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
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
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
