安全港租赁 safe-harbor lease--a type of lease created for a time under the US Internal Revenue Code for the purpose of transferring federal tax benefits from a party who could not use them to a party who could.

按照约定 as agreed

安装 installation

额定股份 authorized shares of stock

额度 quota

恶意串通 malicious conspiracy

打包租赁 bundled lease--a lease in which the lossor pays for taxes, insurance and maintenance on the leased equipment

代理人 agent

贷款人 lender

(借款人) (borrower)

贷记 credit

担保 security

担保法 security law

道德义务 moral duty

到期利息 interest due

到期债权 matured claim

等额租金 level payment

第一承运人 first carrier

递变租金 stepped rent --- a lease in which the periodic lease payments are reduced and/or increased at some point at the lease term.

递变租金租赁 stepped payment lease

递减租赁 step-down lease---a lease in which the periodic lease payments are reduced at some point in the lease term.

递延资产 deferred assets

递增租赁 step-up lease --- a lease in which the periodic lease payments are increased at some point in the lease term

抵押担保 encumbrance

调查 survey

调查对象 respondent

定金 deposit

董事会 board of directors

独资企业 single proprietorship

短期租赁 short-term lease--generally, a lease of less than three years

对承租人的好处 benefits to lessee

对出租人的好处 benefits to lessor