融资租赁业务词汇.doc

融资租赁业务词汇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 installationB包揽租赁 wrap lease - A type of lease contract involving a third party that buys the asset to be leased, leases it to the leasing company, who then on-leases it to the user. Used when the initial leasing company has limited taxable capacity.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insurer(被)保险人 insured, insurant保证期 warranty period报告格式 reporting format报酬 remuneration备抵法 allowance methods被撤销的合同 rescinded contract背书 endorsement背书人 endorser必要的准备时间 the necessary preparation time闭口租赁 closed-end lease-a lease transaction that allows thelessee to walk away from the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 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work承揽人 contractor共同承揽人 joint contractors定作人 customer承诺 acceptance撤回 withdrawn撤销 revoke, rescind抽逃资金 surreptitiously withdrawn funds除当事人另有约定的以外 unless parties have agreed otherwise除法律另有规定外 unless the law provides otherwise处分 disposal出卖人 supplier出让人 transferor(受让人) (transferee)出租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 full disclosure principle存货 inventory存货盘亏 inventories lossD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递减租赁 step-down lease-a lease in which the periodic lease递延资产 deferred assets调查 survey调查对象 respondent定金 deposit董事会 board of directors独资企业 single proprietorship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 ofleasing but who does an occassional lease, primarilyfor 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福利费 welfare expenses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 construction project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或有负债 contingent liabilitiesJ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。 structure that will preserve a certain targeted yield.结构化共享式租赁 structured participating lease (SPL)结算条款 settlement clause借款合同 loan contract借款人 borrower(贷款人) (lender)解除 terminate解决争议的方法 the method of dispute resolution解约条件 conditions subsequent进口税 import duty进入市场 entry markets经常项目支付 current payment净收益 net earnings净损失 net loss居间合同 brokerage contract居间活动 brokerage activity居间人 broke拒绝 rejectionK开端 inception客观情况 objective circumstances客观性原则 objectivity principle扣押 attachment跨国转租赁 cross border lease会计 accounting成本会计 cost accounting非赢利组织会计 non-for-profit accounting公共会计 public accounting企业会计 private accounting社会会计 social accounting税务会计 tax accounting会计恒等式 accounting equation会计科目表 chart of accounts会计循环会计要素 accounting element会计制度 accounting system会计准则 accounting standard宽限期 grace period款项后付 payments in arrears款项先付 payments in advance框架协议 frame agreement亏损 deficitL历史成本原则 historical cost principle利率 interest rate利息 interest利息补偿 interest allowance利息收入 interest earned联合租赁 joint venture lease连带责任 joint and several liability谅解备忘录 memorandum of understanding (MOU)流动比率 current ratio流动负债 current liabilities流动资产 current assets留成 retention留置 lien律师费 attorney fees and costs律师意见书 opinions of counsel履行地点 place of performance履行方式 methods of performance履行期限 the time limit for performanceM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 yieldN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 volumeO欧元 EuroP拍卖程序 the auction procedures拍卖公告 auction announcement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 insuranceQ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起诉 suit is filed提出 file诉讼 suit清楚明确 explicit清理条款 clearance clarseR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 Peoples CourtS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丧失商业信用 loss ones goodwill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示范文本 model text视为 to be deemed to be渗透率 penetration rate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退出市场 exit markets退休经费 pension expenses拖欠 past due