融资租赁英文术语

1、融资租赁英文术语（一）A案例projectexample,story安全港租赁safe-harborlease-atypeofleasecreatedforatimeundertheUSInternalRevenueCodeforthepurposeoftransferringfederaltaxbenefitsfromapartywhocouldnotusethemtoapartywhocould.按照约定asagreed安装installationB包揽租赁wraplease-aleasetransactiongenerallyinvolvingaleasefromaninvestorto

2、anoperatingleasecompanywithasubleasebytheoperatingleasecompanytotheend-userlessee.报关customentry保管费custodyfee保管合同depositcontract保管凭证depositreceipt保管人（保管合同）depositary保管人（仓储合同）warehouseman保税区tradefreezone保险insurance保险单policy保险费insurancepremiums保险索赔claim保险理赔settling保险，由A投保insurancetobeeffectedbyA保险由买方自理

3、insurancetobeeffectedbytheBuyers保险赔偿金insuranceindemnity保险人（保险公司）insurer（被）保险人insured,insurant保证期warrantyperiod报告格式reportingformat报酬remuneration备抵法allowancemethods被撤销的合同rescindedcontract背书endorsement背书人endorser必要的准备时间thenecessarypreparationtime闭口租赁closed-endlease-aleasetransactionthatallowsthelesseet

4、o"walkaway"fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueoftheproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.币种currency变现liquidate变更modify,modification,amend标的物

5、subjectmatter表夕卜offbalancesheet表夕卜融资offbalancesheetfinancing表夕卜租赁offbalancesheetlease表夕卜贷款offbalancesheetloan不可撤¥肖彳t用证irrevocableletterofcredit不完整租赁brokenlease-afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasanoff-balancesheetloan,see-throughlease;syntheticlease.

6、不正当improper簿记系统bookkeepingsystem补救才普施remedyC裁定（法）award财产property财产保险insuranceofproperty财务报表financialstatement财务报告financialreport财务费用financeexpense财务会计financialaccounting财务公司Capitalcompany财务收入financeincome财务年度fiscalyear财务状况financialposition财政部MinistryofFinance阐明elucidate残值residualvalue仓单warehouserece

7、ipt仓储费warehousingcharge仓储合同warehousingcontract仓储物storedgoods常规融资租赁conventionalfinancelease长期负债long-termliabilities长期借款long-termdebts长期投资long-terminvestments长期应付款long-termpayables长期资产long-termassets超越权限ultravires城市建设附力口费citydevelopmentsurcharge承包人contractor总承包人generalcontractor发包人employer承担损害赔偿责任tobe

8、liablefordamages承担违约责任tobeliableforbreachofcontract承担责任beliabletherefor承诺函commitmentletter承租人lessee承揽合同contractforwork承揽人contractor共同承揽人jointconstractors定作人customer承诺acceptance成功的案例successfulstory撤回withdrawn撤销revoke,rescind抽逃资金surreptitiouslywithdrawnfunds除当事人另有约定的以外unlesspartieshaveagreedotherwise除

9、法律另有规定外unlessthelawprovidesotherwise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充分披露原贝Ufulldisclosureprinciple存货inventory存货盘亏inventorieslossD打包租赁bundledlease-aleaseinwhichthelossorpaysfortaxes,insuranceandmaintenanceontheleasedequipment.代理人agent贷款人lender(借款人)

10、(borrower)贷记credit担保security担保法securitylaw道德义务moralduty到期利息interestdue到期债权maturedclaim等额租金levelpayment第一承运人firstcarrier递变租金steppedrent-aleaseinwhichtheperiodicleasepaymentsarereducedand/orincreasedatsomepointattheleaseterm.递变租金租赁steppedpaymentlease递减租赁step-downlease-aleaseinwhichtheperiodicleasepaym

11、entsarereducedatsomepointintheleaseterm.递延资产deferredassets递增租赁step-upleasealeaseinwhichtheperiodicleasepaymentsareincreasedatsomepointintheleaseterm.抵押担保encumbrance调查survey调查对象respondent定金deposit董事会boardofdirectors独资企业singleproprietorship短期租赁short-termlease-generally,aleaseoflessthanthreeyears.对承租人白

12、好处benefitstolessee对出租人的好处benefitstolessorE额定股份authorizedsharesofstock额度quota恶意串通maliciousconspiracyF法定代表人legalrepresentative法定代理人statutoryagent法定地址legaladdress法律地位平等equallegalstatus法律问题legalissue法律约束力legallybinding法人fictitiousperson发行债券issuanceofbonds防洪基金floodpreventionsurcharge妨碍租赁的原因objectionstole

13、asing放弃migrationawayfrom,waive非法干预illegallyintervenetherein非法目的illegalobjective非正式出租人casuallessor-alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarilyforthetaxbenefitsoftheleasetransaction.废止toberepealed费用expenses分类帐户ledgeraccount分包subcontract分配distribution风险risk定价风险pricingris

14、k法律风险legalrisk收益风险yieldrisk税收风险taxrisk信贷风险creditrisk资产风险assetrisk风险租赁venturelease扶贫povertyrelief扶养义务anobligationtomaintain.浮动禾U率variablerate浮动禾U率租赁floatingratelease-aleaseinwhichtheleasepaymentsmayvaryfromonepaymentperiodtoanother,particularlywhentheyvaryaccordingtochangesinaspecifiedindex;variabler

15、atelease.福禾U费welfareexpenses服务租赁servicelease-aleaseinwhichthelessorprovidescompleteservice,maintenainceandcarefortheleasedequipment;amaintenancelease;anoperatinglease;agrosslease.复式t己帐法doubleentrysystem附力费surcharge附力税surtax付款payment付款条件paymentterm付款人payer负债liabilities负责人responsibleperson负债与股东权益之比deb

16、ttonetworth附贝UsupplementaryprovisionsG干预选择租赁物interferintheselectionoftheleasedthing杠杆租赁leveragedlease格式条款standardclauses工程勘察、设计、施工projectsurveying,design,construction（xx日）公布promulgatedon.公开、公平、公正anopen,fairandimpartialmanner公允价值fairvalue公证notarize根据违约情况dependingonthecircumstancesofthebreach固定资产fixed

17、assets固定资产净值netfixedassets固定资产清理fixedassetsinliquidation固定资产原价fixedassetsatcost固定租金租赁fixedpaymentlease-aleaseinwhichistheleasepaymentremainsthesamethroughouttheleaseterm.故意willfully故意隐瞒deliberatelyconcealed,willfullyconceal股份上市initialpublicoffering(IPO)股利政策dividentpolicy广告宣传费advertisingandpromotione

18、xpenses国家标准Statestandard国家工商行政管理局StateAdministrationforIndustryandCommerce国家计划委员会StatePlanningCommission国家进出口商品检验局StateAdministrationforImportandExportCommodityInspection国家经济贸易委员会StateCommissionforEconomicandTrade国家外汇管理局StateAdministrationofForeignExchange(SAFE)国家重大建设工程majorStateconstructionproject国

19、际会计准贝U委员会InternationalAccountingStandardCommittee国库券treasurybill过帐记号postreferanceH海关总署CustomsGeneralAdministration海事法院marinecourt行业industry行业标准industrystandard行业调查surveyofindustryactivity合法权益lawfulrightsandinterests合法形式legalform合理的方式reasonablemanner合同的履行performanceofcontract合同的内容theparticularsofacon

20、tract合同的效力validityofcontract合同法thecontractlaw合同书形式formofawritteninstrument和解settlement后进后出last-in,last-out坏帐baddebts,badaccounts坏帐准备allowanceforbadaccounts还款repayment汇兑损失foreigncurrencyexchangeloss汇率exchangerate汇率风险exchangeraterisk毁损damage回租leaseback或有出租人casuallessor-alessorwhoisnotinthebusinessofle

21、asingbutwhodoesanoccassionallease,primarityforthetaxbenefitsoftheleasetransaction.或有负债contingentliabilitiesJ及时inatimelymanner寄存人depositor继承人heir价目表pricelist价款remuneration监管supervision监督处理supervisionandhandling监护人guardian检验标准thestandardofinspection检验方法themethodofinspection检验证书inspectioncertificate减税t

22、axbenefit减税证明taxslashcertificate交货,交付delivery交付日dateofacceptance交易规模transactionsize交易习惯usageoftrade教育附加费educationsurcharge结构：租金的构成方式将保证能structuring:thedeterminationofaleasepayment获得定的目标收益。structurethatwillpreserveacertaintargetedyield.结构化共享式租赁structuredparticipatinglease(SPL)结算条款settlementclause借款合同

23、loancontract借款人borrower(贷款人)(lender)解除terminate解决争议的方法themethodofdisputeresolution解释constru解约条件conditionssubsequent融资租赁英文术语(二)金融租赁公司bankleasingcompany-aleasingcompanyaffilliatedwithabankorbankholdingcompany.进口税importduty进入市场entrymarkets经常项目支付currentpayment经济合作和发展组织OragnizationforEconomicCo-operation

24、andDevelopment(OECD)经济环境economicenvironment经营性租赁operatinglease经营状况businesscircumstances谨慎原贝Uprudentialnorms禁止或限制prohibitorrestrict净收益netearnings净损失netloss居间合同brokeragecontract居间活动brokerageactivity居间人broke拒绝rejectionK开端inception开口租赁open-endlease-aleasetransactioninwhichthelesseeguaranteestheresidualv

25、alueoftheequipmentandalsosharesinanyappreciationoftheequipment.看似租赁see-throughlease-afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasabrokenlease,off-balancesheetloan,syntheticlease.抗辩thedefence客观情况objectivecircumstances客观性原贝Uobjectivityprinciple可撤销租赁cancellablelease-a

26、leasewhichcanbecencelled(orterminated)bythelesseebeforeitsoriginallyscheduledconclusion.控股公司holdingcompany-acorporationwhichdoesnotactivelyengageinbusinessdirectlyitselfbutwhichratherownsthestockofothercompanieswhicharedirectlyentagedinbusiness.口头合同oralcontract-averbalcontract,notevidencedbyawritten

27、contract.TheenforcementofanoralcontractcanbeseverlylimitedbytheStatuteofFraudsandpracticalconsiderations.扣押attachment跨国转租赁crossborderlease会计accounting成本会计costaccounting4E赢禾U组织会计non-for-profitaccounting公共会计publicaccounting企业会计privateaccounting社会会计socialaccounting税务会计taxaccounting会计恒等式accountingequati

28、on会计科目表chartofaccounts会计循环会计要素accountingelement会计制度accountingsystem会计准贝Uaccountingstandard宽限期graceperiod款项后付paymentsinarrears款项先付paymentsinadvance框架协、议frameagreement亏损deficitL历史成本原贝Uhistoricalcostprinciple禾U差spread-thedifferencebetweenwhatalessorpaysforfundingandwhatthelessorsetsastheyieldinaleasetr

29、ansaction.禾U率interestrate禾U息interest禾U息补偿interestallowance禾1息收入interestearned联邦租赁federalleasing-leasinginwhichthelesseeisanagencyoftheUnitedStatesgovernment.Specialrulesandconsiderationsapply.联合承租人co-lessee-anadditionallesseetoalease,whoisusuallyjointlyandseverallyliableontheleasewiththeotherlessee.

30、联合租赁jointventurelease连带责任jointandseveralliability谅解备忘录memorandumofunderstanding(MOU)流动比率currentratio流动负债currentliabilities流动资产currentassets留成retention留购租赁dollarbuy-outlease-aleasewithaUS$1.00purchaseoptionattheendoftheleaseterm,orageneralizedreferencetoaleasewithanominalpurchaseoption,whethertheopti

31、onactuallybeUS$1.00orsomeothernominalamount.留置lien律师费attorneyfeesandcosts律师意见书opinionsofcounsel履行地点placeofperformance履行方式methodsofperformance履行期限thetimelimitforperformanceM买卖合同purchasecontract买受人buyer卖主融资vendorfinancing卖主租赁vendorleasing卖主出租人vendorlessor媒介服务intermediaryservice免除release.from.免除或限制exem

32、ptorlimit免责条款exemptionclause免税taxexemption民事权利义务civilrightsandobligations民事行为civilacts民事行为能力thecapacityforcivilacts名义禾U率norminalinterestrate明细分类帐subsidiaryledger明确clearlyindicate没收confiscate目标收益targetedyieldN纳税记录governmenttaxfillings内部收益率internalrateofreturn/IRR内容（细节）particulars内容（目录）contents年交易额ann

33、ualvolumeO欧元EuroP拍卖程序theauctionprocedures拍卖公告auctionannouncement盘亏lossondisposal盘盈incomeondisposal贝音偿金compensation贝音偿损失compensatefortheloss配比原贝Umatchingprinciple平等主体equalparty评价规范valuedisciplines破产bankruptcy普通责任险genertalliabilityinsuranceQ期满expire期末借方余额endingdebitbalances期末贷方余额endingcreditbalances期限

34、届满expirationoftimelimit欺诈fraud起租日leasecommencementdate欠租overduerepayment其他规定miscellaneousstipulations起诉suitisfiled提出file诉讼suit签字或盖章signorseal强力口imposeupon方不得将自己的意志强力口给onepartymaynotimposehiswillupon另方theotherparty强制性规定mandatoryprovisions清楚明确explicit清理条款clearanceclarse清算组织liquidationorganization请求pet

35、ition取得,弄至Uacquire权责发生制accrualbasisofaccounting全支付租赁full-payoutlease-aleasefromwhichthelessorcanreasonablyexpecttoreturnonitsfullinvestmentintheleasedpropertyplustheestimatedcostoffinancingthepropertyoverthetermofthelease,fromrentals,estimatedtaxbenefits,andtheestimatedresidualvalueofthepropertyatth

36、eexpirationoftheinitialtermofthelease.全维修租赁fullmaintenancelease-aleaseinwhichthelessoragreestoprovideforthemaintenance,repairandupkeepoftheequipmentduringtheleaseterm.全服务租赁fullservicelease-aleaseinwhichthelessoragreestoprovideoneormoreservicesbeyondfrovidingthesimpleuseoftheequipment.全面履行fullperform

37、R日记帐journal购货日记帐purchasejournal特种日记帐specialjournal通用日t己帐generaljournal现金收入日t己帐cashreceiptsjournal现金支出日t己帐cashdisbursementsjournal销货日t己帐salesjournal融资条件financialterms融资租赁financelease二手货市场secondarymarket人民法院PeoplesCourtS善意bonafide擅自onhisownauthority商品检验证书commodityinspectioncertificate商业广告commercialadv

38、ertisement商业秘密tradesecrets商业租赁businesslease-aleaseinwhichthelesseehasenteredintotheleasetransactionforcommercialpurposes;notaconsumerlease.丧失商业信用lossonesgoodwill（.日起）施行effectiveasof审判团tribunal审慎调查duediligence使用usage试用买卖asaleonapproval试用期限aperiodoftimeforapproval涉夕卜合同contractwithaforeignelement生效条件conditionsprecedent失效becomevoid市场价格marketprice实质性变更materiallyalter示范文本modeltext视为tobedeemedtobe渗透率penetrationr