inception [ɪn’sepʃ(ə)n] n. 开始,开端
 
  the commencement of the lease term 租赁期开始日
 
  rental revenue 租金收入
 
  guaranteed residual value 担保余值
 
  unguaranteed residual value 未担保余值
 
  minimum lease payments (MLP) 最低租赁付款额
 
  contingent rent 或有租金
 
  costs for services 履约成本
 
  minimum lease receipts 最低租赁收款额
 
  initial direct cost 初始直接费用
 
  finance lease 融资租赁
 
  operating lease经营租赁
 
  interest rate implicit in the lease 租赁内含利率
 
  effective interest method 实际利率法
 
  sale and lease back transactions 售后租回交易
 

 
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