| 融资租赁业务常用词汇，汉英对照 | ||||||||
| A | ||||||||
| 案例 | project example, story | |||||||
| 安全港租赁 | safe-harbor lease--a type of lease created for a time | |||||||
| under the US Internal Revenue Code for the purpose of | ||||||||
| transferring federal tax benefits from a party who could | ||||||||
| not use them to a party who could. | ||||||||
| 按照约定 | as agreed | |||||||
| 安装 | installation | |||||||
| B | ||||||||
| 包揽租赁 | 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. | ||||||||
| 报关 | custom entry | |||||||
| 保管费 | custody fee | |||||||
| 保管合同 | deposit contract | |||||||
| 保管凭证 | deposit receipt | |||||||
| 保管人(保管合同) | depositary | |||||||
| 保管人(仓储合同) | warehouseman | |||||||
| 保税区 | trade free zone | |||||||
| 保险 | insurance | |||||||
| 保险单 | policy | |||||||
| 保险费 | insurance premiums | |||||||
| 保险索赔 | claim | |||||||
| 保险理赔 | settling | |||||||
| 保险，由A投保 | insurance to be effected by A | |||||||
| 保险由买方自理 | insurance to be effected by the Buyers | |||||||
| 保险赔偿金 | insurance indemnity | |||||||
| 保险人(保险公司) | insurer | |||||||
| (被)保险人 | insured, insurant | |||||||
| 保证期 | warranty period | |||||||
| 报告格式 | reporting format | |||||||
| 报酬 | remuneration | |||||||
| 备抵法 | allowance methods | |||||||
| 被撤销的合同 | rescinded contract | |||||||
| 背书 | endorsement | |||||||
| 背书人 | endorser | |||||||
| 必要的准备时间 | the necessary preparation time | |||||||
| 闭口租赁 | 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. | ||||||||
| 币种 | currency | |||||||
| 变现 | liquidate | |||||||
| 变更 | modify,modification,amend | |||||||
| 标的物 | subject matter | |||||||
| 表外 | off balance sheet | |||||||
| 表外融资 | off balance sheet financing | |||||||
| 表外租赁 | off balance sheet lease | |||||||
| 表外贷款 | off balance sheet loan | |||||||
| 不可撤消信用证 | irrevocable letter of credit | |||||||
| 不完整租赁 | 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. | ||||||||
| 不正当 | improper | |||||||
| 簿记系统 | bookkeeping system | |||||||
| 补救措施 | remedy | |||||||
| C | ||||||||
| 裁定 (法) | award | |||||||
| 财产 | property | |||||||
| 财产保险 | insurance of property | |||||||
| 财务报表 | financial statement | |||||||
| 财务报告 | financial report | |||||||
| 财务费用 | finance expense | |||||||
| 财务会计 | financial accounting | |||||||
| 财务公司 | Capital company | |||||||
| 财务收入 | finance income | |||||||
| 财务年度 | fiscal year | |||||||
| 财务状况 | financial position | |||||||
| 财政部 | Ministry of Finance | |||||||
| 阐明 | elucidate | |||||||
| 残值 | residual value | |||||||
| 仓单 | warehouse receipt | |||||||
| 仓储费 | warehousing charge | |||||||
| 仓储合同 | warehousing contract | |||||||
| 仓储物 | stored goods | |||||||
| 常规融资租赁 | conventional finance lease | |||||||
| 长期负债 | long-term liabilities | |||||||
| 长期借款 | long-term debts | |||||||
| 长期投资 | long-term investments | |||||||
| 长期应付款 | long-term payables | |||||||
| 长期资产 | long-term assets | |||||||
| 超越权限 | ultra vires | |||||||
| 城市建设附加费 | city development surcharge | |||||||
| 承包人 | contractor | |||||||
| 总承包人 | general contractor | |||||||
| 发包人 | employer | |||||||
| 承担损害赔偿责任 | to be liable for damages | |||||||
| 承担违约责任 | to be liable for breach of contract | |||||||
| 承担责任 | be liable therefor | |||||||
| 承诺函 | commitment letter | |||||||
| 承租人 | lessee | |||||||
| 承揽合同 | contract for work | |||||||
| 承揽人 | contractor | |||||||
| 共同承揽人 | joint constractors | |||||||
| 定作人 | customer | |||||||
| 承诺 | acceptance | |||||||
| 成功的案例 | successful story | |||||||
| 撤回 | withdrawn | |||||||
| 撤销 | revoke, rescind | |||||||
| 抽逃资金 | surreptitiously withdrawn funds | |||||||
| 除当事人另有约定的以外 | unless parties have agreed otherwise | |||||||
| 除法律另有规定外 | unless the law provides otherwise | |||||||
| 处分 | disposal | |||||||
| 出卖人 | supplier | |||||||
| 出让人 | transferor | |||||||
| (受让人) | (transferee) | |||||||
| 出租 | rental | |||||||
| 出租人 | lessor | |||||||
| 催告 | remind | |||||||
| 存货人 | bailor | |||||||
| 充分披露原则 | full disclosure principle | |||||||
| 存货 | inventory | |||||||
| 存货盘亏 | inventories loss | |||||||
| D | ||||||||
| 打包租赁 | bundled lease--a lease in which the lossor pays for | |||||||
| taxes, insurance and maintenance on the leased | ||||||||
| equipment. | ||||||||
| 代理人 | agent | |||||||
| 贷款人 | lender | |||||||
| (借款人) | (borrower) | |||||||
| 贷记 | credit | |||||||
| 担保 | security | |||||||
| 担保法 | security law | |||||||
| 道德义务 | moral duty | |||||||
| 到期利息 | interest due | |||||||
| 到期债权 | matured claim | |||||||
| 等额租金 | level payment | |||||||
| 第一承运人 | first carrier | |||||||
| 递变租金 | stepped rent --- a lease in which the periodic lease | |||||||
| payments are reduced and/or increased at some point | ||||||||
| at the lease term. | ||||||||
| 递变租金租赁 | stepped payment lease | |||||||
| 递减租赁 | step-down lease---a lease in which the periodic lease | |||||||
| payments are reduced at some point in the lease term. | ||||||||
| 递延资产 | deferred assets | |||||||
| 递增租赁 | step-up lease --- a lease in which the periodic lease | |||||||
| payments are increased at some point in the lease | ||||||||
| term. | ||||||||
| 抵押担保 | encumbrance | |||||||
| 调查 | survey | |||||||
| 调查对象 | respondent | |||||||
| 定金 | deposit | |||||||
| 董事会 | board of directors | |||||||
| 独资企业 | single proprietorship | |||||||
| 短期租赁 | short-term lease--generally, a lease of less than three | |||||||
| years. | ||||||||
| 对承租人的好处 | benefits to lessee | |||||||
| 对出租人的好处 | benefits to lessor | |||||||
| E | ||||||||
| 额定股份 | authorized shares of stock | |||||||
| 额度 | quota | |||||||
| 恶意串通 | malicious conspiracy | |||||||
| F | ||||||||
| 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 | |||||||
| 法律问题 | legal issue | |||||||
| 法律约束力 | legally binding | |||||||
| 法人 | fictitious person | |||||||
| 发行债券 | issuance of bonds | |||||||
| 防洪基金 | flood prevention surcharge | |||||||
| 妨碍租赁的原因 | objections to leasing | |||||||
| 放弃 | migration away from, waive | |||||||
| 非法干预 | 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. | ||||||||
| 废止 | to be repealed | |||||||
| 费用 | expenses | |||||||
| 分类帐户 | ledger account | |||||||
| 分包 | subcontract | |||||||
| 分配 | distribution | |||||||
| 风险 | risk | |||||||
| 定价风险 | pricing risk | |||||||
| 法律风险 | legal risk | |||||||
| 收益风险 | yield risk | |||||||
| 税收风险 | tax risk | |||||||
| 信贷风险 | credit risk | |||||||
| 资产风险 | asset risk | |||||||
| 风险租赁 | venture lease | |||||||
| 扶贫 | poverty relief | |||||||
| 扶养义务 | an obligation to maintain … | |||||||
| 浮动利率 | variable rate | |||||||
| 浮动利率租赁 | 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. | ||||||||
| 福利费 | welfare expenses | |||||||
| 服务租赁 | 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. | ||||||||
| 复式记帐法 | double entry system | |||||||
| 附加费 | surcharge | |||||||
| 附加税 | surtax | |||||||
| 付款 | payment | |||||||
| 付款条件 | payment term | |||||||
| 付款人 | payer | |||||||
| 负债 | liabilities | |||||||
| 负责人 | responsible person | |||||||
| 负债与股东权益之比 | debt to net worth | |||||||
| 附则 | supplementary provisions | |||||||
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