early termination提前結束

earnings before minority interest少數權益前收益

earnings pattern收益模型

EBO (early buyout)提前買斷

economic benefits經濟利益

economic climate經濟氣候

economic life經濟壽命

economic ownership經濟上的所有權

education教育

effective date生效日

effective ownership有效的所有權

effective waiver of defenses（對）抗辯的有效放棄

effectiveness有效性

electronic mail電子郵件

eligibility合格性

embedded嵌入

emerging lease markets新興租賃市場

employee benefit plans雇員福利計劃

enactment實施

encumbrance留置權

end-of-term consequences期末結果

end-of-term process期末程序

ends up倒閉

end-users最終用戶

enforceable強制性的

enforcing remedies實施補救

engine發動機

enhanced equipment trust certificate增級的設備信托證書

enter into force生效

entitlement權利資格

Environmental Liability Act（德國）環境責任法

EPS(earning per share)每股收益率

equalizing等量化

equipment cost設備成本

equipment defects設備瑕疵

express warranty明示的擔保

extended retention of possession對占有的延伸提留

extension延期

external reporting risk財務報告引起的外部風險

equipment identification設備認定

equipment leasing industry設備租賃業

equipment risk allocation and management設備風險的分擔及管理

Equipment Schedule設備清單

equitable owner衡平法上的所有權人

equity capital權益資本

equity contribution權益出資

equity in net loss of invests投資凈損失中的權益

equity insertion權益嵌入（指經營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金）

equity investor權益投資人

equity securities權益證券

ERISA（ Employee Retirement Income and Security Act）（美國）雇員退休收入及擔保法

escalation clauses自動調整條款

essential use實質性使用

estate（房地產）產業

estimated remaining period估計的剩余期間

estimated residual估計的余值

estimates估計

ETO(early termination option)（對）提前結束（的）任擇權

evolution演變

excess cash過?，F金

excess deduction超額扣減

exchange交換

excise tax許可證稅

exclusive remarketing firms（只處置某類設備的）專業性再處置公司

executory cost執行成本

exempt assets免稅資產

exempt entity免稅機構

exercisable 可行使的

exercise price行使（某項權利，例如購買任擇權時的）價格

exhaustion損耗

Exhibit（契約性文件的）附件

EXIM bank（美國）進出口銀行

expenditure開支

expertise專長

expiration of the initial lease term初始租賃期限的屆滿

exposure to residual asset value所承擔的資產殘值風險