a payment or serious payments 一次或多次付款
abatement 扣減
absolute and unconditional payments 絕對和無條件付款
accelerated payment 加速支付
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附屬設(shè)備
accountability 承擔責任的程度
accounting benefits 會計利益
accounting period 會計期間
accounting policies 會計政策
accounting principle 會計準則
accounting treatment 會計處理
accounts receivables 應(yīng)收賬款
accounts 賬項
accredited investors 經(jīng)備案的投資人
accumulated allowance 累計準備金
acknowledgement requirement 對承認的要求
acquisition of assets 資產(chǎn)的取得
acquisitions 兼并
Act on Product Liability （德國）生產(chǎn)責任法
action 訴訟
actual ownership 事實上的所有權(quán)
additional filings 補充備案
additional margin 附加利差
additional risk附加風險
additions （設(shè)備的）附件
adjusted tax basis 已調(diào)整稅基
adjustment of yield 對收益的調(diào)整
administrative fee管理費
Administrative Law（美國）行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的稅收后果
advertising 做廣告
affiliated group 聯(lián)合團體
affiliate 附屬機構(gòu)
African Leasing Association 非洲租賃協(xié)會
after-tax rate 稅后利率
aggregate rents 合計租金
aggregate risk 合計風險
agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議
agreement 協(xié)議
alliances 聯(lián)盟
allocation of finance income 財務(wù)收益分配
allowance for losses on receivables 應(yīng)收款損失備抵金
alternative uses 改換用途地使用
amenability to foreign investment 外國投資的易受控制程度
amendment 修改
amortization of deferred loan fees and related consideration 遞延的貸款費和相關(guān)的報酬的攤銷
amortization schedule 攤銷進度表
amortize 攤銷
amount of recourse 求償金額
amount of usage 使用量
AMT (Alternative Minimum Tax) （美國）可替代最低稅
analogous to類推為
annual budget appropriation 年度預(yù)算撥款
appendix （契約性文件的）附件
applicable law 適用法律
applicable securities laws適用的證券法律
applicable tax life 適用的應(yīng)納稅壽命
appraisal 評估
appraisers 評估人員
appreciation 溢價
appropriation provisions 撥款條例
appropriation 侵占
approval authority 核準權(quán)
approval 核準
approximation近似
arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值
arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款
articles of incorporation 公司章程
AsiaLeaae 亞洲租賃協(xié)會
assess 評估
asset manager 設(shè)備經(jīng)理
asset risk insurance 資產(chǎn)風險保險
asset securitization 資產(chǎn)證券化
asset specificity 資產(chǎn)特點
asset tracking 資產(chǎn)跟蹤
asset-backed financing 資產(chǎn)支持型融資
asset-based lessor 立足于資產(chǎn)的出租人
asset-oriented lessor (經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人
asset 資產(chǎn)
assignee 受讓人
assignment 讓與
association 社團
at the expiry 期限屆滿時
ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移
attachments 附著物
attributes 屬性
auction sale 拍賣
audits 審計
authenticate 認證
authentication 證實
authority 當局
authorize 認可
availability of fixed rate medium-term financing 固定利率中期融資可得到的程度
available-for-sale securities 正供出售證券
average life 平均壽命
average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值 backed-up servicer 替補服務(wù)者
balance sheet date 資產(chǎn)負債表日
bandwidth 帶寬
bank affiliates 銀行的下屬機構(gòu) bank quote 銀行報價
bankruptcy cost 破產(chǎn)成本
bankruptcy court 破產(chǎn)法院
bankruptcy law 破產(chǎn)法
bankruptcy proceedings 破產(chǎn)程序
bankruptcy 破產(chǎn)
bareboat charterer 光船承租人
bargain renewal option廉價續(xù)租任擇權(quán)
basic earnings per share每股基本收益
basic rent基本租金（各期應(yīng)付的租金）
beneficiaries受益人
big-ticket items大額項目
bill and collect開票和收款
binding agreement有約束力的協(xié)議
blind vendor discount賣主暗扣
bluebook藍皮書（美國二手市場設(shè)備價格手冊）
book income賬面收入
book loses賬面虧損
borrower借款人
BPO(bargain purchase option)廉價購買任擇權(quán)
bridge facility橋式融通
bridge橋梁
broker fee經(jīng)紀人費
brokers經(jīng)紀人
build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議
bulldozer推土機
bundled additional services捆綁（在一起的）附加服務(wù)
bundling捆綁（服務(wù)）
business acquisition業(yè)務(wù)收購
business and occupation tax營業(yè)及開業(yè)許可稅
business generation業(yè)務(wù)開發(fā)
business trust商業(yè)信托
by(e)-laws細則
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