融资租赁业务常用词汇，汉英对照a-f-工程机械动态-中国路面机械网

2007-08-16 23:32:53

	融资租赁业务常用词汇，汉英对照



	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被撤销的合同		rescinded contract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