http://www.lmjx.net 2004-12-1 23:05:00 中国路面机械网 
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
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被撤销的合同 rescinded contract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
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
打包租赁 bundled lease--a lease in which the lossor pays for
taxes, insurance and maintenance on the leased
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
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
对承租人的好处 benefits to lessee
对出租人的好处 benefits to lessor
额定股份 authorized shares of stock
额度 quota
恶意串通 malicious conspiracy
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

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