融资租赁业务常用词汇，汉英对照w-z

2007-08-16 23:32:42

	W

外汇(转)贷款登记证		foreign exchange sub-loan registration certificate

外经贸部		Ministry of Foreign Trade and Economic Cooperation
		(MOFTEC)
外债登记证		foreign loan registration certificate

未分配利润		unallocated profit
未结束租赁		executory lease--a lease that has not been fully
		performed by the parties to it.

违背		counter to
违法行为		illegal acts
违反		violate
违约		default
违约方		defaulting party
违约金		break a contract fine
违约救济		default remedies
违约事件		event of default

无偿		gratuitous
无偿转让财产		assigns property without consederetion

无形资产		intangible assets



	X

瑕疵		defect

先进先出		first in, first out

现金流量		cash flow
现金流量表		statement of cash flow

现值		present value

向银行借款		bank loan

项目		project
项目建议书		request for proposal
项目融资		project financing

销货成本		cost of goods sold

消费者租赁		consumer lease--generally, a lease which has as its
		primary purpose, personal, family or household
		purposes. In some places, certain agricultural leases
		may be considered consumer leases.

效力		validity

销售费用		selling expense
销售税		sales tax

行政开支		administration expense
行政法规		administrative regulations
行政管理部门		administrative authority

信贷申请书		credit application
信贷质量		credit quality

选择权		option

虚假情况		false information

续租		renew the lease


	Y

验收		acceptance

业绩		performance

溢价		premium

一致性原则		consistency principle

意向书		letter of intent(LoI)

银行费		bank charge
银行往来帐		bank reconciliation sheet

印花税		stamp duty

应付抵押贷款		mortgages payable
应付福利费		welfare benefits payable
应付工资		accrued payrolls
应付票据		bills payable
应付债券		debentures payables
应付帐款		accounts payable
应计		accrued
应收补贴款		government subsidies receivable
应收票据		biills receivable
应收债券折价		discount on bonds payable
应收帐款		accounts receivable

营业税		business tax
营业执照		business license

盈余公积		reserved surplus

业务合同		business contract
业务招待费		entertainment expense

友好解决		amicable settle
友好协议		amicable agreement

优惠利率		prime interest rate
优惠政策		preferential policy

有时(不经常)		from time to time
有限责任公司		limited liability company

余额		outstanding balance; portfolio size

预付		prepayment
预付款		advance payment
预收		precollecte
预收帐款		advances from customers
预提费用		withheld expenses

原始记录薄		book of original entry
原始凭证		source document

(由当事人)约定		to be agreed upon by parties
约定不明确		not explicitly stipulated

运营成本		operating cost
运营费用		operating expense
运营收入		operating revenue
运输		carriage


	Z

再保险		reinsurance

自然人		natural person

赞助支出		donation payment

增缴资本		additional pay-in capital
增值税		value-added tax

债券		bond
债权人		creditor
债务人		debtor

占有		possess

章程		charter

帐单		account charge

招标公告		announcement of an invitation to tender
招股说明书		share prospectuses
招投标程序		the procedures for the invitation and submission
招投标买卖		a sale by tender

争议		dispute

证明		evidance
证券化		securitisation

执行		enforce

质押		pledge

直接冲销法		direct write off method
直接租赁		direct lease--a non-leveraged lease, i.e. a lease
		wherein equipment is acquired without use of any
		recourse debt; also known as a single-investor lease.

指导原则		guideline

制造厂家出租人		manufacturer lessor--a lessor who is a divison or a
		wholly owned subsidiary of a manufacturer.

主租赁		master lease --- a lease comprised of two parts:
		(1) a document which sets forth the general terms and
		conditions applicable to all subsequent leases between
		the parties and
		(2) one or more schedules in which various leased
		property is added.

滞纳金		overdue fine
知识产权		intellectual property

折旧		depreciation

折现率		discount rate
折现租赁		discounted lease--a lease which is transferred to a
		funding source at price reflecting the discounting of the
		lease payments to present value.

资本租赁		capital lease--a lease for accounting and financial
		statement purposes which must be shown on the
		balance sheet of the lessee as a capital liability of
		the lessee.

资本公积		reserves

资产负债比		debt-to-equity ratio--the ratio of borrowings to capital
		investment in either an asset or a business.
资产负债表		balance sheet

咨询费		consulting fee


中国人民银行		People's Bank of China
中国外商投资企业协会		China Association of Enterprises with Foreign
		Investments

终止协议		termination agreement

中外合资经营企业		Sino-foreign equity JV
中外合作经营企业		Sino-foreign contractual JV

中止		suspend

终止		dischage

仲裁裁决		arbitral award
仲裁机构		arbitral institution

重大过失		gross negligence
重大误解		major mistake

主张		assert

住房基金		housing fund

注销		write off

专用帐户		designated account

转租赁		sublease
转租承租人		sublessee
转租出租人		sublessor

资本租赁		capital lease--a lease for accounting and financial
		statement purposes which must be shown on the
		balance sheet of the lessee as a capital liability of the
		lessee. Compare operating lease.

总分类帐		general ledger
总会计师		chief accountant
总资产报酬率		return on total assets (ROA)
总租赁		gross lease--a lease in which the lessor is liable for
		insurance, property taxes, maintenance expenses
		and the like.

租购		hire-purchase
租赁成本		leasing principal
租赁方案		lease proposal
租赁设备		leased equipment
租赁物		leased things
租赁物件		leased articles
租赁物件明细表		leasing registor
租赁业委员会		Leasing Business Committee
租赁资产		leased property
租赁总协议		master lease agreement

租金		lease repayment
租金不固定的租赁		variable payment lease
租金进成本		rent is deducted
租金拖欠		rent arrearage

租期		lease term
租期不固定的租赁		variable term lease

最高人民法院		the Supreme People's Court of China
最终用户		end user

遵循诚信原则		abide by the principle of good faith
遵循公平原则		abide by the principle of fairness