FRM考試核心英語詞匯（O-Y）
最后(hou)修改：2020年5月 可(ke)使用Ctrl + F 鍵查找
O.
| objection | 拒絕 |
| obligations | 債務 |
| obligopolies | 受權專營部門 |
| obligor | 債務人 |
| obsolescence | 陳舊 |
| occasional sales exemption | 偶然銷售豁免 |
| OEC(original equipment cost) | 設備原值 |
| off balance sheet financing | 表外融資 |
| off-balance sheet securitizations | 資產負債表外證券化 |
| offering and sale | 發售和出售 |
| official tax depreciation tables | 官方（制訂的）稅收折舊表 |
| off-lease equipment | 退租設備 |
| offsetting claims | 抵銷請求權 |
| omission | 不作為 |
| on-condition parts | （飛機上）根據具體情況決定可否使用的部件 |
| one-off program | （賣主的對誰都一樣的）統一銷售計劃 |
| one-stop shopping | 一站式采購 |
| one-way consumer truck rental business | 單程客戶載重汽車出租業務 |
| Opening stock | 期初存貨 |
| operating expense | 營業費用 |
| operating leases | 經營租賃協議 |
| operating leasing | 經營租賃 |
| operational efficiency | 經營效率 |
| OPIC(Oversea Private Insurance Corporation) | 海外私人保險公司 |
| option to buy | 購買任擇權 |
| option to purchase | 購買任擇權 |
| option to renewal | 續租任擇權 |
| options | 期權 |
| Order | 訂單 |
| ordinary course | 常規過程 |
| ordinary trusts | 普通信托 |
| Organization expense | 開辦費 |
| organizational documents | 機構文件 |
| Original document | 原始單據 |
| original collateral | 初始抵押品 |
| original lease value | 租賃原值 |
| originating lessor | 作為發起人的出租人 |
| originator | 發起人 |
| out-bound big-ticket leasing | 大宗出口租賃 |
| Outlay | 支出 |
| outpatient clinic | 門診診所 |
| Output | 產量 |
| outright purchase | 直接購買 |
| 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 | 所有權權益 |
| ownership leases | 所有權租賃（對融資租賃實質的形容） |
| ownership retention | 所有權的保留 |
| ownership | 所有權 |
P.
| packaging | 包裝 |
| Packing credit | 打包放款 |
| Packing expense | 包裝費用 |
| parameter | 參數 |
| parent | 母公司 |
| participants | 參與者 |
| particular withholding tax | 特殊預提稅 |
| partnership | 合伙企業 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 | 對當事方的認定 |
| passive investment trust | 被動投資信托 |
| pass-through entity | 傳遞實體 |
| Patent | 專利權 |
| 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 | 對清算得款的特定避稅規定 |
| penetration | 滲透 |
| Pension | 年金 |
| per se corporations | 本質上的公司 |
| percentage of sales | 銷售額的百分比 |
| perfection | 完善、保全 |
| performance | 業績、履行 |
| periodic rate of return | 期回報率 |
| peripheral | （電腦的）外部設備 |
| permanent funding activities | 長期資金融通方式 |
| permanent funding vehicles | 長期性的融資工具 |
| permission | 允許 |
| permit | 執照 |
| Perpetual stock | 永續貨存 |
| personal property leasing | 動產租賃 |
| personal property tax | 動產稅 |
| personal resume | 個人簡歷 |
| perspective | （看問題的）角度 |
| Petty cash | 零用現金 |
| physical deterioration | 物理性能的退化 |
| Physical inventory | 實地盤存 |
| Piece work wage | 計件工資 |
| 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) | 不動產、廠場或其它設備（設備） |
| players | 參與者 |
| pledge | 資產抵押 |
| polarization | （將目標市場定位于某類規模客戶的）極化 |
| policy of insurance | 保險單 |
| portfolio concentration | 組合（中的設備類型的）集中程度 |
| portfolio(投資) | 組合 |
| possession | 占有 |
| Postage | 郵費 |
| potential conflict | 潛在沖突 |
| potential impairment | 潛在減損 |
| power by the hour leases | 按每月使用小時支付租金的租賃 |
| power generation | 發電 |
| power transmission | （電、氣、熱的）能源傳輸 |
| practitioner | 從業者 |
| predetermined period | 事先確定了的期間 |
| preestablished floor | 預先設定的底價 |
| preface | 前言 |
| Preference share | 優先股 |
| prefund | 先行融資 |
| prejudgment property recovery | 在法院裁決前先收回財產 |
| prejudice | 損害 |
| Preliminary expense | 開辦費 |
| premium | 保險費 |
| pre-paid lease payments | 預付的租賃付款 |
| present transfer | 即時轉移 |
| present values | 現值 |
| preservation of exist bank line | 現有銀行信貸額度的保留 |
| presumption | 推論 |
| pretax rate | 稅前利率 |
| preventive maintenance | 預防性保養 |
| price/performance curve | 性能價格曲線 |
| prices indices | 價格指數 |
| pricing quandary | 定價上的左右為難 |
| pricing risk | 定價風險 |
| Price | 價格 |
| Price list | 價目表 |
| pride of ownership | 對所有權的滿足感 |
| primary servicer | 主服務者 |
| prime interest rate | 基本利率 |
| principal office and place | 主營業地 |
| principal | 本金 |
| printer | 打印機 |
| Printing and stationery | 文具印刷 |
| prior written consent | 預先的書面同意 |
| prior written notice | 預先的書面通知 |
| priorities | 優先權 |
| private and public | 私人的或公共的 |
| private carriers | 私人運送人 |
| private international law | 國際私法 |
| private placement | （對）特定對象（直接）銷售 |
| private-label program | （賣主同出租人聯手的）銷售計劃 |
| privatization | 私有化 |
| probability | 概率 |
| proceedings pending | 未決程序 |
| proceeds | 進款 |
| Proceed | 貨價收入 |
| process nexus | 程序關系 |
| Process cost system | 分步成本制 |
| product | 產品 |
| profit generation | 利潤產生 |
| profitable operation | 可營利地運用 |
| profit-making hospital | 營利性醫院 |
| Profit | 利潤 |
| Profit and loss account | 損益表 |
| Profit of the period | 本期利潤 |
| Profit sharing | 利益分派 |
| Proforma invoice | 形式發票 |
| program risk | 規劃風險 |
| project finance | 項目融資 |
| project risk | 項目風險 |
| projected performance | 所規劃的業績 |
| promise | 承諾 |
| pronouncement | 公告 |
| property tax | 財產稅 |
| Property | 財產 |
| proportionate fraction | 成比例的部分 |
| proprietary hospital | 業主醫院 |
| pros and cons | 有利有弊 |
| prospectus | 章程 |
| provisioning | 提取準備金 |
| provisions | 條款 |
| Provision | 預提 |
| proxy | 代理 |
| prudential norms relevant to leasing | 涉及租賃的審慎性標準 |
| PTT(postal and communication entities) | 郵電部門 |
| public control | 公有 |
| public deficit | 財政赤字 |
| public deposit | 公眾存款 |
| public distribution | 公開配售 |
| public hearing | 公開聽證 |
| public limited companies | (在多數的大陸法系國家或地區內的)公共有限公司 |
| public offering | 公開發售 |
| public works | 市政工程 |
| publications | 出版物 |
| public-held companies | 公眾持股（上市）公司 |
| published rental rate | 公布的租金費率 |
| purchase money security interest | 定金擔保利益 |
| Purchase | 購貨 |
| Purchase discount | 進貨折扣 |
| Purchase return | 進貨退回 |
| put option | 留置選擇權 |
| pert | 項目評審法 |
Q.
| QIBs（ qualified institutional buyers） | 合格的機構買入人 |
| QTE(qualified technological equipment)lease | （美國稅法中所規定的計算機或外部設備、高技術電話站設備及高技術醫療設備等的）高技術設備租賃 |
| quality spread | 質量差幅 |
| quantitative criteria | 量化標準 |
| quid pro quo | （經營租賃合同中的）讓步條件 |
| quiet enjoyment right | 平靜行使權 |
| quiet possessions | 平靜占有 |
| quoting | 報價 |
| Quotation | 報價 |
R.
| rail car | 軌道車輛 |
| raise fund | 籌集資金 |
| ratification | 批準 |
| rating agencies | 評級代理機構 |
| ratings | 評定等級 |
| Rate | 比率 |
| ratio enhancement | （財務）比率改善 |
| Raw material | 原料 |
| real person | 真人 |
| real property and personal property | 不動產和動產 |
| real rights | 物權 |
| realization | 實現 |
| realize the value | 實現價值 |
| Rebate | 回扣 |
| rebuttable presumption | 可予駁回的推定 |
| receipts for services | 服務的收入 |
| Receipt | 收據 |
| Receivable | 應收款 |
| receivership | 破產接收 |
| receivers | 破產受益人 |
| recertification | （由原制造商作出的）重新認證 |
| recognition of income | 收益確認 |
| record | 記錄 |
| recoupment | 扣留 |
| Recoup | 補償 |
| recourse | 追索權 |
| 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 | 期末應退還的保證金 |
| Refund | 退款 |
| refurbishment | 翻新 |
| regional jet | 支線飛機 |
| regionalization | 區域化 |
| registration process | 登記程序 |
| registration rights | 登記權 |
| regular periodic payment | 定期的規定的租金 |
| 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 | 賣主的再處置責任 |
| remarketing | 再處置 |
| remedy | 補救 |
| REMIC（real estate mortgage investment conduit） | 不動產抵押投資管道 |
| remote contingency | 遙遠的或有事件 |
| 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 |
| rental house | 出租公司 |
| rental income | 租金收入 |
| rental market | 出租市場 |
| rental of equipment | 設備出租 |
| rental rates | 租金水平（費率） |
| rental stream | 租金流 |
| rental tax | 租金稅 |
| rental yard | 出租公司 |
| rentals payable | 應付租金 |
| 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）轉租 |
| reorganization | 重組 |
| repairs | 備件 |
| repair | 修理 修理費 |
| repatriation | （從別國）收回（租賃物）的風險 |
| repayment | 償付 |
| replacement servicers | 替代的服務者 |
| replacements | 替換件 |
| report | 報告 |
| repossession | 重新占有 |
| representations | 陳述 |
| request for proposal | 投標申請書 |
| rescind | 撤銷 |
| resell | 轉售 |
| reserves | 儲備金 |
| Reserve | 準備 |
| residual capture | 余值捕捉 |
| residual exposure | 余值風險 |
| residual guarantee | 余值擔保 |
| residual income | 剩余所得 |
| residual position | 余值地位（指出租人承擔余值風險的處境） |
| residual realization | 余值實現 |
| residual risk | 余值風險 |
| residual's carrying value | （財務報表上的）殘值結存價值 |
| Residual value | 剩余價值 |
| 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）留購率 |
| retention | 提留 |
| retrospective application | 追溯性運用 |
| return provisions | 對返還的規定 |
| returned asset | 返還的資產 |
| Returns | 退貨 |
| revolving loan facility | 循環貸款融通 |
| Revenue | 收入 |
| right to use | 使用權 |
| risk sharing techniques | 風險分擔方法 |
| risk-reducing pooling agreement | 風險減少共擔協議 |
| risks and rewards incident to ownership | 隨附于所有權的風險和報酬 |
| ROA(return on assets) | 資產回報率 |
| road | 道路 |
| roll-out process | 推進程序 |
| royalties | 特許使用權費 |
| rules of law | 法規 |
| RVI(residual value insurance) | 余值保險 |
| r&d | 研究和開發 |
| roce | 運用資本報酬率 |
S.
| safe harbor | 避風港 |
| safe-harbor leases | 避風港租賃（對有避稅功能的租賃的形容） |
| safety standard | 安全標準 |
| sales and leaseback | 售后回租 |
| sales origination teams | 銷售開發團隊 |
| 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 | 擴容 |
| schedule | 進度計劃、附表 |
| scrap or salvage sale | 報廢或挑其中有價值的貴金屬出賣 |
| Scrap | 廢料 |
| Scrap value | 殘余價值 |
| sealed bid sale | 密封標價銷售 |
| SEC（Security and Exchange Commission） | （美國）證券交易委員會 |
| secondary market breadth and depth | 二手市場的廣度及深度 |
| secured creditor | 有擔保的債權人 |
| secured financing | 有擔保的融資 |
| secured or unsecured | 有擔保或無擔保的 |
| secured party | 被擔保方 |
| securitization assets | 證券化資產 |
| securitization of leases and leased assets portfolio | 租賃協議及租賃資產組合證券化 |
| securitization pool | 證券化池 |
| securitization transactions | 證券化交易 |
| security deposit | 保證金 |
| security interest | 擔保權益 |
| 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 | 銷售價格 |
| Selling commission | 銷貨傭金 |
| Selling expense | 銷貨費用 |
| semiconductor chips | 半導體芯片 |
| sensitivity analysis | 敏感性分析 |
| separate component | 單獨部分 |
| separate identity | 單獨身份 |
| separate legal person | 單獨的法人 |
| separate products | 不同的產品 |
| separate, independent trustee | 單獨的、獨立的受托人 |
| service tax | 服務稅 |
| servicer | （資產證券化中的）服務者 |
| setoff | 抵銷 |
| Share capital | 股份 |
| Share certificate | 股票 |
| Shareholder | 股東 |
| shipping | 裝運 |
| shop visit | （飛機的）拆下發電機的大修 |
| Short term loan | 短期借款 |
| signature | 簽署 |
| significant date management capability | 對數據管理的重要能力 |
| sign | 簽署 |
| similarity | 相似性 |
| simple finance leases | 簡單融資租賃 |
| single-aisle | （飛機上的）單過道 |
| small cost items | 低成本項目 |
| SMEs | 中小型企業 |
| societe anonyme | 股份有限公司（法國） |
| soft (oversupplied) market | 軟（供大于求）市場 |
| 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 | 獨資 |
| sovereign risk | 主權風險 |
| Spare parts | 配件 |
| special priority rules | 特別優先權規則 |
| special purpose "bankruptcy remote" entity | “不易破產”的專設實體 |
| special purpose entity（SPE） | 特殊目的實體 |
| specialist firm | 專業公司 |
| specialized independents | 專業化的獨立的公司 |
| specified order of seniority | 規定的先后順序 |
| sponsored program | 贊助計劃 |
| sponsor | 發起 |
| SSAP 21 | （英國）租賃協議及租購合同的會計處理 |
| standard setters | 標準制訂者 |
| Standard cost | 標準成本 |
| state-of-art technology | 最新技術 |
| status | 資格 |
| statute | 法規 |
| statutory protection | 法規上的保護 |
| statutory regulations | 法定規定 |
| 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 | 股票和債務共同基金 |
| stock exchange listing | 股票上市 |
| Stock | 存貨 |
| Stocktake | 盤點 |
| Stock sheet | 存貨表 |
| storage | 存儲 |
| straight line basis | 直線法 |
| straight-line depreciation | 直線法折舊 |
| straight-line recognition | 直線法確認 |
| strategic recommendations | 戰略性建議 |
| structural alternatives | 方式選擇 |
| structures | 業務方式 |
| structuring | 業務方式設計 |
| sublease | 轉租賃 |
| Subsidies | 補助金 |
| subordinated debt obligation | 次級債券 |
| subordinated interest | 次級權益 |
| subordinated tranche | 次級份額 |
| subordinated | 次級的 |
| subordination | 從屬化 |
| substance over form | 實質先于形式 |
| substantive consolidation | 實質性合并 |
| substantive owner | 實質上的所有權人 |
| substitute | 取代 |
| successors | 繼承人 |
| suits | 訟案 |
| sunk cost method | 滯留成本法（不定期續租時經營租賃出租人采用以實收租金金額計提折舊的方法） |
| superior title or right | 優先所有權或權利 |
| supervise | 監管 |
| supervisory process | 監管程序 |
| supplier | 供貨人 |
| supplier-type warranty | 供貨商（所提供的）擔保 |
| supply agreement | 供貨協議 |
| supply chain | 供應鏈 |
| supply contract | 供貨合同 |
| Surplus | 盈余 |
| supportable standard | 站得住腳的標準 |
| supported obligation | 被支持的債務 |
| supporting activities | 補給活動 |
| Supporting document | 附表 |
| surrender | 返還 |
| survivability | （合同到期后的）繼續有效程度 |
| suspension | 延期 |
| swap | 互換 |
| synonyms | 同義詞 |
| synthetic leases | 合成租賃協議 |
| Sundry expense | 雜項用 |
| Suspense account | 暫記賬戶 |
| ssap | 標準會計實務公告 |
| swot | 長處和短處，機會和威脅分析 |
T.
| T-account T | 型賬戶 |
| take-off | 起飛 |
| tangible and intangible assets | 有形和無形資產 |
| target market | 目標市場 |
| target yield | 目標收益率 |
| Taxable profit | 可徵稅利潤 |
| Tax | 稅捐 |
| tax appetite | 對減稅的興趣 |
| tax base | 稅基 |
| tax benefit transfer | 稅收利益轉移 |
| tax code | 稅法 |
| tax deductible expense | 可減稅的費用 |
| tax deferral | 延期納稅 |
| tax depreciation | 稅收上的折舊 |
| tax lease | 稅收租賃（指真實租賃，承租人的租金支出可直接抵扣） |
| tax nothing | 非納稅對象 |
| tax ownership | (美國稅法中的)稅收所有權 |
| tax regulations | 稅務條例 |
| tax risk | 稅收風險 |
| tax saving | 節稅 |
| tax shields | 避稅 |
| tax status | 稅務法規 |
| tax timing | 納稅時點 |
| taxable income | 應稅所得 |
| taxable | 應納稅的 |
| taxation | 稅收 |
| tax-exempt debt | 免稅債 |
| tax-exempt entities | 免稅單位 |
| tax-exempt issuers | 免稅發行者 |
| tax-exempt market | 免稅市場 |
| taxpayer | 納稅人 |
| tqm | 全面質量管理 |
| tax | 稅 |
| technological obsolescence | 技術老化 |
| technological orientation | 技術上的定位 |
| telecommunications | 電信 |
| teledensity | 電信密度（指每百個居民擁有的通信線路數） |
| tender | 提交 |
| terminate | 終止 |
| termination penalty | 提前結束時的罰金 |
| terminology | 術語 |
| terrestrial and satellite wireless system | 地面及衛星無線系統 |
| 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 | 租賃周期的六個階段 |
| theocratic legal system | 神權法制 |
| therapeutic equipment | 治療設備 |
| third-party logistics | 第三方后勤 |
| threshold | 門坎 |
| time pattern | 時間模式 |
| Time deposit | 定期存款 |
| time to market | （一個新產品從構思到實際推入市場所用的時間）上市時間 |
| titleholder | 所有權人 |
| title | 所有權 |
| titling trust | 產權信托 |
| toll | （路橋隧道等的）通行費 |
| total gross investment | 毛出資總額 |
| total solution | 全面解決方案 |
| Total | 合計 |
| Total cost | 總成本 |
| TRAC（Terminal Rental Adjustment Clause）leases | 期末租金調整條款租賃協議 |
| track | 卡車 |
| trade discount | 貿易折扣 |
| trade names | 商品牌號 |
| trade tax add-backs | 貿易稅附加返還 |
| trade tax | 貿易稅 |
| Trade creditor | 進貨客戶 |
| Trade debtor | 銷售客戶 |
| Trademark | 商標 |
| trade-in | 回購 |
| traditional contract of hire | 傳統的租借合同 |
| traditional rental | 傳統出租 |
| training | 培訓 |
| TRALA | （美國）載重汽車出租及租賃協會 |
| 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 | 轉賬傳票 |
| transferors | 出讓人 |
| transfer | 轉移 轉賬 |
| transit district tax | 地區通過稅 |
| transportation | 運輸 運輸費 |
| treasury locks | 庫存鎖定 |
| treasury securities | 國庫券 |
| treatment equipment | 治療設備 |
| trigger events | 觸發器事件 |
| trip leases | 鐵路車輛的短期租賃 |
| triple net | 三方網絡 |
| Trial balance | 試算表 |
| truck | 卡車 |
| true leases | 真實租賃協議 |
| true lease | 真實租賃 |
| 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 | 周轉時間 |
| Turnover | 營業額 |
| Traveling | 差旅費 |
| type | 類型 |
U.
| UCC(Uniform Commercial Code) | （美國）統一商法典 |
| ultimate useful life | 最終可用壽命 |
| unamortized residual value | （經營租賃中）未攤銷的余值 |
| Unappropriated surplus | 未分配盈余 |
| Unit cost | 單位成本 |
| Unlimited company | 無限公司 |
| Unlimited liability | 無限責任 |
| Unpaid dividend | 未付股利 |
| uncertainty | 不確定性 |
| uncollectible lease payments receivable | 應收未收租賃付款 |
| undersecured creditor | 未被全額擔保的債權人 |
| understated | 被少報的 |
| underwater | 縮水 |
| underwriting and credit policies | 保險和信貸政策 |
| underwriting commission | 承銷傭金 |
| underwriting standard | 保險標準 |
| underwriting | 保險 |
| unearned finance income | 未實現財務收益 |
| unguaranteed residual value | 無擔保的殘值 |
| Unidroit Conventions on International Financial Leasing | 國際統一私法協會國際融資租賃公約 |
| unit price | 單價 |
| universal lease documentation | 租賃協議通用文本 |
| unrated | 無信用等級的 |
| unreimbursable | 不能回收的 |
| unsecured creditor | 無擔保的債權人 |
| unsecuritizable | 不可證券化的 |
| upgrade | 升級 |
| ups and collars | 上下限 |
| US federal income taxes | 美國聯邦所得稅 |
| US Internal Revenue Service code | 美國國家稅務局法規 |
| usage leases | 使用權租賃（對經營租賃的形容） |
| use tax | 使用稅 |
| used equipment leasing | 用過的設備的租賃 |
| useful life | 有用壽命 |
| utility | 設施 |
| utilization leases | （美國鐵路上采用的）軌道使用租賃 |
V.
| valuation | 估值 估價 |
| Value | 價值 |
| value ratio | 價值比 |
| value-added services | 增值服務 |
| valuing | 定值 |
| var iables | 變量 |
| var iation in return | 回報波動 |
| var iation | 波動 |
| VAT(value added taxes) | 增值稅 |
| vendor agreements | 賣主協議 |
| vendor finance | 賣主融資 |
| vendor leasing programs | 賣主租賃計劃 |
| vendor reputation and viability | 賣主的聲譽和活力 |
| vendor | 賣主 |
| venture leases | 風險租賃 |
| verifiable case | 經得起檢驗的案例 |
| vibrant | 有活力的 |
| vicarious liability | 轉承債務 |
| virtual ownership | 實際上的所有權 |
| volatility | 波動性 |
| vote control | 表決控制權 |
| vote | 表決權 |
| Voucher | 傳票 |
W.
| warehousing | 倉儲 |
| warranty claim | 擔保請求權 |
| warranty | 擔保 |
| 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 | 倉庫收據 |
| weight | 權重 |
| well-crafted contract clauses | 認真草擬的合同條款 |
| whale-minnow concept | （靠租賃融資規模覆蓋市場的）大魚和（靠專業化租賃服務市場的）小魚論 |
| whole sale | 躉賣 |
| wide-body aircraft | 寬機身飛機 |
| win-win event | 雙贏事件 |
| withhold | 提留 |
| withholding tax | 預提稅 |
| working capital | 流動資金 |
| workshop on leasing | 租賃研討會 |
| World Leasing Convention | 世界租賃大會 |
| wrap leases | 互換型租賃協議 |
| write-off | 減記、沖銷 |
Y.
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