租賃常用英語單詞(3)
FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托
fatal illness 絕癥
features 裝置
federal income tax 聯(lián)邦所得稅
Federal Tax Court(德國)聯(lián)邦稅務(wù)法庭 federally guaranteed mortgage 聯(lián)邦保證抵押 fee receivable 應(yīng)收費(fèi)
fee subordination 附加費(fèi)
fee-based financing services 以收費(fèi)為基礎(chǔ)的融資服備
Felalease 拉美租賃協(xié)會(huì)
fiber optics 光纖
fiduciary responsibilities 受托責(zé)任
filing 備案
finance and other income 財(cái)務(wù)及其它收入
finance charges 財(cái)務(wù)費(fèi)用
finance companies 金融公司、財(cái)務(wù)公司
finance lease laws 融資租賃法律 finance lease 融資租賃協(xié)議 financial assets 金融資產(chǎn)
financial bottom line 財(cái)務(wù)底線 financial components 財(cái)務(wù)成份 financial distortion 財(cái)務(wù)失真 financial institution 金融機(jī)構(gòu)
financial instruments 金融證書，金融工具 financial leasing transaction 融資租賃交易 financial leasing 融資租賃
financial lessor 融資出租人 financial performance 財(cái)務(wù)業(yè)績 financial ratios 財(cái)務(wù)比率 financial reality 財(cái)務(wù)現(xiàn)實(shí)
financial reporting risk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)
financial statement appearance 資產(chǎn)負(fù)債表的表現(xiàn)
financial terms 融資條件
financiers 融資人
financing source 融資來源
finding 認(rèn)定
firm term 確定的條款
first amendment leases 首期更改租賃協(xié)議
five different frameworks(作為租賃交易宏觀環(huán)境的)五個(gè)不同的框架
fixed investment trust 固定投資信托
fixed purchase option 固定價(jià)格購買任擇權(quán)
fixed rate 固定利率 fixed wire 有線(通信) fixture filing 固定備案 flexibility 靈活性
floating lease accrued interest receivable 浮動(dòng)租賃應(yīng)計(jì)的應(yīng)收利息
fluctuation 波動(dòng)
FMRV(fair market rental value)公允的租金市值
footnote disclosure 通過附注披露
foreclosure disposition 扣押抵債處置
foreclosure 了結(jié)抵押(抵押權(quán)人按規(guī)定拍賣抵押物以受償)
forklift 叉車
form report 格式報(bào)告
forward rate agreement 遠(yuǎn)期利率協(xié)議
forward start swaps 遠(yuǎn)期掉期
four criteria(區(qū)別融資租賃和經(jīng)營租賃的)四項(xiàng)標(biāo)準(zhǔn)
fractional interest 零散權(quán)益
franchise 特許權(quán)
fraud 欺詐
free standing derivative instruments 自力支撐的衍生工具
from cradle to grave 從搖籃到墳?zāi)?指自始至終全程服務(wù))
front-end payment 前端支付
FSL(full-service lease)全程服務(wù)租賃
fuel use tax 燃料使用稅
full commitment 全額承諾
full disclosure 充分披露
full-payout versus non-full-payout 全額支付還是非全額支付
full-payout 全額支付
full-service lease 全套服務(wù)租賃
fund appropriation 撥款
fund risk 籌資風(fēng)險(xiǎn)
funding resources 籌資渠道 funding risk 籌資風(fēng)險(xiǎn) furnish 供應(yīng)
future cash flow 未來的現(xiàn)金流
future lease payment 未來租賃付款
GAAP(generally accepted accounting principle)公認(rèn)會(huì)計(jì)準(zhǔn)則
gains 收益
gear ratio 資本充足率
gearing 資本充足率
general intangible 一般無形物 geographic distance 地理上的距離 German Insolvency Act 德國破產(chǎn)法 global leasing industry 全球租賃業(yè) global survey 全球調(diào)查
globalization 全球化
goods 貨物
goodwill 商譽(yù)
governmental agency 政府(指定的)代理機(jī)構(gòu)
governmental body 政府機(jī)構(gòu) governmental fund 政府基金 governmental taking 政府征用
GPTD(gross profit tax deferral)毛利稅遞延
grantor trust 委托人信托
grantors 委托人 grantor 授予人 growth rate 增長率
guaranteed residual value 有擔(dān)保的殘值
guarantee 擔(dān)保 hallmark 印記 hardware 硬件
harmonization(在有著不同法規(guī)情況下的)協(xié)調(diào)
headings 標(biāo)題
health care merchant fund incorporation 保健商融資公司
health care receivables 保健應(yīng)收款 health care services 保健服務(wù) healthcare provider 保健提供者 heavy maintenance 大修
hedge against inflation 抵御通漲
hedge 套期保值
helicopters 直升機(jī)
hell-or high water clauses 絕對(duì)責(zé)任條款
high technology leasing 高技術(shù)租賃 hire purchase agreement 租購協(xié)議 hire purchase contracts 租購合同 hirer 租入人
holders 持有人
homogeneity 同質(zhì)性 hospitalization(到)醫(yī)院治療 hours of use(設(shè)備的)使用小時(shí)
hurdle rate 最低可接受費(fèi)率
IAS(International Accounting Standard) 17 國際會(huì)計(jì)準(zhǔn)則 17 租賃
IDC(initial direct costs)初始直接費(fèi)用
identification 確認(rèn)
idle capacity 閑置的能力
IFC(International Finance Corporation)國際金融公司
illness 疾病
illustration 演示
immaterial items 非實(shí)質(zhì)性事項(xiàng)
immediately available fund 立即可以得到的資金
impairment of assets 資產(chǎn)減損
implementation 執(zhí)行
implicit interest rate 隱含利率
implied acceptance 默認(rèn)接受
implied warranty or guarantee 暗示的擔(dān)保
in-bound leases 進(jìn)口租賃
inception of the lease 租賃協(xié)議開始日
income and expense recognition 收入和支出的確認(rèn)
income statement 損益表
income tax 所得稅
incremental borrowing rate of interest 新增借款利率
incurrance of an obligation 義務(wù)的承擔(dān)
indebtedness 欠款 indemnification 賠償 indemnify 保護(hù)
indenture trustee 契約受托人
independent director 獨(dú)立董事
indexed rate 指數(shù)利率(指跟著某個(gè)基準(zhǔn)利率走的利率)
index 指數(shù)
indirect bank leasing 間接的銀行租賃
indirect tax 間接稅
individual lessees 個(gè)人承租人 industrialization 工業(yè)化 industry dynamics 行業(yè)動(dòng)向
industry lingo 行話(行業(yè)內(nèi)的暗語)
information 信息 infrastructure 基礎(chǔ)設(shè)施 infringement 侵權(quán)
in-house expertise(該公司)自有的專長
initial accounting 初始的會(huì)計(jì)處理
initial case law 初始判例法 initial lease term 初始的租期 innovation 創(chuàng)新
in-place remarketing 原地再處置
input tax 投入稅
insider transaction 內(nèi)部交易
insolvency 破產(chǎn)
inspection findings 檢驗(yàn)結(jié)果 inspection report 檢驗(yàn)報(bào)告 inspection 檢驗(yàn)
inspector 檢驗(yàn)員
institutional finance 機(jī)構(gòu)融資 instrument 工具、文據(jù) insurance carrier 承保人 insurance claims 保險(xiǎn)索賠 insurance coverage 保險(xiǎn)類別 insurance function 保險(xiǎn)功能 insurance policy 保險(xiǎn)單 intangible assets 無形資產(chǎn) intangible benefit 無形權(quán)益
intellectual property right 知識(shí)產(chǎn)權(quán)
intelligence gathering 情報(bào)收集
intentional or grossly negligent act 故意的或嚴(yán)重疏忽的作為
interest and fee income 利息和收費(fèi)收入
interest component of scheduled payments 排定進(jìn)度付款的利息部分
interest rate spreads 利差
interest rate swaps 利率掉期
interim real estate financing 不動(dòng)產(chǎn)過渡性融資
interim rent 暫行租金(在租金首付日應(yīng)付的租金)
intermediate twin-aisle 中程雙過道(指飛機(jī))
internal preference(所披露的信息嚴(yán)重扭曲時(shí)的)內(nèi)部參考 international financial leasing of equipment 國際設(shè)備融資租賃 international leasing community 國際租賃界
international registration requirement plan(飛機(jī)的)國際登記計(jì)劃要求
internationalization 國際化