融资租赁业务词汇大全

A

案例project example, story

安全港租赁safe-harbor lease--a type of lease created for a time 按照约定as agreed

安装installation

B

包揽租赁wrap lease --- a lease transaction generally involving a 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 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