融資租賃業(yè)務(wù)詞匯大全

1、案例 project example, story安全港租賃 safe-harbor lease-a type of lease created for a time 按照約定 as agreed安裝 installationB包攬租賃 wrap lease - a lease transaction generally involving a報(bào)關(guān) custom entry保管費(fèi) custody fee保管合同 deposit contract保管憑證 deposit receipt保管人 （保管合同 ） depositary保管人 （倉儲(chǔ)合同 ） warehouseman保稅區(qū) trade

2、free zone保險(xiǎn) insurance保險(xiǎn)單 policy保險(xiǎn)費(fèi) insurance premiums 保險(xiǎn)索賠 claim 保險(xiǎn)理賠 settling保險(xiǎn)，由 A 投保 insurance to be effected by A 保險(xiǎn)由買方自理 insurance to be effected by the Buyers 保險(xiǎn)賠償金 insurance indemnity 保險(xiǎn)人 （保險(xiǎn)公司 ） insurer （被）保險(xiǎn)人 insured, insurant 保證期 warranty period 報(bào)告格式 reporting format 報(bào)酬 remuneration 備抵法 al

3、lowance methods 被撤銷的合同 rescinded contract 背書 endorsement 背書人 endorser 必要的準(zhǔn)備時(shí)間 the necessary preparation time閉口租賃 closed-end lease-a lease transaction that allows the lessee to walk away from the leased property at the end of the lease term with no liability for increases or decreases in the expected

4、 residual value of the property. The lessee will still beliable for damage to the property beyond ordinary wear and tear and may or may not have a purchase option.幣種 currency變現(xiàn) liquidate變更 modify,modification,amend標(biāo)的物 subject matter表外 off balance sheet表外融資 off balance sheet financing表外租賃 off balance

5、 sheet lease 表外貸款 off balance sheet loan不可撤消信用證 irrevocable letter of credit不完整租賃 broken lease-a financing treated as a lease for不正當(dāng) improper簿記系統(tǒng) bookkeeping system補(bǔ)救措施 remedyC裁定 （法） award財(cái)產(chǎn) property財(cái)產(chǎn)保險(xiǎn) insurance of property財(cái)務(wù)報(bào)表 financial statement財(cái)務(wù)報(bào)告 financial report財(cái)務(wù)費(fèi)用 finance expense財(cái)務(wù)會(huì)計(jì) finan

6、cial accounting財(cái)務(wù)公司 Capital company財(cái)務(wù)收入 finance income 財(cái)務(wù)年度 fiscal year 財(cái)務(wù)狀況 financial position 財(cái)政部 Ministry of Finance 闡明 elucidate 殘值 residual value 倉單 warehouse receipt 倉儲(chǔ)費(fèi) warehousing charge 倉儲(chǔ)合同 warehousing contract 倉儲(chǔ)物 stored goods 常規(guī)融資租賃 conventional finance lease 長期負(fù)債 long-term liabilities 長

7、期借款 long-term debts 長期投資 long-term investments 長期應(yīng)付款 long-term payables 長期資產(chǎn) long-term assets 超越權(quán)限 ultra vires 城市建設(shè)附加費(fèi) city development surcharge 承包人 contractor 總承包人 general contractor 發(fā)包人 employer 承擔(dān)損害賠償責(zé)任 to be liable for damages 承擔(dān)違約責(zé)任 to be liable for breach of contract 承擔(dān)責(zé)任 be liable therefor 承

8、諾函 commitment letter 承租人 lessee 承攬合同 contract for work 承攬人 contractor 共同承攬人 joint constractors定作人 customer 承諾 acceptance撤回 withdrawn撤銷 revoke, rescind抽逃資金 surreptitiously withdrawn funds除當(dāng)事人另有約定的以外 unless parties have agreed otherwise 除法律另有規(guī)定外 unless the law provides otherwise 處分 disposal出賣人 supplie

9、r 出讓人 transferor(受讓人) (transferee)出租 rental 出租人 lessor 催告 remind 存貨人 bailor充分披露原則 full disclosure principle存貨 inventory存貨盤虧 inventories lossD代理人 agent貸款人 lender(借款人) (borrower)貸記 credit擔(dān)保 security擔(dān)保法 security law道德義務(wù) moral duty到期利息 interest due到期債權(quán) matured claim等額租金 level payment 第一承運(yùn)人 first carrier

10、 遞減租賃 step-down lease-a lease in which the periodic lease 遞延資產(chǎn) deferred assets調(diào)查 survey調(diào)查對象 respondent定金 deposit董事會(huì) board of directors獨(dú)資企業(yè) single proprietorship 對承租人的好處 benefits to lessee 對出租人的好處 benefits to lessor E額定股份 authorized shares of stock額度 quota惡意串通 malicious conspiracyF法定代表人 legal represe

11、ntative法定代理人 statutory agent 法定地址 legal address 法律地位平等 equal legal status 法律問題 legal issue 法律約束力 legally binding 法人 fictitious person 發(fā)行債券 issuance of bonds 防洪基金 flood prevention surcharge 妨礙租賃的原因 objections to leasing 放棄 migration away from, waive 非法干預(yù) illegally intervene therein 非法目的 illegal objec

12、tive 非正式出租人 casual lessor-a lessor who is not in the business of leasing but who does an occassional lease, primarily for the tax benefits of the lease transaction. 廢止 to be repealed費(fèi)用 expenses 分類帳戶 ledger account 分包 subcontract 分配 distribution 風(fēng)險(xiǎn) risk定價(jià)風(fēng)險(xiǎn) pricing risk法律風(fēng)險(xiǎn) legal risk 收益風(fēng)險(xiǎn) yield risk

13、 稅收風(fēng)險(xiǎn) tax risk 信貸風(fēng)險(xiǎn) credit risk 資產(chǎn)風(fēng)險(xiǎn) asset risk 風(fēng)險(xiǎn)租賃 venture lease 扶貧 poverty relief 扶養(yǎng)義務(wù) an obligation to maintain 浮動(dòng)利率 variable rate 福利費(fèi) welfare expenses復(fù)式記帳法 double entry system附加費(fèi) surcharge附加稅 surtax付款 payment付款條件 payment term付款人 payer負(fù)債 liabilities負(fù)責(zé)人 responsible person負(fù)債與股東權(quán)益之比 debt to net wor

14、th附則 supplementary provisionsG干預(yù)選擇租賃物 interfer in the selection of the leased thing杠桿租賃 leveraged lease格式條款 standard clauses 工程勘察、設(shè)計(jì)、施工 project surveying, design, construction?(xx 日 )公布 promulgated on 公開、公平、公正 an open, fair and impartial manner 公允價(jià)值 fair value公證 notarize根據(jù)違約情況 depending on the circu

15、mstances of the breach固定資產(chǎn) fixed assets固定資產(chǎn)凈值 net fixed assets固定資產(chǎn)清理 fixed assets in liquidation固定資產(chǎn)原價(jià) fixed assets at cost故意 willfully故意隱瞞 deliberately concealed,willfully conceal股份上市 initial public offering (IPO)股利政策 divident policy廣告宣傳費(fèi) advertising and promotion expenses國家標(biāo)準(zhǔn) State standard國家工商行政管

16、理局 State Administration for Industry and Commerce 國家計(jì)劃委員會(huì) State Planning Commission國家經(jīng)濟(jì)貿(mào)易委員會(huì) State Commission for Economic and Trade 國家外匯管理局 State Administration of Foreign Exchange (SAFE) 國家重大建設(shè)工程 major State construction project 國際會(huì)計(jì)準(zhǔn)則委員會(huì) International Accounting Standard Committee 國庫券 treasury bi

17、ll 過帳記號 post referanceH海關(guān)總署 Customs General Administration海事法院 marine court行業(yè) industry 行業(yè)標(biāo)準(zhǔn) industry standard 行業(yè)調(diào)查 survey of industry activity 合法權(quán)益 lawful rights and interests 合法形式 legal form 合理的方式 reasonable manner 合同的履行 performance of contract 合同的內(nèi)容 the particulars of a contract 合同的效力 validity of

18、contract 合同法 the contract law 合同書形式 form of a written instrument 和解 settlement 后進(jìn)后出 last-in, last-out 壞帳 bad debts, bad accounts 壞帳準(zhǔn)備 allowance for bad accounts 還款 repayment 匯兌損失 foreign currency exchange loss匯率 exchange rate匯率風(fēng)險(xiǎn) exchange rate risk毀損 damage回租 lease back或有負(fù)債 contingent liabilitiesJ及時(shí)

19、 in a timely manner寄存人 depositor繼承人 heir價(jià)目表 price list價(jià)款 remuneration監(jiān)管 supervision監(jiān)督處理 supervision and handling監(jiān)護(hù)人 guardian檢驗(yàn)標(biāo)準(zhǔn) the standard of inspection檢驗(yàn)方法 the method of inspection檢驗(yàn)證書 inspection certificate減稅 tax benefit減稅證明 tax slash certificate交貨，交付 delivery交付日 date of acceptance交易規(guī)模 transact

20、ion size交易習(xí)慣 usage of trade教育附加費(fèi) education surcharge結(jié)構(gòu)：租金的構(gòu)成方式將保證能 structuring: the determination of a lease payment獲得一定的目標(biāo)收益。 structure that will preserve a certain targeted yield.結(jié)構(gòu)化共享式租賃 structured participating lease (SPL)結(jié)算條款 settlement clause 借款合同 loan contract借款人 borrower (貸款人) (lender)解除 ter

21、minate解決爭議的方法 the method of dispute resolution解釋 constru解約條件 conditions subsequent進(jìn)口稅 import duty進(jìn)入市場 entry markets經(jīng)常項(xiàng)目支付 current payment凈收益 net earnings凈損失 net loss居間合同 brokerage contract居間活動(dòng) brokerage activity居間人 broke拒絕 rejection開端 inception客觀情況 objective circumstances客觀性原則 objectivity principle扣

22、押 attachment跨國轉(zhuǎn)租賃 cross border lease會(huì)計(jì) accounting成本會(huì)計(jì) cost accounting 非贏利組織會(huì)計(jì) non-for-profit accounting公共會(huì)計(jì) public accounting企業(yè)會(huì)計(jì) private accounting社會(huì)會(huì)計(jì) social accounting稅務(wù)會(huì)計(jì) tax accounting會(huì)計(jì)恒等式 accounting equation 會(huì)計(jì)科目表 chart of accounts會(huì)計(jì)循環(huán)會(huì)計(jì)要素accounting element會(huì)計(jì)制度accounting system會(huì)計(jì)準(zhǔn)則accounting

23、standard寬限期 grace period款項(xiàng)后付payments in arrears款項(xiàng)先付payments in advance框架協(xié)議frame agreement虧損 deficitL歷史成本原則 historical cost principle利率 interest rate利息 interest利息補(bǔ)償 interest allowance 利息收入 interest earned 聯(lián)合租賃 joint venture lease 連帶責(zé)任 joint and several liability諒解備忘錄 memorandum of understanding (MOU)

24、流動(dòng)比率 current ratio流動(dòng)負(fù)債 current liabilities流動(dòng)資產(chǎn) current assets留成 retention留置 lien律師費(fèi) attorney fees and costs律師意見書 opinions of counsel履行地點(diǎn) place of performance履行方式 methods of performance履行期限 the time limit for performanceM買賣合同 purchase contract買受人 buyer賣主融資 vendor financing 賣主租賃 vendor leasing 賣主出租人 v

25、endor lessor 媒介服務(wù) intermediary service 免除 release from 免除或限制 exempt or limit 免責(zé)條款 exemption clause 免稅 tax exemption 民事權(quán)利義務(wù) civil rights and obligations 民事行為 civil acts 民事行為能力 the capacity for civil acts 名義利率 norminal interest rate 明細(xì)分類帳 subsidiary ledger 明確 clearly indicate沒收 confiscate 目標(biāo)收益 targete

26、d yieldN納稅記錄 government tax fillings 內(nèi)部收益率 internal rate of return / IRR 內(nèi)容 （細(xì)節(jié)） particulars內(nèi)容 （目錄） contents年交易額 annual volumeO歐元 EuroP拍賣程序 the auction procedures 拍賣公告 auction announcement 盤盈 income on disposal 賠償金 compensation 賠償損失 compensate for the loss 配比原則 matching principle 平等主體 equal party 評價(jià)

27、規(guī)范 value disciplines 破產(chǎn) bankruptcy普通責(zé)任險(xiǎn) genertal liability insuranceQ期滿 expire期末借方余額 ending debit balances 期末貸方余額 ending credit balances 期限屆滿 expiration of time limit 起訴 suit is filed 提出 file 訴訟 suit清楚明確 explicit清理?xiàng)l款 clearance clarseR日記帳 journal購貨日記帳 purchase journal特種日記帳 special journal通用日記帳 genera

28、l journal現(xiàn)金收入日記帳 cash receipts journal現(xiàn)金支出日記帳 cash disbursements journal 銷貨日記帳 sales journal 融資條件 financial terms 融資租賃 finance lease 二手貨市場 secondary market 人民法院 Peoples CourtS 善意 bona fide擅自 on his own authority商品檢驗(yàn)證書 commodity inspection certificate商業(yè)廣告 commercial advertisement商業(yè)秘密 trade secrets喪失商業(yè)信用 l