| 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 aircraft registry 飛機登記 airframe （飛機的）機身 airports 機場 airworthiness directives （飛機的）適航指令 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 American Law Institute 美國法學會 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 aviation authority 民航當局 backed-up servicer 替補服務(wù)者 backhoe反鏟裝載機 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 byte字節(jié) cable TV network有線電視網(wǎng)絡(luò) cable電纜 cancelability可撤銷性 cancelable可撤銷的 capacity資格 capital allocation資本分派 capital constraint資金掣肘 capital contribution出資額 capital cost資本費用 capital expenditure基建費用 capital lease融資租賃協(xié)議 capital market資本市場 capitalize資本化 captive finance company專屬金融公司 captives專屬公司 carrying amount維持費用 carrying value賬面結(jié)存價值 case law案例法 cash collatera1現(xiàn)金抵押 cash election現(xiàn)金選擇 cash flow coverage ratio現(xiàn)金流償債能力比率 cash flow現(xiàn)金流 cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運用 casualty value要因價值（指租賃物毀壞或滅失時承租人應(yīng)付的賠償金額） casualty災(zāi)變、事故 CAT(computer-added tomograph)依靠電腦的層析X射線攝影機 category種類 causal sale偶然銷售 ceiling上限 cellular(mobile)移動通信 central authority中央集權(quán) certificate of acceptance接受證書、驗收證書 certificate of participation共享證書 certificate證書 charitable trust公益信托 chattel mortgage動產(chǎn)抵押 chattel paper動產(chǎn)文據(jù) checking account存款支票戶 checklists審核內(nèi)容清單 circuit board線路板 civil and commercial law 民商法 Civil Code（德國）民法典 civil law country（歐洲大陸各國的）大陸法系國家 claim 權(quán)利要求 classes級別 classification criteria歸類標準 classification determination類別的確定 classification indicators分類指標 classification of leases租賃協(xié)議分類 classification opinion分類觀點 classification process歸類過程 clawback (用附加稅)填補（福利開支） client顧客 clinic診所 collateral agent副代理人 collateral tracking system抵押物跟蹤制度 collateral value抵押物價值 collateralized by third party medical receivables due以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押 collateral抵押物 collect and disburse收取和支付 collectibility可收回程度 collection托收 comfort level方便程度 commerce clause商務(wù)條款 commercial risk商業(yè)風險 commercial terms商業(yè)條款 commissions傭金 commitment承諾 common carriage通用車隊 common law country（英美等）海洋法系國家 common trust共同信托 commonality通用性 compensate補償 competitive risk競爭風險 competitor競爭者 complex finance leases復(fù)雜的融資租賃 comprehensive income綜合收入 comptroller審計官 computer計算機 conceptual difference概念上的差別 concession period持有特許權(quán)的期間 concession讓步、特許 conclusion結(jié)論 conditional sales agreement附條件銷售協(xié)議 conditions of usage使用條件 conduit structure管道結(jié)構(gòu)(的公司) confidentiality保密性 configure改裝 conflict沖突 connectivility（信息傳遞中的）可連通性 consensual or non-consensual lien同意或非經(jīng)同意的留置權(quán) consent 同意 consideration對價 consolidation合并 constructive acceptance of collateral抵押物的指定接受 constructive sale推定出售 consulting and advisory services咨詢及顧問服務(wù) Consumer Credit Act（德國）消費者信用法 consumer price index消費者價格指數(shù) consumer secured transaction消費者有擔保交易 consumer transaction消費者交易 consumption tax消費稅 container集裝箱 contingent rental隨機租金 contingent rents隨機租金 continuation beyond the termination date終止日后的接續(xù) continuous and close customer contact同客戶持續(xù)而緊密的接觸 contract maintenance（對設(shè)備的）合同維修 contract origination合同開發(fā) contract pool合同池 contract portfolio合同組合 contract sales合同出售 contracting cost締約成本 contracting states 締約國 contracts for services服務(wù)合同 contractual provisions合同條款 contributions出資 Convention on the Recognition and Enforcement of Foreign Arbitral Award承認和執(zhí)行外國仲裁裁決公約 convention 公約 converted subordinated notes可轉(zhuǎn)換次級票據(jù) convincing case有說服力的案例 core framework核心框架 corporate aircraft公務(wù)（飛）機 corporate debt market公司債市場 corporate guarantees公司擔保 corporate income tax公司所得稅 corporation公司 correlation相關(guān)性 cost of capital資金成本 cost of funds籌資成本 cost of sale銷售成本 coterminous rate同期利率 counsel律師 counterclaim反訴 counterpart副本 course of dealing and usage of trade交易習慣和貿(mào)易慣例 covenants契約 coverage（保險中的）險別 crane起重機 credit and liquidity enhancement信用及流動性增級 credit card receivables信用卡應(yīng)收款 credit card信用卡 credit development信用變化 credit enhancement信用增級 credit history and profile信用記錄和規(guī)模 credit rating信用等級 credit risk allocation and management信用風險的分攤及管理 credit risk信用風險 credit underwriting process信用擔保程序 credit-based lessor立足于信用的出租人 credit-oriented lessor(經(jīng)營租賃中的)信貸導(dǎo)向型出租人 creditors債權(quán)人 creditworthiness信譽 criterion（衡量用的）標準 critical goals關(guān)鍵性目標 cross-border funding跨境融資 currency risk貨幣風險 current and non-current liabilities當期及非當期負債 current ratio流動比率 current realization即期實現(xiàn) cushion緩沖 customer contact客戶聯(lián)系 customer's purchase cycle客戶的購買周期 customers客戶 damage 損害 dampening effect削弱性效應(yīng) data transfer數(shù)據(jù)轉(zhuǎn)換 data transmission數(shù)據(jù)傳輸 DDC (dedicated contract carriage)指定車型及司機的合同車隊 dealer lessors供應(yīng)商出租人 debt capital債務(wù)資本 debt covenant債務(wù)契約 debt instruments債務(wù)證書 debt issuance costs債務(wù)發(fā)行成本 debt maturities債務(wù)期限 debt securities債務(wù)證券 debt service債息 debt-equity ratios自有資金負債率 debt-equity treatment債務(wù)－權(quán)益處理 debtor債務(wù)人 debt-to-equity ratio權(quán)益負債率 decay（機械設(shè)備的）腐蝕 declarations聲明 dedicated capacity carriage指定最低運輸量的合同車隊 dedicated carriage一應(yīng)俱全的車廂 deductibility可抵扣程度 deduction扣減 default違約 defeasance structures帶有廢止條款的結(jié)構(gòu) defense抗辯 deficiency claim損失索賠 deficiency損失、缺陷 definitional maze定義上的曖昧不明 definition定義 deflation通貨緊縮 deinstallation拆卸 delay in delivery 延遲交付 delinquencies拖欠 delivery and acceptance process交付及驗收程序 denunciation 退出 deposit account押金賬項 deposit taker存款接受者 deposition處置 depreciated value折余價值 depreciation allowance折舊提存 depreciation benefit折舊好處 depreciation deductions折舊抵扣 depreciation expense折舊費用 depreciation period折舊期間 deregulation解除管制 derivative financial instruments衍生的金融工具 designated location指定的位置 detention扣押 detraction減損 developed and mature market發(fā)達而成熟的市場 diagnostic equipment診斷設(shè)備 differentiation差別化 digitization數(shù)字化 diluted earning per share每股稀釋后收益 direct and consequential damage直接和間接損失 direct financing lease直接融資租賃 direct tax直接稅 disaster recovery services（電腦租賃的）救災(zāi)服務(wù) disclaimer免責 disclosure items披露項目 discount rate折現(xiàn)率 discounted present value折現(xiàn)值 discretion自由酌情處理 discrimination差別待遇 disguised credit sale變相信貸銷售 disguised purchaser of the leased asset經(jīng)過偽裝的租賃資產(chǎn)買入人（指融資租賃的承租人） dispute resolution process爭議解決程序 dissolution解散 distinction區(qū)別 distinctive triangular relationship 特有的三邊關(guān)系 distribution分配 diverse nuances多樣化的細微差別 diversification多樣化 diversity多樣性 dividends紅利 documentation文件制作及提供 domestic law 國內(nèi)法 double taxation agreement雙重課稅協(xié)議 double tax雙重稅 double-dip tax leases（租賃一方為美國法人而另一方不是美國法人時的）雙重所有權(quán)租賃協(xié)議 down payment定金 down time窩工時間 downgraded信用等級下降 downward sloped interest expense line趨降的利息費用曲線 draftsmanship（合同文本的）起草 due diligence應(yīng)有的審慎 durability耐久性 duration of delay拖延的持續(xù)時間 duress脅迫 early buyout提前買斷 early termination提前結(jié)束 earnings before minority interest少數(shù)權(quán)益前收益 earnings pattern收益模型 EBO (early buyout)提前買斷 economic benefits經(jīng)濟利益 economic climate經(jīng)濟氣候 economic life經(jīng)濟壽命 economic ownership經(jīng)濟上的所有權(quán) education教育 effective date生效日 effective ownership有效的所有權(quán) effective waiver of defenses（對）抗辯的有效放棄 effectiveness有效性 electronic mail電子郵件 eligibility合格性 embedded嵌入 emerging lease markets新興租賃市場 employee benefit plans雇員福利計劃 enactment實施 encumbrance留置權(quán) end-of-term consequences期末結(jié)果 end-of-term process期末程序 ends up倒閉 end-users最終用戶 enforceable強制性的 enforcing remedies實施補救 engine發(fā)動機 enhanced equipment trust certificate增級的設(shè)備信托證書 enter into force生效 entitlement權(quán)利資格 Environmental Liability Act（德國）環(huán)境責任法 EPS(earning per share)每股收益率 equalizing等量化 equipment cost設(shè)備成本 equipment defects設(shè)備瑕疵 equipment identification設(shè)備認定 equipment leasing industry設(shè)備租賃業(yè) equipment risk allocation and management設(shè)備風險的分擔及管理 Equipment Schedule設(shè)備清單 equitable owner衡平法上的所有權(quán)人 equity capital權(quán)益資本 equity contribution權(quán)益出資 equity in net loss of invests投資凈損失中的權(quán)益 equity insertion權(quán)益嵌入（指經(jīng)營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金） equity investor權(quán)益投資人 equity securities權(quán)益證券 ERISA（ Employee Retirement Income and Security Act）（美國）雇員退休收入及擔保法 escalation clauses自動調(diào)整條款 essential use實質(zhì)性使用 estate（房地產(chǎn)）產(chǎn)業(yè) estimated remaining period估計的剩余期間 estimated residual估計的余值 estimates估計 ETO(early termination option)（對）提前結(jié)束（的）任擇權(quán) evolution演變 excess cash過�，F(xiàn)金 excess deduction超額扣減 exchange交換 excise tax許可證稅 exclusive remarketing firms（只處置某類設(shè)備的）專業(yè)性再處置公司 executory cost執(zhí)行成本 exempt assets免稅資產(chǎn) exempt entity免稅機構(gòu) exercisable 可行使的 exercise price行使（某項權(quán)利，例如購買任擇權(quán)時的）價格 exhaustion損耗 Exhibit（契約性文件的）附件 EXIM bank（美國）進出口銀行 expenditure開支 expertise專長 expiration of the initial lease term初始租賃期限的屆滿 exposure to residual asset value所承擔的資產(chǎn)殘值風險 express warranty明示的擔保 extended retention of possession對占有的延伸提留 extension延期 external reporting risk財務(wù)報告引起的外部風險 |
| 課程名稱 | 老師 | 課時 | 試聽 | 報名 | 學費 |
|---|---|---|---|---|---|
| 二級口譯實務(wù) | 楊老師 | 60 | 試 聽 |  |
400元 |
| 三級口譯實務(wù) | 魯 暉 | 64 | 試 聽 | |
400元 |
| 二級筆譯實務(wù) | 王老師 | 43 | 試 聽 | |
400元 |
| 三級筆譯實務(wù) | 王老師 | 39 | 試 聽 | |
400元 |
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【責任編輯：蘇婧 糾錯】 |
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