G
改換作用與功效地用alternative uses
改裝configure
定義上的差別conceptual difference
概率probability
杠桿借款leverage borrowings
杠桿出租leveraged lease
高技術(shù)出租high technology leasing
格式報(bào)告form report
個(gè)人承租人inpidual lessees
個(gè)人簡(jiǎn)歷personal resume
各期之間的稅收分配 interperiod tax allocation
更改 modification
更新renewing
工具 instrument
工業(yè)化industrialization
公布的租金費(fèi)率published rental rate
通知pronouncement
公開發(fā)售 public offering
公開配售public distribution
公開聽證public hearing
公共公司public limited companies
公平買賣arm's length transaction
公認(rèn)會(huì)計(jì)準(zhǔn)則GAAP
公司corporation
公司擔(dān)保 corporate guarantees
公司所得稅 corporate income tax
公司債市場(chǎng)corporate debt market
公司章程articles of incorporation
公務(wù)（飛）機(jī)corporate aircraft
公有public control
公約convention
公允價(jià)值fair value
公允市值買賣 fair market value transactions
公允市值出租（指租金按出租市場(chǎng)的容易見到數(shù)額來(lái)確定）fair market value leases
公允的租金市值FMRV
公益信托charitable trust
公證規(guī)范 notary system
公證notarization
公眾存款 public deposit
供貨合同supply contract
供貨人 supplier
供貨商（所提供的）擔(dān)保supplier-type warranty
供貨協(xié)議supply agreement
供水及凈化water supply and purification
提供furnish
Supply chainsupply chain
提供商出租人dealer lessors
一同信托common trust
共享證書 certificate of participation
購(gòu)買任擇權(quán) option to buy,option to purchase
估計(jì)的余值 estimated residual
估計(jì) estimates
估值valuation
股東shareholders
股份公司（法國(guó)）societe anonyme
股票上市stock exchange listing
股票和債務(wù)一同基金 stock and debt mutual funds
固定備案fixture filing
固定價(jià)格購(gòu)買任擇權(quán)fixed purchase option
固定利率fixed rate
固定投資信托fixed investment trust
有意的或緊急疏忽的作為intentional or grossly negligent act
雇員福利計(jì)劃employee benefit plans
（美國(guó)）雇員退休收入及擔(dān)保法 ERISA（ Employee Retirement Income and Security Act）
客戶client
重點(diǎn)性目的critical goals
（看問題的）看法、角度 perspective
官方（制定的）稅收折舊表official tax depreciation tables
（財(cái)務(wù)報(bào)告致使的）管理層報(bào)告的風(fēng)險(xiǎn) managerial reporting risk
管理費(fèi)administrative fee
管制法律regulatory laws
管制原因regulatory factors
管道結(jié)構(gòu)conduit structure
光船承租人 bareboat charterer
光纖fiber optics
歸類標(biāo)準(zhǔn) classification criteria
歸類過程classification process
規(guī)定的先后順序specified order of seniority
規(guī)劃風(fēng)險(xiǎn)program risk
規(guī)劃的營(yíng)業(yè)額projected performance
軌道汽車 rail car
（ 美國(guó)鐵路上使用的）軌道用出租utilization leases
國(guó)籍nationality
（飛機(jī)的）國(guó)際登記計(jì)劃需要international registration requirement plan
國(guó)際化 internationalization
國(guó)際金融公司IFC
國(guó)際會(huì)計(jì)準(zhǔn)則 17 出租IAS 17
國(guó)際統(tǒng)一私法協(xié)會(huì)國(guó)際籌資出租公約Unidroit Conventions on International Financial Leasing
國(guó)際設(shè)施籌資出租 international financial leasing of equipment
國(guó)際私法private international law
國(guó)際出租界international leasing community
國(guó)庫(kù)券 treasury securities
國(guó)內(nèi)法 domestic law
過剩現(xiàn)金excess cash
過失negligence
H
國(guó)外私人保險(xiǎn)公司 OPIC
（英美等）海洋法系國(guó)家common law country
行話（行業(yè)內(nèi)的暗語(yǔ)）industry lingo
行業(yè)動(dòng)向 industry dynamics
合并 consolidation, merges
合成出租協(xié)議synthetic leases
合法的營(yíng)業(yè)目的legitimate business purpose
合格的機(jī)構(gòu)買入人QIBs（ qualified institutional buyers）
合格性eligibility
合伙企業(yè)partnership
合計(jì)風(fēng)險(xiǎn) aggregate risk
合計(jì)租金aggregate rents
合理磨損fair wear and tear
合同池contract pool
合同供應(yīng)contract sales
合同開發(fā)contract origination
合同條約contractual provisions
（對(duì)設(shè)施的）合同修理contract maintenance
合同組合contract portfolio
合伙人partners
核磁共振成象 MRI
核心框架 core framework
核準(zhǔn)approval
核準(zhǔn)權(quán)approval authority
衡量標(biāo)準(zhǔn)measurement criteria
衡平法上的所有權(quán)人equitable owner
紅利 pidends
緩沖 cushion
緩解（風(fēng)險(xiǎn)） mitigate
（德國(guó)）環(huán)境責(zé)任法 Environmental Liability Act
互換swap
互換型出租協(xié)議wrap leases
回報(bào)波動(dòng)variation in return
回購(gòu) trade-in
網(wǎng)絡(luò)Internet
貨幣風(fēng)險(xiǎn) currency risk
貨幣政策monetary policy
活力 viability
貨物goods
改換作用與功效地用alternative uses
改裝configure
定義上的差別conceptual difference
概率probability
杠桿借款leverage borrowings
杠桿出租leveraged lease
高技術(shù)出租high technology leasing
格式報(bào)告form report
個(gè)人承租人inpidual lessees
個(gè)人簡(jiǎn)歷personal resume
各期之間的稅收分配 interperiod tax allocation
更改 modification
更新renewing
工具 instrument
工業(yè)化industrialization
公布的租金費(fèi)率published rental rate
通知pronouncement
公開發(fā)售 public offering
公開配售public distribution
公開聽證public hearing
公共公司public limited companies
公平買賣arm's length transaction
公認(rèn)會(huì)計(jì)準(zhǔn)則GAAP
公司corporation
公司擔(dān)保 corporate guarantees
公司所得稅 corporate income tax
公司債市場(chǎng)corporate debt market
公司章程articles of incorporation
公務(wù)（飛）機(jī)corporate aircraft
公有public control
公約convention
公允價(jià)值fair value
公允市值買賣 fair market value transactions
公允市值出租（指租金按出租市場(chǎng)的容易見到數(shù)額來(lái)確定）fair market value leases
公允的租金市值FMRV
公益信托charitable trust
公證規(guī)范 notary system
公證notarization
公眾存款 public deposit
供貨合同supply contract
供貨人 supplier
供貨商（所提供的）擔(dān)保supplier-type warranty
供貨協(xié)議supply agreement
供水及凈化water supply and purification
提供furnish
Supply chainsupply chain
提供商出租人dealer lessors
一同信托common trust
共享證書 certificate of participation
購(gòu)買任擇權(quán) option to buy,option to purchase
估計(jì)的余值 estimated residual
估計(jì) estimates
估值valuation
股東shareholders
股份公司（法國(guó)）societe anonyme
股票上市stock exchange listing
股票和債務(wù)一同基金 stock and debt mutual funds
固定備案fixture filing
固定價(jià)格購(gòu)買任擇權(quán)fixed purchase option
固定利率fixed rate
固定投資信托fixed investment trust
有意的或緊急疏忽的作為intentional or grossly negligent act
雇員福利計(jì)劃employee benefit plans
（美國(guó)）雇員退休收入及擔(dān)保法 ERISA（ Employee Retirement Income and Security Act）
客戶client
重點(diǎn)性目的critical goals
（看問題的）看法、角度 perspective
官方（制定的）稅收折舊表official tax depreciation tables
（財(cái)務(wù)報(bào)告致使的）管理層報(bào)告的風(fēng)險(xiǎn) managerial reporting risk
管理費(fèi)administrative fee
管制法律regulatory laws
管制原因regulatory factors
管道結(jié)構(gòu)conduit structure
光船承租人 bareboat charterer
光纖fiber optics
歸類標(biāo)準(zhǔn) classification criteria
歸類過程classification process
規(guī)定的先后順序specified order of seniority
規(guī)劃風(fēng)險(xiǎn)program risk
規(guī)劃的營(yíng)業(yè)額projected performance
軌道汽車 rail car
（ 美國(guó)鐵路上使用的）軌道用出租utilization leases
國(guó)籍nationality
（飛機(jī)的）國(guó)際登記計(jì)劃需要international registration requirement plan
國(guó)際化 internationalization
國(guó)際金融公司IFC
國(guó)際會(huì)計(jì)準(zhǔn)則 17 出租IAS 17
國(guó)際統(tǒng)一私法協(xié)會(huì)國(guó)際籌資出租公約Unidroit Conventions on International Financial Leasing
國(guó)際設(shè)施籌資出租 international financial leasing of equipment
國(guó)際私法private international law
國(guó)際出租界international leasing community
國(guó)庫(kù)券 treasury securities
國(guó)內(nèi)法 domestic law
過剩現(xiàn)金excess cash
過失negligence
H
國(guó)外私人保險(xiǎn)公司 OPIC
（英美等）海洋法系國(guó)家common law country
行話（行業(yè)內(nèi)的暗語(yǔ)）industry lingo
行業(yè)動(dòng)向 industry dynamics
合并 consolidation, merges
合成出租協(xié)議synthetic leases
合法的營(yíng)業(yè)目的legitimate business purpose
合格的機(jī)構(gòu)買入人QIBs（ qualified institutional buyers）
合格性eligibility
合伙企業(yè)partnership
合計(jì)風(fēng)險(xiǎn) aggregate risk
合計(jì)租金aggregate rents
合理磨損fair wear and tear
合同池contract pool
合同供應(yīng)contract sales
合同開發(fā)contract origination
合同條約contractual provisions
（對(duì)設(shè)施的）合同修理contract maintenance
合同組合contract portfolio
合伙人partners
核磁共振成象 MRI
核心框架 core framework
核準(zhǔn)approval
核準(zhǔn)權(quán)approval authority
衡量標(biāo)準(zhǔn)measurement criteria
衡平法上的所有權(quán)人equitable owner
紅利 pidends
緩沖 cushion
緩解（風(fēng)險(xiǎn)） mitigate
（德國(guó)）環(huán)境責(zé)任法 Environmental Liability Act
互換swap
互換型出租協(xié)議wrap leases
回報(bào)波動(dòng)variation in return
回購(gòu) trade-in
網(wǎng)絡(luò)Internet
貨幣風(fēng)險(xiǎn) currency risk
貨幣政策monetary policy
活力 viability
貨物goods