī)上的）單過(guò)道
small cost items 低成本項(xiàng)目
SMEs 中小型企業(yè)
societe anonyme 股份有限公司（法國(guó)）
soft (oversupplied) market 軟（供大于求）市場(chǎng)
software vendor 軟件賣(mài)主
software 軟件
sole shareholder 單一股東
sole tax avoidance purpose 純粹的避稅目的
sovereign risk 主權(quán)風(fēng)險(xiǎn)
special priority rules 特別優(yōu)先權(quán)規(guī)則
special purpose "bankruptcy remote" entity“不易破產(chǎn)”的專(zhuān)設(shè)實(shí)體
special purpose entity（SPE）特殊目的實(shí)體
specialist firm 專(zhuān)業(yè)公司
specialized independents 專(zhuān)業(yè)化的獨(dú)立的公司
specified order of seniority 規(guī)定的先后順序
sponsored program 贊助計(jì)劃
sponsor 發(fā)起
penetration 滲透
per se corporations 本質(zhì)上的公司
percentage of sales 銷(xiāo)售額的百分比
perfection 完善、保全
performance 業(yè)績(jī)、履行
periodic rate of return 期回報(bào)率
peripheral（電腦的）外部設(shè)備
permanent funding activities 長(zhǎng)期資金融通方式
permanent funding vehicles 長(zhǎng)期性的融資工具
permission 允許
permit 執(zhí)照
personal property leasing 動(dòng)產(chǎn)租賃
personal property tax 動(dòng)產(chǎn)稅
personal resume 個(gè)人簡(jiǎn)歷
perspective（看問(wèn)題的）角度
physical deterioration 物理性能的退化
piercing the corporate veil 捅破公司的面紗
place of taxation 納稅地
placement 放置
capital goods, plants or other equipment (the equipment) 不動(dòng)產(chǎn)、廠場(chǎng)或其它設(shè)備（設(shè)備）
players 參與者
pledge 資產(chǎn)抵押
polarization（將目標(biāo)市場(chǎng)定位于某類(lèi)規(guī)?？蛻?hù)的）極化
policy of insurance 保險(xiǎn)單
portfolio concentration 組合（中的設(shè)備類(lèi)型的）集中程度
portfolio(投資)組合
possession 占有
potential conflict 潛在沖突
potential impairment 潛在減損
power by the hour leases 按每月使用小時(shí)支付租金的租賃
power generation 發(fā)電
power transmission（電、氣、熱的）能源傳輸
practitioner 從業(yè)者
predetermined period 事先確定了的期間
preestablished floor 預(yù)先設(shè)定的底價(jià)
preface 前言
prefund 先行融資
prejudgment property recovery 在法院裁決前先收回財(cái)產(chǎn)
prejudice 損害
premium 保費(fèi)
pre-paid lease payments 預(yù)付的租賃付款
present transfer 即時(shí)轉(zhuǎn)移
present values 現(xiàn)值
preservation of exist bank line 現(xiàn)有銀行信貸額度的保留
presumption 推論
pretax rate 稅前利率
preventive maintenance 預(yù)防性保養(yǎng)
price/performance curve 性能價(jià)格曲線
prices indices 價(jià)格指數(shù)
pricing quandary 定價(jià)上的左右為難
pricing risk 定價(jià)風(fēng)險(xiǎn)
pride of ownership 對(duì)所有權(quán)的滿(mǎn)足感
primary servicer 主服務(wù)者
prime interest rate 基本利率
principal office and place 主營(yíng)業(yè)地
principal 本金
printer 打印機(jī)
prior written consent 預(yù)先的書(shū)面同意
prior written notice 預(yù)先的書(shū)面通知
priorities 優(yōu)先權(quán)
private and public 私人的或公共的
private carriers 私人運(yùn)送人
private international law 國(guó)際私法
private placement（對(duì)）特定對(duì)象（直接）銷(xiāo)售
private-label program（賣(mài)主同出租人聯(lián)手的）銷(xiāo)售計(jì)劃
privatization 私有化
probability 概率
proceedings pending 未決程序
proceeds 進(jìn)款
process nexus 程序關(guān)系
product 產(chǎn)品
profit generation 利潤(rùn)產(chǎn)生
profitable operation 可營(yíng)利地運(yùn)用
profit-making hospital 營(yíng)利性醫(yī)院
program risk 規(guī)劃風(fēng)險(xiǎn)
project finance 項(xiàng)目融資
project risk 項(xiàng)目風(fēng)險(xiǎn)
projected performance 所規(guī)劃的業(yè)績(jī)
promise 承諾
pronouncement 公告
property tax 財(cái)產(chǎn)稅
proportionate fraction 成比例的部分
proprietary hospital 業(yè)主醫(yī)院
pros and cons 有利有弊
prospectus 章程
provisioning 提取準(zhǔn)備金
provisions 條款
proxy 代理
prudential norms relevant to leasing 涉及租賃的審慎性標(biāo)準(zhǔn)
PTT(postal and communication entities)郵電部門(mén)
public control 公有
public deficit 財(cái)政赤字
public deposit 公眾存款
public distribution 公開(kāi)配售
public hearing 公開(kāi)聽(tīng)證
public limited companies(在多數(shù)的大陸法系國(guó)家或地區(qū)內(nèi)的)公共有限公司
public offering 公開(kāi)發(fā)售
public works 市政工程
publications 出版物
public-held companies 公眾持股（上市）公司
published rental rate 公布的租金費(fèi)率
purchase money security interest 定金擔(dān)保利益
put option 留置選擇權(quán)
QIBs（ qualified institutional buyers）合格的機(jī)構(gòu)買(mǎi)入人
QTE(qualified technological equipment)lease（美國(guó)稅法中所規(guī)定的計(jì)算機(jī)或外部設(shè)備、高技
術(shù)電話(huà)站設(shè)
備及高技術(shù)醫(yī)療設(shè)備等的）高技術(shù)設(shè)備租賃
quality spread 質(zhì)量差幅
quantitative criteria 量化標(biāo)準(zhǔn)
quid pro quo（經(jīng)營(yíng)租賃合同中的）讓步條件
quiet enjoyment right 平靜行使權(quán)
quiet possessions 平靜占有
quoting 報(bào)價(jià)
rail car 軌道車(chē)輛
raise fund 籌集資金
ratification 批準(zhǔn)
rating agencies 評(píng)級(jí)代理機(jī)構(gòu)
ratings 評(píng)定等級(jí)
ratio enhancement（財(cái)務(wù)）比率改善
real person 真人
real property and personal property 不動(dòng)產(chǎn)和動(dòng)產(chǎn)
real rights 物權(quán)
realization 實(shí)現(xiàn)
realize the value 實(shí)現(xiàn)價(jià)值
rebuttable presumption 可予駁回的推定
receipts for services 服務(wù)的收入
receivership 破產(chǎn)接收
receivers 破產(chǎn)受益人
recertification（由原制造商作出的）重新認(rèn)證
recognition of income 收益確認(rèn)
record 記錄
recoupment 扣留
recourse 追索權(quán)
recoverability 可回收程度
recoverable amount 可回收金額
recover 收回
reduction 減少
reference rate 參考利率
refresh 翻新
refundable security deposit 期末應(yīng)退還的保證金
refurbishment 翻新
regional jet 支線飛機(jī)
regionalization 區(qū)域化
registration process 登記程序
registration rights 登記權(quán)
regular periodic payment 定期的規(guī)定的租金
regulatory factors 管制因素
regulatory laws 管制法律
reinvestment 再投入
reject 拒收
re-leasing 再出租
relieve 解除
remaining balance 余額
remarketing obligations of the vendor 賣(mài)主的再處置責(zé)任
remarketing 再處置
remedy 補(bǔ)救
REMIC （real estate mortgage investment conduit）不動(dòng)產(chǎn)抵押投資管道
remote contingency 遙遠(yuǎn)的或有事件
removal 拆除
renewing 更新
rent commencement date 租金首付日
rent curve depreciation 按租金曲線折舊
rent 租金
rental fleets 短期出租車(chē)隊(duì)
rental house 出租公司
rental income 租金收入
rental market 出租市場(chǎng)
rental of equipment 設(shè)備出租
rental rates 租金水平（費(fèi)率）
rental stream 租金流
rental tax 租金稅
rental yard 出租公司
rentals payable 應(yīng)付租金
rent-to-buy 先租后買(mǎi)
rent-to-leases 先以租賃合同方式租用后以融資租賃合同方式租入
rent-to-rent 純粹租用
rent-to-re-rent（租入后）轉(zhuǎn)租
reorganization 重組
repairs 備件
repair 修理
repatriation（從別國(guó)）收回（租賃物）的風(fēng)險(xiǎn)
repayment 償付
replacement servicers 替代的服務(wù)者
replacements 替換件
report 報(bào)告
repossession 重新占有
representations 陳述
request for proposal 投標(biāo)申請(qǐng)書(shū)
rescind 撤銷(xiāo)
resell 轉(zhuǎn)售
reserves 儲(chǔ)備金
residual capture 余值捕捉
residual exposure 余值風(fēng)險(xiǎn)
residual guarantee 余值擔(dān)保
residual income 剩余所得
residual position 余值地位（指出租人承擔(dān)余值風(fēng)險(xiǎn)的處境）
residual realization 余值實(shí)現(xiàn)
residual risk 余值風(fēng)險(xiǎn)
residual's carrying value（財(cái)務(wù)報(bào)表上的）殘值結(jié)存價(jià)值
resolution 裁決
resources 資源
retailers 'sales tax 零售商銷(xiāo)售稅
retail 零售
retaining 保留
retain 留存
retention rate（承租人的）留購(gòu)率
retention 提留
retrospective application 追溯性運(yùn)用
return provisions 對(duì)返還的規(guī)定
returned asset 返還的資產(chǎn)
revolving loan facility 循環(huán)貸款融通
right to use 使用權(quán)
risk sharing techniques 風(fēng)險(xiǎn)分擔(dān)方法
risk-reducing pooling agreement 風(fēng)險(xiǎn)減少共擔(dān)協(xié)議
risks and rewards incident to ownership 隨附于所有權(quán)的風(fēng)險(xiǎn)和報(bào)酬
ROA(return on assets)資產(chǎn)回報(bào)率
road 道路
roll-out process 推進(jìn)程序
royalties 特許使用權(quán)費(fèi)
rules of law 法規(guī)
RVI(residual value insurance)余值保險(xiǎn)
safe harbor 避風(fēng)港
safe-harbor leases 避風(fēng)港租賃（對(duì)有避稅功能的租賃的形容）
safety standard 安全標(biāo)準(zhǔn)
sales and leaseback 售后回租
sales origination teams 銷(xiāo)售開(kāi)發(fā)團(tuán)隊(duì)
sales proceeds 銷(xiāo)售收入
sales taxes 銷(xiāo)售稅
sales volume 銷(xiāo)售量
sales-aid leasing（專(zhuān)屬公司的）銷(xiāo)售協(xié)助型租賃
sales-type lease 銷(xiāo)售型租賃
sample 樣品
sampling 樣品示例
scale 擴(kuò)容
schedule 進(jìn)度計(jì)劃、附表
scrap or salvage sale 報(bào)廢或挑其中有價(jià)值的貴金屬出賣(mài)
sealed bid sale 密封標(biāo)價(jià)銷(xiāo)售
SEC（Security and Exchange Commission）（美國(guó)）證券交易委員會(huì)
secondary market breadth and depth 二手市場(chǎng)的廣度及深度
secured creditor 有擔(dān)保的債權(quán)人
secured financing 有擔(dān)保的融資
secured or unsecured 有擔(dān)?；驘o(wú)擔(dān)保的
secured party 被擔(dān)保方
securitization assets 證券化資產(chǎn)
securitization of leases and leased assets portfolio 租賃協(xié)議及租賃資產(chǎn)組合證券化
securitization pool 證券化池
securitization transactions 證券化交易
security deposit 保證金
security interest 擔(dān)保權(quán)益
self-help repossession 自助性重新占有
self-insured corporations 自保公司
selling price 銷(xiāo)售價(jià)格
semiconductor chips 半導(dǎo)體芯片
sensitivity analysis 敏感性分析
separate component 單獨(dú)部分
separate identity 單獨(dú)身份
separate legal person 單獨(dú)的法人
separate products 不同的產(chǎn)品
separate, independent trustee 單獨(dú)的、獨(dú)立的受托人
service tax 服務(wù)稅
servicer（資產(chǎn)證券化中的）服務(wù)者
setoff 抵銷(xiāo)
shareholders 股東
shipping 裝運(yùn)
shop visit（飛機(jī)的）拆下發(fā)電機(jī)的大修
signature 簽署
significant date management capability 對(duì)數(shù)據(jù)管理的重要能力
sign 簽署
similarity 相似性
simple finance leases 簡(jiǎn)單融資租賃
single-aisle（飛機(jī)上的）單過(guò)道
small cost items 低成本項(xiàng)目
SMEs 中小型企業(yè)
societe anonyme 股份有限公司（法國(guó)）
soft (oversupplied) market 軟（供大于求）市場(chǎng)
software vendor 軟件賣(mài)主
software 軟件
sole shareholder 單一股東
sole tax avoidance purpose 純粹的避稅目的
sovereign risk 主權(quán)風(fēng)險(xiǎn)
special priority rules 特別優(yōu)先權(quán)規(guī)則
special purpose "bankruptcy remote" entity“不易破產(chǎn)”的專(zhuān)設(shè)實(shí)體
special purpose entity（SPE）特殊目的實(shí)體
specialist firm 專(zhuān)業(yè)公司
specialized independents 專(zhuān)業(yè)化的獨(dú)立的公司
specified order of seniority 規(guī)定的先后順序
sponsored program 贊助計(jì)劃
sponsor 發(fā)起