C
差别待遇discrimination
财产税property tax
财务报告风险 financial reporting risk
财务报告外部风险external reporting risk
财务比率financial ratios
（财务）比率改变ratio enhancement
财务成份financial components
财务底线financial bottom line
财务成本finance charges
财务公司 finance companies
财务及其它收入 finance and other income
财务失真financial distortion
财务收益分配allocation of finance income
财务现实financial reality
财务营业额financial performance
财政赤字 public deficit
裁决 judgement, resolution
拆除removal
拆卸deinstallation
参考利率reference rate
参数parameter
参与者participants, players
（财务报表上的）残值结存价值 residual's carrying value
商品 product
产权信托titling trust
（房产）产业estate
超额提供抵押overcollateralization
超额扣减excess deduction
差别化differentiation
叉车forklift
仓储 warehousing
偿付repayment
常规过程ordinary course
常规出租 normal lease
长期出租合同long term rental contract
长期性的筹资工具 permanent funding vehicles
长期资金融通方法 permanent funding activities
陈旧 obsolescence
陈述式报告narrative report
陈述representations
成比率的部分proportionate fraction
承保人insurance carrier
承担责任程度 accountability
承诺commitment, promise
承认需要acknowledgement requirement
承认和实行外国仲裁裁决公约Convention on the Recognition and Enforcement of Foreign Arbitral Award
承销佣金underwriting commission
承租人lessee
（出租物由）承租人承建或承造的出租协议build-to-suit leases
承租人的意向lessee intent
程序关系process nexus
撤销rescind
持有人holders
冲突 conflict
冲销 write-off
充分披露 full disclosure
（由原制造商作出的）重新认证 recertification
重新占有repossession
重组reorganization
筹筹资金raise fund
集资本钱cosplayt of funds
集资风险funding risk, fund risk
集资途径funding resources
传递实体pass-through entity
传统出租 traditional rental
传统的租借合同 traditional contract of hire
革新innovation
次级的subordinated
次级份额subordinated tranche
次级权益subordinated interest
次级债券 subordinated debt obligation
从属化 subordination
从摇篮到墓地（指自始至终全程服务）from cradle to grave
从业者practitioner
凑整升水make-whole premium
出版物publications
出立票据issue notes
出叫人transferors
出资额capital contribution
出资 contributions
出租公司 rental house, rental yard
出租人lessor
出租人的内部职员 lessor's internal staff
出租市场 rental market
初始抵押品original collateral
初始的会计处置initial accounting
初始判例法initial case law
初始直接成本IDC
初始出租期限的届满expiration of the initial lease term
初始的租期initial lease term
储备金reserves
处置deposition
触发器事件trigger events
纯粹的避税目的sole tax avoidance purpose
纯粹租用rent-to-rent
存储storage
存货清册inventory
存款同意者deposit taker
存款支票户checking account
D
打印机 printer
大额项目big-ticket items
（欧洲国内各国的）国内法系国家civil law country
大修heavy maintenance
（飞机拆下发电机的）大修shop visit
大宗出口出租out-bound big-ticket leasing
大额资产large ticket asset
贷款loan
贷款型筹资loan-type financing
带宽 bandwidth
代理proxy
代理融通公司factoring company
单程顾客载重汽车出租业务one-way consumer truck rental business
单独部分 separate component
单独的法人separate legal person
单独身份separate identity
单独的、独立的受托人separate, independent trustee
单价unit price
单一股东sole shareholder
单一险种保险人monoline insurer
担保请求权warranty claim
担保权益security interest
担保出租 lease intended as security
担保 guarantee, warranty
当地法规 local statues
当地法律 local law
当局authority
当期及非当期负债current and non-current liabilities
当事方认定party identification
破产ends up
道路road
到期日maturity
到期应对款 payment due
德国破产法German Insolvency Act
（德国）生产责任法Act on Product Liability
（德国）买家信使用方法Consumer Credit Act
登记程序 registration process
登记权registration rights
等量化equalizing
低本钱项目small cosplayt items
抵销请求权offsetting claims
抵销 setoff
抵押贷款安排mortgage loan placement
抵押物跟踪规范 collateral tracking system
抵押物价值collateral value
抵押水平level of collateral
抵押物collateral
抵押物的指定同意constructive acceptance of collateral
抵御通涨 hedge against inflation
地方贸易税 municipal trade tax
地方税 local tax
地理上的距离 geographic distance
地面及卫星无线系统terrestrial and satellite wireless system
区域通过税transit district tax
递减出租方法 step-down lease structure
递延的贷款费deferred loan fees
递延所得税后净额 net of deferred taxes
递增出租方法 step-up lease structure
第三方后勤 third-party logistics
缔约本钱contracting cosplayt
缔约国 contracting states
电缆cable
电信telecommunications
电信密度（指每百个居民拥有些通信线路数）teledensity
邮件 electronic mail
定付 pay-through note
定价风险pricing risk
定价上的左右为难pricing quandary
定金down payment
定金担保利益purchase money security interest
按期的规定的租金regular periodic payment
概念definition
概念上的暧昧不明definitional maze
定值valuing
动产抵押chattel mortgage
动产税personal property tax
动产文据chattel paper
动产出租personal property leasing
动产出租协议 lease for movables
短期出租车队rental fleets
对价consideration
独立董事independent director
趸卖whole sale
多边投资担保署MIGA（Multilateral Investment Guarantee Agency）
多年的出租款项承付multi-years lease commitment
多个司法管辖区multiple jurisdiction
多元化persification
多元化的细微差别 perse nuances
多样性persity
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