融资租赁业务英语词汇
2008-05-11来源:
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备抵法 allowance methods 被撤销的合同 rescinded contract 背书 endorsement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
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
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 Euro 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
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
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
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 Euro 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
- 上一篇
- 下一篇
手机网站