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 |
Leasing∵requires∵an∵agreement.∵The∵first∵step∵towards∵setting∵up∵an∵agreement∵wi。