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
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
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valuation估值
value ratio价值比
value-added services增值服务
valuing定值
variables变量
variation in return回报波动
variation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
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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
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