融资租赁英文术语

融资租赁英文术语(一)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installationB 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remedyC 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fulldisclosure principle 存货inventory 存货盘亏inventories lossD 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 lessorE 额定股份authorized shares of stock 额度quota 恶意串通malicious conspiracyF 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 provisionsG 干预选择租赁物interfer in the selection of the leased thing 杠杆租赁leveraged lease 格式条款standard clauses 工程勘察、设计、施工project surveying, design, construction (xx日)公布promulgated on ... 公开、公平、公正an open, fair and impartial manner 公允价值fair value 公证notarize 根据违约情况depending on the circumstances of the breach 固定资产fixed assets 固定资产净值net fixed assets 固定资产清理fixed assets in liquidation 固定资产原价fixed assets at cost 固定租金租赁fixed payment lease--a lease in which is the lease payment remains the same throughout the lease term. 故意willfully 故意隐瞒deliberately concealed,willfully conceal 股份上市initial public offering (IPO) 股利政策divident policy 广告宣传费advertising and promotion expenses 国家标准State standard 国家工商行政管理局State Administration for Industry and Commerce 国家计划委员会State Planning Commission 国家进出口商品检验局State Administration for Import and Export Commodity Inspection 国家经济贸易委员会State Commission for Economic and Trade 国家外汇管理局State Administration of Foreign Exchange (SAFE) 国家重大建设工程major State constructionproject 国际会计准则委员会International Accounting Standard Committee 国库券treasury bill 过帐记号post referanceH 海关总署Customs General Administration 海事法院marine court 行业industry 行业标准industry standard 行业调查survey of industry activity 合法权益lawful rights and interests 合法形式legal form 合理的方式reasonable manner 合同的履行performance of contract 合同的内容the particulars of a contract 合同的效力validity of contract 合同法the contract law 合同书形式form of a written instrument 和解settlement 后进后出last-in, last-out 坏帐bad debts, bad accounts 坏帐准备allowance for bad accounts 还款repayment 汇兑损失foreign currency exchange loss 汇率exchange rate 汇率风险exchange rate risk 毁损damage 回租lease back 或有出租人casual lessor-- a lessor who is not in the business of leasing but who does an occassional lease, primarity for the tax benefits of the lease transaction. 或有负债contingent liabilities J 及时in a timely manner 寄存人depositor 继承人heir 价目表price list 价款remuneration 监管supervision 监督处理supervision and handling 监护人guardian 检验标准the standard of inspection 检验方法the method of inspection 检验证书inspection certificate 减税tax benefit 减税证明tax slash certificate 交货，交付delivery 交付日date of acceptance 交易规模transaction size 交易习惯usage of trade 教育附加费education surcharge 结构：租金的构成方式将保证能structuring: the determination of a lease payment 获得一定的目标收益。