融資租賃業(yè)務詞匯

1、精選優(yōu)質(zhì)文檔-傾情為你奉上融資租賃業(yè)務詞匯A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 type of lease contract involving a third party that buys the asset to be leased, leases it to the leasing company, who then on-leases it to the u

2、ser. Used when the initial leasing company has limited taxable capacity.報關 custom entry保管費 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(倉儲合同) warehouseman保稅區(qū) trade free zone保險 insurance保險單 policy保險費 insurance premiums保險索賠 claim保險理賠 settling保險，由A投保 insurance to be effec

3、ted by A保險由買方自理 insurance to be effected by the Buyers保險賠償金 insurance indemnity保險人(保險公司) insurer(被)保險人 insured, insurant保證期 warranty period報告格式 reporting format報酬 remuneration備抵法 allowance methods被撤銷的合同 rescinded contract背書 endorsement背書人 endorser必要的準備時間 the necessary preparation time閉口租賃 closed-end

4、 lease-a lease transaction that allows thelessee to "walk away" from the leased property at the end of the lease term with no liability for increases or decreases in the expected residual value of the property. The lessee will still beliable for damage to the property beyond ordinary wear

5、and tear and may or may not have a purchase option.幣種 currency變現(xiàn) liquidate變更 modify, modification, amend標的物 subject matter表外 off balance sheet表外融資 off balance sheet financing表外租賃 off balance 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 trea

6、ted as a lease for不正當 improper簿記系統(tǒng) bookkeeping system補救措施 remedyC裁定 (法) award財產(chǎn) property財產(chǎn)保險 insurance of property財務報表 financial statement財務報告 financial report財務費用 finance expense財務會計 financial accounting財務公司 Capital company財務收入 finance income財務年度 fiscal year財務狀況 financial position財政部 Ministry of Fi

7、nance闡明 elucidate殘值 residual value倉單 warehouse receipt倉儲費 warehousing charge倉儲合同 warehousing contract倉儲物 stored goods常規(guī)融資租賃 conventional finance lease長期負債 long-term liabilities長期借款 long-term debts長期投資 long-term investments長期應付款 long-term payables長期資產(chǎn) long-term assets超越權限 ultra vires城市建設附加費 city deve

8、lopment surcharge承包人 contractor總承包人 general contractor發(fā)包人 employer承擔損害賠償責任 to be liable for damages承擔違約責任 to be liable for breach of contract承擔責任 be liable therefor承諾函 commitment letter承租人 lessee承攬合同 contract for work承攬人 contractor共同承攬人 joint contractors定作人 customer承諾 acceptance撤回 withdrawn撤銷 revoke

9、, rescind抽逃資金 surreptitiously withdrawn funds除當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 supplier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 ag

10、ent貸款人 lender(借款人) (borrower)貸記 credit擔保 security擔保法 security law道德義務 moral duty到期利息 interest due到期債權 matured claim等額租金 level payment第一承運人 first carrier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 board of directors獨資企業(yè) single prop

11、rietorship對承租人的好處 benefits to lessee對出租人的好處 benefits to lessorE額定股份 authorized shares of stock額度 quota惡意串通 malicious conspiracyF法定代表人 legal representative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

12、金 flood prevention surcharge妨礙租賃的原因 objections to leasing放棄 migration away from, waive非法干預 illegally intervene therein非法目的 illegal objective非正式出租人 casual lessor-a lessor who is not in the business ofleasing but who does an occassional lease, primarilyfor the tax benefits of the lease transaction.廢止

13、to be repealed費用 expenses分類帳戶 ledger account分包 subcontract分配 distribution風險 risk定價風險 pricing risk法律風險 legal risk收益風險 yield risk稅收風險 tax risk信貸風險 credit risk資產(chǎn)風險 asset risk風險租賃 venture lease扶貧 poverty relief扶養(yǎng)義務 an obligation to maintain 浮動利率 variable rate福利費 welfare expenses復式記帳法 double entry system

14、附加費 surcharge附加稅 surtax付款 payment付款條件 payment term付款人 payer負債 liabilities負責人 responsible person負債與股東權益之比 debt to net worth附則 supplementary provisionsG干預選擇租賃物 interfer in the selection of the leased thing杠桿租賃 leveraged lease格式條款 standard clauses工程勘察、設計、施工 project surveying, design, construction?(xx日)

15、公布 promulgated on 公開、公平、公正 an open, fair and impartial manner公允價值 fair value公證 notarize根據(jù)違約情況 depending on the circumstances 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 fixed assets at cost故意 willfully故意隱瞞 deliberately concealed,willfully conceal股份上市

16、 initial public offering (IPO)股利政策 divident policy廣告宣傳費 advertising and promotion expenses國家標準 State standard國家工商行政管理局 State Administration for Industry and Commerce國家計劃委員會 State Planning Commission國家經(jīng)濟貿(mào)易委員會 State Commission for Economic and Trade國家外匯管理局 State Administration of Foreign Exchange (SAF

17、E)國家重大建設工程 major State construction project國際會計準則委員會 International Accounting Standard Committee國庫券 treasury bill過帳記號 post referanceH海關總署 Customs General Administration海事法院 marine court行業(yè) industry行業(yè)標準 industry standard行業(yè)調(diào)查 survey of industry activity合法權益 lawful rights and interests合法形式 legal form合理的

18、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 contract合同法 the contract law合同書形式 form of a written instrument和解 settlement后進后出 last-in, last-out壞帳 bad debts, bad accounts壞帳準備 allowance for bad accounts還款 repayment匯兌損失 foreign currency exchange l

19、oss匯率 exchange rate匯率風險 exchange rate risk毀損 damage回租 lease back或有負債 contingent liabilitiesJ及時 in a timely manner寄存人 depositor繼承人 heir價目表 price list價款 remuneration監(jiān)管 supervision監(jiān)督處理 supervision and handling監(jiān)護人 guardian檢驗標準 the standard of inspection檢驗方法 the method of inspection檢驗證書 inspection certif

20、icate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 transaction size交易習慣 usage of trade教育附加費 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獲得一定的目標收益。 structure that will preserve a certain targeted yield.結(jié)構(gòu)化共享式租賃 structured parti

21、cipating 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 terminate解決爭議的方法 the method of dispute resolution解約條件 conditions subsequent進口稅 import duty進入市場 entry markets經(jīng)常項目支付 current payment凈收益 net earnings凈損失 net loss居間合同 brokerage contract居間活動 brokerage activity居間人 bro

22、ke拒絕 rejectionK開端 inception客觀情況 objective circumstances客觀性原則 objectivity principle扣押 attachment跨國轉(zhuǎn)租賃 cross border lease會計 accounting成本會計 cost accounting非贏利組織會計 non-for-profit accounting公共會計 public accounting企業(yè)會計 private accounting社會會計 social accounting稅務會計 tax accounting會計恒等式 accounting equation會計科目

23、表 chart of accounts會計循環(huán)會計要素 accounting element會計制度 accounting system會計準則 accounting standard寬限期 grace period款項后付 payments in arrears款項先付 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利息補償 interest allowance利息收入 interest earned聯(lián)合租賃 joint

24、venture lease連帶責任 joint and several liability諒解備忘錄 memorandum of understanding (MOU)流動比率 current ratio流動負債 current liabilities流動資產(chǎn) current assets留成 retention留置 lien律師費 attorney fees and costs律師意見書 opinions of counsel履行地點 place of performance履行方式 methods of performance履行期限 the time limit for performa

25、nceM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 vendor lessor媒介服務 intermediary service免除 release from 免除或限制 exempt or limit免責條款 exemption clause免稅 tax exemption民事權利義務 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

26、rate明細分類帳 subsidiary ledger明確 clearly indicate沒收 confiscate目標收益 targeted yieldN納稅記錄 government tax fillings內(nèi)部收益率 internal rate of return / IRR內(nèi)容(細節(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 comp

27、ensate for the loss配比原則 matching principle平等主體 equal party評價規(guī)范 value disciplines破產(chǎn) bankruptcy普通責任險 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清理條款 clearance clarseR日記帳 journal購

28、貨日記帳 purchase journal特種日記帳 special journal通用日記帳 general 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 People's CourtS善意 bona fide擅自 on his own authority商品檢驗證書 commodity inspection certificate商業(yè)廣告 commercial advertisement商業(yè)秘密 trade secrets喪失商業(yè)信用