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FRM词汇

FRM词汇
FRM词汇

a payment or serious payments 一次或多次付款 abatement 扣减

absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入

accessories 附属设备

accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项

accredited investors 经备案的投资人 accumulated allowance 累计准备金

acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得 acquisitions 兼并

Act on Product Liability (德国)生产责任法 action 诉讼

actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk 附加风险 additions (设备的)附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整 administrative fee 管理费

Administrative Law (美国)行政法 advance notice 事先通知 advance 放款

adverse tax consequences 不利的税收后果 advertising 做广告

affiliated group 联合团体 affiliate 附属机构

African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险

agreement concerning rights of explore natural resources 涉及自然资源开发权的

金 程 教 育 f r m .g f e d u .c o m

协议

agreement 协议

aircraft registry 飞机登记

airframe (飞机的)机身 airports 机场

airworthiness directives (飞机的)适航指令 alliances 联盟

allocation of finance income 财务收益分配

allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用

amenability to foreign investment 外国投资的易受控制程度 amendment 修改

American Law Institute 美国法学会

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销

amortization schedule 摊销进度表 amortize 摊销

amount of recourse 求偿金额 amount of usage 使用量

AMT (Alternative Minimum Tax) (美国)可替代最低税 analogous to 类推为

annual budget appropriation 年度预算拨款 appendix (契约性文件的)附件 applicable law 适用法律

applicable securities laws 适用的证券法律 applicable tax life 适用的应纳税寿命 appraisal 评估

appraisers 评估人员 appreciation 溢价

appropriation provisions 拨款条例 appropriation 侵占

approval authority 核准权 approval 核准

approximation 近似

arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁

arm's length transaction 公平交易 arrangement 安排 arrest 扣留

Article 2A 美国统一商法典关于法定融资租赁的条款 articles of incorporation 公司章程 AsiaLeaae 亚洲租赁协会

金 程 教 育 f r m .g f e d u .c o m

assess 评估

asset manager 设备经理

asset risk insurance 资产风险保险 asset securitization 资产证券化 asset specificity 资产特点 asset tracking 资产跟踪

asset-backed financing 资产支持型融资 asset-based lessor 立足于资产的出租人

asset-oriented lessor (经营租赁中的)资产导向型出租人 asset 资产

assignee 受让人 assignment 让与 association 社团

at the expiry 期限届满时

ATT (automatic transfer of title) 所有权自动转移 attachments 附着物 attributes 属性 auction sale 拍卖 audits 审计

authenticate 认证 authentication 证实 authority 当局 authorize 认可

availability of fixed rate medium-term financing 固定利率中期融资可得到的程度

available-for-sale securities 正供出售证券 average life 平均寿命

average managed net financed assets 所管理的已筹资金资产净额平均值 aviation authority 民航当局

backed-up servicer 替补服务者 backhoe 反铲装载机

balance sheet date 资产负债表日 bandwidth 带宽

bank affiliates 银行的下属机构 bank quote 银行报价 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy law 破产法

金 程 教 育 f r m .g f e d u .c o m

bankruptcy proceedings 破产程序 bankruptcy 破产

bareboat charterer 光船承租人

bargain renewal option 廉价续租任择权 basic earnings per share 每股基本收益 basic rent 基本租金(各期应付的租金) beneficiaries 受益人

big-ticket items 大额项目 bill and collect 开票和收款

binding agreement 有约束力的协议 blind vendor discount 卖主暗扣

bluebook 蓝皮书(美国二手市场设备价格手册) book income 账面收入 book loses 账面亏损 borrower 借款人

BPO(bargain purchase option)廉价购买任择权 bridge facility 桥式融通 bridge 桥梁

broker fee 经纪人费 brokers 经纪人

build-to-suit leases (租赁物由承租人)承建或承造的租赁协议 bulldozer 推土机

bundled additional services 捆绑(在一起的)附加服务 bundling 捆绑(服务)

business acquisition 业务收购

business and occupation tax 营业及开业许可税 business generation 业务开发 business trust 商业信托 by(e)-laws 细则 byte 字节

cable TV network 有线电视网络 cable 电缆

cancelability 可撤销性 cancelable 可撤销的 capacity 资格

capital allocation 资本分派 capital constraint 资金掣肘

金 程 教 育 f r m .g f e d u .c o m

capital contribution 出资额 capital cost 资本费用

capital expenditure 基建费用 capital lease 融资租赁协议 capital market 资本市场 capitalize 资本化

captive finance company 专属金融公司 captives 专属公司

carrying amount 维持费用 carrying value 账面结存价值 case law 案例法

cash collatera1现金抵押 cash election 现金选择

cash flow coverage ratio 现金流偿债能力比率 cash flow 现金流

cash receipts and cash applications 现金收入及现金运用

casualty value 要因价值(指租赁物毁坏或灭失时承租人应付的赔偿金额) casualty 灾变、事故

CAT(computer-added tomograph)依靠电脑的层析X 射线摄影机 category 种类

causal sale 偶然销售 ceiling 上限

cellular(mobile)移动通信 central authority 中央集权

certificate of acceptance 接受证书、验收证书 certificate of participation 共享证书 certificate 证书

charitable trust 公益信托 chattel mortgage 动产抵押 chattel paper 动产文据

checking account 存款支票户 checklists 审核内容清单 circuit board 线路板

civil and commercial law 民商法 Civil Code (德国)民法典

civil law country (欧洲大陆各国的)大陆法系国家 claim 权利要求 classes 级别

classification criteria 归类标准

classification determination 类别的确定 classification indicators 分类指标 classification of leases 租赁协议分类 classification opinion 分类观点

金 程 教 育 f r m .g f e d u .c o m

classification process 归类过程

clawback (用附加税)填补(福利开支) client 顾客 clinic 诊所

collateral agent 副代理人

collateral tracking system 抵押物跟踪制度 collateral value 抵押物价值

collateralized by third party medical receivables due 以第三方到期医疗应收款作为质押

collateral 抵押物

collect and disburse 收取和支付 collectibility 可收回程度 collection 托收

comfort level 方便程度 commerce clause 商务条款 commercial risk 商业风险 commercial terms 商业条款 commissions 佣金 commitment 承诺

common carriage 通用车队

common law country (英美等)海洋法系国家 common trust 共同信托 commonality 通用性 compensate 补偿

competitive risk 竞争风险 competitor 竞争者

complex finance leases 复杂的融资租赁 comprehensive income 综合收入 comptroller 审计官 computer 计算机

conceptual difference 概念上的差别 concession period 持有特许权的期间 concession 让步、特许 conclusion 结论

conditional sales agreement 附条件销售协议 conditions of usage 使用条件

conduit structure 管道结构(的公司) confidentiality 保密性 configure 改装 conflict 冲突

connectivility (信息传递中的)可连通性

consensual or non-consensual lien 同意或非经同意的留置权 consent 同意

金 程 教 育 f r m .g f e d u .c o m

consolidation 合并

constructive acceptance of collateral 抵押物的指定接受 constructive sale 推定出售

consulting and advisory services 咨询及顾问服务 Consumer Credit Act (德国)消费者信用法 consumer price index 消费者价格指数

consumer secured transaction 消费者有担保交易 consumer transaction 消费者交易 consumption tax 消费税 container 集装箱

contingent rental 随机租金 contingent rents 随机租金

continuation beyond the termination date 终止日后的接续

continuous and close customer contact 同客户持续而紧密的接触 contract maintenance (对设备的)合同维修 contract origination 合同开发 contract pool 合同池

contract portfolio 合同组合 contract sales 合同出售 contracting cost 缔约成本 contracting states 缔约国

contracts for services 服务合同 contractual provisions 合同条款 contributions 出资

Convention on the Recognition and Enforcement of Foreign Arbitral Award 承认和执行外国仲裁裁决公约 convention 公约

converted subordinated notes 可转换次级票据 convincing case 有说服力的案例 core framework 核心框架 corporate aircraft 公务(飞)机 corporate debt market 公司债市场 corporate guarantees 公司担保 corporate income tax 公司所得税 corporation 公司 correlation 相关性

cost of capital 资金成本 cost of funds 筹资成本 cost of sale 销售成本

coterminous rate 同期利率 counsel 律师

counterclaim 反诉

金 程 教 育 f r m .g f e d u .c o m

course of dealing and usage of trade 交易习惯和贸易惯例 covenants 契约

coverage (保险中的)险别 crane 起重机

credit and liquidity enhancement 信用及流动性增级 credit card receivables 信用卡应收款 credit card 信用卡

credit development 信用变化 credit enhancement 信用增级

credit history and profile 信用记录和规模 credit rating 信用等级

credit risk allocation and management 信用风险的分摊及管理 credit risk 信用风险

credit underwriting process 信用担保程序 credit-based lessor 立足于信用的出租人

credit-oriented lessor(经营租赁中的)信贷导向型出租人 creditors 债权人

creditworthiness 信誉

criterion (衡量用的)标准 critical goals 关键性目标

cross-border funding 跨境融资 currency risk 货币风险

current and non-current liabilities 当期及非当期负债 current ratio 流动比率

current realization 即期实现 cushion 缓冲

customer contact 客户联系

customer's purchase cycle 客户的购买周期 customers 客户

cable TV network 有线电视网络 cable 电缆

cancelability 可撤销性 cancelable 可撤销的 capacity 资格

capital allocation 资本分派 capital constraint 资金掣肘 capital contribution 出资额 capital cost 资本费用

capital expenditure 基建费用 capital lease 融资租赁协议 capital market 资本市场

金 程 教 育 f r m .g f e d u .c o m

capitalize 资本化

captive finance company 专属金融公司 captives 专属公司

carrying amount 维持费用 carrying value 账面结存价值 case law 案例法

cash collatera1现金抵押 cash election 现金选择

cash flow coverage ratio 现金流偿债能力比率 cash flow 现金流

cash receipts and cash applications 现金收入及现金运用

casualty value 要因价值(指租赁物毁坏或灭失时承租人应付的赔偿金额) casualty 灾变、事故

CAT(computer-added tomograph)依靠电脑的层析X 射线摄影机 category 种类

causal sale 偶然销售 ceiling 上限

cellular(mobile)移动通信 central authority 中央集权

certificate of acceptance 接受证书、验收证书 certificate of participation 共享证书 certificate 证书

charitable trust 公益信托 chattel mortgage 动产抵押 chattel paper 动产文据

checking account 存款支票户 checklists 审核内容清单 circuit board 线路板

civil and commercial law 民商法 Civil Code (德国)民法典

civil law country (欧洲大陆各国的)大陆法系国家 claim 权利要求 classes 级别

classification criteria 归类标准

classification determination 类别的确定 classification indicators 分类指标 classification of leases 租赁协议分类 classification opinion 分类观点 classification process 归类过程

clawback (用附加税)填补(福利开支) client 顾客 clinic 诊所

collateral agent 副代理人

金 程 教 育 f r m .g f e d u .c o m

collateral tracking system 抵押物跟踪制度 collateral value 抵押物价值

collateralized by third party medical receivables due 以第三方到期医疗应收款作为质押

collateral 抵押物

collect and disburse 收取和支付 collectibility 可收回程度 collection 托收

comfort level 方便程度 commerce clause 商务条款 commercial risk 商业风险 commercial terms 商业条款 commissions 佣金 commitment 承诺

common carriage 通用车队

common law country (英美等)海洋法系国家 common trust 共同信托 commonality 通用性 compensate 补偿

competitive risk 竞争风险 competitor 竞争者

complex finance leases 复杂的融资租赁 comprehensive income 综合收入 comptroller 审计官 computer 计算机

conceptual difference 概念上的差别 concession period 持有特许权的期间 concession 让步、特许 conclusion 结论

conditional sales agreement 附条件销售协议 conditions of usage 使用条件

conduit structure 管道结构(的公司) confidentiality 保密性 configure 改装 conflict 冲突

connectivility (信息传递中的)可连通性

consensual or non-consensual lien 同意或非经同意的留置权 consent 同意

consideration 对价 consolidation 合并

constructive acceptance of collateral 抵押物的指定接受 constructive sale 推定出售

consulting and advisory services 咨询及顾问服务

金 程 教 育 f r m .g f e d u .c o m

Consumer Credit Act (德国)消费者信用法 consumer price index 消费者价格指数

consumer secured transaction 消费者有担保交易 consumer transaction 消费者交易 consumption tax 消费税 container 集装箱

contingent rental 随机租金 contingent rents 随机租金

continuation beyond the termination date 终止日后的接续

continuous and close customer contact 同客户持续而紧密的接触 contract maintenance (对设备的)合同维修 contract origination 合同开发 contract pool 合同池

contract portfolio 合同组合 contract sales 合同出售 contracting cost 缔约成本 contracting states 缔约国

contracts for services 服务合同 contractual provisions 合同条款 contributions 出资

Convention on the Recognition and Enforcement of Foreign Arbitral Award 承认和执行外国仲裁裁决公约 convention 公约

converted subordinated notes 可转换次级票据 convincing case 有说服力的案例 core framework 核心框架 corporate aircraft 公务(飞)机 corporate debt market 公司债市场 corporate guarantees 公司担保 corporate income tax 公司所得税 corporation 公司 correlation 相关性

cost of capital 资金成本 cost of funds 筹资成本 cost of sale 销售成本

coterminous rate 同期利率 counsel 律师

counterclaim 反诉 counterpart 副本

course of dealing and usage of trade 交易习惯和贸易惯例 covenants 契约

coverage (保险中的)险别 crane 起重机

金 程 教 育 f r m .g f e d u .c o m

credit and liquidity enhancement 信用及流动性增级 credit card receivables 信用卡应收款 credit card 信用卡

credit development 信用变化 credit enhancement 信用增级

credit history and profile 信用记录和规模 credit rating 信用等级

credit risk allocation and management 信用风险的分摊及管理 credit risk 信用风险

credit underwriting process 信用担保程序 credit-based lessor 立足于信用的出租人

credit-oriented lessor(经营租赁中的)信贷导向型出租人 creditors 债权人

creditworthiness 信誉

criterion (衡量用的)标准 critical goals 关键性目标

cross-border funding 跨境融资 currency risk 货币风险

current and non-current liabilities 当期及非当期负债 current ratio 流动比率

current realization 即期实现 cushion 缓冲

customer contact 客户联系

customer's purchase cycle 客户的购买周期 customers 客户

damage 损害

dampening effect 削弱性效应 data transfer 数据转换 data transmission 数据传输

DDC (dedicated contract carriage)指定车型及司机的合同车队 dealer lessors 供应商出租人 debt capital 债务资本 debt covenant 债务契约 debt instruments 债务证书

debt issuance costs 债务发行成本 debt maturities 债务期限 debt securities 债务证券 debt service 债息

金 程 教 育 f r m .g f e d u .c o m

debt-equity ratios 自有资金负债率 debt-equity treatment 债务-权益处理 debtor 债务人

debt-to-equity ratio 权益负债率 decay (机械设备的)腐蚀 declarations 声明

dedicated capacity carriage 指定最低运输量的合同车队 dedicated carriage 一应俱全的车厢 deductibility 可抵扣程度 deduction 扣减 default 违约

defeasance structures 带有废止条款的结构 defense 抗辩

deficiency claim 损失索赔 deficiency 损失、缺陷

definitional maze 定义上的暧昧不明 definition 定义 deflation 通货紧缩 deinstallation 拆卸

delay in delivery 延迟交付 delinquencies 拖欠

delivery and acceptance process 交付及验收程序 denunciation 退出

deposit account 押金账项 deposit taker 存款接受者 deposition 处置

depreciated value 折余价值

depreciation allowance 折旧提存 depreciation benefit 折旧好处 depreciation deductions 折旧抵扣 depreciation expense 折旧费用 depreciation period 折旧期间 deregulation 解除管制

derivative financial instruments 衍生的金融工具 designated location 指定的位置 detention 扣押 detraction 减损

developed and mature market 发达而成熟的市场 diagnostic equipment 诊断设备 differentiation 差别化 digitization 数字化

diluted earning per share 每股稀释后收益

direct and consequential damage 直接和间接损失

金 程 教 育 f r m .g f e d u .c o m

direct financing lease 直接融资租赁 direct tax 直接税

disaster recovery services (电脑租赁的)救灾服务 disclaimer 免责

disclosure items 披露项目 discount rate 折现率

discounted present value 折现值 discretion 自由酌情处理 discrimination 差别待遇

disguised credit sale 变相信贷销售

disguised purchaser of the leased asset 经过伪装的租赁资产买入人(指融资租赁的承租人)

dispute resolution process 争议解决程序 dissolution 解散 distinction 区别

distinctive triangular relationship 特有的三边关系 distribution 分配

diverse nuances 多样化的细微差别 diversification 多样化 diversity 多样性 dividends 红利

documentation 文件制作及提供 domestic law 国内法

double taxation agreement 双重课税协议 double tax 双重税

double-dip tax leases (租赁一方为美国法人而另一方不是美国法人时的)双重所有权租赁协议

down payment 定金 down time 窝工时间

downgraded 信用等级下降

downward sloped interest expense line 趋降的利息费用曲线 draftsmanship (合同文本的)起草 due diligence 应有的审慎 durability 耐久性

duration of delay 拖延的持续时间 duress 胁迫

金 程 教 育 f r m .g f e d u .c o m

early buyout 提前买断 early termination 提前结束

earnings before minority interest 少数权益前收益 earnings pattern 收益模型 EBO (early buyout)提前买断 economic benefits 经济利益 economic climate 经济气候 economic life 经济寿命

economic ownership 经济上的所有权 education 教育

effective date 生效日

effective ownership 有效的所有权

effective waiver of defenses (对)抗辩的有效放弃 effectiveness 有效性 electronic mail 电子邮件 eligibility 合格性 embedded 嵌入

emerging lease markets 新兴租赁市场 employee benefit plans 雇员福利计划 enactment 实施

encumbrance 留置权

end-of-term consequences 期末结果 end-of-term process 期末程序 ends up 倒闭

end-users 最终用户 enforceable 强制性的

enforcing remedies 实施补救 engine 发动机

enhanced equipment trust certificate 增级的设备信托证书 enter into force 生效 entitlement 权利资格

Environmental Liability Act (德国)环境责任法 EPS(earning per share)每股收益率 equalizing 等量化

equipment cost 设备成本 equipment defects 设备瑕疵

equipment identification 设备认定

equipment leasing industry 设备租赁业

equipment risk allocation and management 设备风险的分担及管理 Equipment Schedule 设备清单

equitable owner 衡平法上的所有权人 equity capital 权益资本

equity contribution 权益出资

金 程 教 育 f r m .g f e d u .c o m

equity in net loss of invests 投资净损失中的权益

equity insertion 权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金)

equity investor 权益投资人 equity securities 权益证券

ERISA ( Employee Retirement Income and Security Act )(美国)雇员退休收入及担保法

escalation clauses 自动调整条款 essential use 实质性使用 estate (房地产)产业

estimated remaining period 估计的剩余期间 estimated residual 估计的余值 estimates 估计

ETO(early termination option)(对)提前结束(的)任择权 evolution 演变

excess cash 过剩现金

excess deduction 超额扣减 exchange 交换

excise tax 许可证税

exclusive remarketing firms (只处置某类设备的)专业性再处置公司 executory cost 执行成本 exempt assets 免税资产 exempt entity 免税机构 exercisable 可行使的

exercise price 行使(某项权利,例如购买任择权时的)价格 exhaustion 损耗

Exhibit (契约性文件的)附件 EXIM bank (美国)进出口银行 expenditure 开支 expertise 专长

expiration of the initial lease term 初始租赁期限的届满 exposure to residual asset value 所承担的资产残值风险 express warranty 明示的担保

extended retention of possession 对占有的延伸提留 extension 延期

external reporting risk 财务报告引起的外部风险

FAA(Federal Aviation Administration)(美国)联邦航空署 face value 面值

金 程 教 育 f r m .g f e d u .c o m

factoring company 代理融通公司

fair market value leases 公允市值租赁(指租金按租赁市场的常见数额来确定) fair market value transactions 公允市值交易 fair value 公允价值

fair wear and tear 合理磨损

FASB(Federal Accounting Standards Board) 13(美国)财务会计标准委员会第13号说明:租赁

FASIT (financial asset securitization investment trust)金融资产证券化投资信托 fatal illness 绝症 features 装置

federal income tax 联邦所得税

Federal Tax Court (德国)联邦税务法庭 federally guaranteed mortgage 联邦保证抵押 fee receivable 应收费 fee subordination 附加费

fee-based financing services 以收费为基础的融资服备 Felalease 拉美租赁协会 fiber optics 光纤

fiduciary responsibilities 受托责任 filing 备案

finance and other income 财务及其它收入 finance charges 财务费用

finance companies 金融公司、财务公司 finance lease laws 融资租赁法律 finance lease 融资租赁协议 financial assets 金融资产

financial bottom line 财务底线 financial components 财务成份 financial distortion 财务失真 financial institution 金融机构

financial instruments 金融证书,金融工具 financial leasing transaction 融资租赁交易 financial leasing 融资租赁 financial lessor 融资出租人 financial performance 财务业绩 financial ratios 财务比率 financial reality 财务现实

financial reporting risk(因财务失真所导致的)财务报告风险 financial statement appearance 资产负债表的表现 financial terms 融资条件 financiers 融资人

financing source 融资来源 finding 认定

金 程 教 育 f r m .g f e d u .c o m

firm term 确定的条款

first amendment leases 首期更改租赁协议

five different frameworks (作为租赁交易宏观环境的)五个不同的框架 fixed investment trust 固定投资信托

fixed purchase option 固定价格购买任择权 fixed rate 固定利率 fixed wire 有线(通信) fixture filing 固定备案 flexibility 灵活性

floating lease accrued interest receivable 浮动租赁应计的应收利息 fluctuation 波动

FMRV(fair market rental value)公允的租金市值 footnote disclosure 通过附注披露 foreclosure disposition 扣押抵债处置

foreclosure 了结抵押(抵押权人按规定拍卖抵押物以受偿) forklift 叉车

form report 格式报告

forward rate agreement 远期利率协议 forward start swaps 远期掉期

four criteria (区别融资租赁和经营租赁的)四项标准 fractional interest 零散权益 franchise 特许权 fraud 欺诈

free standing derivative instruments 自力支撑的衍生工具 from cradle to grave 从摇篮到坟墓(指自始至终全程服务) front-end payment 前端支付

FSL(full-service lease)全程服务租赁 fuel use tax 燃料使用税 full commitment 全额承诺 full disclosure 充分披露

full-payout versus non-full-payout 全额支付还是非全额支付 full-payout 全额支付

full-service lease 全套服务租赁 fund appropriation 拨款 fund risk 筹资风险

funding resources 筹资渠道 funding risk 筹资风险 furnish 供应

future cash flow 未来的现金流 future lease payment 未来租赁付款

GAAP(generally accepted accounting principle)公认会计准则 gains 收益

金 程 教 育 f r m .g f e d u .c o m

gear ratio 资本充足率 gearing 资本充足率

general intangible 一般无形物 geographic distance 地理上的距离 German Insolvency Act 德国破产法 global leasing industry 全球租赁业 global survey 全球调查 globalization 全球化 goods 货物 goodwill 商誉

governmental agency 政府(指定的)代理机构 governmental body 政府机构 governmental fund 政府基金 governmental taking 政府征用

GPTD(gross profit tax deferral)毛利税递延 grantor trust 委托人信托 grantors 委托人 grantor 授予人 growth rate 增长率

guaranteed residual value 有担保的残值 guarantee 担保

hallmark 印记 hardware 硬件

harmonization(在有着不同法规情况下的)协调 headings 标题

health care merchant fund incorporation 保健商融资公司 health care receivables 保健应收款 health care services 保健服务 healthcare provider 保健提供者 heavy maintenance 大修

hedge against inflation 抵御通涨 hedge 套期保值 helicopters 直升机

hell-or high water clauses 绝对责任条款 high technology leasing 高技术租赁 hire purchase agreement 租购协议 hire purchase contracts 租购合同 hirer 租入人 holders 持有人

homogeneity 同质性

hospitalization (到)医院治疗

金 程 教 育 f r m .g f e d u .c o m

hours of use (设备的)使用小时 hurdle rate 最低可接受费率

IAS(International Accounting Standard) 17国际会计准则 17 租赁 IDC(initial direct costs)初始直接费用 identification 确认

idle capacity 闲置的能力

IFC(International Finance Corporation)国际金融公司 illness 疾病 illustration 演示

immaterial items 非实质性事项

immediately available fund 立即可以得到的资金 impairment of assets 资产减损 implementation 执行

implicit interest rate 隐含利率 implied acceptance 默认接受

implied warranty or guarantee 暗示的担保 in-bound leases 进口租赁

inception of the lease 租赁协议开始日

income and expense recognition 收入和支出的确认 income statement 损益表 income tax 所得税

incremental borrowing rate of interest 新增借款利率 incurrance of an obligation 义务的承担 indebtedness 欠款 indemnification 赔偿 indemnify 保护

indenture trustee 契约受托人 independent director 独立董事

indexed rate 指数利率(指跟着某个基准利率走的利率) index 指数

indirect bank leasing 间接的银行租赁 indirect tax 间接税

individual lessees 个人承租人 industrialization 工业化 industry dynamics 行业动向

industry lingo 行话(行业内的暗语) information 信息

infrastructure 基础设施 infringement 侵权

in-house expertise (该公司)自有的专长 initial accounting 初始的会计处理

金 程 教 育 f r m .g f e d u .c o m

英语单词大全完整版

一、学习用品(school things) 二、人体(body) foot脚head头face脸hair头发nose鼻子mouth嘴eye眼睛ear 耳朵 arm手臂hand手finger手指leg腿tail尾巴 三、颜色(colours) red红blue蓝yellow黄green绿white白black黑pink粉红purple 紫 orange橙brown棕 四、动物(animals) cat猫dog狗pig猪duck鸭rabbit兔horse马elephant大象ant 蚂蚁fish鱼bird鸟eagle鹰beaver海狸snake蛇mouse老鼠squirrel松鼠kangaroo袋鼠monkey猴panda熊猫bear熊lion狮子tiger老虎fox狐狸zebra斑马deer鹿giraffe长颈鹿goose鹅hen 母鸡turkey火鸡lamb小羊sheep绵羊goat山羊cow奶牛donkey 驴squid鱿鱼lobster龙虾shark鲨鱼seal海豹sperm whale抹香鲸killer whale虎鲸 五、人物(people) friend朋友boy男孩girl女孩mother母亲father父亲sister姐妹brother兄弟uncle叔叔;舅舅man男人woman女人Mr.先生Miss 小姐lady女士;小姐mom妈妈dad爸爸parents父母grandparents

祖父母 grandma/grandmother(外)祖母grandpa/grandfather(外)祖父aunt 姑姑cousin堂(表)兄弟;堂(表)姐妹son儿子daughter女儿baby 婴儿kid小孩classmate同学queen女王visitor参观者neighbour 邻居principal校长university student大学生pen pal笔友tourist旅行者people人物robot机器人 六、职业(jobs) teacher教师student学生doctor医生nurse护士driver司机farmer 农民 singer歌唱家writer作家actor男演员actress女演员artist画家TV reporter电视台记者engineer工程师accountant会计policeman(男)警察salesperson销售员cleaner清洁工baseball player棒球运动员assistant售货员police警察 1 / 45 七、食品、饮料(food & drink) rice米饭bread面包beef牛肉milk牛奶water水egg蛋fish鱼tofu豆腐 cake蛋糕hot dog热狗hamburger汉堡包French fries炸薯条cookie 曲奇biscuit饼干jam果酱noodles面条meat肉chicken鸡肉pork 猪肉mutton羊肉 vegetable蔬菜salad沙拉soup汤ice冰ice-cream冰淇淋Coke可乐

FRM一级模考

FRM一级模拟题 1 . Which of the following statements regarding the lease rate in commodity futures contracts is incorrect? I The lease rate is the return required by the lender in exchange for lending a commodity. II Assuming it is positive, as the lease rate increases, the futures price for a commodity increases. III In a cash-and-carry arbitrage, the lease rate is earned whether or not the underlying commodity is actually loaned. IV Lease rates are similar to dividends paid lo the lender of a share of common stock. V If the lease rate is less than the risk-free rate, the forward market is said to be in contango. A . II and III B . III and V C . I, III, and V D . II and IV Answer: A The lease rate is the amount that a lender requires as compensation for Jending a commodity. In determining the price of a commodity futures contract, the lease rate, 81, is subtracted from the risk-free rate, r, as follows: Assuming a positive lease rate, the lease rate effectively reduces the futures price, all else constant. This also assumes that there is an active market for lending the commodity underlying the futures contract. The lease rate can only be earned by actually lending the underlying commodity. 2 . .Consider the factors that affect the price of futures contracts on various commodities. Which of the following statements does not accurately describe the relationship between a commodity's futures price and its underlying factors? A. Gold futures have an implicit lease rate which, because it is not actually paid by commodity borrowers, creates incentive to' hold physical rather than synthetic gold as ideal strategy to gain gold exposure. B. Natural gas is produced relatively consistently but has seasonal demand, causing the futures price to rise steadily in the fall months, since natural gas is too expensive to store. C. The cost of storing corn, which has relatively constant demand, causes the futures price to rise until the next harvest at which point the price falls. D. Relatively constant worldwide demand for oil and its ability to be cheaply transported keep oil prices relatively stable in the absence of short-run supply and demand. Answer: A Gold futures have an implicit lease rate, because it is not actually paid by commodity borrowers, which creates incentive to hold physical rather than synthetic gold as ideal strategy to gain gold exposure.

英文常用词汇表

accredited 官方认可的;鉴定合格的 advantage 优势; agency 代理处;行销处;经售店 agenda 议事日程;事项 analog 模拟 APEC ( = Asia Pacific Economic Cooperation Forum) Appetize r 开胃食品 Appliances 家用)电器 常用词汇表 (the) Americas 北美洲、中美洲和南美洲的总称 a la carte 照菜单点 菜 abstrac t 摘要, 概 要 academic conference 学术研讨 会 accessory 附属 附 件 accident report 事故报 告 Apparel 衣服;服 装 acknowledge 承认;感谢 ad hoc committee 临时成立的工作委员会 advance funds 预支货款 amplifier 扩音器 animation 动画 亚太经合组织

Application service provider (ASP) 应用软件服务商 Arc light 弧光 Arrival pattern 团队抵达时间 Arrogan t 自大的,傲慢的 Artic le 物品:商品 Artist ic 艺术的;美术的 Assemble 集合,聚集;装 配 Assimilat e 同化;消化;吸收;彻底了解 Assistant stage manager 助理展台经 理 Associated firm 联号 Associatio n 协会 Attendance 观众;出席者,出席人 数 Attendee 参加会议或展览的人;出席 者 Attracti on 景点;引人注意之物 Au lait 加牛奶 Auction 拍卖 Audio conference 电话会议 Audiovisual (AV) 视听设备 Audiovisual aids 视听辅助设备 Authorized signature 授权签字 Automaker 汽车制造 商 Automation 自动化,自动 机

分类英语单词大全精心整理版

一、学习用品(school things) pen钢笔 pencil铅笔 pencil-case铅笔盒 ruler尺子 book书 bag包comic book漫画书 post card明信片 newspaper报纸 schoolbag书包 eraser橡皮 crayon蜡笔 sharpener卷笔刀 story-book故事书 notebook笔记本 Chinese book语文书 English book英语书 math book数学书 magazine杂志 dictionary词典 二、人体(body)foot脚 head头 face脸 hair头发nose鼻子 mouth嘴 eye眼睛 ear耳朵 arm手臂 hand手 finger手指 leg腿 tail尾巴 三、颜色(colours)red红 blue蓝 yellow黄green绿 white白 black黑 pink粉红 purple紫 orange橙 brown棕 四、动物(animals)cat猫 dog狗 pig猪 duck鸭 rabbit兔 horse马 elephant大象 ant蚂蚁 fish鱼 bird鸟 eagle鹰 beaver海狸 snake蛇mouse老鼠 squirrel松鼠 kangaroo袋鼠 monkey猴 panda熊猫 bear熊 lion狮子 tiger老虎 fox狐狸 zebra斑马 deer鹿 giraffe长颈鹿 goose鹅 hen母鸡 turkey火鸡 lamb小羊 sheep绵羊 goat山羊 cow奶牛 donkey驴 squid鱿鱼 lobster龙虾 shark鲨鱼 seal海豹 sperm whale抹香鲸 killer whale虎鲸 五、人物(people)friend朋友boy男孩 girl女孩 mother母亲 father父亲

frm一级笔记

1.1 风险管理基础 1风险管理 01.1 解释风险的概念和比较风险管理 Risk : arise from uncertainty regarding future loss as well as gain Risk management :activities aimed to reduce or eliminate expected loss Risk taking :active assumption of incremental risk in order to generate incremental gains 01.2 描述风险管理流程,识别流程中的问题和挑战 识别风险 量化和估计风险敞口,决定合适的方法来转移风险 根据转移风险的成本来分析转移风险的方法 开发风险缓释策略 avoid 不做生意,完全避免 transfer 花钱全部转给别人 mitigate 转移部分风险 assume 承担风险 随时监控和评估风险缓释策略 01.3 评估度量管理风险的工具 VaR 在某个概率下的最大损失是多少 Economic Capital 未知一个足够的流动性储备来覆盖潜在损失 Scenario analysis 分析某个因素的经常不可计量的不确定性 Stress testing 基于某个压力的一种情景分析 01.4 区别 EL 和 UL Expected Loss在正常业务情况下有多少损失是预计会发生的,容易预测和计算Unexpected Loss在非正常业务情况下的损失,更难预测和计算

01.5 区别 risk 和 reward,并解释什么样的关注点冲突会影响风险管 理 通常说, the greater risk take,the greater potential reward 可以被度量的 reward 概率部分就是 risk,不能度量概率的就是uncertainty 01.6 描述和区分风险的关键类别,解释每种风险怎么产生的,评估 风险的影响 有 8 大类风险: Market risk:价格的不确定性 interest rate risk equity price risk foreign exchange risk commodity price risk Credit risk:交易对手履约的不确定性 default risk bankruptcy risk downgrade risk

手表常用英语词汇(手表从业者必备)讲解

可携带的定时器,在任何方位均能运作(合乎ISO 2665规范)。自发条和游丝被发明以后,钟渐渐的发展为表。1460年左右在Mantua处开始有人制表。到了16世纪法国和德国也跟进。最早期的表挂于颈上而佩戴于胸前,之后被置于袋内。 自1910年表被戴于手腕上。Watch原为守夜者所用,用以指示夜晚时间。 一只表有三主要部份: (1)一枚机芯,或一组机械部份,包含了所有计时报时的机制。自从腕表和防水表问世后,机芯部份完全被遮盖起来。 (2)保护机芯的表壳。 (3)显示时间的表盘和指针。表本为一实用品,但受时尚的影响,它也成为一件饰品。 ●WATERPROOF-防水的英文术语 事实上并无绝对的防水,根据美国联邦贸易委员会(Federal Trade Commission)发布的规则,手表销售商不可把手表标为「完全防水」。 ●WATER RESISTANT-防水装置 即指表壳、表冠、按钮、表镜等都具有防水及防尘功能,并且能在水里或指定的水下深度都保持防水功能(合乎ISO 2281的规范)。一般指一只表在1公尺的水深中能承受30分钟,便可称为防水表。如防水3 ATM则指每平方公分面积可承受3公斤的压力,约相当于水下30公尺深度。 防水3个大气压巴(3BAR)的表,可忍受偶尔受水溅湿或雨淋,但并不能浸没于水中或从事游泳或潜水;5个大气压巴则适于游泳,洗淋浴和滑艇;10个大气压巴则适于浅处通气管潜水和洗澡;水肺潜水时最好使用20以上个大气压巴的专业潜水表;至于100个大气压巴的表可用于深海潜水。

潜水表的密封垫是以能耐潜水员减压室氦气的材料制成,有些表还配有阀门,佩戴者可用以释放渗入表中的氦气,以便潜水表及潜水员调整到正常大气压时,表壳不会爆裂。 防水深度是在实验室中的数据,而不是在真实水中或海洋实验的结果,且其性能会因操作和密封橡圈物质的老化而衰退,必须每年接受检查及测试。 ●WHILPASH/SWAN'S NECK PRECISION INDEX 在刻有度数的平衡摆轮架上装置了一枚优雅的弧形调节器,可用上面的小螺丝调校。通过它,可十分精细地作摆轮速度校准。俗称鹅颈式微调。 ●WHITE GOLD-白金 比黄金硬度高,作为白金(铂)代用品的一种白色贵金属合金。由于硬度高,加工技术较难,除作高服手表表壳外,也作首饰品材料。白色金的品级有18K、14K、12K、10K及9K。 ●WINDING STEM-上炼柄轴 表冠装置于其外部,上炼柄轴内部连接到手表表芯,手上炼腕表均依赖旋转此柄轴以上发条,供机芯运转。 V ●VIBRATIONS-振频 摆轮前后摆动的频率,一般闹钟摆轮每小时振频约10,800次(V/H),船用天文台仪约14,400次,怀表18,000次。精密手表则可达21,600次。 U ●UNIVERSAL TIME (U.T.)-国际时间 指格林威治子午线起,自正午计时的太阳时。国际时间和格林威治时间常被混淆。 T

FRM一级模拟题(2)

FRM一级模拟题(2) 1、Which one of the foll owing four trading strategies coul d limit the investor's upside potential while reducing her d ownsid e risk compared to a naked long position in the stock? A. A long position in a put combined with a long position in a stock B. A short position in a put combined with a short position in a stock C.Buying a call option on a stock with a certain strike price and selling a call option on the same stock with a higher strike price and the same expiration date D.Buying a call and a put with the same strike price and expiration date 2、Which one of the foll owing four statements is correct about the early exercise of American options? (1). It is never optimal to exercise an American call option on a non-divid end-paying stock before the expiration date. (2). It can be optimal to exercise an American put option on a non-dividend-paying stock early. (3). It can be optimal to exercise an American call option on a non-dividend-paying stock early. (4). It is never optimal to exercise an American put option on a non-dividend-paying stock before the expiration date. A. 1 and 2 B. 1 and 4 C. 2 and 3 D. 3 and 4 3、Mr. Black has been asked by a client to write a large option on the S&P 500 ind ex. The option has an exercise price and maturities that are not availabl e for options traded on exchanges. He therefore has to hedge the position dynamically. Which of the foll owing statements about the risk of his position is not correct? A.By selling short index futures short, he can make his portfolio delta neutral. B.There is a short position in an S&P 500 futures contract that will make his portfolio insensitive to both small and large moves in the S&P 500. C. A long position in a traded option on the S&P 500 will help hedge the volatility risk of the option he has written. D.To make his hedged portfolio gamma neutral, he needs to take positions in options as well as futures. 4、The current price of stock ABC is $42 and the call option with a strike at $44 is trading at $3. Expiration is in

(完整版)初级英语词汇表

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