融资租赁英文术语

融资租赁英文术语(一)

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

融资租赁英文术语(二)

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