C
   
    差别待遇discrimination
    财产税property tax
    (因财务失真所导致的)财务报告风险 financial reporting risk
    财务报告(引起的)外部风险external reporting risk
    财务比率financial ratios
    （财务）比率改善ratio enhancement
    财务成份financial components
    财务底线financial bottom line
    财务费用finance charges
    财务公司 finance companies
    财务及其它收入 finance and other income
    财务失真financial distortion
    财务收益分配allocation of finance income
    财务现实financial reality
    财务业绩financial performance
    财政赤字 public deficit
    裁决 judgement, resolution
    拆除removal
    拆卸deinstallation
    参考利率reference rate
    参数parameter
    参与者participants, players
    （财务报表上的）残值结存价值 residual's carrying value
    产品 product
    产权信托titling trust
    （房地产）产业estate
    超额提供抵押overcollateralization
    超额扣减excess deduction
    差别化differentiation
    叉车forklift
    仓储 warehousing
    偿付repayment
    常规过程ordinary course
    常规租赁 normal lease
    长期出租合同long term rental contract
    长期性的融资工具 permanent funding vehicles
    长期资金融通方式 permanent funding activities
    陈旧 obsolescence
    陈述式报告narrative report
    陈述representations
    成比例的部分proportionate fraction
    承保人insurance carrier
    承担责任程度 accountability
    承诺commitment, promise
    (对)承认(的)要求acknowledgement requirement
    承认和执行外国仲裁裁决公约Convention on the Recognition and Enforcement of Foreign Arbitral Award
    承销佣金underwriting commission
    承租人lessee
    （租赁物由）承租人承建或承造的租赁协议build-to-suit leases
    承租人的意向lessee intent
    程序关系process nexus
    撤销rescind
    持有人holders
    冲突 conflict
    冲销 write-off
    充分披露 full disclosure
    （由原制造商作出的）重新认证 recertification
    重新占有repossession
    重组reorganization
    筹集资金raise fund
    筹资成本cost of funds
    筹资风险funding risk, fund risk
    筹资渠道funding resources
    传递实体pass-through entity
    传统出租 traditional rental
    传统的租借合同 traditional contract of hire
    创新innovation
    次级的subordinated
    次级份额subordinated tranche
    次级权益subordinated interest
    次级债券 subordinated debt obligation
    从属化 subordination
    从摇篮到坟墓（指自始至终全程服务）from cradle to grave
    从业者practitioner
    凑整升水make-whole premium
    出版物publications
    出立票据issue notes
    出让人transferors
    出资额capital contribution
    出资 contributions
    出租公司 rental house, rental yard
    出租人lessor
    出租人的内部人员 lessor's internal staff
    出租市场 rental market
    初始抵押品original collateral
    初始的会计处理initial accounting
    初始判例法initial case law
    初始直接费用IDC(initial direct costs)
    初始租赁期限的届满expiration of the initial lease term
    初始的租期initial lease term
    储备金reserves
    处置deposition
    触发器事件trigger events
    纯粹的避税目的sole tax avoidance purpose
    纯粹租用rent-to-rent
    存储storage
    存货清册inventory
    存款接受者deposit taker
    存款支票户checking account
   
    D
   
    打印机 printer
    大额项目big-ticket items
    （欧洲大陆各国的）大陆法系国家civil law country
    大修heavy maintenance
    （飞机拆下发电机的）大修shop visit
    大宗出口租赁out-bound big-ticket leasing
    大额资产large ticket asset
    贷款loan
    贷款型融资loan-type financing
    带宽 bandwidth
    代理proxy
    代理融通公司factoring company
    单程客户载重汽车出租业务one-way consumer truck rental business
    单独部分 separate component
    单独的法人separate legal person
    单独身份separate identity
    单独的、独立的受托人separate, independent trustee
    单价unit price
    单一股东sole shareholder
    单一险种保险人monoline insurer
    担保请求权warranty claim
    担保权益security interest
    (其意向是一种)担保(的)租赁 lease intended as security
    担保 guarantee, warranty
    当地法规 local statues
    当地法律 local law
    当局authority
    当期及非当期负债current and non-current liabilities
    (对)当事方(的)认定party identification
    倒闭ends up
    道路road
    到期日maturity
    到期应付款 payment due
    德国破产法German Insolvency Act
    （德国）生产责任法Act on Product Liability
    （德国）消费者信用法Consumer Credit Act
    登记程序 registration process
    登记权registration rights
    等量化equalizing
    低成本项目small cost items
    抵销请求权offsetting claims
    抵销 setoff
    抵押贷款安排mortgage loan placement
    抵押物跟踪制度 collateral tracking system
    抵押物价值collateral value
    抵押水平level of collateral
    抵押物collateral
    抵押物的指定接受constructive acceptance of collateral
    抵御通涨 hedge against inflation
    地方贸易税 municipal trade tax
    地方税 local tax
    地理上的距离 geographic distance
    地面及卫星无线系统terrestrial and satellite wireless system
    地区通过税transit district tax
    (租金)递减(的)租赁方式 step-down lease structure
    递延的贷款费deferred loan fees
    递延所得税后净额 net of deferred taxes
    (租金)递增(的)租赁方式 step-up lease structure
    第三方后勤 third-party logistics
    缔约成本contracting cost
    缔约国 contracting states
    电缆cable
    电信telecommunications
    电信密度（指每百个居民拥有的通信线路数）teledensity
    电子邮件 electronic mail
    定付 (证券) pay-through note
    定价风险pricing risk
    定价上的左右为难pricing quandary
    定金down payment
    定金担保利益purchase money security interest
    定期的规定的租金regular periodic payment
    定义definition
    定义上的暧昧不明definitional maze
    定值valuing
    动产抵押chattel mortgage
    动产税personal property tax
    动产文据chattel paper
    动产租赁personal property leasing
    动产租赁协议 lease for movables
    短期出租车队rental fleets
    对价consideration
    独立董事independent director
    趸卖whole sale
    多边投资担保署MIGA（Multilateral Investment Guarantee Agency）
    多年的租赁款项承付multi-years lease commitment
    (涉及)多个司法管辖区(的)multiple jurisdiction
    多样化diversification
    多样化的细微差别 diverse nuances
    多样性diversity