X
   
    细则 by(e)-laws
    (法院裁决前)先收回财产prejudgment property recovery
    先行融资 prefund
    先租后买rent-to-buy
    先以租赁合同方式租用后以融资租赁合同方式租入rent-to-leases
    闲置的能力idle capacity
    （保险中的）险别coverage
    现金抵押 cash collatera1
    现金流cash flow
    现金流偿债能力比率cash flow coverage ratio
    现金收入及现金运用cash receipts and cash applications
    现金选择 cash election
    现金支付能力liquidity
    现有银行信贷额度的保留preservation of exist bank line
    现值present values
    （飞机上）限制其使用小时的部件life-limited parts
    线路板 circuit board
    相似性similarity
    相关性 correlation
    项目item
    项目风险project risk
    项目融资 project finance
    消费税consumption tax
    消费者价格指数consumer price index
    消费者交易consumer transaction
    消费者有担保交易consumer secured transaction
    销售成本 cost of sale
    销售额的百分比percentage of sales
    销售价格selling price
    销售开发团队 sales origination teams
    销售量sales volume
    销售收入 sales proceeds
    销售税sales taxes
    （专属公司的）销售协助型租赁 sales-aid leasing
    销售型租赁 sales-type lease
    (在有着不同法规情况下的)协调harmonization
    协议agreement
    胁迫 duress
    新产品系列 new product family
    新兴租赁市场emerging lease markets
    新增借款利率incremental borrowing rate of interest
    (经营租赁中的)信贷导向型出租人 credit-oriented lessor
    信托契约法Trust Indenture Act
    信托账户trust account
    信息技术资产IT assets
    信息 information
    信用担保程序credit underwriting process
    信用变化 credit development
    信用等级credit rating
    信用等级下降downgraded
    信用风险credit risk
    信用风险的分担及管理 credit risk allocation and management
    信用及流动性增级credit and liquidity enhancement
    信用记录和规模credit history and profile
    信用卡credit card
    信用卡应收款 credit card receivables
    信用增级credit enhancement
    信用证letter of credit
    信誉creditworthiness
    行使（某项权利，例如购买任择权时的）价格exercise price
    性能价格曲线price/performance curve
    修改amendment
    修理repair
    (依靠电脑的层析)X射线摄影机 CAT(computer-added tomograph)
    削弱性效应dampening effect
    许可证税excise tax
    许可证协议licensing agreements
    循环贷款融通 revolving loan facility
    续租任择权option to renewal
   
    Y
   
    押金账项deposit account
    演变evolution
    延迟交付 delay in delivery
    样品示例sampling
    样品 sample
    延缓的诉讼stayed actions
    延缓履行moratorium
    延期extension, suspension
    延期纳税tax deferral
    衍生的金融工具derivative financial instruments
    演示illustration
    验收证书certificate of acceptance
    遥远的或有事件remote contingency
    要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty value
    亚洲租赁协会AsiaLeaae
    业绩 performance
    业务方式设计structuring
    业务方式structures
    业务开发business generation
    业务收购business acquisition
    业主医院 proprietary hospital
    一般无形物general intangible
    一次或多次付款a payment or serious payments
    （飞机返还时的维修状况同交付时）一模一样原则mirror-in/mirror-out principle
    一应俱全的车厢 dedicated carriage
    一站式采购one-stop shopping
    医院治疗hospitalization
    移动通信 cellular(mobile)
    移动性mobility
    已调整税基 adjusted tax basis
    已融资资产净额 net financed assets
    以第三方到期医疗应收款作为质押collateralized by third party medical receivables due
    以收费为基础的融资服备 fee-based financing services
    义务的承担incurrance of an obligation
    溢价appreciation
    银行报价bank quote
    银行的下属机构bank affiliates
    印记 hallmark
    应付租金 rentals payable
    应纳税的 taxable
    应收费fee receivable
    应收款损失备抵金 allowance for losses on receivables
    应收未收租赁付款uncollectible lease payments receivable
    应收账款 accounts receivables
    应收最小租赁付款minimum lease payments receivable
    应税所得 taxable income
    应有的审慎 due diligence
    英国租赁协议及租购合同的会计处理SSAP 21
    隐含利率implicit interest rate
    营利性医院profit-making hospital
    营业及开业许可税 business and occupation tax
    硬件 hardware
    佣金commissions
    用过的设备的租赁 used equipment leasing
    （合同中的）用语language
    优先权 priorities
    优先所有权或权利superior title or right
    邮电部门PTT's(postal and telecommunication entities)
    游说努力lobby effort
    幼稚的nascent
    有担保的残值guaranteed residual value
    有担保的融资secured financing
    有担保或无担保的 secured or unsecured
    有担保的债权人secured creditor
    有活力的 vibrant
    有利有弊 pros and cons
    有说服力的案例convincing case
    有线电视网络cable TV network
    有限能力limited ability
    有线(通信)fixed wire
    有限责任公司limited liability company
    有效的所有权effective ownership
    (对抗辩的)有效放弃effective waiver of defenses
    有效性 effectiveness
    有形和无形资产 tangible and intangible assets
    有用寿命useful life
    有约束力的协议 binding agreement
    余额 remaining balance
    余值保险 RVI(residual value insurance)
    余值捕捉 residual capture
    余值担保 residual guarantee
    余值地位（指出租人承担余值风险的处境） residual position
    余值风险 residual exposure, residual risk
    余值实现residual realization
    预防性保养 preventive maintenance
    预付的租赁付款pre-paid lease payments
    预提税withholding tax
    预先设定的底价preestablished floor
    预先确定了的期间 predetermined period
    预先的书面同意prior written consent
    预先的书面通知 prior written notice
    原地再处置in-place remarketing
    远期掉期forward start swaps
    远期利率协议 forward rate agreement
    运输transportation
    允许permission