Z
   
    灾变casualty
    再处置remarketing
    再出租re-leasing
    再投入 reinvestment
    窄机身飞机narrow-body aircraft
    债权人creditors
    债务发行成本 debt issuance costs
    债务期限debt maturities
    债务契约 debt covenant
    债务－权益处理debt-equity treatment
    债务人obligor, debtor
    债务证券debt securities
    债务证书debt instruments
    债务资本 debt capital
    债务 obligations
    债息debt service
    暂行租金（在租金首付日应付的租金）interim rent
    赞助计划sponsored program
    站得住脚的标准supportable standard
    噪声 noise
    增级的设备信托证书enhanced equipment trust certificate
    增长率growth rate
    增值服务value-added services
    增值税VAT(value added taxes)
    责任限度limitation of liability
    章程prospectus
    账面结存价值carrying value
    账面亏损book loses
    账面收入 book income
    账项accounts
    战略性建议strategic recommendations
    占有possession
    (对)占有的延伸提留extended retention of possession
    折旧抵扣 depreciation deductions
    折旧费用 depreciation expense
    折旧好处depreciation benefit
    折旧期间 depreciation period
    折旧提存depreciation allowance
    折现率 discount rate
    折现值discounted present value
    折余价值depreciated value
    真人 real person
    真实租赁true lease
    真实租赁协议true leases
    诊断设备diagnostic equipment
    诊所 clinic
    正常结束 normal terminations
    正常可折旧寿命 normal depreciable life
    正供出售证券available-for-sale securities
    争议解决程序 dispute resolution process
    证券化池 securitization pool
    证券化交易securitization transactions
    证券化资产securitization assets
    证券委员会国际组织 IOSCO(International Organization of Securities Commissions)
    证实 authentication
    证书certificate
    政府（指定）的代理机构governmental agency
    政府机构 governmental body
    政府基金governmental fund
    政府征用 governmental taking
    支付金额 payment amount
    支线飞机regional jet
    知识产权 intellectual property right
    执行implementation
    执行成本 executory cost
    执照 permit
    直接和间接损失direct and consequential damage
    直接融资租赁direct financing lease
    直接税 direct tax
    直接购买outright purchase
    直升机helicopters
    直线法折旧straight-line depreciation
    直线法straight line basis
    直线法确认straight-line recognition
    直销 outright sale
    指数index
    指定车型及司机的合同车队DDC (dedicated contract carriage)
    指定最低运输量的合同车队 dedicated capacity carriage
    指定的位置designated location
    指名的所有权人 named owner
    职业资格证 job qualification sheet
    (来自)制造商(的)补贴manufacturer subsidy
    质量差幅quality spread
    治疗设备 therapeutic equipment, treatment equipment
    滞留成本法（不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法） sunk cost method
    周转时间 turn around time
    专长expertise
    专属公司 captives
    专属金融公司captive finance company
    专业公司specialist firm
    专业化的独立的公司specialized independents
    （只处置某类设备的）专业性再处置公司exclusive remarketing firms
    转承债务vicarious liability
    转售 resell
    转移 transfer
    转出租(租入是为了出租) rent-to-re-rent
    转租赁 sublease
    装置features
    装运shipping
    咨询及顾问服务consulting and advisory services
    资金掣肘capital constraint
    资本充足率gear ratio, gearing, leverage ratio
    资本费用 capital cost
    资本分派capital allocation
    资本化 capitalize
    资本市场capital market
    (所承担的)资产残值风险exposure to residual asset value
    (经营租赁中的)资产导向型出租人 asset-oriented lessor
    资产的取得acquisition of assets
    资产抵押 pledge
    资产风险保险asset risk insurance
    资产负债表的表现 financial statement appearance
    资产负债表日 balance sheet date
    资产负债表外证券化off-balance sheet securitizations
    资产跟踪asset tracking
    资产回报率ROA(return on assets)
    资产减损impairment of assets
    资产特点asset specificity
    资产证券化asset securitization
    资产支持型融资 asset-backed financing
    资产 asset
    资格apacity, status
    资金成本 cost of capital
    资源 resources
    字节 byte
    自保公司self-insured corporations
    自动调整条款escalation clauses
    自力支撑的衍生工具 free standing derivative instruments
    自然资源开发权协议agreement concerning rights of explore natural resources
    自由折旧规则liberal depreciation rules
    （该公司）自有的专长in-house expertise
    自有资金负债率 debt-equity ratios
    自由酌情处理 discretion
    自助性重新占有 self-help repossession
    中程双过道（指飞机）intermediate twin-aisle
    中级市场租赁 middle-market leasing
    中小型企业SMEs
    中央集权central authority
    终止terminate
    终止日后的接续 continuation beyond the termination date
    终止（租赁的）通知notice of termination
    仲裁arbitration
    种类category
    重要事实material facts
    综合收入 comprehensive income
    综合性再处置公司nonexclusive remarketing firms
    主服务者primary servicer
    主权风险 sovereign risk
    主营业地principal office and place
    主租赁协议master lease
    （期满但租赁物未退还时的）逐月收取的租金 month-to-month rentals
    租购合同 hire purchase contracts
    租购融资 lease-purchase financing
    租购协议hire purchase agreement
    租还是买 lease versus purchase
    租借leasehold
    租金rent,rental
    租金流rental stream
    租金支付payment of rentals
    租金首付日rent commencement date
    租金收入rental income
    租金水平（费率）rental rates
    租金税 rental tax
    租赁leasing, leasehold
    租赁安排leasing arrangement
    租赁财产leased property
    租赁费（对租金中所含收益部分的形容） lease fee
    租赁付款次数number of lease payments
    租赁负债lease liabilities
    租赁公司 leasing company
    (对)租赁(的)管制leasing regulation
    租赁期限 lease term
    租赁设备leased equipment
    租赁申请 lease application
    租赁税 lease tax
    租赁物件 leased items
    租赁协议登记 lease registry
    租赁协议分类 classification of leases
    租赁协议管理人 lease manager
    租赁协议及租赁资产组合证券化securitization of leases and leased assets portfolio
    租赁协议开始日inception of the lease
    租赁协议正文master lease illustration
    租赁协议组合 lease portfolio
    租赁协议 leases, leasing agreement
    租赁信贷限额lease lines of credit
    租赁研讨会 workshop on leasing
    （手工的或电脑的）租赁业务管理系统leasing systems
    租赁业务(的)许可 licensing of lease activity
    租赁业务 leasing activities
    (对)租赁应收款(的)无追索出售non-recourse sale of lease receivable
    租赁原值original lease value
    租赁占国内生产总值的份额leasing's share of GDP
    租赁周期的六个阶段the six phase of leasing cycles
    租赁专业人员 leasing professionals
    租赁资产 leased assets
    租入人hirer
    （美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出（租赁协议）lease-in/lease-out
    组别tranches
    组合（中的设备类型的）集中程度portfolio concentration
    追索权recourse
    追溯性运用retrospective application
    最低可接受费率 hurdle rate
    最低资本 minimum capital
    最低租金费率minimum rental rate
    最短租赁期限 minimum lease terms
    最新技术 state-of-art technology
    最终可用寿命ultimate useful life
    最终用户end-users
    做广告advertising
    着陆landing