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(dān)責(zé)任的程度
accounting benefits 會計(jì)利益
accounting period 會計(jì)期間
accounting policies 會計(jì)政策
accounting principle 會計(jì)準(zhǔn)則
accounting treatment 會計(jì)處理
accounts receivables 應(yīng)收賬款
accounts 賬項(xiàng)
accredited investors 經(jīng)備案的投資人
accumulated allowance 累計(jì)準(zhǔn)備金
acknowledgement requirement 對承認(rèn)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(zé)任法
action 訴訟
actual ownership 事實(shí)上的所有權(quán)
additional filings 補(bǔ)充備案
additional margin 附加利差
additional risk附加風(fēng)險(xiǎn)
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(fèi)
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(tuán)體
affiliate 附屬機(jī)構(gòu)
African Leasing Association 非洲租賃協(xié)會
after-tax rate 稅后利率
aggregate rents 合計(jì)租金
aggregate risk 合計(jì)風(fēng)險(xiǎn)
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(cái)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(fèi)和相關(guān)的報(bào)酬的攤銷
amortization schedule 攤銷進(jìn)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(jià)
appropriation provisions 撥款條例
appropriation 侵占
approval authority 核準(zhǔn)權(quán)
approval 核準(zhǔn)
approximation近似
arbitrary and artificially high value (承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)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(fēng)險(xiǎn)保險(xiǎn)
asset securitization 資產(chǎn)證券化
asset specificity 資產(chǎn)特點(diǎn)
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(tuán)
at the expiry 期限屆滿時(shí)
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(jì)
authenticate 認(rèn)證
authentication 證實(shí)
authority 當(dāng)局
authorize 認(rèn)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(bǔ)服務(wù)者
balance sheet date 資產(chǎn)負(fù)債表日
bandwidth 帶寬
bank affiliates 銀行的下屬機(jī)構(gòu) bank quote 銀行報(bào)價(jià)
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(jià)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(xiàng)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(lán)皮書（美國二手市場設(shè)備價(jià)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(jià)購買任擇權(quán)
bridge facility橋式融通
bridge橋梁
broker fee經(jīng)紀(jì)人費(fèi)
brokers經(jīng)紀(jì)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(jī)
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(xì)則
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