enforcing remedies实施补救 engine发动机
enhanced equipment trust certificate增级的设备信托证书 enter into force生效 entitlement权利资格
Environmental Liability Act（德国）环境责任法 EPS(earning per share)每股收益率 equalizing等量化 equipment cost设备成本 equipment defects设备瑕疵 equipment identification设备认定 equipment leasing industry设备租赁业
equipment risk allocation and management设备风险的分担及管理 Equipment Schedule设备清单 equitable owner衡平法上的所有权人 equity capital权益资本 equity contribution权益出资
equity in net loss of invests投资净损失中的权益
equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金） equity investor权益投资人 equity securities权益证券
ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法 escalation clauses自动调整条款 essential use实质性使用 estate（房地产）产业
estimated remaining period估计的剩余期间 estimated residual估计的余值 estimates估计
ETO(early termination option)（对）提前结束（的）任择权 evolution演变 excess cash过剩现金 excess deduction超额扣减 exchange交换 excise tax许可证税
exclusive remarketing firms（只处置某类设备的）专业性再处置公司 executory cost执行成本 exempt assets免税资产 exempt entity免税机构 exercisable 可行使的
exercise price行使（某项权利，例如购买任择权时的）价格 exhaustion损耗
Exhibit（契约性文件的）附件 EXIM bank（美国）进出口银行 expenditure开支
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expertise专长
expiration of the initial lease term初始租赁期限的届满 exposure to residual asset value所承担的资产残值风险 express warranty明示的担保
extended retention of possession对占有的延伸提留 extension延期
external reporting risk财务报告引起的外部风险
英汉对照租赁相关用语词汇F-H
FAA(Federal Aviation Administration)(美国)联邦航空署 face value面值
factoring company代理融通公司
fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定） fair market value transactions公允市值交易 fair value公允价值
fair wear and tear合理磨损
FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁 FASIT (financial asset securitization investment trust)金融资产证券化投资信托 fatal illness绝症 features装置
federal income tax联邦所得税
Federal Tax Court（德国）联邦税务法庭 federally guaranteed mortgage联邦保证抵押 fee receivable应收费 fee subordination附加费
fee-based financing services以收费为基础的融资服备 Felalease拉美租赁协会 fiber optics光纤
fiduciary responsibilities受托责任 filing备案
finance and other income财务及其它收入 finance charges财务费用
finance companies金融公司、财务公司 finance lease laws融资租赁法律 finance lease融资租赁协议 financial assets金融资产 financial bottom line财务底线 financial components财务成份 financial distortion财务失真 financial institution金融机构
financial instruments金融证书，金融工具 financial leasing transaction融资租赁交易 financial leasing融资租赁
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financial lessor融资出租人 financial performance财务业绩 financial ratios财务比率 financial reality财务现实
financial reporting risk(因财务失真所导致的)财务报告风险 financial statement appearance资产负债表的表现 financial terms融资条件 financiers融资人
financing source融资来源 finding认定
firm term确定的条款
first amendment leases首期更改租赁协议
five different frameworks（作为租赁交易宏观环境的）五个不同的框架 fixed investment trust固定投资信托 fixed purchase option固定价格购买任择权 fixed rate固定利率 fixed wire有线(通信) fixture filing固定备案 flexibility灵活性
floating lease accrued interest receivable浮动租赁应计的应收利息 fluctuation波动
FMRV(fair market rental value)公允的租金市值 footnote disclosure通过附注披露 foreclosure disposition扣押抵债处置
foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿） forklift叉车
form report格式报告
forward rate agreement远期利率协议 forward start swaps远期掉期
four criteria（区别融资租赁和经营租赁的）四项标准 fractional interest零散权益 franchise特许权 fraud欺诈
free standing derivative instruments自力支撑的衍生工具 from cradle to grave从摇篮到坟墓（指自始至终全程服务） front-end payment前端支付 FSL(full-service lease)全程服务租赁 fuel use tax燃料使用税 full commitment全额承诺 full disclosure充分披露
full-payout versus non-full-payout全额支付还是非全额支付 full-payout全额支付
full-service lease全套服务租赁 fund appropriation拨款
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fund risk筹资风险
funding resources筹资渠道 funding risk筹资风险 furnish供应
future cash flow未来的现金流 future lease payment未来租赁付款
GAAP(generally accepted accounting principle)公认会计准则 gains收益
gear ratio资本充足率 gearing资本充足率
general intangible一般无形物 geographic distance地理上的距离 German Insolvency Act德国破产法 global leasing industry全球租赁业 global survey全球调查 globalization全球化 goods货物 goodwill商誉
governmental agency政府（指定的）代理机构 governmental body政府机构 governmental fund政府基金 governmental taking政府征用
GPTD(gross profit tax deferral)毛利税递延 grantor trust委托人信托 grantors委托人 grantor授予人 growth rate增长率
guaranteed residual value有担保的残值 guarantee担保 hallmark印记 hardware硬件
harmonization(在有着不同法规情况下的)协调 headings标题
health care merchant fund incorporation 保健商融资公司 health care receivables保健应收款 health care services保健服务 healthcare provider保健提供者 heavy maintenance大修 hedge against inflation抵御通涨 hedge套期保值 helicopters直升机
hell-or high water clauses绝对责任条款 high technology leasing高技术租赁 hire purchase agreement租购协议
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hire purchase contracts租购合同 hirer租入人 holders持有人 homogeneity同质性
hospitalization（到）医院治疗 hours of use（设备的）使用小时 hurdle rate最低可接受费率
英汉对照租赁相关用语词汇I-L
IAS(International Accounting Standard) 17国际会计准则 17 租赁 IDC(initial direct costs)初始直接费用 identification确认 idle capacity闲置的能力
IFC(International Finance Corporation)国际金融公司 illness疾病 illustration演示
immaterial items非实质性事项
immediately available fund立即可以得到的资金 impairment of assets资产减损 implementation执行
implicit interest rate隐含利率 implied acceptance默认接受
implied warranty or guarantee 暗示的担保 in-bound leases进口租赁
inception of the lease租赁协议开始日
income and expense recognition收入和支出的确认 income statement损益表 income tax所得税
incremental borrowing rate of interest新增借款利率 incurrance of an obligation义务的承担 indebtedness欠款 indemnification赔偿 indemnify保护
indenture trustee契约受托人 independent director独立董事
indexed rate指数利率（指跟着某个基准利率走的利率） index指数
indirect bank leasing间接的银行租赁 indirect tax间接税
individual lessees个人承租人 industrialization工业化 industry dynamics行业动向 industry lingo行话（行业内的暗语）
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