FRM考试核心英语词汇（O-Y）
最后修改：2020年5月 可使用Ctrl + F 键查找
O.
| 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 |
| Opening stock | 期初存货 |
| operating expense | 营业费用 |
| 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 |
| Order | 订单 |
| ordinary course | 常规过程 |
| ordinary trusts | 普通信托 |
| Organization expense | 开办费 |
| organizational documents | 机构文件 |
| Original document | 原始单据 |
| 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 |
| Outlay | 支出 |
| outpatient clinic | 门诊诊所 |
| Output | 产量 |
| outright purchase | 直接购买 |
| outright sale | 直销 |
| outsourcing | 外包 |
| Overdraft | 透支 |
| 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 |
P.
| packaging | 包装 |
| Packing credit | 打包放款 |
| Packing expense | 包装费用 |
| parameter | 参数 |
| parent | 母公司 |
| participants | 参与者 |
| particular withholding tax | 特殊预提税 |
| partnership | 合伙企业 合伙 |
| partners | 合作伙伴 |
| parts sale | （再处置中的）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 | 合伙契约 |
| party identification | 对当事方的认定 |
| passive investment trust | 被动投资信托 |
| pass-through entity | 传递实体 |
| Patent | 专利权 |
| pattern | 模式 |
| payee | 受款人 |
| Payer | 付款人 |
| Payment | 支付 |
| Payroll | 工资单 |
| payment amount | 支付金额 |
| payment due | 已到期应付款 |
| payment of rentals | 租金支付 |
| payors | 付款人 |
| pay-through note | 定付 (证券) |
| peculiar tax shelter provision of liquidation proceeds | 对清算得款的特定避税规定 |
| penetration | 渗透 |
| Pension | 年金 |
| per se corporations | 本质上的公司 |
| percentage of sales | 销售额的百分比 |
| perfection | 完善、保全 |
| performance | 业绩、履行 |
| periodic rate of return | 期回报率 |
| peripheral | （电脑的）外部设备 |
| permanent funding activities | 长期资金融通方式 |
| permanent funding vehicles | 长期性的融资工具 |
| permission | 允许 |
| permit | 执照 |
| Perpetual stock | 永续货存 |
| personal property leasing | 动产租赁 |
| personal property tax | 动产税 |
| personal resume | 个人简历 |
| perspective | （看问题的）角度 |
| Petty cash | 零用现金 |
| physical deterioration | 物理性能的退化 |
| Physical inventory | 实地盘存 |
| Piece work wage | 计件工资 |
| piercing the corporate veil | 捅破公司的面纱 |
| place of taxation | 纳税地 |
| placement | 放置 |
| capital goods, plants or other equipment (the equipment) | 不动产、厂场或其它设备（设备） |
| players | 参与者 |
| pledge | 资产抵押 |
| polarization | （将目标市场定位于某类规模客户的）极化 |
| policy of insurance | 保险单 |
| portfolio concentration | 组合（中的设备类型的）集中程度 |
| portfolio(投资) | 组合 |
| possession | 占有 |
| Postage | 邮费 |
| potential conflict | 潜在冲突 |
| potential impairment | 潜在减损 |
| power by the hour leases | 按每月使用小时支付租金的租赁 |
| power generation | 发电 |
| power transmission | （电、气、热的）能源传输 |
| practitioner | 从业者 |
| predetermined period | 事先确定了的期间 |
| preestablished floor | 预先设定的底价 |
| preface | 前言 |
| Preference share | 优先股 |
| prefund | 先行融资 |
| prejudgment property recovery | 在法院裁决前先收回财产 |
| prejudice | 损害 |
| Preliminary expense | 开办费 |
| premium | 保险费 |
| pre-paid lease payments | 预付的租赁付款 |
| present transfer | 即时转移 |
| present values | 现值 |
| preservation of exist bank line | 现有银行信贷额度的保留 |
| presumption | 推论 |
| pretax rate | 税前利率 |
| preventive maintenance | 预防性保养 |
| price/performance curve | 性能价格曲线 |
| prices indices | 价格指数 |
| pricing quandary | 定价上的左右为难 |
| pricing risk | 定价风险 |
| Price | 价格 |
| Price list | 价目表 |
| pride of ownership | 对所有权的满足感 |
| primary servicer | 主服务者 |
| prime interest rate | 基本利率 |
| principal office and place | 主营业地 |
| principal | 本金 |
| printer | 打印机 |
| Printing and stationery | 文具印刷 |
| prior written consent | 预先的书面同意 |
| prior written notice | 预先的书面通知 |
| priorities | 优先权 |
| private and public | 私人的或公共的 |
| private carriers | 私人运送人 |
| private international law | 国际私法 |
| private placement | （对）特定对象（直接）销售 |
| private-label program | （卖主同出租人联手的）销售计划 |
| privatization | 私有化 |
| probability | 概率 |
| proceedings pending | 未决程序 |
| proceeds | 进款 |
| Proceed | 货价收入 |
| process nexus | 程序关系 |
| Process cost system | 分步成本制 |
| product | 产品 |
| profit generation | 利润产生 |
| profitable operation | 可营利地运用 |
| profit-making hospital | 营利性医院 |
| Profit | 利润 |
| Profit and loss account | 损益表 |
| Profit of the period | 本期利润 |
| Profit sharing | 利益分派 |
| Proforma invoice | 形式发票 |
| program risk | 规划风险 |
| project finance | 项目融资 |
| project risk | 项目风险 |
| projected performance | 所规划的业绩 |
| promise | 承诺 |
| pronouncement | 公告 |
| property tax | 财产税 |
| Property | 财产 |
| proportionate fraction | 成比例的部分 |
| proprietary hospital | 业主医院 |
| pros and cons | 有利有弊 |
| prospectus | 章程 |
| provisioning | 提取准备金 |
| provisions | 条款 |
| Provision | 预提 |
| proxy | 代理 |
| prudential norms relevant to leasing | 涉及租赁的审慎性标准 |
| PTT(postal and communication entities) | 邮电部门 |
| public control | 公有 |
| public deficit | 财政赤字 |
| public deposit | 公众存款 |
| public distribution | 公开配售 |
| public hearing | 公开听证 |
| public limited companies | (在多数的大陆法系国家或地区内的)公共有限公司 |
| public offering | 公开发售 |
| public works | 市政工程 |
| publications | 出版物 |
| public-held companies | 公众持股（上市）公司 |
| published rental rate | 公布的租金费率 |
| purchase money security interest | 定金担保利益 |
| Purchase | 购货 |
| Purchase discount | 进货折扣 |
| Purchase return | 进货退回 |
| put option | 留置选择权 |
| pert | 项目评审法 |
Q.
| QIBs（ qualified institutional buyers） | 合格的机构买入人 |
| QTE(qualified technological equipment)lease | （美国税法中所规定的计算机或外部设备、高技术电话站设备及高技术医疗设备等的）高技术设备租赁 |
| quality spread | 质量差幅 |
| quantitative criteria | 量化标准 |
| quid pro quo | （经营租赁合同中的）让步条件 |
| quiet enjoyment right | 平静行使权 |
| quiet possessions | 平静占有 |
| quoting | 报价 |
| Quotation | 报价 |
R.
| rail car | 轨道车辆 |
| raise fund | 筹集资金 |
| ratification | 批准 |
| rating agencies | 评级代理机构 |
| ratings | 评定等级 |
| Rate | 比率 |
| ratio enhancement | （财务）比率改善 |
| Raw material | 原料 |
| real person | 真人 |
| real property and personal property | 不动产和动产 |
| real rights | 物权 |
| realization | 实现 |
| realize the value | 实现价值 |
| Rebate | 回扣 |
| rebuttable presumption | 可予驳回的推定 |
| receipts for services | 服务的收入 |
| Receipt | 收据 |
| Receivable | 应收款 |
| receivership | 破产接收 |
| receivers | 破产受益人 |
| recertification | （由原制造商作出的）重新认证 |
| recognition of income | 收益确认 |
| record | 记录 |
| recoupment | 扣留 |
| Recoup | 补偿 |
| recourse | 追索权 |
| recoverability | 可回收程度 |
| recoverable amount | 可回收金额 |
| recover | 收回 |
| Redemption | 偿还 |
| reduction | 减少 |
| reference rate | 参考利率 |
| refresh | 翻新 |
| refundable security deposit | 期末应退还的保证金 |
| Refund | 退款 |
| refurbishment | 翻新 |
| regional jet | 支线飞机 |
| regionalization | 区域化 |
| registration process | 登记程序 |
| registration rights | 登记权 |
| regular periodic payment | 定期的规定的租金 |
| 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 | 余额 |
| remarketing obligations of the vendor | 卖主的再处置责任 |
| remarketing | 再处置 |
| remedy | 补救 |
| REMIC（real estate mortgage investment conduit） | 不动产抵押投资管道 |
| remote contingency | 遥远的或有事件 |
| removal | 拆除 |
| Remittance | 汇款 |
| renewing | 更新 |
| rent commencement date | 租金首付日 |
| rent curve depreciation | 按租金曲线折旧 |
| rent | 租金 |
| rental fleets | 短期出租车队 |
| rental house | 出租公司 |
| rental income | 租金收入 |
| rental market | 出租市场 |
| rental of equipment | 设备出租 |
| rental rates | 租金水平（费率） |
| rental stream | 租金流 |
| rental tax | 租金税 |
| rental yard | 出租公司 |
| rentals payable | 应付租金 |
| rent-to-buy | 先租后买 |
| rent-to-leases | 先以租赁合同方式租用后以融资租赁合同方式租入 |
| rent-to-rent | 纯粹租用 |
| rent-to-re-rent | （租入后）转租 |
| reorganization | 重组 |
| repairs | 备件 |
| repair | 修理 修理费 |
| repatriation | （从别国）收回（租赁物）的风险 |
| repayment | 偿付 |
| replacement servicers | 替代的服务者 |
| replacements | 替换件 |
| report | 报告 |
| repossession | 重新占有 |
| representations | 陈述 |
| request for proposal | 投标申请书 |
| rescind | 撤销 |
| resell | 转售 |
| reserves | 储备金 |
| Reserve | 准备 |
| residual capture | 余值捕捉 |
| residual exposure | 余值风险 |
| residual guarantee | 余值担保 |
| residual income | 剩余所得 |
| residual position | 余值地位（指出租人承担余值风险的处境） |
| residual realization | 余值实现 |
| residual risk | 余值风险 |
| residual's carrying value | （财务报表上的）残值结存价值 |
| Residual value | 剩余价值 |
| resolution | 裁决 |
| resources | 资源 |
| retailers 'sales tax | 零售商销售税 |
| retail | 零售 |
| retaining | 保留 |
| retain | 留存 |
| Retailer | 零售商 |
| retention rate | （承租人的）留购率 |
| retention | 提留 |
| retrospective application | 追溯性运用 |
| return provisions | 对返还的规定 |
| returned asset | 返还的资产 |
| Returns | 退货 |
| revolving loan facility | 循环贷款融通 |
| Revenue | 收入 |
| right to use | 使用权 |
| risk sharing techniques | 风险分担方法 |
| risk-reducing pooling agreement | 风险减少共担协议 |
| risks and rewards incident to ownership | 随附于所有权的风险和报酬 |
| ROA(return on assets) | 资产回报率 |
| road | 道路 |
| roll-out process | 推进程序 |
| royalties | 特许使用权费 |
| rules of law | 法规 |
| RVI(residual value insurance) | 余值保险 |
| r&d | 研究和开发 |
| roce | 运用资本报酬率 |
S.
| safe harbor | 避风港 |
| safe-harbor leases | 避风港租赁（对有避税功能的租赁的形容） |
| safety standard | 安全标准 |
| sales and leaseback | 售后回租 |
| sales origination teams | 销售开发团队 |
| sales proceeds | 销售收入 |
| sales taxes | 销售税 |
| sales volume | 销售量 |
| sales-aid leasing | （专属公司的）销售协助型租赁 |
| sales-type lease | 销售型租赁 |
| Sales | 销货 |
| Sale return | 销货退回 |
| Sale discount | 销货折扣 |
| Salvage | 残值 |
| sample | 样品 |
| sampling | 样品示例 |
| Sample fee | 样品 |
| Salary | 薪金 |
| scale | 扩容 |
| schedule | 进度计划、附表 |
| scrap or salvage sale | 报废或挑其中有价值的贵金属出卖 |
| Scrap | 废料 |
| Scrap value | 残余价值 |
| sealed bid sale | 密封标价销售 |
| SEC（Security and Exchange Commission） | （美国）证券交易委员会 |
| secondary market breadth and depth | 二手市场的广度及深度 |
| secured creditor | 有担保的债权人 |
| secured financing | 有担保的融资 |
| secured or unsecured | 有担保或无担保的 |
| secured party | 被担保方 |
| securitization assets | 证券化资产 |
| securitization of leases and leased assets portfolio | 租赁协议及租赁资产组合证券化 |
| securitization pool | 证券化池 |
| securitization transactions | 证券化交易 |
| security deposit | 保证金 |
| security interest | 担保权益 |
| Securities | 证券 |
| Security | 抵押品 |
| self-help repossession | 自助性重新占有 |
| self-insured corporations | 自保公司 |
| selling price | 销售价格 |
| Selling commission | 销货佣金 |
| Selling expense | 销货费用 |
| semiconductor chips | 半导体芯片 |
| sensitivity analysis | 敏感性分析 |
| separate component | 单独部分 |
| separate identity | 单独身份 |
| separate legal person | 单独的法人 |
| separate products | 不同的产品 |
| separate, independent trustee | 单独的、独立的受托人 |
| service tax | 服务税 |
| servicer | （资产证券化中的）服务者 |
| setoff | 抵销 |
| Share capital | 股份 |
| Share certificate | 股票 |
| Shareholder | 股东 |
| shipping | 装运 |
| shop visit | （飞机的）拆下发电机的大修 |
| Short term loan | 短期借款 |
| signature | 签署 |
| significant date management capability | 对数据管理的重要能力 |
| sign | 签署 |
| similarity | 相似性 |
| simple finance leases | 简单融资租赁 |
| single-aisle | （飞机上的）单过道 |
| small cost items | 低成本项目 |
| SMEs | 中小型企业 |
| societe anonyme | 股份有限公司（法国） |
| soft (oversupplied) market | 软（供大于求）市场 |
| software vendor | 软件卖主 |
| software | 软件 |
| sole shareholder | 单一股东 |
| sole tax avoidance purpose | 纯粹的避税目的 |
| Sole proprietorship | 独资 |
| sovereign risk | 主权风险 |
| Spare parts | 配件 |
| special priority rules | 特别优先权规则 |
| special purpose "bankruptcy remote" entity | “不易破产”的专设实体 |
| special purpose entity（SPE） | 特殊目的实体 |
| specialist firm | 专业公司 |
| specialized independents | 专业化的独立的公司 |
| specified order of seniority | 规定的先后顺序 |
| sponsored program | 赞助计划 |
| sponsor | 发起 |
| SSAP 21 | （英国）租赁协议及租购合同的会计处理 |
| standard setters | 标准制订者 |
| Standard cost | 标准成本 |
| state-of-art technology | 最新技术 |
| status | 资格 |
| statute | 法规 |
| statutory protection | 法规上的保护 |
| statutory regulations | 法定规定 |
| stayed actions | 延缓的诉讼 |
| step-down lease structure | 租金递减的租赁方式 |
| step-up lease structure | 租金递增的租赁方式 |
| stock and debt mutual funds | 股票和债务共同基金 |
| stock exchange listing | 股票上市 |
| Stock | 存货 |
| Stocktake | 盘点 |
| Stock sheet | 存货表 |
| storage | 存储 |
| straight line basis | 直线法 |
| straight-line depreciation | 直线法折旧 |
| straight-line recognition | 直线法确认 |
| strategic recommendations | 战略性建议 |
| structural alternatives | 方式选择 |
| structures | 业务方式 |
| structuring | 业务方式设计 |
| sublease | 转租赁 |
| Subsidies | 补助金 |
| subordinated debt obligation | 次级债券 |
| subordinated interest | 次级权益 |
| subordinated tranche | 次级份额 |
| subordinated | 次级的 |
| subordination | 从属化 |
| substance over form | 实质先于形式 |
| substantive consolidation | 实质性合并 |
| substantive owner | 实质上的所有权人 |
| substitute | 取代 |
| successors | 继承人 |
| suits | 讼案 |
| sunk cost method | 滞留成本法（不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法） |
| superior title or right | 优先所有权或权利 |
| supervise | 监管 |
| supervisory process | 监管程序 |
| supplier | 供货人 |
| supplier-type warranty | 供货商（所提供的）担保 |
| supply agreement | 供货协议 |
| supply chain | 供应链 |
| supply contract | 供货合同 |
| Surplus | 盈余 |
| supportable standard | 站得住脚的标准 |
| supported obligation | 被支持的债务 |
| supporting activities | 补给活动 |
| Supporting document | 附表 |
| surrender | 返还 |
| survivability | （合同到期后的）继续有效程度 |
| suspension | 延期 |
| swap | 互换 |
| synonyms | 同义词 |
| synthetic leases | 合成租赁协议 |
| Sundry expense | 杂项用 |
| Suspense account | 暂记账户 |
| ssap | 标准会计实务公告 |
| swot | 长处和短处，机会和威胁分析 |
T.
| T-account T | 型账户 |
| take-off | 起飞 |
| tangible and intangible assets | 有形和无形资产 |
| target market | 目标市场 |
| target yield | 目标收益率 |
| Taxable profit | 可徵税利润 |
| Tax | 税捐 |
| tax appetite | 对减税的兴趣 |
| tax base | 税基 |
| tax benefit transfer | 税收利益转移 |
| tax code | 税法 |
| tax deductible expense | 可减税的费用 |
| tax deferral | 延期纳税 |
| tax depreciation | 税收上的折旧 |
| tax lease | 税收租赁（指真实租赁，承租人的租金支出可直接抵扣） |
| tax nothing | 非纳税对象 |
| tax ownership | (美国税法中的)税收所有权 |
| tax regulations | 税务条例 |
| tax risk | 税收风险 |
| tax saving | 节税 |
| tax shields | 避税 |
| tax status | 税务法规 |
| tax timing | 纳税时点 |
| taxable income | 应税所得 |
| taxable | 应纳税的 |
| taxation | 税收 |
| tax-exempt debt | 免税债 |
| tax-exempt entities | 免税单位 |
| tax-exempt issuers | 免税发行者 |
| tax-exempt market | 免税市场 |
| taxpayer | 纳税人 |
| tqm | 全面质量管理 |
| tax | 税 |
| technological obsolescence | 技术老化 |
| technological orientation | 技术上的定位 |
| telecommunications | 电信 |
| teledensity | 电信密度（指每百个居民拥有的通信线路数） |
| tender | 提交 |
| terminate | 终止 |
| termination penalty | 提前结束时的罚金 |
| terminology | 术语 |
| terrestrial and satellite wireless system | 地面及卫星无线系统 |
| Temporary payment | 暂付款 |
| Temporary receipt | 暂收款 |
| the four pillars | （支撑租赁交易的）四大支柱 |
| the six phase of leasing cycles | 租赁周期的六个阶段 |
| theocratic legal system | 神权法制 |
| therapeutic equipment | 治疗设备 |
| third-party logistics | 第三方后勤 |
| threshold | 门坎 |
| time pattern | 时间模式 |
| Time deposit | 定期存款 |
| time to market | （一个新产品从构思到实际推入市场所用的时间）上市时间 |
| titleholder | 所有权人 |
| title | 所有权 |
| titling trust | 产权信托 |
| toll | （路桥隧道等的）通行费 |
| total gross investment | 毛出资总额 |
| total solution | 全面解决方案 |
| Total | 合计 |
| Total cost | 总成本 |
| TRAC（Terminal Rental Adjustment Clause）leases | 期末租金调整条款租赁协议 |
| track | 卡车 |
| trade discount | 贸易折扣 |
| trade names | 商品牌号 |
| trade tax add-backs | 贸易税附加返还 |
| trade tax | 贸易税 |
| Trade creditor | 进货客户 |
| Trade debtor | 销售客户 |
| Trademark | 商标 |
| trade-in | 回购 |
| traditional contract of hire | 传统的租借合同 |
| traditional rental | 传统出租 |
| training | 培训 |
| TRALA | （美国）载重汽车出租及租赁协会 |
| tranches | 组别 |
| tranching | 分组 |
| transaction costs | 交易成本 |
| transaction privilege(sale)tax | 交易特许（销售）税 |
| transaction tax | 交易税 |
| transactions | 交易 |
| Transfer voucher | 转账传票 |
| transferors | 出让人 |
| transfer | 转移 转账 |
| transit district tax | 地区通过税 |
| transportation | 运输 运输费 |
| treasury locks | 库存锁定 |
| treasury securities | 国库券 |
| treatment equipment | 治疗设备 |
| trigger events | 触发器事件 |
| trip leases | 铁路车辆的短期租赁 |
| triple net | 三方网络 |
| Trial balance | 试算表 |
| truck | 卡车 |
| true leases | 真实租赁协议 |
| true lease | 真实租赁 |
| trust account | 信托账户 |
| Trust | 信托 |
| Trust Indenture Act | 信托契约法 |
| trustee | 受托人 |
| tunnels | 隧道 |
| turnaround time | 周转时间 |
| Turnover | 营业额 |
| Traveling | 差旅费 |
| type | 类型 |
U.
| UCC(Uniform Commercial Code) | （美国）统一商法典 |
| ultimate useful life | 最终可用寿命 |
| unamortized residual value | （经营租赁中）未摊销的余值 |
| Unappropriated surplus | 未分配盈余 |
| Unit cost | 单位成本 |
| Unlimited company | 无限公司 |
| Unlimited liability | 无限責任 |
| Unpaid dividend | 未付股利 |
| uncertainty | 不确定性 |
| uncollectible lease payments receivable | 应收未收租赁付款 |
| undersecured creditor | 未被全额担保的债权人 |
| understated | 被少报的 |
| underwater | 缩水 |
| underwriting and credit policies | 保险和信贷政策 |
| underwriting commission | 承销佣金 |
| underwriting standard | 保险标准 |
| underwriting | 保险 |
| unearned finance income | 未实现财务收益 |
| unguaranteed residual value | 无担保的残值 |
| Unidroit Conventions on International Financial Leasing | 国际统一私法协会国际融资租赁公约 |
| unit price | 单价 |
| universal lease documentation | 租赁协议通用文本 |
| unrated | 无信用等级的 |
| unreimbursable | 不能回收的 |
| unsecured creditor | 无担保的债权人 |
| unsecuritizable | 不可证券化的 |
| upgrade | 升级 |
| ups and collars | 上下限 |
| US federal income taxes | 美国联邦所得税 |
| US Internal Revenue Service code | 美国国家税务局法规 |
| usage leases | 使用权租赁（对经营租赁的形容） |
| use tax | 使用税 |
| used equipment leasing | 用过的设备的租赁 |
| useful life | 有用寿命 |
| utility | 设施 |
| utilization leases | （美国铁路上采用的）轨道使用租赁 |
V.
| valuation | 估值 估价 |
| Value | 价值 |
| value ratio | 价值比 |
| value-added services | 增值服务 |
| valuing | 定值 |
| var iables | 变量 |
| var iation in return | 回报波动 |
| var iation | 波动 |
| VAT(value added taxes) | 增值税 |
| vendor agreements | 卖主协议 |
| vendor finance | 卖主融资 |
| vendor leasing programs | 卖主租赁计划 |
| vendor reputation and viability | 卖主的声誉和活力 |
| vendor | 卖主 |
| venture leases | 风险租赁 |
| verifiable case | 经得起检验的案例 |
| vibrant | 有活力的 |
| vicarious liability | 转承债务 |
| virtual ownership | 实际上的所有权 |
| volatility | 波动性 |
| vote control | 表决控制权 |
| vote | 表决权 |
| Voucher | 传票 |
W.
| warehousing | 仓储 |
| warranty claim | 担保请求权 |
| warranty | 担保 |
| waste incineration | 垃圾焚烧 |
| water supply and purification | 供水及净化 |
| Wage rate | 工资率 |
| Wage | 工资 |
| Wage allocation sheet | 工资分配表 |
| Warehouse receipt | 仓库收据 |
| weight | 权重 |
| well-crafted contract clauses | 认真草拟的合同条款 |
| whale-minnow concept | （靠租赁融资规模覆盖市场的）大鱼和（靠专业化租赁服务市场的）小鱼论 |
| whole sale | 趸卖 |
| wide-body aircraft | 宽机身飞机 |
| win-win event | 双赢事件 |
| withhold | 提留 |
| withholding tax | 预提税 |
| working capital | 流动资金 |
| workshop on leasing | 租赁研讨会 |
| World Leasing Convention | 世界租赁大会 |
| wrap leases | 互换型租赁协议 |
| write-off | 减记、冲销 |
Y.
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