融資租賃英文術(shù)語

1、融資租賃英文術(shù)語(一)A 案例 project example, story 安全港租賃 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. 按照約定 as agreed 安裝 installation B 包攬租賃 wrap lease - a lea

2、se 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. 報關(guān) 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 free zone

3、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 報酬 remuneration 備抵法 allowance me

4、thods 被撤銷的合同 rescinded contract 背書 endorsement 背書人 endorser 必要的準(zhǔn)備時間 the necessary preparation time 閉口租賃 closed-end lease-a lease transaction that allows the lessee to "walk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 the end of the lease term with no liability for increases or decreases in the expec

5、ted 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. 幣種 currency 變現(xiàn) liquidate 變更 modify,modification,amend 標(biāo)的物 subject matter 表外 off balance sheet 表外融資 off balance sheet financing 表外租賃 o

6、ff balance sheet lease 表外貸款 off balance sheet loan 不可撤消信用證 irrevocable letter of credit 不完整租賃 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. 不正當(dāng) improper 簿記系統(tǒng) bookkeeping sys

7、tem 補(bǔ)救措施 remedy C 裁定 (法) award 財產(chǎn) property 財產(chǎn)保險 insurance of property 財務(wù)報表 financial statement 財務(wù)報告 financial report 財務(wù)費用 finance expense 財務(wù)會計 financial accounting 財務(wù)公司 Capital company 財務(wù)收入 finance income 財務(wù)年度 fiscal year 財務(wù)狀況 financial position 財政部 Ministry of Finance 闡明 elucidate 殘值 residual value

8、 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(fù)債 long-term liabilities 長期借款 long-term debts 長期投資 long-term investments 長期應(yīng)付款 long-term payables 長期資產(chǎn) long-term assets 超越權(quán)限 ultra vires 城市建設(shè)附加費 city development surcharge 承包人

9、contractor 總承包人 general contractor 發(fā)包人 employer 承擔(dān)損害賠償責(zé)任 to be liable for damages 承擔(dān)違約責(zé)任 to be liable for breach of contract 承擔(dān)責(zé)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 承諾 acceptance 成功的案例 successful story 撤回 wi

10、thdrawn 撤銷 revoke, rescind 抽逃資金 surreptitiously withdrawn funds 除當(dāng)事人另有約定的以外 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 充分披露原則 full disclosure principle 存貨 invento

11、ry 存貨盤虧 inventories loss D 打包租賃 bundled lease-a lease in which the lossor pays for taxes, insurance and maintenance on the leased equipment. 代理人 agent 貸款人 lender (借款人) (borrower) 貸記 credit 擔(dān)保 security 擔(dān)保法 security law 道德義務(wù) moral duty 到期利息 interest due 到期債權(quán) matured claim 等額租金 level payment 第一承運人 firs

12、t carrier 遞變租金 stepped rent - a lease in which the periodic lease payments are reduced and/or increased at some point at the lease term. 遞變租金租賃 stepped payment lease 遞減租賃 step-down lease-a lease in which the periodic lease payments are reduced at some point in the lease term. 遞延資產(chǎn) deferred assets 遞增

13、租賃 step-up lease - a lease in which the periodic lease payments are increased at some point in the lease term. 抵押擔(dān)保 encumbrance 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 proprietorship 短期租賃 short-term lease-generally, a lease of less than three years. 對承租人的好處 benefits t

14、o lessee 對出租人的好處 benefits to lessor E 額定股份 authorized shares of stock 額度 quota 惡意串通 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 preve

15、ntion surcharge 妨礙租賃的原因 objections to leasing 放棄 migration away from, waive 非法干預(yù) 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. 廢止 to be

16、 repealed 費用 expenses 分類帳戶 ledger account 分包 subcontract 分配 distribution 風(fēng)險 risk 定價風(fēng)險 pricing risk 法律風(fēng)險 legal risk 收益風(fēng)險 yield risk 稅收風(fēng)險 tax risk 信貸風(fēng)險 credit risk 資產(chǎn)風(fēng)險 asset risk 風(fēng)險租賃 venture lease 扶貧 poverty relief 扶養(yǎng)義務(wù) an obligation to maintain 浮動利率 variable rate 浮動利率租賃 floating rate lease-a lease

17、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. 福利費 welfare expenses 服務(wù)租賃 service lease - a lease in which the lessor provides complete service, maintenaince and care for the leased e

18、quipment; a maintenance lease; an operating lease; a gross lease. 復(fù)式記帳法 double entry system 附加費 surcharge 附加稅 surtax 付款 payment 付款條件 payment term 付款人 payer 負(fù)債 liabilities 負(fù)責(zé)人 responsible person 負(fù)債與股東權(quán)益之比 debt to net worth 附則 supplementary provisions G 干預(yù)選擇租賃物 interfer in the selection of the leased

19、thing 杠桿租賃 leveraged lease 格式條款 standard clauses 工程勘察、設(shè)計、施工 project surveying, design, construction (xx日)公布 promulgated on 公開、公平、公正 an open, fair and impartial manner 公允價值 fair value 公證 notarize 根據(jù)違約情況 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 fixe

20、d assets in liquidation 固定資產(chǎn)原價 fixed assets at cost 固定租金租賃 fixed payment lease-a lease in which is the lease payment remains the same throughout the lease term. 故意 willfully 故意隱瞞 deliberately concealed,willfully conceal 股份上市 initial public offering (IPO) 股利政策 divident policy 廣告宣傳費 advertising and pr

21、omotion expenses 國家標(biāo)準(zhǔn) State standard 國家工商行政管理局 State Administration for Industry and Commerce 國家計劃委員會 State Planning Commission 國家進(jìn)出口商品檢驗局 State Administration for Import and Export Commodity Inspection 國家經(jīng)濟(jì)貿(mào)易委員會 State Commission for Economic and Trade 國家外匯管理局 State Administration of Foreign Exchang

22、e (SAFE) 國家重大建設(shè)工程 major State construction project 國際會計準(zhǔn)則委員會 International Accounting Standard Committee 國庫券 treasury bill 過帳記號 post referance H 海關(guān)總署 Customs General Administration 海事法院 marine court 行業(yè) industry 行業(yè)標(biāo)準(zhǔn) industry standard 行業(yè)調(diào)查 survey of industry activity 合法權(quán)益 lawful rights and interests

23、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 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(jìn)后出 last-in, last-out 壞帳 bad debts, bad accounts 壞帳準(zhǔn)備 allowance for bad accounts 還款 repayment 匯兌

24、損失 foreign currency exchange loss 匯率 exchange rate 匯率風(fēng)險 exchange rate risk 毀損 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. 或有負(fù)債 contingent liabilities J 及時 in a tim

25、ely manner 寄存人 depositor 繼承人 heir 價目表 price list 價款 remuneration 監(jiān)管 supervision 監(jiān)督處理 supervision and handling 監(jiān)護(hù)人 guardian 檢驗標(biāo)準(zhǔn) 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 tr

26、ansaction size 交易習(xí)慣 usage of trade 教育附加費 education surcharge 結(jié)構(gòu)：租金的構(gòu)成方式將保證能 structuring: the determination of a lease payment 獲得一定的目標(biāo)收益。 structure that will preserve a certain targeted yield. 結(jié)構(gòu)化共享式租賃 structured participating lease (SPL) 結(jié)算條款 settlement clause 借款合同 loan contract 借款人 borrower (貸款人) (

27、lender) 解除 terminate 解決爭議的方法 the method of dispute resolution 解釋 constru 解約條件 conditions subsequent 融資租賃英文術(shù)語(二)金融租賃公司 bank leasing company-a leasing company affilliated with a bank or bank holding company. 進(jìn)口稅 import duty 進(jìn)入市場 entry markets 經(jīng)常項目支付 current payment 經(jīng)濟(jì)合作和發(fā)展組織 Oragnization for Economic

28、Co-operation and Development (OECD) 經(jīng)濟(jì)環(huán)境 economic environment 經(jīng)營性租賃 operating lease 經(jīng)營狀況 business circumstances 謹(jǐn)慎原則 prudential norms 禁止或限制 prohibit or restrict 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 拒絕 rejection K 開端 inception 開口租賃 open-end lease-a l

29、ease transaction in which the lessee guarantees the residual value of the equipment and also shares in any appreciation of the equipment. 看似租賃 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,

30、synthetic lease. 抗辯 the defence 客觀情況 objective circumstances 客觀性原則 objectivity principle 可撤銷租賃 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 dire

31、ctly itself but which rather owns the stock of other companies which are directly entaged in business. 口頭合同 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 attac

32、hment 跨國轉(zhuǎn)租賃 cross border lease 會計 accounting 成本會計 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(wù)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(zhǔn)則 acc

33、ounting standard 寬限期 grace period 款項后付 payments in arrears 款項先付 payments in advance 框架協(xié)議 frame agreement 虧損 deficit L 歷史成本原則 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 int

34、erest 利息補(bǔ)償 interest allowance 利息收入 interest earned 聯(lián)邦租賃 federal leasing-leasing in which the lessee is an agency of the United States government. Special rules and considerations apply. 聯(lián)合承租人 co-lessee-an additional lessee to a lease, who is usually jointly and severally liable on the lease with the

35、 other lessee. 聯(lián)合租賃 joint venture lease 連帶責(zé)任 joint and several liability 諒解備忘錄 memorandum of understanding (MOU) 流動比率 current ratio 流動負(fù)債 current liabilities 流動資產(chǎn) current assets 留成 retention 留購租賃 dollar buy-out lease-a lease with a US$ 1.00 purchase option at the end of the lease term, or a generaliz

36、ed 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 律師費 attorney fees and costs 律師意見書 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 performance M 買賣合同 purchase contra

37、ct 買受人 buyer 賣主融資 vendor financing 賣主租賃 vendor leasing 賣主出租人 vendor lessor 媒介服務(wù) intermediary service 免除 release from 免除或限制 exempt or limit 免責(zé)條款 exemption clause 免稅 tax exemption 民事權(quán)利義務(wù) civil rights and obligations 民事行為 civil acts 民事行為能力 the capacity for civil acts 名義利率 norminal interest rate 明細(xì)分類帳 s

38、ubsidiary ledger 明確 clearly indicate 沒收 confiscate 目標(biāo)收益 targeted yield N 納稅記錄 government tax fillings 內(nèi)部收益率 internal rate of return / IRR 內(nèi)容(細(xì)節(jié)) particulars 內(nèi)容(目錄) contents 年交易額 annual volume O 歐元 Euro P 拍賣程序 the auction procedures 拍賣公告 auction announcement 盤虧 loss on disposal 盤盈 income on disposal

39、賠償金 compensation 賠償損失 compensate for the loss 配比原則 matching principle 平等主體 equal party 評價規(guī)范 value disciplines 破產(chǎn) bankruptcy 普通責(zé)任險 genertal liability insurance Q 期滿 expire 期末借方余額 ending debit balances 期末貸方余額 ending credit balances 期限屆滿 expiration of time limit 欺詐 fraud 起租日 lease commencement date 欠租

40、overdue repayment 其他規(guī)定 miscellaneous stipulations 起訴 suit is filed 提出 file 訴訟 suit 簽字或蓋章 sign or seal 強(qiáng)加 impose upon 一方不得將自己的意志強(qiáng)加給 one party may not impose his will upon 另一方 the other party 強(qiáng)制性規(guī)定 mandatory provisions 清楚明確 explicit 清理條款 clearance clarse 清算組織 liquidation organization 請求 petition 取得，弄到

41、 acquire 權(quán)責(zé)發(fā)生制 accrual basis of accounting 全支付租賃 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 e

42、stimated residual value of the property at the expiration of the initial term of the lease. 全維修租賃 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. 全服務(wù)租賃 full service lease-a lease in which the lessor a

43、grees to provide one or more services beyond froviding the simple use of the equipment. 全面履行 full perform R 日記帳 journal 購貨日記帳 purchase journal 特種日記帳 special journal 通用日記帳 general journal 現(xiàn)金收入日記帳 cash receipts journal 現(xiàn)金支出日記帳 cash disbursements journal 銷貨日記帳 sales journal 融資條件 financial terms 融資租賃 fi

44、nance lease 二手貨市場 secondary market 人民法院 Peoples Court S 善意 bona fide 擅自 on his own authority 商品檢驗證書 commodity inspection certificate 商業(yè)廣告 commercial advertisement 商業(yè)秘密 trade secrets 商業(yè)租賃 business lease-a lease in which the lessee has entered into the lease transaction for commercial purposes; not a

45、consumer lease. 喪失商業(yè)信用 loss ones goodwill (日起)施行 effective as of 審判團(tuán) tribunal 審慎調(diào)查 due diligence 使用 usage 試用買賣 a sale on approval 試用期限 a period of time for approval 涉外合同 contract with a foreign element 生效條件 conditions precedent 失效 become void 市場價格 market price 實質(zhì)性變更 materially alter 示范文本 model text 視為 to be deemed to be 滲透率 pen