| 融资租赁业务常用词汇，汉英对照 | ||||||||
| M | ||||||||
| 买卖合同 | purchase contract | |||||||
| 买受人 | buyer | |||||||
| 卖主融资 | vendor financing | |||||||
| 卖主租赁 | vendor leasing | |||||||
| 卖主出租人 | vendor lessor | |||||||
| 媒介服务 | intermediary service | |||||||
| 免除 | release … from … | |||||||
| 免除或限制 | exempt or limit | |||||||
| 免责条款 | exemption clause | |||||||
| 免税 | tax exemption | |||||||
| 民事权利义务 | civil rights and obligations | |||||||
| 民事行为 | civil acts | |||||||
| 民事行为能力 | the capacity for civil acts | |||||||
| 名义利率 | norminal interest rate | |||||||
| 明细分类帐 | subsidiary ledger | |||||||
| 明确 | clearly indicate | |||||||
| 没收 | confiscate | |||||||
| 目标收益 | targeted yield | |||||||
| N | ||||||||
| 纳税记录 | government tax fillings | |||||||
| 内部收益率 | internal rate of return / IRR | |||||||
| 内容(细节) | particulars | |||||||
| 内容(目录) | contents | |||||||
| 年交易额 | annual volume | |||||||
| O | ||||||||
| 欧元 | ||||||||
| P | ||||||||
| 拍卖程序 | the auction procedures | |||||||
| 拍卖公告 | auction announcement | |||||||
| 盘亏 | loss on disposal | |||||||
| 盘盈 | income on disposal | |||||||
| 赔偿金 | compensation | |||||||
| 赔偿损失 | compensate for the loss | |||||||
| 配比原则 | matching principle | |||||||
| 平等主体 | equal party | |||||||
| 评价规范 | value disciplines | |||||||
| 破产 | bankruptcy | |||||||
| 普通责任险 | genertal liability insurance | |||||||
| Q | ||||||||
| 期满 | expire | |||||||
| 期末借方余额 | ending debit balances | |||||||
| 期末贷方余额 | ending credit balances | |||||||
| 期限届满 | expiration of time limit | |||||||
| 欺诈 | fraud | |||||||
| 起租日 | lease commencement date | |||||||
| 欠租 | overdue repayment | |||||||
| 其他规定 | miscellaneous stipulations | |||||||
| 起诉 | suit is filed | |||||||
| 提出 | file | |||||||
| 诉讼 | suit | |||||||
| 签字或盖章 | sign or seal | |||||||
| 强加 | impose upon | |||||||
| 一方不得将自己的意志强加给 | one party may not impose his will upon | |||||||
| 另一方 | the other party | |||||||
| 强制性规定 | mandatory provisions | |||||||
| 清楚明确 | explicit | |||||||
| 清理条款 | clearance clarse | |||||||
| 清算组织 | liquidation organization | |||||||
| 请求 | petition | |||||||
| 取得，弄到 | acquire | |||||||
| 权责发生制 | accrual basis of accounting | |||||||
| 全支付租赁 | full-payout lease--a lease from which the lessor can | |||||||
| reasonably expect to return on its full investment in | ||||||||
| the leased property plus the estimated cost of | ||||||||
| financing the property over the term of the lease, from | ||||||||
| rentals, estimated tax benefits, and the estimated | ||||||||
| residual value of the property at the expiration of the | ||||||||
| initial term of the lease. | ||||||||
| 全维修租赁 | full maintenance lease--a lease in which the lessor | |||||||
| agrees to provide for the maintenance, repair and | ||||||||
| upkeep of the equipment during the lease term. | ||||||||
| 全服务租赁 | full service lease--a lease in which the lessor agrees | |||||||
| to provide one or more services beyond froviding the | ||||||||
| simple use of the equipment. | ||||||||
| 全面履行 | full perform | |||||||
| R | ||||||||
| 日记帐 | journal | |||||||
| 购货日记帐 | purchase journal | |||||||
| 特种日记帐 | special journal | |||||||
| 通用日记帐 | general journal | |||||||
| 现金收入日记帐 | cash receipts journal | |||||||
| 现金支出日记帐 | cash disbursements journal | |||||||
| 销货日记帐 | sales journal | |||||||
| 融资条件 | financial terms | |||||||
| 融资租赁 | finance lease | |||||||
| 二手货市场 | secondary market | |||||||
| 人民法院 | People's Court | |||||||
| S | ||||||||
| 善意 | bona fide | |||||||
| 擅自 | on his own authority | |||||||
| 商品检验证书 | commodity inspection certificate | |||||||
| 商业广告 | commercial advertisement | |||||||
| 商业秘密 | trade secrets | |||||||
| 商业租赁 | business lease--a lease in which the lessee has | |||||||
| entered into the lease transaction for commercial | ||||||||
| purposes; not a consumer lease. | ||||||||
| 丧失商业信用 | loss one's goodwill | |||||||
| (…日起)施行 | effective as of …… | |||||||
| 审判团 | tribunal | |||||||
| 审慎调查 | due diligence | |||||||
| 使用 | usage | |||||||
| 试用买卖 | a sale on approval | |||||||
| 试用期限 | a period of time for approval | |||||||
| 涉外合同 | contract with a foreign element | |||||||
| 生效条件 | conditions precedent | |||||||
| 失效 | become void | |||||||
| 市场价格 | market price | |||||||
| 实质性变更 | materially alter | |||||||
| 示范文本 | model text | |||||||
| 视为 | to be deemed to be | |||||||
| 渗透率 | penetration rate | |||||||
| 使用 | usage | |||||||
| 赊销 | on credit | |||||||
| 设备租赁 | equipment leasing--usually, the leasing of tangible | |||||||
| personal property, including vehicles; the usage of the | ||||||||
| term in reference to the industry may also include the | ||||||||
| leasing of land, buildings, fixtures, immovable | ||||||||
| 生效 | effectiveness | |||||||
| 生效日 | effective date | |||||||
| 实际金额 | actual amount | |||||||
| 实际利率 | effective interest rate | |||||||
| 实收资本 | pain-in capital | |||||||
| 市场定位 | market positioning | |||||||
| 市场需求 | market needs | |||||||
| 收付实现制 | cash basis of accounting | |||||||
| 售后回租 | sale-leaseback | |||||||
| 受款人 | payee | |||||||
| 受让人 | transfernee | |||||||
| 让与人 | assignor | |||||||
| 受托人/委托合同 | mandatary | |||||||
| 委托人 | mandator | |||||||
| 受赠人 | donee | |||||||
| 赠与人 | doner | |||||||
| 授权代表 | authorized representative | |||||||
| 收回租赁物 | repossess leased thing | |||||||
| 收入 | revenues | |||||||
| 收入利息比 | times interest earned ratio | |||||||
| 收入实现原则 | revenue realization principle | |||||||
| 收益表 | income statement | |||||||
| 手续费 | charge | |||||||
| 税后定价 | after-tax pricing | |||||||
| 税前所得 | pre-tax income | |||||||
| 司法补救 | judicial assistance | |||||||
| 损坏 | damage | |||||||
| 损毁 | destruction | |||||||
| 损益表 | profit and loss | |||||||
| 损失赔偿受益人 | loss payees | |||||||
| 索赔 | claim | |||||||
| 所得税 | income tax | |||||||
| 所有权 | ownership | |||||||
| 所有者权益 | owners' equity | |||||||
| 所有者权益回报率 | return on equity (ROE) | |||||||
| T | ||||||||
| 摊销 | amortization | |||||||
| 提前留购 | early buyout option--an option given to a lessee to | |||||||
| purchase the leased equipment at some point before | ||||||||
| the expitation of the lease term. | ||||||||
| 提前终止 | early termination--the termination of a lease before | |||||||
| the end of its original term. | ||||||||
| 调解 | conciliation | |||||||
| 统计情况 | statistical overview | |||||||
| 铁道部 | Ministry of Raiways | |||||||
| 同等效力(法) | equally authentic | |||||||
| 提出索赔 | pursue claims against any one | |||||||
| 提款 | withdrawal | |||||||
| 提款帐户 | drawing account | |||||||
| 提前履行 | early performance | |||||||
| 调解书 | settlement agreement | |||||||
| 投资银行家 | investment banker | |||||||
| 推定 | to be deemed to have been made | |||||||
| 退出市场 | exit markets | |||||||
| 退休经费 | pension expenses | |||||||
| 拖欠 | past due | |||||||
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