融資租賃業(yè)務詞匯大全

1、融資租賃業(yè)務詞匯大全a案例project example, story平安港租賃safe-harbor lease-a type of lease created for a time 根據(jù)商定as agreed安裝installationb包攬租賃wrap lease - a lease transaction generally involving a 報關custom entry保管費custody fee保管合同deposit contract保管憑證deposit receipt保管人(保管合同) depositary保管人(倉儲合同) warehouseman保稅區(qū)trade fr

2、ee zone保險insurance保險單policy保險費insurance premiums保險索賠claim保險理賠settling保險，由a投保insurance to be effected by a保險由買方自理insurance to be effected by the buyers 保險賠償金insurance indemnity保險人(保險公司) insurer(被)保險人insured, insurant保證期warranty period報告格式reporting format酬勞remuneration備抵法allowance methods被撤銷的合同rescind

3、ed contract背書endorsement背書人endorser必要的預備時間the necessary preparation time閉口租賃closed-end lease-a lease transaction that allows the lessee to "walk away" from the leased property at theend of the lease term with no liability for increases or decreases in the expected residual value of theprop

4、erty. the lessee will still beliable for damageto the property beyond ordinary wear and tear andmay or may not have a purchase option.幣種currency變現(xiàn)liquidate變更modify,modification,amend標的物subject matter表外off balance sheet表外融資off balance sheet financing表外租賃off balance sheet lease表外貸款off balance sheet lo

5、an不行撤消信譽證irrevocable letter of credit不完好租賃broken lease-a financing treated as a lease for 不正值improper簿記系統(tǒng)bookkeeping system補救措施remedyc裁定(法) award財產(chǎn)property財產(chǎn)保險insurance of property財務報表financial statement財務報告financial report財務費用finance expense財務會計financial accounting財務公司capital company財務收入finance inc

6、ome財務年度fiscal year財務情況financial position財政部ministry of finance說明elucidate殘值residual value倉單warehouse receipt倉儲費warehousing charge倉儲合同warehousing contract倉儲物stored goods常規(guī)融資租賃conventional finance lease 長期負債long-term liabilities長期借款long-term debts長期投資long-term investments長期應付款long-term payables長期資產(chǎn)lon

7、g-term assets超越權限ultra vires城市建立附加費city development surcharge承包人contractor總承包人general contractor發(fā)包人employer擔當損害賠償責任to be liable for damages擔當違約責任to be liable for breach of contract 擔當責任be liable therefor承諾函commitment letter承租人lessee承攬合同contract for work承攬人contractor共同承攬人joint constractors定作人customer

8、承諾acceptance撤回withdrawn撤銷revoke, rescind抽逃資金surreptitiously withdrawn funds除當事人另有商定的以外unless parties have agreed otherwise 除法律另有規(guī)定外unless the law provides otherwise處分disposal出賣人supplier出讓人transferor(受讓人) (transferee)出租rental出租人lessor催告remind存貨人bailor充分披露原那么full disclosure principle 存貨inventory存貨盤虧in

9、ventories lossd代理人agent貸款人lender(借款人) (borrower)貸記credit擔保security擔保法security law道德義務moral duty到期利息interest due到期債權matured claim等額租金level payment第一承運人first carrier遞減租賃step-down lease-a lease in which the periodic lease 遞延資產(chǎn)deferred assets調(diào)查survey調(diào)查對象respondent定金deposit董事會board of directors獨資企業(yè)single

10、 proprietorship對承租人的好處benefits to lessee對出租人的好處benefits to lessore額定股份authorized shares of stock額度quota惡意串通malicious conspiracyf法定代表人legal representative法定代理人statutory agent法定地址legal address法律地位公平equal legal status法律問題legal issue法律約束力legally binding法人fictitious person發(fā)行債券issuance of bonds防洪基金flood p

11、revention surcharge阻礙租賃的緣由objections to leasing放棄migration away from, waive非法干預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, primarilyfor the tax benefits of the lease transaction.廢止to be repealed

12、費用expenses分類帳戶ledger account分包subcontract安排distribution風險risk定價風險pricing risk法律風險legal risk收益風險yield risk稅收風險tax risk信貸風險credit risk資產(chǎn)風險asset risk風險租賃venture lease扶貧poverty relief扶養(yǎng)義務an obligation to maintain 浮動利率variable rate福利費welfare expenses復式記帳法double entry system附加費surcharge附加稅surtax付款payment付

13、款條件payment term付款人payer負債liabilities負責人responsible person負債與股東權益之比debt to net worth附那么supplementary provisionsg干預選擇租賃物interfer in the selection of the leased thing 杠桿租賃leveraged lease格式條款standard clauses工程勘察、設計、施工project surveying, design, construction ?(xx日)公布promulgated on 公開、公正、公正an open, fair an

14、d impartial manner公允價值fair value公證notarize依據(jù)違約狀況depending on the circumstances of the breach固定資產(chǎn)fixed assets固定資產(chǎn)凈值net fixed assets固定資產(chǎn)清理fixed assets in liquidation固定資產(chǎn)原價fixed assets at cost有意willfully有意隱瞞deliberately concealed,willfully conceal股份上市initial public offering (ipo)股利政策divident policy廣告宣揚

15、費advertising and promotion expenses國家標準state standard國家工商行政管理局state administration for industry and commerce 國家方案委員會state planning commission國家經(jīng)濟貿(mào)易委員會state commission for economic and trade國家外匯管理局state administration of foreign exchange (safe)國家重大建立工程major state construction project國際會計準那么委員會interna

16、tional accounting standard committee 國庫券treasury bill過帳記號post referanceh海關總署customs general administration海事法院marine court行業(yè)industry行業(yè)標準industry standard行業(yè)調(diào)查survey of industry activity合法權益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合同的內(nèi)容the particulars

17、of a contract 合同的效力validity of contract合同法the contract law合同書形式form of a written instrument 和解settlement后進后出last-in, last-out壞帳bad debts, bad accounts壞帳預備allowance for bad accounts還款repayment匯兌損失foreign currency exchange loss匯率exchange rate匯率風險exchange rate risk毀損damage回租lease back或有負債contingent lia

18、bilitiesj準時in a timely manner存放人depositor繼承人heir價目表price list價款remuneration監(jiān)管supervision監(jiān)視處理supervision and handling 監(jiān)護人guardian檢驗標準the standard of inspection檢驗方法the method of inspection檢驗證書inspection certificate減稅tax benefit減稅證明tax slash certificate交貨，交付delivery交付日date of acceptance交易規(guī)模transaction

19、size交易習慣usage of trade訓練附加費education surcharge構造：租金的構成方式將保證能structuring: the determination of a lease payment獲得肯定的目的收益。structure that will preserve a certain targeted yield.構造化共享式租賃structured participating lease (spl)結算條款settlement clause借款合同loan contract借款人borrower(貸款人) (lender)解除terminate解決爭議的方法th

20、e method of dispute resolution 說明constru解約條件conditions subsequent進口稅import duty進入市場entry markets常常工程支付current payment凈收益net earnings凈損失net loss居間合同brokerage contract居間活動brokerage activity居間人broke回絕rejectionk開端inception客觀狀況objective circumstances客觀性原那么objectivity principle扣押attachment跨國轉租賃cross borde

21、r lease會計accounting本錢會計cost accounting非贏利組織會計non-for-profit accounting 公共會計public accounting企業(yè)會計private accounting社會會計social accounting稅務會計tax accounting會計恒等式accounting equation會計科目表chart of accounts會計循環(huán)會計要素accounting element會計制度accounting system會計準那么accounting standard寬限期grace period款項后付payments in

22、 arrears款項先付payments in advance框架協(xié)議frame agreement虧損deficitl歷史本錢原那么historical cost principle 利率interest rate利息interest利息補償interest allowance利息收入interest earned結合租賃joint venture lease連帶責任joint and several liability諒解備忘錄memorandum of understanding (mou) 流淌比率current ratio流淌負債current liabilities流淌資產(chǎn)curr

23、ent assets留成retention留置lien律師費attorney fees and costs律師看法書opinions of counsel履行地點place of performance履行方式methods of performance履行期限the time limit for performancem買賣合同purchase contract買受人buyer賣主融資vendor financing賣主租賃vendor leasing賣主出租人vendor lessor媒介效勞intermediary service免除release from 免除或限制exempt or limit免責條款exemption clause免稅tax exemption民事權利義務civil rights and obligations 民事行為civil acts民事行為力量the capacity for civil acts 名義利率norminal interest rate明細分類帳subsidiary led