融資租賃業(yè)務(wù)詞匯L

字號:

L
    歷史成本原則 historical cost principle
    利差 spread--the difference between what a lessor pays for
    funding and what the lessor sets as the yield in a
    lease transaction.
    利率 interest rate
    利息 interest
    利息補(bǔ)償 interest allowance
    利息收入 interest earned
    聯(lián)邦租賃 federal leasing--leasing in which the lessee is an
    agency of the United States government. Special
    rules and considerations apply.
    聯(lián)合承租人 co-lessee--an additional lessee to a lease, who is
    usually jointly and severally liable on the lease with
    the other lessee.
    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)
    流動比率 current ratio
    流動負(fù)債 current liabilities
    流動資產(chǎn) current assets
    留成 retention
    留購租賃 dollar buy-out lease--a lease with a US$ 1.00
    purchase option at the end of the lease term, or a
    generalized reference to a lease with a nominal
    purchase option, whether the option actually be
    US$ 1.00 or some other nominal amount.
    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 performance