融资租赁业务常用词汇,汉英对照 | ||||||||
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 |
Leasing∵requires∵an∵agreement.∵The∵first∵step∵towards∵setting∵up∵an∵agreement∵wi。