融资租赁业务常用词汇，汉英对照m-t-工程机械动态-中国路面机械网

2007-08-16 23:32:44

	融资租赁业务常用词汇，汉英对照



	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

	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