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J 机场airports （铁路）机车 locomotive 机动车费 motor carrier fee 机构融资institutional finance 机构文件organizational document． （飞机的）机身airframe 机制mechanism 基本利率prime interest rate 基本租金（各期应付的租金）basic rent 基础设施infrastructure 基建费用 capital expenditure 级别 classes （将目标市场定位于某类规模客户的）极化polarization 即期实现current realization 即时转移present transfer 疾病 illness 集装箱container 计算机computer 技术上的定位technological orientation 技术老化technological obsolescence 记录 record 继承人 successors （合同到期后的）继续有效程度survivability 价格指数prices indices 间接税 indirect tax 间接的银行租赁indirect bank leasing 兼并acquisitions 监管程序supervisory process 监管 supervise 监控 monitoring 检修 overhaul 检验inspection 检验报告inspection report 检验结果inspection findings 检验员inspector 减记 write-off 减少reduction (对)减税(的)兴趣tax appetite 减损detraction 简单融资租赁 simple finance leases 交付及验收程序delivery and acceptance process 交换exchange 交易transactions 交易成本transaction costs 交易税transaction tax 交易特许（销售）税transaction privilege(sale)tax 交易习惯和贸易惯例course of dealing and usage of trade 教育education 加入accession （美国的）加速成本回收的折旧MACRS depreciation 加速支付 accelerated payment 价值比value ratio 节税 tax saving 结论conclusion 接受acceptance 接受日 acceptance date 解除relieve 解除管制deregulation 解散dissolution (期限)届满(时)at the expiry 借款人 borrower 金融工具 financial instruments 金融公司finance companies 金融机构financial institution 金融证书financial instruments 金融资产证券化投资信托 FASIT (financial asset securitization investment trust) 金融资产 financial assets 进度计划 schedule 进口租赁in-bound leases 进款proceeds 近似approximation 竞争风险competitive risk 竞争者 competitor 经得起检验的案例verifiable case 经纪人费broker fee 经纪人 brokers 经济利益economic benefits 经济气候economic climate 经济上的所有权economic ownership 经济寿命economic life 经营效率 operational efficiency 经营租赁operating leasing 经营租赁协议operating leases 净财富税net worth tax 净出资余额net investment outstanding 净收益net earnings, net margin 净现金出资余额net cash investment outstanding 净应税收入net taxable income 净值net value 净租赁（指不附带任何技术服务的租赁）net lease （电脑租赁的）救灾服务disaster recovery services 绝对和无条件付款 absolute and unconditional payments 绝对责任条款hell-or high water clauses 绝症 fatal illness 拒绝objection 拒收reject K 卡车track 开票和收款 bill and collect 开支expenditure 抗辩defense 嵌入的embedded 可撤销的cancelable 可撤销性cancelability （固定利率中期融资）可得到程度availability of fixed rate medium-term financing 可抵扣程度deductibility 可收回程度collectibility, recoverability 可回收金额recoverable amount 可回收净额 net collectible value 可减税的费用tax deductible expense （信息传递中的）可连通性connectivility （美国）可替代最低税AMT (Alternative Minimum Tax) 可行使的exercisable 可营利地运用profitable operation 可予驳回的推定rebuttable presumption 可转换次级票据converted subordinated notes 客户customers 客户的购买周期customer's purchase cycle 客户联系customer contact 扣减deduction, abatement 扣留arrest, recoupment 扣押detention, levy 扣押抵债处置foreclosure disposition 会计处理accounting treatment 会计利益accounting benefits 会计期间 accounting period 会计政策accounting policies 会计准则accounting principle (对)会计准则(的)巧妙运用manipulation of accounting principle s 跨境融资 cross-border funding 宽机身飞机wide-body aircraft 宽松条款 lenient terms 库存锁定 treasury locks 亏损防堵loss containment 捆绑(在一起的)附加服务bundled additional services 捆绑（服务） bundling 扩容scale |
