融资租赁业务常用词汇，汉英对照g-l

2007-08-16 23:32:45

	融资租赁业务常用词汇，汉英对照



	G


干预选择租赁物		interfer in the selection of the leased thing

杠杆租赁		leveraged lease

格式条款		standard clauses

工程勘察、设计、施工		project surveying, design, construction

(xx日)公布		promulgated on …
公开、公平、公正		an open, fair and impartial manner
公允价值		fair value
公证		notarize

根据违约情况		depending on the circumstances of the breach

固定资产		fixed assets
固定资产净值		net fixed assets
固定资产清理		fixed assets in liquidation
固定资产原价		fixed assets at cost
固定租金租赁		fixed payment lease--a lease in which is the lease
		payment remains the same throughout the lease term.

故意		willfully
故意隐瞒		deliberately concealed,willfully conceal

股份上市		initial public offering (IPO)
股利政策		divident policy

广告宣传费		advertising and promotion expenses

国家标准		State standard
国家工商行政管理局		State Administration for Industry and Commerce
国家计划委员会		State Planning Commission
国家进出口商品检验局		State Administration for Import and Export Commodity
		Inspection
国家经济贸易委员会		State Commission for Economic and Trade
国家外汇管理局		State Administration of Foreign Exchange (SAFE)
国家重大建设工程		major State construction project

国际会计准则委员会		International Accounting Standard Committee
国库券		treasury bill

过帐记号		post referance


	H

海关总署		Customs General Administration
海事法院		marine court

行业		industry
行业标准		industry standard
行业调查		survey of industry activity

合法权益		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
合同的内容		the particulars of a contract
合同的效力		validity of contract
合同法		the contract law
合同书形式		form of a written instrument

和解		settlement

后进后出		last-in, last-out

坏帐		bad debts, bad accounts
坏帐准备		allowance for bad accounts

还款		repayment

汇兑损失		foreign currency exchange loss
汇率		exchange rate
汇率风险		exchange rate risk

毁损		damage

回租		lease back

或有出租人		casual lessor-- a lessor who is not in the business of
		leasing but who does an occassional lease, primarity
		for the tax benefits of the lease transaction.
或有负债		contingent liabilities


	J

及时		in a timely manner
寄存人		depositor
继承人		heir

价目表		price list
价款		remuneration

监管		supervision
监督处理		supervision and handling
监护人		guardian

检验标准		the standard of inspection
检验方法		the method of inspection
检验证书		inspection certificate

减税		tax benefit
减税证明		tax slash certificate

交货，交付		delivery
交付日		date of acceptance
交易规模		transaction size
交易习惯		usage of trade

教育附加费		education surcharge

结构：租金的构成方式将保证能		structuring: the determination of a lease payment
获得一定的目标收益。		structure that will preserve a certain targeted yield.

结构化共享式租赁		structured participating lease (SPL)
结算条款		settlement clause

借款合同		loan contract
借款人		borrower
(贷款人)		(lender)

解除		terminate
解决争议的方法		the method of dispute resolution
解释		constru
解约条件		conditions subsequent

金融租赁公司		bank leasing company--a leasing company affilliated
		with a bank or bank holding company.

进口税		import duty
进入市场		entry markets

经常项目支付		current payment
经济合作和发展组织		Oragnization for Economic Co-operation and
		Development (OECD)

经济环境		economic environment

经营性租赁		operating lease
经营状况		business circumstances

谨慎原则		prudential norms

禁止或限制		prohibit or restrict

净收益		net earnings
净损失		net loss

居间合同		brokerage contract
居间活动		brokerage activity
居间人		broke

拒绝		rejection


	K

开端		inception
开口租赁		open-end lease--a lease transaction in which the
		lessee guarantees the residual value of the equipment
		and also shares in any appreciation of the equipment.

看似租赁		see-through lease-- a financing treated as a lease for
		accounting purposes and a loan for tax purposes; also
		known as a broken lease, off-balance sheet loan,
		synthetic lease.

抗辩		the defence

客观情况		objective circumstances
客观性原则		objectivity principle

可撤销租赁		cancellable lease--a lease which can be cencelled
		(or terminated) by the lessee before its originally
		scheduled conclusion.

控股公司		holding company--a corporation which does not
		actively engage in business directly itself but which
		rather owns the stock of other companies which are
		directly entaged in business.

口头合同		oral contract--a verbal contract, not evidenced by a
		written contract. The enforcement of an oral contract
		can be severly limited by the Statute of Frauds and
		practical considerations.

扣押		attachment

跨国转租赁		cross border lease

会计		accounting
成本会计		cost accounting
非赢利组织会计		non-for-profit accounting
公共会计		public accounting
企业会计		private accounting
社会会计		social accounting
税务会计		tax accounting

会计恒等式		accounting equation
会计科目表		chart of accounts
会计循环
会计要素		accounting element
会计制度		accounting system
会计准则		accounting standard

宽限期		grace period

款项后付		payments in arrears
款项先付		payments in advance

框架协议		frame agreement

亏损		deficit


	L

历史成本原则		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
利息补偿		interest allowance
利息收入		interest earned

联邦租赁		federal leasing--leasing in which the lessee is an
		agency of the United States government. Special
		rules and considerations apply.
联合承租人		co-lessee--an additional lessee to a lease, who is
		usually jointly and severally liable on the lease with
		the other lessee.
联合租赁		joint venture lease

连带责任		joint and several liability

谅解备忘录		memorandum of understanding (MOU)

流动比率		current ratio
流动负债		current liabilities
流动资产		current assets

留成		retention
留购租赁		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

律师费		attorney fees and costs
律师意见书		opinions of counsel

履行地点		place of performance
履行方式		methods of performance
履行期限		the time limit for performance