commercial risk商业风险 commercial terms商业条款 commissions佣金 commitment承诺
common carriage通用车队
common law country（英美等）海洋法系国家 common trust共同信托 commonality通用性 compensate补偿 competitive risk竞争风险 competitor竞争者
complex finance leases复杂的融资租赁 comprehensive income综合收入 comptroller审计官 computer计算机
conceptual difference概念上的差别 concession period持有特许权的期间 concession让步、特许 conclusion结论
conditional sales agreement附条件销售协议 conditions of usage使用条件 conduit structure管道结构(的公司) confidentiality保密性 configure改装 conflict冲突
connectivility（信息传递中的）可连通性
consensual or non-consensual lien同意或非经同意的留置权 consent 同意 consideration对价 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咨询及顾问服务 Consumer Credit Act（德国）消费者信用法 consumer price index消费者价格指数
consumer secured transaction消费者有担保交易 consumer transaction消费者交易 consumption tax消费税 container集装箱
contingent rental随机租金 contingent rents随机租金
continuation beyond the termination date终止日后的接续 continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修
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contract origination合同开发 contract pool合同池 contract portfolio合同组合 contract sales合同出售 contracting cost缔约成本 contracting states 缔约国 contracts for services服务合同 contractual provisions合同条款 contributions出资
Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约 convention 公约
converted subordinated notes可转换次级票据 convincing case有说服力的案例 core framework核心框架 corporate aircraft公务（飞）机 corporate debt market公司债市场 corporate guarantees公司担保 corporate income tax公司所得税 corporation公司 correlation相关性 cost of capital资金成本 cost of funds筹资成本 cost of sale销售成本 coterminous rate同期利率 counsel律师 counterclaim反诉 counterpart副本
course of dealing and usage of trade交易习惯和贸易惯例 covenants契约
coverage（保险中的）险别 crane起重机
credit and liquidity enhancement信用及流动性增级 credit card receivables信用卡应收款 credit card信用卡
credit development信用变化 credit enhancement信用增级
credit history and profile信用记录和规模 credit rating信用等级
credit risk allocation and management信用风险的分摊及管理 credit risk信用风险
credit underwriting process信用担保程序 credit-based lessor立足于信用的出租人
credit-oriented lessor(经营租赁中的)信贷导向型出租人
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creditors债权人 creditworthiness信誉 criterion（衡量用的）标准 critical goals关键性目标 cross-border funding跨境融资 currency risk货币风险
current and non-current liabilities当期及非当期负债 current ratio流动比率 current realization即期实现 cushion缓冲
customer contact客户联系
customer's purchase cycle客户的购买周期 customers客户
英汉对照租赁相关用语词汇D-Edamage 损害
dampening effect削弱性效应 data transfer数据转换 data transmission数据传输
DDC (dedicated contract carriage)指定车型及司机的合同车队 dealer lessors供应商出租人 debt capital债务资本 debt covenant债务契约 debt instruments债务证书 debt issuance costs债务发行成本 debt maturities债务期限 debt securities债务证券 debt service债息
debt-equity ratios自有资金负债率 debt-equity treatment债务－权益处理 debtor债务人
debt-to-equity ratio权益负债率 decay（机械设备的）腐蚀 declarations声明
dedicated capacity carriage指定最低运输量的合同车队 dedicated carriage一应俱全的车厢 deductibility可抵扣程度 deduction扣减 default违约
defeasance structures带有废止条款的结构 defense抗辩
deficiency claim损失索赔 deficiency损失、缺陷
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definitional maze定义上的暧昧不明 definition定义 deflation通货紧缩 deinstallation拆卸 delay in delivery 延迟交付 delinquencies拖欠
delivery and acceptance process交付及验收程序 denunciation 退出 deposit account押金账项 deposit taker存款接受者 deposition处置
depreciated value折余价值 depreciation allowance折旧提存 depreciation benefit折旧好处 depreciation deductions折旧抵扣 depreciation expense折旧费用 depreciation period折旧期间 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减损
developed and mature market发达而成熟的市场 diagnostic equipment诊断设备 differentiation差别化 digitization数字化
diluted earning per share每股稀释后收益 direct and consequential damage直接和间接损失 direct financing lease直接融资租赁 direct tax直接税
disaster recovery services（电脑租赁的）救灾服务 disclaimer免责
disclosure items披露项目 discount rate折现率
discounted present value折现值 discretion自由酌情处理 discrimination差别待遇
disguised credit sale变相信贷销售
disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序 dissolution解散 distinction区别
distinctive triangular relationship 特有的三边关系 distribution分配
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diverse nuances多样化的细微差别 diversification多样化 diversity多样性 dividends红利
documentation文件制作及提供 domestic law 国内法
double taxation agreement双重课税协议 double tax双重税
double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议 down payment定金 down time窝工时间 downgraded信用等级下降
downward sloped interest expense line趋降的利息费用曲线 draftsmanship（合同文本的）起草 due diligence应有的审慎 durability耐久性
duration of delay拖延的持续时间 duress胁迫
early buyout提前买断 early termination提前结束
earnings before minority interest少数权益前收益 earnings pattern收益模型 EBO (early buyout)提前买断 economic benefits经济利益 economic climate经济气候 economic life经济寿命
economic ownership经济上的所有权 education教育 effective date生效日
effective ownership有效的所有权
effective waiver of defenses（对）抗辩的有效放弃 effectiveness有效性 electronic mail电子邮件 eligibility合格性 embedded嵌入
emerging lease markets新兴租赁市场 employee benefit plans雇员福利计划 enactment实施 encumbrance留置权
end-of-term consequences期末结果 end-of-term process期末程序 ends up倒闭 end-users最终用户 enforceable强制性的
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