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融資租賃英文詞匯1
包攬租賃：wrap lease --- a lease transaction generally involving a
lease from an investor to an operating lease company
with a sublease by the operating lease company to the
end-user lessee.
報關(guān)： 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 effected 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被撤銷的合同：rescinded contract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(zhǔn)備時間：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 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 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、accounting purposes and a loan for tax purposes; also known as an off-balance sheet loan, see-through lease;synthetic lease.
不正當(dāng)： improper
簿記系統(tǒng)： bookkeeping system
補(bǔ)救措施： remedy
融資租賃英文詞匯2
裁定 (法)： award
財產(chǎn)： property
財產(chǎn)保險： insurance of property
財務(wù)報表： financial statement
財務(wù)報告： financial report
財務(wù)費用： finance expense
財務(wù)會計： financial accounting
財務(wù)公司： Capital company
財務(wù)收入： finance income
財務(wù)年度： fiscal year
財務(wù)狀況： financial position
財政部： Ministry of Finance
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(fù)債： long-term liabilities
長期借款： 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：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
成功的案例：successful story
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： 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 loss
融資租賃英文詞匯3
打包租賃： bundled lease--a lease in which the lossor pays for
taxes, insurance and maintenance on the leased equipment.
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
遞變租金： stepped rent --- a lease in which the periodic lease、
、payments are reduced and/or increased at some point 、 at the lease term.
遞變租金租賃：stepped payment lease：
遞減租賃： step-down lease---a lease in which the periodic lease
、 payments are reduced at some point in the lease term.
遞延資產(chǎn)： deferred assets
遞增租賃： step-up lease --- a lease in which the periodic lease 、 payments are increased at some point in the lease 、 term.
抵押擔(dān)保： encumbrance
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 proprietorship
短期租賃： short-term lease--generally, a lease of less than three years.
對承租人的好處：benefits to lessee
對出租人的好處：benefits to lessor
融資租賃英文詞匯4
額定股份： authorized shares of stock
額度： quota
惡意串通： malicious conspiracy
融資租賃英文詞匯5
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 objective
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
費用： expenses
分類帳戶： ledger account
分包： subcontract
分配： distribution
風(fēng)險： risk
定價風(fēng)險：：pricing risk
法律風(fēng)險：：legal risk
收益風(fēng)險：：yield risk
稅收風(fēng)險：：tax risk
信貸風(fēng)險：：credit risk
資產(chǎn)風(fēng)險：：asset risk
風(fēng)險租賃： venture lease
扶貧： poverty relief
扶養(yǎng)義務(wù)： an obligation to maintain …
浮動利率： variable rate
浮動利率租賃：floating rate lease--a lease in which the lease
payments may vary from one payment period to
another, particularly when they vary according to
changes in a specified index; variable rate lease.
福利費：welfare expenses
服務(wù)租賃： service lease --- a lease in which the lessor provides
complete service, maintenaince and care for the
leased equipment; a maintenance lease; an operating
lease; a gross lease.
復(fù)式記帳法：double entry system
附加費： 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 worth
附則： supplementary provisions
融資租賃英文詞匯6
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、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
固定租金租賃：fixed payment lease--a lease in which is the lease
payment remains the same throughout the lease term.
故意:willfully
故意隱瞞 :eliberately concealed,willfully conceal
股份上市:initial public offering (IPO)
股利政策:divident policy
廣告宣傳費：advertising and promotion expenses
國家標(biāo)準(zhǔn)：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：
國家進(jìn)出口商品檢驗局 State Administration for Import and Export Commodity Inspection
國家經(jīng)濟(jì)貿(mào)易委員會：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：
國際會計準(zhǔn)則委員會：International Accounting Standard Committee
國庫券： treasury bill
過帳記號： post referance