融资租赁业务常用词汇

融资租赁业务常用词汇，汉英对照w-z

2004-12-1 23:18:00 中国路面机械网

W

外汇(转)贷款登记证foreign exchange sub-loan registration certificate

外经贸部Ministry of Foreign Trade and Economic Cooperation

(MOFTEC)

外债登记证foreign loan registration certificate

未分配利润unallocated profit

未结束租赁executory lease--a lease that has not been fully

performed by the parties to it.

违背counter to

违法行为illegal acts

违反violate

违约default

违约方defaulting party

违约金break a contract fine

违约救济default remedies

违约事件event of default

无偿gratuitous

无偿转让财产assigns property without consederetion

无形资产intangible assets

X

瑕疵defect

先进先出first in, first out

现金流量cash flow

现金流量表statement of cash flow

现值present value

向银行借款bank loan

项目project

项目建议书request for proposal

项目融资project financing

销货成本cost of goods sold

消费者租赁consumer lease--generally, a lease which has as its

primary purpose, personal, family or household

purposes. In some places, certain agricultural leases

may be considered consumer leases.

效力validity

销售费用selling expense

销售税sales tax

行政开支administration expense

行政法规administrative regulations

行政管理部门administrative authority

信贷申请书credit application

信贷质量credit quality

选择权option

虚假情况false information 续租renew the lease

Y

验收acceptance

业绩performance

溢价premium

一致性原则consistency principle

意向书letter of intent(LoI)

银行费bank charge

银行往来帐bank reconciliation sheet

印花税stamp duty

应付抵押贷款mortgages payable

应付福利费welfare benefits payable

应付工资accrued payrolls

应付票据bills payable

应付债券debentures payables

应付帐款accounts payable 应计accrued

应收补贴款government subsidies receivable 应收票据biills receivable

应收债券折价discount on bonds payable

应收帐款accounts receivable

营业税business tax

营业执照business license

盈余公积reserved surplus

业务合同business contract

业务招待费entertainment expense

友好解决amicable settle

友好协议amicable agreement

优惠利率prime interest rate

优惠政策preferential policy

有时(不经常) from time to time

有限责任公司limited liability company 余额outstanding balance; portfolio size

预付prepayment

预付款advance payment

预收precollecte

预收帐款advances from customers

预提费用withheld expenses

原始记录薄book of original entry

原始凭证source document

(由当事人)约定to be agreed upon by parties

约定不明确not explicitly stipulated

运营成本operating cost

运营费用operating expense

运营收入operating revenue 运输carriage

Z

再保险reinsurance

自然人natural person

赞助支出donation payment

增缴资本additional pay-in capital

增值税value-added tax

债券bond

债权人creditor

债务人debtor

占有possess

章程charter

帐单account charge

招标公告announcement of an invitation to tender

招股说明书share prospectuses

招投标程序the procedures for the invitation and submission 招投标买卖 a sale by tender

争议dispute

证明evidance

证券化securitisation

执行enforce

质押pledge

直接冲销法direct write off method