FRM考試核心英語詞匯（E-N）

最后修改：2020年5月 可使用Ctrl + F 鍵查找

E.

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
Earnings業(yè)務(wù)收益
EBO (early buyout)提前買斷
economic benefits經(jīng)濟(jì)利益
economic climate經(jīng)濟(jì)氣候
economic life經(jīng)濟(jì)壽命
economic ownership經(jīng)濟(jì)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(jì)劃
enactment實(shí)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
Endorser背書人
end-users最終用戶
enforceable強(qiáng)制性的
enforcing remedies實(shí)施補(bǔ)救
engine發(fā)動機(jī)
enhanced equipment trust certificate增級的設(shè)備信托證書
enter into force生效
Entertainment交際費(fèi)
Enterprise企業(yè)
entitlement權(quán)利資格
Environmental Liability Act（德國）環(huán)境責(zé)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(rèn)定
equipment leasing industry設(shè)備租賃業(yè)
equipment risk allocation and management設(shè)備風(fēng)險(xiǎn)的分擔(dān)及管理
Equipment Schedule設(shè)備清單
Equipment設(shè)備
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(dān)保法
escalation clauses自動調(diào)整條款
essential use實(shí)質(zhì)性使用
estate（房地產(chǎn)）產(chǎn)業(yè) 財(cái)產(chǎn)
estimated remaining period估計(jì)的剩余期間
estimated residual估計(jì)的余值
estimates 估計(jì)概算
Estimated cost估計(jì)成本
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 交換兌換
Exchange loss兌換損失
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(jī)構(gòu)
exercisable可行使的
exercise price行使（某項(xiàng)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(jìn)出口銀行
expenditure開支 經(jīng)費(fèi)
expertise專長
Expense費(fèi)用
expiration of the initial lease term初始租賃期限的屆滿
exposure to residual asset value所承擔(dān)的資產(chǎn)殘值風(fēng)險(xiǎn)
express warranty明示的擔(dān)保
extended retention of possession對占有的延伸提留
extension延期
external reporting risk財(cái)務(wù)報(bào)告引起的外部風(fēng)險(xiǎn)
ep討論稿
eoq經(jīng)濟(jì)訂購批量

F.

FAA(Federal Aviation Administration)(美國)聯(lián)邦航空署
factoring company代理融通公司
Factor代理商
fair market value leases公允市值租賃（指租金按租賃市場的常見數(shù)額來確定）
fair market value transactions公允市值交易
Face value票面價值 公平價值
fair wear and tear合理磨損
FASB(Federal Accounting Standards Board) 13（美國）財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會第13 號說明：租賃
FASIT (financial asset securitization investment trust)金融資產(chǎn)證券化投資信托
fatal illness絕癥
features裝置
federal income tax聯(lián)邦所得稅
Federal Tax Court（德國）聯(lián)邦稅務(wù)法庭
federally guaranteed mortgage聯(lián)邦保證抵押
fee receivable應(yīng)收費(fèi)
fee subordination附加費(fèi)
fee-based financing services以收費(fèi)為基礎(chǔ)的融資服備
Felalease拉美租賃協(xié)會
fiber optics光纖
fiduciary responsibilities受托責(zé)任
filing備案
finance and other income財(cái)務(wù)及其它收入
finance charges財(cái)務(wù)費(fèi)用
finance companies金融公司、財(cái)務(wù)公司
finance lease laws融資租賃法律
finance lease融資租賃協(xié)議
financial assets金融資產(chǎn)
financial bottom line財(cái)務(wù)底線
financial components財(cái)務(wù)成份
financial distortion財(cái)務(wù)失真
financial institution金融機(jī)構(gòu)
financial instruments金融證書，金融工具
financial leasing transaction融資租賃交易
financial leasing融資租賃
financial lessor融資出租人
financial performance財(cái)務(wù)業(yè)績
financial ratios財(cái)務(wù)比率
financial reality財(cái)務(wù)現(xiàn)實(shí)
financial reporting risk(因財(cái)務(wù)失真所導(dǎo)致的)財(cái)務(wù)報(bào)告風(fēng)險(xiǎn)
financial statement appearance資產(chǎn)負(fù)債表的表現(xiàn)
Financial statement財(cái)務(wù)報(bào)表
Financial year財(cái)政年度
financial terms融資條件
financiers融資人
financing source融資來源
finding認(rèn)定
firm term確定的條款
first amendment leases首期更改租賃協(xié)議
five different frameworks（作為租賃交易宏觀環(huán)境的）五個不同的框架
fixed investment trust固定投資信托
fixed purchase option固定價格購買任擇權(quán)
fixed rate固定利率
Fixed asset固定資產(chǎn)
Fixed cost固定成本
Fixed deposit定期存款
Fixed expense固定費(fèi)用
fixed wire有線(通信)
fixture filing固定備案
flexibility靈活性
floating lease accrued interest receivable浮動租賃應(yīng)計(jì)的應(yīng)收利息
fluctuation波動
FMRV(fair market rental value)公允的租金市值
foreclosure disposition扣押抵債處置
foreclosure了結(jié)抵押（抵押權(quán)人按規(guī)定拍賣抵押物以受償）
forklift叉車
form report格式報(bào)告
forward rate agreement遠(yuǎn)期利率協(xié)議
forward start swaps遠(yuǎn)期掉期
Foreman工頭
four criteria（區(qū)別融資租賃和經(jīng)營租賃的）四項(xiàng)標(biāo)準(zhǔn)
fractional interest零散權(quán)益
franchise特許權(quán) 專營權(quán)
Freight運(yùn)費(fèi)
Funds資金
fraud欺詐
free standing derivative instruments自力支撐的衍生工具
from cradle to grave從搖籃到墳?zāi)梗ㄖ缸允贾两K全程服務(wù)）
front-end payment前端支付
FSL(full-service lease)全程服務(wù)租賃
fuel use tax燃料使用稅
full commitment全額承諾
full disclosure充分披露
full-payout versus non-full-payout全額支付還是非全額支付
full-payout全額支付
full-service lease全套服務(wù)租賃
fund appropriation撥款
fund risk籌資風(fēng)險(xiǎn)
funding resources籌資渠道
funding risk籌資風(fēng)險(xiǎn)
furnish供應(yīng)
Finished goods制成表
Finished parts制成零件
future cash flow未來的現(xiàn)金流
future lease payment未來租賃付款
fifo先進(jìn)先出法

G.

GAAP(generally accepted accounting principle)公認(rèn)會計(jì)準(zhǔn)則
gains收益
gear ratio資本充足率
gearing資本充足率
general intangible一般無形物
General expense總務(wù)費(fèi)用
General ledger總分類賬
geographic distance地理上的距離
German Insolvency Act德國破產(chǎn)法
global leasing industry全球租賃業(yè)
global survey全球調(diào)查
globalization全球化
goods貨物
Goods in transit在運(yùn)貨物
goodwill商譽(yù)
governmental agency政府（指定的）代理機(jī)
Government bonds政府債券
governmental body政府機(jī)構(gòu)
governmental fund政府基金
governmental taking政府征用
GPTD(gross profit tax deferral)毛利稅遞延
grantor trust委托人信托
grantors委托人
grantor授予人
growth rate增長率
Gross profit毛利
guaranteed residual value有擔(dān)保的殘值
guarantee擔(dān)保 保證
Guarantor保證

H.

hallmark印記
hardware硬件
harmonization(在有著不同法規(guī)情況下的)協(xié)調(diào)
headings標(biāo)題
health care merchant fund incorporation保健商融資公司
health care receivables保健應(yīng)收款
health care services保健服務(wù)
healthcare provider保健提供者
heavy maintenance大修
hedge against inflation抵御通漲
hedge套期保值
helicopters直升機(jī)
hell-or high water clauses絕對責(zé)任條款
high technology leasing高技術(shù)租賃
hire purchase agreement租購協(xié)議
hire purchase contracts租購合同
hirer租入人
holders持有人
homogeneity同質(zhì)性
hospitalization（到）醫(yī)院治療
hours of use（設(shè)備的）使用小時
hurdle rate最低可接受費(fèi)

I.

IAS(International Accounting Standard) 17國際會計(jì)準(zhǔn)則 17 租賃
IDC(initial direct costs)初始直接費(fèi)用
identification確認(rèn)
idle capacity閑置的能力
Idle time停工時間
IFC(International Finance Corporation)國際金融公司
illness疾病
illustration演示
immaterial items非實(shí)質(zhì)性事項(xiàng)
immediately available fund立即可以得到的資金
impairment of assets資產(chǎn)減損
implementation執(zhí)行
implicit interest rate隱含利率
implied acceptance默認(rèn)接受
Import duty進(jìn)口稅
implied warranty or guarantee暗示的擔(dān)保
in-bound leases進(jìn)口租賃
inception of the lease租賃協(xié)議開始日
income and expense recognition收入和支出的確認(rèn)
Income收入
Income tax所得稅
Income from joint venture合營收益
Income from sale of assets出售資產(chǎn)收入
income statement損益表
incremental borrowing rate of interest新增借款利率
incurrance of an obligation義務(wù)的承擔(dān)
indebtedness欠款
indemnification賠償
indemnify保護(hù)
indenture trustee契約受托人
independent director獨(dú)立董事
indexed rate指數(shù)利率（指跟著某個基準(zhǔn)利率走的利率）
index指數(shù)
Indirect cost間接成本
Indirect expense間接費(fèi)用
Indirect labour間接人工
indirect bank leasing間接的銀行租賃
indirect tax間接稅
individual lessees個人承租人
industrialization工業(yè)化
industry dynamics行業(yè)動向
industry lingo行話（行業(yè)內(nèi)的暗語）
Indorsement背書
information信息
infrastructure基礎(chǔ)設(shè)施
infringement侵權(quán)
in-house expertise（該公司）自有的專長
initial accounting初始的會計(jì)處理
initial case law初始判例法
initial lease term初始的租期
innovation創(chuàng)新
in-place remarketing原地再處置
input tax投入稅
insider transaction內(nèi)部交易
insolvency破產(chǎn)
inspection findings檢驗(yàn)結(jié)果
inspection report檢驗(yàn)報(bào)告
inspection檢驗(yàn)
inspector檢驗(yàn)員
Installment分期付款
institutional finance機(jī)構(gòu)融資
instrument工具、文據(jù)
insurance carrier承保人
insurance claims保險(xiǎn)索賠
insurance coverage保險(xiǎn)類別
insurance function保險(xiǎn)功能
insurance policy保險(xiǎn)單
intangible assets無形資產(chǎn)
intangible benefit無形權(quán)益
intellectual property right知識產(chǎn)權(quán)
intelligence gathering情報(bào)收集
intentional or grossly negligent act故意的或嚴(yán)重疏忽的作為
interest and fee income利息和收費(fèi)收入
interest component of scheduled payments排定進(jìn)度付款的利息部分
interest rate spreads利差
interest rate swaps利率掉期
interim real estate financing不動產(chǎn)過渡性融資
Interest利息
Interest rate利率
Interest received利息收入
interim rent暫行租金（在租金首付日應(yīng)付的租金）
intermediate twin-aisle中程雙過道（指飛機(jī)）
internal preference（所披露的信息嚴(yán)重扭曲時的）內(nèi)部參考
international financial leasing of equipment國際設(shè)備融資租賃
international leasing community國際租賃界
international registration requirement plan（飛機(jī)的）國際登記計(jì)劃要求
internationalization國際化
Internet互聯(lián)網(wǎng)
interperiod tax allocation各期之間的稅收分配
Inter office account內(nèi)部往來
Intrinsic value內(nèi)在價值
invasion侵犯
inventory盤存、存貨清冊
investment company投資公司
investment grade credit rating投資等級信用評級
investment return投資回報(bào)
investors投資人
invoice發(fā)票
Inventory存貨
Investment投資
Investment income投資收益
Invoice發(fā)票
Item項(xiàng)目
IOSCO(International Organization of Securities Commissions)證券委員會國際組織
IRC（Internal Revenue Code）（美國）國內(nèi)稅收法
irrevocable不可撤銷的
IRS(Internal Revenue Service)(美國)國內(nèi)稅務(wù)局
issue notes出立票據(jù)
issuer發(fā)行人
Insurance保險(xiǎn)
IT assets信息技術(shù)資產(chǎn)
iasc國際會計(jì)準(zhǔn)則委員會
ifac國際會計(jì)師聯(lián)合會
irr內(nèi)含報(bào)酬率

J.

Job cost工程成本
Joint venture短期合伙
Journal日記賬
job qualification sheet職業(yè)資格證
judge法官
judgement裁決
judicial arena司法場所
judicially-assisted repossession司法協(xié)助重新占有
junk bonds垃圾債券
jurisdictions司法管轄區(qū)
jit適時送達(dá)制

L.

label標(biāo)記
landing gear（飛機(jī)的）起落架
landing著陸
language（合同中的）用語
large ticket asset大額資產(chǎn)
Labour人工
Labour cost人工成本
Land土地
lease application租賃申請
lease fee租賃費(fèi)（對租金中所含收益部分的形容）
lease for movables動產(chǎn)租賃協(xié)議
lease inception起租日
lease intended as security擔(dān)保意向租賃
lease liabilities租賃負(fù)債
lease lines of credit租賃信貸限額
lease manager租賃協(xié)議管理人
lease portfolio租賃協(xié)議組合
lease registry租賃協(xié)議登記
lease tax租賃稅
lease termination payment（為）提前結(jié)束（租賃協(xié)議而作的）支付
lease term租賃期限
lease versus purchase租還是買
leased assets租賃資產(chǎn)
leased equipment租賃設(shè)備
leased items租賃物件
leased property租賃財(cái)產(chǎn)
leasehold租賃、租借、租約
lease-in/lease-out（美國特有的為享受稅收待遇而在美國企業(yè)同外國企業(yè)之間訂立的）租入租出租賃協(xié)議
lease-purchase financing租購融資
leases租賃協(xié)議
Leaseurope歐洲租賃協(xié)會
leasing activities租賃業(yè)務(wù)
leasing agreement租賃協(xié)議
leasing arrangement租賃安排
leasing company租賃公司
leasing professionals租賃專業(yè)人員
leasing regulation對租賃的管制
leasing systems（手工的或電腦的）租賃業(yè)務(wù)管理系統(tǒng)
leasing's share of GDP租賃占國內(nèi)生產(chǎn)總值的份額
leasing租賃
Ledger分類賬
legal arrangement法律安排
legal consequences法律后果
legal entity法人
legal fees法律費(fèi)
legal form法律形式
legal issue法律課題
legal ownership法定所有權(quán)
legal owner法定所有權(quán)人
legal right法定權(quán)利
legal risk法律風(fēng)險(xiǎn)
legal status法律地位
legal title法定所有權(quán)
Legal expense律師費(fèi)
legal treatment法律處理
legally empowered法律授權(quán)的
Letter of credit信用狀
legitimate business purpose合法的營業(yè)目的
lenders放款人
lenient terms寬松條款
lessee intent承租人的意向
lessee承租人
lessor's internal staff出租人的內(nèi)部人員
lessor出租人
letter of credit信用證
level of collateral抵押水平
leverage borrowings杠桿借款
leverage ratio資本充足率
leveraged lease杠桿租賃
levy扣押
liabilities負(fù)債
liberal depreciation rules自由折舊規(guī)則
license特許
licensing agreements許可證協(xié)議
licensing of lease activity對租賃業(yè)務(wù)的許可
lien date留置日
lien留置權(quán)
life-limited parts（飛機(jī)上）限制其使用小時的部件
limitation of liability責(zé)任限度
limited ability有限能力
limited liability company有限責(zé)任公司
Limited company有限公司
Limited liability有限負(fù)債
Limited partnership有限合伙
liquidated damage損失賠償金
liquidator清算人
Liquidation清盤
liquidity facility流動性融通
liquidity support流動性支持
liquidity現(xiàn)金支付能力
litigation訴訟
loans disguised as leases偽裝成租賃的貸款
loan-type financing貸款型融資
loan貸款 借款
lobby effort游說努力
local law當(dāng)?shù)胤?/td>
local statues當(dāng)?shù)胤ㄒ?guī)
local tax地方稅
location所在地
lock box account鎖箱賬戶
lock box collection and sweep arrangement（銀行的）鎖箱和自動轉(zhuǎn)存安排
locomotive（鐵路）機(jī)車
long term rental contract長期出租合同
Long term liability長期負(fù)債
Loss損失
Loss on exchange兌換損失
loss containment虧損防堵
loss ratio賠付率
losses損失
lost sales losses出租人為了再處置收回的租賃物而失去出租新的租賃物的機(jī)會所帶來的損失
lifo后進(jìn)先出法

M.

Machinery equipment機(jī)器設(shè)備
MACRS depreciation（美國的）加速成本回收的折舊
maintain reserves（飛機(jī)租賃中承租人承擔(dān)的）保養(yǎng)準(zhǔn)備金
maintenance contract維修保養(yǎng)合同
maintenance interval（飛機(jī)發(fā)電機(jī)的）維修間隔期
maintenance policies and procedures保養(yǎng)方針及程序
make-whole premium湊整升水
managerial reporting risk（財(cái)務(wù)報(bào)告導(dǎo)致的）管理層報(bào)告的風(fēng)險(xiǎn)
manipulation of accounting principles對會計(jì)準(zhǔn)則的巧妙運(yùn)用
manufacturer subsidy（來自）制造商（的）補(bǔ)貼
Manufacturing expense制造費(fèi)用
Manufacturing cost制造成本
marginal tax rate邊際稅率
market friction市場摩擦
market imperfection市場的不完善
market participants市場參與者
market penetration市場滲透率
market rates of interest市場利率
market share市場份額
market size市場規(guī)模
market stability市場穩(wěn)定性
marketplace市場環(huán)境
Market price市價
master lease illustration租賃協(xié)議正文
master lease主租賃協(xié)議
material facts重要事實(shí)
Materials原村料
Material requisition領(lǐng)料單
maturity到期日
Medical fee醫(yī)藥費(fèi)
means手段
measurement criteria衡量標(biāo)準(zhǔn)
mechanism機(jī)制
Merchandise商品
memory function備忘功能
mercantile-type sale商業(yè)性銷售
merchantability適銷性(經(jīng)營租賃協(xié)議中的暗示保證)
merges合并
merit review process事實(shí)真相檢查程序
middle-market leasing中級市場租賃
MIGA（Multilateral Investment Guarantee Agency）多邊投資擔(dān)保署
minimum capital最低資本
minimum lease payments receivable應(yīng)收最小租賃付款
minimum lease terms最短租賃期限
minimum rental rate最低租金費(fèi)率
mirror-in/mirror-out principle（飛機(jī)返還時的維修狀況同交付時）一模一樣的原則
mismatches不匹配
Miscellaneous expense雜項(xiàng)費(fèi)用
mitigate緩解（風(fēng)險(xiǎn)）
mobility移動性
model模式
modem“貓”（調(diào)制解調(diào)器）
modification更改
monetary policy貨幣政策
money-over-money lease錢到錢的租賃（租賃業(yè)內(nèi)對融資租賃的俗稱）
monitoring監(jiān)控
monoline insurer單一險(xiǎn)種保險(xiǎn)人
monopolies壟斷部門
monopoly壟斷
month-to-month rentals（期滿但租賃物未退還時的）逐月收取的租金
moratorium延緩履行
Mortgage抵押
Mortgagor抵押人
Mortgagee承押人
mortgage loan placement抵押貸款安排
motor carrier fee機(jī)動車費(fèi)
Movable property動產(chǎn)
MPD(maintenance planning document)維修計(jì)劃書
MRI(magnetic resonance imaging)核磁共振成象
multiple jurisdiction涉及多個司法管轄區(qū)的
multi-years lease commitment多年的租賃款項(xiàng)承付

N.

named owner指名的所有權(quán)人
narrative report陳述式報(bào)告
narrow-body aircraft窄機(jī)身飛機(jī)
nascent幼稚的
national independent full-service leasing rental firms全國性的獨(dú)立全面服務(wù)租賃出租公司
nationality國籍
NCCUSL （ The National Conference of Commissioners on Uniform State Laws）（美國）統(tǒng)一州法律委員會全國會議
negligence過失
nenrenewal penalties期末若不留購或不續(xù)租時的罰金
net cash investment outstanding凈現(xiàn)金出資余額
net collectible value可回收凈額
net earnings凈收益
net financed assets已融資資產(chǎn)凈額
net gain on sale of financing transactions融資交易出售的凈利得
net investment outstanding凈出資余額
net lease凈租賃（指不附帶任何技術(shù)服務(wù)的租賃）
net margin凈收益
net of deferred taxes遞延所得稅后凈額
net taxable income凈應(yīng)稅收入
net value凈值
Net amount凈額
Net asset資產(chǎn)凈額
Net income凈收入
Net loss凈虧損
Net profit純利
net worth tax凈財(cái)富稅
network connection device網(wǎng)絡(luò)聯(lián)接器件
networks網(wǎng)絡(luò)
new product family新產(chǎn)品系列
niche market可填補(bǔ)空缺的市場
noise噪聲
nominal price名義價格
nominal purchase option名義價格購買任擇權(quán)
non-accrual status不應(yīng)計(jì)的狀態(tài)
non-appropriation不得挪用
non-cancellable lease不可撤銷的租賃協(xié)議
non-conforming equipment不合格設(shè)備
non-contracting states非締約國
nondebt interest非債務(wù)利益
non-delivery未交付
nonexclusive remarketing firms綜合性再處置公司
nonexistent不存在的
non-full-payout非全額支付
nonlabeled program(賣主同出租人各歸各的)銷售計(jì)劃
nonoperating leasing非經(jīng)營租賃
non-ownership for balance sheet不在資產(chǎn)負(fù)債表上資本化
nonpossessory pledge非占有的抵押
non-recourse sale of lease receivable對租賃應(yīng)收款的無追索出售
non-substitution clause不得替代條款
nontax lease非稅收租賃(指附條件銷售，其中承租人被視為稅收所有權(quán)人，可對租賃資產(chǎn)計(jì)提折舊)
normal depreciable life正?？烧叟f壽命
normal lease常規(guī)租賃
normal terminations正常結(jié)束
notarization公證人的公證
notary system公證制度
notes secured by equipment設(shè)備抵押票據(jù)
Notes票據(jù)
Notes payable應(yīng)付票據(jù)
Notes receivable應(yīng)收票據(jù)
notice of termination終止（租賃的）通知
number of lease payments租賃付款次數(shù)
npv凈現(xiàn)值