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
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
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
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
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）
information信息
infrastructure基础设施
infringement侵权
in-house expertise（该公司）自有的专长
initial accounting初始的会计处理
initial case law初始判例法
initial lease term初始的租期
innovation创新
in-place remarketing原地再处置
input tax投入税
insider transaction内部交易
insolvency破产
inspection findings检验结果
inspection report检验报告
inspection检验
inspector检验员
institutional finance机构融资
instrument工具、文据
insurance carrier承保人
insurance claims保险索赔
insurance coverage保险类别
insurance function保险功能
insurance policy保险单
intangible assets无形资产
intangible benefit无形权益
intellectual property right知识产权
intelligence gathering情报收集
intentional or grossly negligent act故意的或严重疏忽的作为
interest and fee income利息和收费收入
interest component of scheduled payments排定进度付款的利息部分
interest rate spreads利差
interest rate swaps利率掉期
interim real estate financing不动产过渡性融资
interim rent暂行租金（在租金首付日应付的租金）
intermediate twin-aisle中程双过道（指飞机）
internal preference（所披露的信息严重扭曲时的）内部参考
international financial leasing of equipment国际设备融资租赁
international leasing community国际租赁界
international registration requirement plan（飞机的）国际登记计划要求
internationalization国际化
Internet互联网
interperiod tax allocation各期之间的税收分配
invasion侵犯
inventory盘存、存货清册
investment company投资公司
investment grade credit rating投资等级信用评级
investment return投资回报
investors投资人
invoice发票
IOSCO(International Organization of Securities Commissions)证券委员会国际组织
IRC（Internal Revenue Code）（美国）国内税收法
irrevocable不可撤销的
IRS(Internal Revenue Service)(美国)国内税务局
issue notes出立票据
issuer发行人
IT assets信息技术资产
item项目
job qualification sheet职业资格证
judge法官
judgement裁决
judicial arena司法场所
judicially-assisted repossession司法协助重新占有
junk bonds垃圾债券
jurisdictions司法管辖区
label标记
landing gear（飞机的）起落架
landing着陆
language（合同中的）用语
large ticket asset大额资产
lease application租赁申请
lease fee租赁费（对租金中所含收益部分的形容）
lease for movables动产租赁协议
lease inception起租日
lease intended as security担保意向租赁
lease liabilities租赁负债
lease lines of credit租赁信贷限额
lease manager租赁协议管理人
lease portfolio租赁协议组合
lease registry租赁协议登记
lease tax租赁税
lease termination payment（为）提前结束（租赁协议而作的）支付
lease term租赁期限
lease versus purchase租还是买
leased assets租赁资产
leased equipment 租赁设备
leased items租赁物件
leased property租赁财产
leasehold租赁、租借
lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议
lease-purchase financing租购融资
leases租赁协议
Leaseurope欧洲租赁协会
leasing activities租赁业务
leasing agreement租赁协议
leasing arrangement租赁安排
leasing company租赁公司
leasing professionals租赁专业人员
leasing regulation对租赁的管制
leasing systems（手工的或电脑的）租赁业务管理系统
leasing's share of GDP租赁占国内生产总值的份额
leasing租赁
legal arrangement法律安排
legal consequences法律后果
legal entity法人
legal fees法律费
legal form法律形式
legal issue法律课题
legal ownership法定所有权
legal owner法定所有权人
legal right法定权利
legal risk法律风险
legal status法律地位
legal title法定所有权
legal treatment法律处理
legally empowered法律授权的
legitimate business purpose合法的营业目的
lenders放款人
lenient terms宽松条款
lessee intent承租人的意向
lessee承租人
lessor's internal staff出租人的内部人员
lessor出租人
letter of credit信用证
level of collateral抵押水平
leverage borrowings杠杆借款
leverage ratio资本充足率
leveraged lease杠杆租赁
levy扣押
liabilities负债
liberal depreciation rules自由折旧规则
license特许
licensing agreements许可证协议
licensing of lease activity对租赁业务的许可
lien date留置日
lien留置权
life-limited parts（飞机上）限制其使用小时的部件
limitation of liability责任限度
limited ability有限能力
limited liability company有限责任公司
liquidated damage损失赔偿金
liquidator 清算人
liquidity facility流动性融通
liquidity support流动性支持
liquidity现金支付能力
litigation诉讼
loans disguised as leases伪装成租赁的贷款
loan-type financing贷款型融资
loan贷款
lobby effort游说努力
local law当地法律
local statues当地法规
local tax地方税
location所在地
lock box account锁箱账户
lock box collection and sweep arrangement（银行的）锁箱和自动转存安排
locomotive（铁路）机车
long term rental contract长期出租合同
loss containment亏损防堵
loss ratio赔付率
losses损失
lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失
MACRS depreciation（美国的）加速成本回收的折旧
maintain reserves（飞机租赁中承租人承担的）保养准备金
maintenance contract维修保养合同
maintenance interval（飞机发电机的）维修间隔期
maintenance policies and procedures保养方针及程序
make-whole premium凑整升水
managerial reporting risk（财务报告导致的）管理层报告的风险
manipulation of accounting principles对会计准则的巧妙运用
manufacturer subsidy（来自）制造商（的）补贴
marginal tax rate边际税率
market friction市场摩擦
market imperfection市场的不完善
market participants市场参与者
market penetration市场渗透率
market rates of interest市场利率
market share市场份额
market size市场规模
market stability市场稳定性
marketplace市场环境
master lease illustration租赁协议正文
master lease主租赁协议
material facts重要事实
maturity到期日
means手段
measurement criteria衡量标准
mechanism机制
memory function备忘功能
mercantile-type sale商业性销售
merchantability适销性(经营租赁协议中的暗示保证)
merges合并
merit review process事实真相检查程序
middle-market leasing中级市场租赁
MIGA（Multilateral Investment Guarantee Agency）多边投资担保署
minimum capital最低资本
minimum lease payments receivable应收最小租赁付款
minimum lease terms最短租赁期限
minimum rental rate最低租金费率
mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则
mismatches不匹配
mitigate缓解（风险）
mobility移动性
model模式
modem“猫”（调制解调器）
modification 更改
monetary policy货币政策
money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）
monitoring监控
monoline insurer单一险种保险人
monopolies垄断部门
monopoly垄断
month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金
moratorium延缓履行
mortgage loan placement抵押贷款安排
motor carrier fee机动车费
MPD(maintenance planning document)维修计划书
MRI(magnetic resonance imaging)核磁共振成象
multiple jurisdiction涉及多个司法管辖区的
multi-years lease commitment多年的租赁款项承付
municipal trade tax地方贸易税
named owner指名的所有权人
narrative report陈述式报告
narrow-body aircraft窄机身飞机
nascent幼稚的
national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司
nationality国籍
NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员
会全国会议
negligence 过失
nenrenewal penalties期末若不留购或不续租时的罚金
net cash investment outstanding 净现金出资余额
net collectible value可回收净额
net earnings净收益
net financed assets已融资资产净额
net gain on sale of financing transactions融资交易出售的净利得
net investment outstanding净出资余额
net lease净租赁（指不附带任何技术服务的租赁）
net margin净收益
net of deferred taxes递延所得税后净额
net taxable income净应税收入
net value净值
net worth tax净财富税
network connection device网络联接器件
networks网络
new product family新产品系列
niche market可填补空缺的市场
noise 噪声
nominal price 名义价格
nominal purchase option名义价格购买任择权
non-accrual status不应计的状态
non-appropriation不得挪用
non-cancellable lease不可撤销的租赁协议
non-conforming equipment不合格设备
non-contracting states非缔约国
nondebt interest非债务利益
non-delivery未交付
nonexclusive remarketing firms综合性再处置公司
nonexistent不存在的
non-full-payout非全额支付
nonlabeled program(卖主同出租人各归各的)销售计划
nonoperating leasing非经营租赁
non-ownership for balance sheet不在资产负债表上资本化
nonpossessory pledge非占有的抵押
non-recourse sale of lease receivable对租赁应收款的无追索出售
non-substitution clause不得替代条款
nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧)
normal depreciable life正常可折旧寿命
normal lease常规租赁
normal terminations正常结束
notarization公证人的公证
notary system公证制度
notes secured by equipment设备抵押票据
notice of termination终止（租赁的）通知
number of lease payments租赁付款次数
objection拒绝
obligations债务
obligopolies受权专营部门
obligor债务人
obsolescence陈旧
occasional sales exemption偶然销售豁免
OEC(original equipment cost)设备原值
off balance sheet financing表外融资
off-balance sheet securitizations资产负债表外证券化
offering and sale发售和出售
official tax depreciation tables官方（制订的）税收折旧表
off-lease equipment退租设备
offsetting claims抵销请求权
omission 不作为
on-condition parts（飞机上）根据具体情况决定可否使用的部件
one-off program（卖主的对谁都一样的）统一销售计划
one-stop shopping一站式采购
one-way consumer truck rental business单程客户载重汽车出租业务
operating expense事业费
operating leases经营租赁协议
operating leasing经营租赁
operational efficiency经营效率
OPIC(Oversea Private Insurance Corporation)海外私人保险公司
option to buy 购买任择权
option to purchase购买任择权
option to renewal续租任择权
options期权
ordinary course常规过程
ordinary trusts普通信托
organizational documents机构文件
original collateral初始抵押品
original lease value租赁原值
originating lessor作为发起人的出租人
originator发起人
out-bound big-ticket leasing大宗出口租赁
outpatient clinic门诊诊所
outright purchase直接购买
outright sale直销
outsourcing外包
overcollateralization超额提供抵押
overhaul检修
owner trust所有者信托
owner 所有者
ownership interest所有权权益
ownership leases所有权租赁（对融资租赁实质的形容）
ownership retention所有权的保留
ownership所有权