FRM考試核心英語(yǔ)詞匯（O-Y）

最后修改：2020年5月 可使用Ctrl + F 鍵查找

O.

objection拒絕
obligations債務(wù)
obligopolies受權(quán)專營(yíng)部門
obligor債務(wù)人
obsolescence陳舊
occasional sales exemption偶然銷售豁免
OEC(original equipment cost)設(shè)備原值
off balance sheet financing表外融資
off-balance sheet securitizations資產(chǎn)負(fù)債表外證券化
offering and sale發(fā)售和出售
official tax depreciation tables官方（制訂的）稅收折舊表
off-lease equipment退租設(shè)備
offsetting claims抵銷請(qǐng)求權(quán)
omission不作為
on-condition parts（飛機(jī)上）根據(jù)具體情況決定可否使用的部件
one-off program（賣主的對(duì)誰(shuí)都一樣的）統(tǒng)一銷售計(jì)劃
one-stop shopping一站式采購(gòu)
one-way consumer truck rental business單程客戶載重汽車出租業(yè)務(wù)
Opening stock期初存貨
operating expense營(yíng)業(yè)費(fèi)用
operating leases經(jīng)營(yíng)租賃協(xié)議
operating leasing經(jīng)營(yíng)租賃
operational efficiency經(jīng)營(yíng)效率
OPIC(Oversea Private Insurance Corporation)海外私人保險(xiǎn)公司
option to buy購(gòu)買任擇權(quán)
option to purchase購(gòu)買任擇權(quán)
option to renewal續(xù)租任擇權(quán)
options期權(quán)
Order訂單
ordinary course常規(guī)過(guò)程
ordinary trusts普通信托
Organization expense開辦費(fèi)
organizational documents機(jī)構(gòu)文件
Original document原始單據(jù)
original collateral初始抵押品
original lease value租賃原值
originating lessor作為發(fā)起人的出租人
originator發(fā)起人
out-bound big-ticket leasing大宗出口租賃
Outlay支出
outpatient clinic門診診所
Output產(chǎn)量
outright purchase直接購(gòu)買
outright sale直銷
outsourcing外包
Overdraft透支
overcollateralization超額提供抵押
overhaul檢修
owner trust所有者信托
owner所有者
ownership interest所有權(quán)權(quán)益
ownership leases所有權(quán)租賃（對(duì)融資租賃實(shí)質(zhì)的形容）
ownership retention所有權(quán)的保留
ownership所有權(quán)

P.

packaging包裝
Packing credit打包放款
Packing expense包裝費(fèi)用
parameter參數(shù)
parent母公司
participants參與者
particular withholding tax特殊預(yù)提稅
partnership合伙企業(yè) 合伙
partners合作伙伴
parts sale（再處置中的）部件出售
parts部件 零件
Par value面值
Part payment部份付款
Partner合伙人
Partnership合伙
Partnership agreement合伙契約
party identification對(duì)當(dāng)事方的認(rèn)定
passive investment trust被動(dòng)投資信托
pass-through entity傳遞實(shí)體
Patent專利權(quán)
pattern模式
payee受款人
Payer付款人
Payment支付
Payroll工資單
payment amount支付金額
payment due已到期應(yīng)付款
payment of rentals租金支付
payors付款人
pay-through note定付 (證券)
peculiar tax shelter provision of liquidation proceeds對(duì)清算得款的特定避稅規(guī)定
penetration滲透
Pension年金
per se corporations本質(zhì)上的公司
percentage of sales銷售額的百分比
perfection完善、保全
performance業(yè)績(jī)、履行
periodic rate of return期回報(bào)率
peripheral（電腦的）外部設(shè)備
permanent funding activities長(zhǎng)期資金融通方式
permanent funding vehicles長(zhǎng)期性的融資工具
permission允許
permit執(zhí)照
Perpetual stock永續(xù)貨存
personal property leasing動(dòng)產(chǎn)租賃
personal property tax動(dòng)產(chǎn)稅
personal resume個(gè)人簡(jiǎn)歷
perspective（看問(wèn)題的）角度
Petty cash零用現(xiàn)金
physical deterioration物理性能的退化
Physical inventory實(shí)地盤存
Piece work wage計(jì)件工資
piercing the corporate veil捅破公司的面紗
place of taxation納稅地
placement放置
capital goods, plants or other equipment (the equipment)不動(dòng)產(chǎn)、廠場(chǎng)或其它設(shè)備（設(shè)備）
players參與者
pledge資產(chǎn)抵押
polarization（將目標(biāo)市場(chǎng)定位于某類規(guī)模客戶的）極化
policy of insurance保險(xiǎn)單
portfolio concentration組合（中的設(shè)備類型的）集中程度
portfolio(投資)組合
possession占有
Postage郵費(fèi)
potential conflict潛在沖突
potential impairment潛在減損
power by the hour leases按每月使用小時(shí)支付租金的租賃
power generation發(fā)電
power transmission（電、氣、熱的）能源傳輸
practitioner從業(yè)者
predetermined period事先確定了的期間
preestablished floor預(yù)先設(shè)定的底價(jià)
preface前言
Preference share優(yōu)先股
prefund先行融資
prejudgment property recovery在法院裁決前先收回財(cái)產(chǎn)
prejudice損害
Preliminary expense開辦費(fèi)
premium保險(xiǎn)費(fèi)
pre-paid lease payments預(yù)付的租賃付款
present transfer即時(shí)轉(zhuǎn)移
present values現(xiàn)值
preservation of exist bank line現(xiàn)有銀行信貸額度的保留
presumption推論
pretax rate稅前利率
preventive maintenance預(yù)防性保養(yǎng)
price/performance curve性能價(jià)格曲線
prices indices價(jià)格指數(shù)
pricing quandary定價(jià)上的左右為難
pricing risk定價(jià)風(fēng)險(xiǎn)
Price價(jià)格
Price list價(jià)目表
pride of ownership對(duì)所有權(quán)的滿足感
primary servicer主服務(wù)者
prime interest rate基本利率
principal office and place主營(yíng)業(yè)地
principal本金
printer打印機(jī)
Printing and stationery文具印刷
prior written consent預(yù)先的書面同意
prior written notice預(yù)先的書面通知
priorities優(yōu)先權(quán)
private and public私人的或公共的
private carriers私人運(yùn)送人
private international law國(guó)際私法
private placement（對(duì)）特定對(duì)象（直接）銷售
private-label program（賣主同出租人聯(lián)手的）銷售計(jì)劃
privatization私有化
probability概率
proceedings pending未決程序
proceeds進(jìn)款
Proceed貨價(jià)收入
process nexus程序關(guān)系
Process cost system分步成本制
product產(chǎn)品
profit generation利潤(rùn)產(chǎn)生
profitable operation可營(yíng)利地運(yùn)用
profit-making hospital營(yíng)利性醫(yī)院
Profit利潤(rùn)
Profit and loss account損益表
Profit of the period本期利潤(rùn)
Profit sharing利益分派
Proforma invoice形式發(fā)票
program risk規(guī)劃風(fēng)險(xiǎn)
project finance項(xiàng)目融資
project risk項(xiàng)目風(fēng)險(xiǎn)
projected performance所規(guī)劃的業(yè)績(jī)
promise承諾
pronouncement公告
property tax財(cái)產(chǎn)稅
Property財(cái)產(chǎn)
proportionate fraction成比例的部分
proprietary hospital業(yè)主醫(yī)院
pros and cons有利有弊
prospectus章程
provisioning提取準(zhǔn)備金
provisions條款
Provision預(yù)提
proxy代理
prudential norms relevant to leasing涉及租賃的審慎性標(biāo)準(zhǔn)
PTT(postal and communication entities)郵電部門
public control公有
public deficit財(cái)政赤字
public deposit公眾存款
public distribution公開配售
public hearing公開聽證
public limited companies(在多數(shù)的大陸法系國(guó)家或地區(qū)內(nèi)的)公共有限公司
public offering公開發(fā)售
public works市政工程
publications出版物
public-held companies公眾持股（上市）公司
published rental rate公布的租金費(fèi)率
purchase money security interest定金擔(dān)保利益
Purchase購(gòu)貨
Purchase discount進(jìn)貨折扣
Purchase return進(jìn)貨退回
put option留置選擇權(quán)
pert項(xiàng)目評(píng)審法

Q.

QIBs（ qualified institutional buyers）合格的機(jī)構(gòu)買入人
QTE(qualified technological equipment)lease（美國(guó)稅法中所規(guī)定的計(jì)算機(jī)或外部設(shè)備、高技術(shù)電話站設(shè)備及高技術(shù)醫(yī)療設(shè)備等的）高技術(shù)設(shè)備租賃
quality spread質(zhì)量差幅
quantitative criteria量化標(biāo)準(zhǔn)
quid pro quo（經(jīng)營(yíng)租賃合同中的）讓步條件
quiet enjoyment right平靜行使權(quán)
quiet possessions平靜占有
quoting報(bào)價(jià)
Quotation報(bào)價(jià)

R.

rail car軌道車輛
raise fund籌集資金
ratification批準(zhǔn)
rating agencies評(píng)級(jí)代理機(jī)構(gòu)
ratings評(píng)定等級(jí)
Rate比率
ratio enhancement（財(cái)務(wù)）比率改善
Raw material原料
real person真人
real property and personal property不動(dòng)產(chǎn)和動(dòng)產(chǎn)
real rights物權(quán)
realization實(shí)現(xiàn)
realize the value實(shí)現(xiàn)價(jià)值
Rebate回扣
rebuttable presumption可予駁回的推定
receipts for services服務(wù)的收入
Receipt收據(jù)
Receivable應(yīng)收款
receivership破產(chǎn)接收
receivers破產(chǎn)受益人
recertification（由原制造商作出的）重新認(rèn)證
recognition of income收益確認(rèn)
record記錄
recoupment扣留
Recoup補(bǔ)償
recourse追索權(quán)
recoverability可回收程度
recoverable amount可回收金額
recover收回
Redemption償還
reduction減少
reference rate參考利率
refresh翻新
refundable security deposit期末應(yīng)退還的保證金
Refund退款
refurbishment翻新
regional jet支線飛機(jī)
regionalization區(qū)域化
registration process登記程序
registration rights登記權(quán)
regular periodic payment定期的規(guī)定的租金
regulatory factors管制因素
regulatory laws管制法律
reinvestment再投入
reject拒收
re-leasing再出租
relieve解除
remaining balance余額
remarketing obligations of the vendor賣主的再處置責(zé)任
remarketing再處置
remedy補(bǔ)救
REMIC（real estate mortgage investment conduit）不動(dòng)產(chǎn)抵押投資管道
remote contingency遙遠(yuǎn)的或有事件
removal拆除
Remittance匯款
renewing更新
rent commencement date租金首付日
rent curve depreciation按租金曲線折舊
rent租金
rental fleets短期出租車隊(duì)
rental house出租公司
rental income租金收入
rental market出租市場(chǎng)
rental of equipment設(shè)備出租
rental rates租金水平（費(fèi)率）
rental stream租金流
rental tax租金稅
rental yard出租公司
rentals payable應(yīng)付租金
rent-to-buy先租后買
rent-to-leases先以租賃合同方式租用后以融資租賃合同方式租入
rent-to-rent純粹租用
rent-to-re-rent（租入后）轉(zhuǎn)租
reorganization重組
repairs備件
repair修理 修理費(fèi)
repatriation（從別國(guó)）收回（租賃物）的風(fēng)險(xiǎn)
repayment償付
replacement servicers替代的服務(wù)者
replacements替換件
report報(bào)告
repossession重新占有
representations陳述
request for proposal投標(biāo)申請(qǐng)書
rescind撤銷
resell轉(zhuǎn)售
reserves儲(chǔ)備金
Reserve準(zhǔn)備
residual capture余值捕捉
residual exposure余值風(fēng)險(xiǎn)
residual guarantee余值擔(dān)保
residual income剩余所得
residual position余值地位（指出租人承擔(dān)余值風(fēng)險(xiǎn)的處境）
residual realization余值實(shí)現(xiàn)
residual risk余值風(fēng)險(xiǎn)
residual's carrying value（財(cái)務(wù)報(bào)表上的）殘值結(jié)存價(jià)值
Residual value剩余價(jià)值
resolution裁決
resources資源
retailers 'sales tax零售商銷售稅
retail零售
retaining保留
retain留存
Retailer零售商
retention rate（承租人的）留購(gòu)率
retention提留
retrospective application追溯性運(yùn)用
return provisions對(duì)返還的規(guī)定
returned asset返還的資產(chǎn)
Returns退貨
revolving loan facility循環(huán)貸款融通
Revenue收入
right to use使用權(quán)
risk sharing techniques風(fēng)險(xiǎn)分擔(dān)方法
risk-reducing pooling agreement風(fēng)險(xiǎn)減少共擔(dān)協(xié)議
risks and rewards incident to ownership隨附于所有權(quán)的風(fēng)險(xiǎn)和報(bào)酬
ROA(return on assets)資產(chǎn)回報(bào)率
road道路
roll-out process推進(jìn)程序
royalties特許使用權(quán)費(fèi)
rules of law法規(guī)
RVI(residual value insurance)余值保險(xiǎn)
r&d研究和開發(fā)
roce運(yùn)用資本報(bào)酬率

S.

safe harbor避風(fēng)港
safe-harbor leases避風(fēng)港租賃（對(duì)有避稅功能的租賃的形容）
safety standard安全標(biāo)準(zhǔn)
sales and leaseback售后回租
sales origination teams銷售開發(fā)團(tuán)隊(duì)
sales proceeds銷售收入
sales taxes銷售稅
sales volume銷售量
sales-aid leasing（專屬公司的）銷售協(xié)助型租賃
sales-type lease銷售型租賃
Sales銷貨
Sale return銷貨退回
Sale discount銷貨折扣
Salvage殘值
sample樣品
sampling樣品示例
Sample fee樣品
Salary薪金
scale擴(kuò)容
schedule進(jìn)度計(jì)劃、附表
scrap or salvage sale報(bào)廢或挑其中有價(jià)值的貴金屬出賣
Scrap廢料
Scrap value殘余價(jià)值
sealed bid sale密封標(biāo)價(jià)銷售
SEC（Security and Exchange Commission）（美國(guó)）證券交易委員會(huì)
secondary market breadth and depth二手市場(chǎng)的廣度及深度
secured creditor有擔(dān)保的債權(quán)人
secured financing有擔(dān)保的融資
secured or unsecured有擔(dān)?；驘o(wú)擔(dān)保的
secured party被擔(dān)保方
securitization assets證券化資產(chǎn)
securitization of leases and leased assets portfolio租賃協(xié)議及租賃資產(chǎn)組合證券化
securitization pool證券化池
securitization transactions證券化交易
security deposit保證金
security interest擔(dān)保權(quán)益
Securities證券
Security抵押品
self-help repossession自助性重新占有
self-insured corporations自保公司
selling price銷售價(jià)格
Selling commission銷貨傭金
Selling expense銷貨費(fèi)用
semiconductor chips半導(dǎo)體芯片
sensitivity analysis敏感性分析
separate component單獨(dú)部分
separate identity單獨(dú)身份
separate legal person單獨(dú)的法人
separate products不同的產(chǎn)品
separate, independent trustee單獨(dú)的、獨(dú)立的受托人
service tax服務(wù)稅
servicer（資產(chǎn)證券化中的）服務(wù)者
setoff抵銷
Share capital股份
Share certificate股票
Shareholder股東
shipping裝運(yùn)
shop visit（飛機(jī)的）拆下發(fā)電機(jī)的大修
Short term loan短期借款
signature簽署
significant date management capability對(duì)數(shù)據(jù)管理的重要能力
sign簽署
similarity相似性
simple finance leases簡(jiǎn)單融資租賃
single-aisle（飛機(jī)上的）單過(guò)道
small cost items低成本項(xiàng)目
SMEs中小型企業(yè)
societe anonyme股份有限公司（法國(guó)）
soft (oversupplied) market軟（供大于求）市場(chǎng)
software vendor軟件賣主
software軟件
sole shareholder單一股東
sole tax avoidance purpose純粹的避稅目的
Sole proprietorship獨(dú)資
sovereign risk主權(quán)風(fēng)險(xiǎn)
Spare parts配件
special priority rules特別優(yōu)先權(quán)規(guī)則
special purpose "bankruptcy remote" entity“不易破產(chǎn)”的專設(shè)實(shí)體
special purpose entity（SPE）特殊目的實(shí)體
specialist firm專業(yè)公司
specialized independents專業(yè)化的獨(dú)立的公司
specified order of seniority規(guī)定的先后順序
sponsored program贊助計(jì)劃
sponsor發(fā)起
SSAP 21（英國(guó)）租賃協(xié)議及租購(gòu)合同的會(huì)計(jì)處理
standard setters標(biāo)準(zhǔn)制訂者
Standard cost標(biāo)準(zhǔn)成本
state-of-art technology最新技術(shù)
status資格
statute法規(guī)
statutory protection法規(guī)上的保護(hù)
statutory regulations法定規(guī)定
stayed actions延緩的訴訟
step-down lease structure租金遞減的租賃方式
step-up lease structure租金遞增的租賃方式
stock and debt mutual funds股票和債務(wù)共同基金
stock exchange listing股票上市
Stock存貨
Stocktake盤點(diǎn)
Stock sheet存貨表
storage存儲(chǔ)
straight line basis直線法
straight-line depreciation直線法折舊
straight-line recognition直線法確認(rèn)
strategic recommendations戰(zhàn)略性建議
structural alternatives方式選擇
structures業(yè)務(wù)方式
structuring業(yè)務(wù)方式設(shè)計(jì)
sublease轉(zhuǎn)租賃
Subsidies補(bǔ)助金
subordinated debt obligation次級(jí)債券
subordinated interest次級(jí)權(quán)益
subordinated tranche次級(jí)份額
subordinated次級(jí)的
subordination從屬化
substance over form實(shí)質(zhì)先于形式
substantive consolidation實(shí)質(zhì)性合并
substantive owner實(shí)質(zhì)上的所有權(quán)人
substitute取代
successors繼承人
suits訟案
sunk cost method滯留成本法（不定期續(xù)租時(shí)經(jīng)營(yíng)租賃出租人采用以實(shí)收租金金額計(jì)提折舊的方法）
superior title or right優(yōu)先所有權(quán)或權(quán)利
supervise監(jiān)管
supervisory process監(jiān)管程序
supplier供貨人
supplier-type warranty供貨商（所提供的）擔(dān)保
supply agreement供貨協(xié)議
supply chain供應(yīng)鏈
supply contract供貨合同
Surplus盈余
supportable standard站得住腳的標(biāo)準(zhǔn)
supported obligation被支持的債務(wù)
supporting activities補(bǔ)給活動(dòng)
Supporting document附表
surrender返還
survivability（合同到期后的）繼續(xù)有效程度
suspension延期
swap互換
synonyms同義詞
synthetic leases合成租賃協(xié)議
Sundry expense雜項(xiàng)用
Suspense account暫記賬戶
ssap標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)公告
swot長(zhǎng)處和短處，機(jī)會(huì)和威脅分析

T.

T-account T型賬戶
take-off起飛
tangible and intangible assets有形和無(wú)形資產(chǎn)
target market目標(biāo)市場(chǎng)
target yield目標(biāo)收益率
Taxable profit可徵稅利潤(rùn)
Tax稅捐
tax appetite對(duì)減稅的興趣
tax base稅基
tax benefit transfer稅收利益轉(zhuǎn)移
tax code稅法
tax deductible expense可減稅的費(fèi)用
tax deferral延期納稅
tax depreciation稅收上的折舊
tax lease稅收租賃（指真實(shí)租賃，承租人的租金支出可直接抵扣）
tax nothing非納稅對(duì)象
tax ownership(美國(guó)稅法中的)稅收所有權(quán)
tax regulations稅務(wù)條例
tax risk稅收風(fēng)險(xiǎn)
tax saving節(jié)稅
tax shields避稅
tax status稅務(wù)法規(guī)
tax timing納稅時(shí)點(diǎn)
taxable income應(yīng)稅所得
taxable應(yīng)納稅的
taxation稅收
tax-exempt debt免稅債
tax-exempt entities免稅單位
tax-exempt issuers免稅發(fā)行者
tax-exempt market免稅市場(chǎng)
taxpayer納稅人
tqm全面質(zhì)量管理
tax稅
technological obsolescence技術(shù)老化
technological orientation技術(shù)上的定位
telecommunications電信
teledensity電信密度（指每百個(gè)居民擁有的通信線路數(shù)）
tender提交
terminate終止
termination penalty提前結(jié)束時(shí)的罰金
terminology術(shù)語(yǔ)
terrestrial and satellite wireless system地面及衛(wèi)星無(wú)線系統(tǒng)
Temporary payment暫付款
Temporary receipt暫收款
the four pillars（支撐租賃交易的）四大支柱
the six phase of leasing cycles租賃周期的六個(gè)階段
theocratic legal system神權(quán)法制
therapeutic equipment治療設(shè)備
third-party logistics第三方后勤
threshold門坎
time pattern時(shí)間模式
Time deposit定期存款
time to market（一個(gè)新產(chǎn)品從構(gòu)思到實(shí)際推入市場(chǎng)所用的時(shí)間）上市時(shí)間
titleholder所有權(quán)人
title所有權(quán)
titling trust產(chǎn)權(quán)信托
toll（路橋隧道等的）通行費(fèi)
total gross investment毛出資總額
total solution全面解決方案
Total合計(jì)
Total cost總成本
TRAC（Terminal Rental Adjustment Clause）leases期末租金調(diào)整條款租賃協(xié)議
track卡車
trade discount貿(mào)易折扣
trade names商品牌號(hào)
trade tax add-backs貿(mào)易稅附加返還
trade tax貿(mào)易稅
Trade creditor進(jìn)貨客戶
Trade debtor銷售客戶
Trademark商標(biāo)
trade-in回購(gòu)
traditional contract of hire傳統(tǒng)的租借合同
traditional rental傳統(tǒng)出租
training培訓(xùn)
TRALA（美國(guó)）載重汽車出租及租賃協(xié)會(huì)
tranches組別
tranching分組
transaction costs交易成本
transaction privilege(sale)tax交易特許（銷售）稅
transaction tax交易稅
transactions交易
Transfer voucher轉(zhuǎn)賬傳票
transferors出讓人
transfer轉(zhuǎn)移 轉(zhuǎn)賬
transit district tax地區(qū)通過(guò)稅
transportation運(yùn)輸 運(yùn)輸費(fèi)
treasury locks庫(kù)存鎖定
treasury securities國(guó)庫(kù)券
treatment equipment治療設(shè)備
trigger events觸發(fā)器事件
trip leases鐵路車輛的短期租賃
triple net三方網(wǎng)絡(luò)
Trial balance試算表
truck卡車
true leases真實(shí)租賃協(xié)議
true lease真實(shí)租賃
trust account信托賬戶
Trust信托
Trust Indenture Act信托契約法
trustee受托人
tunnels隧道
turnaround time周轉(zhuǎn)時(shí)間
Turnover營(yíng)業(yè)額
Traveling差旅費(fèi)
type類型

U.

UCC(Uniform Commercial Code)（美國(guó)）統(tǒng)一商法典
ultimate useful life最終可用壽命
unamortized residual value（經(jīng)營(yíng)租賃中）未攤銷的余值
Unappropriated surplus未分配盈余
Unit cost單位成本
Unlimited company無(wú)限公司
Unlimited liability無(wú)限責(zé)任
Unpaid dividend未付股利
uncertainty不確定性
uncollectible lease payments receivable應(yīng)收未收租賃付款
undersecured creditor未被全額擔(dān)保的債權(quán)人
understated被少報(bào)的
underwater縮水
underwriting and credit policies保險(xiǎn)和信貸政策
underwriting commission承銷傭金
underwriting standard保險(xiǎn)標(biāo)準(zhǔn)
underwriting保險(xiǎn)
unearned finance income未實(shí)現(xiàn)財(cái)務(wù)收益
unguaranteed residual value無(wú)擔(dān)保的殘值
Unidroit Conventions on International Financial Leasing國(guó)際統(tǒng)一私法協(xié)會(huì)國(guó)際融資租賃公約
unit price單價(jià)
universal lease documentation租賃協(xié)議通用文本
unrated無(wú)信用等級(jí)的
unreimbursable不能回收的
unsecured creditor無(wú)擔(dān)保的債權(quán)人
unsecuritizable不可證券化的
upgrade升級(jí)
ups and collars上下限
US federal income taxes美國(guó)聯(lián)邦所得稅
US Internal Revenue Service code美國(guó)國(guó)家稅務(wù)局法規(guī)
usage leases使用權(quán)租賃（對(duì)經(jīng)營(yíng)租賃的形容）
use tax使用稅
used equipment leasing用過(guò)的設(shè)備的租賃
useful life有用壽命
utility設(shè)施
utilization leases（美國(guó)鐵路上采用的）軌道使用租賃

V.

valuation估值 估價(jià)
Value價(jià)值
value ratio價(jià)值比
value-added services增值服務(wù)
valuing定值
var iables變量
var iation in return回報(bào)波動(dòng)
var iation波動(dòng)
VAT(value added taxes)增值稅
vendor agreements賣主協(xié)議
vendor finance賣主融資
vendor leasing programs賣主租賃計(jì)劃
vendor reputation and viability賣主的聲譽(yù)和活力
vendor賣主
venture leases風(fēng)險(xiǎn)租賃
verifiable case經(jīng)得起檢驗(yàn)的案例
vibrant有活力的
vicarious liability轉(zhuǎn)承債務(wù)
virtual ownership實(shí)際上的所有權(quán)
volatility波動(dòng)性
vote control表決控制權(quán)
vote表決權(quán)
Voucher傳票

W.

warehousing倉(cāng)儲(chǔ)
warranty claim擔(dān)保請(qǐng)求權(quán)
warranty擔(dān)保
waste incineration垃圾焚燒
water supply and purification供水及凈化
Wage rate工資率
Wage工資
Wage allocation sheet工資分配表
Warehouse receipt倉(cāng)庫(kù)收據(jù)
weight權(quán)重
well-crafted contract clauses認(rèn)真草擬的合同條款
whale-minnow concept（靠租賃融資規(guī)模覆蓋市場(chǎng)的）大魚和（靠專業(yè)化租賃服務(wù)市場(chǎng)的）小魚論
whole sale躉賣
wide-body aircraft寬機(jī)身飛機(jī)
win-win event雙贏事件
withhold提留
withholding tax預(yù)提稅
working capital流動(dòng)資金
workshop on leasing租賃研討會(huì)
World Leasing Convention世界租賃大會(huì)
wrap leases互換型租賃協(xié)議
write-off減記、沖銷

Y.

yield curve收益曲線縮略語(yǔ)