融资租赁业务英语词汇

融资租赁业务英语词汇Aprojectexample,story安全港租赁safe-harborlease--atypeofleasecreatedforatimeundertheUSInternalRevenueCodeforthepurposeoftransferringfederaltaxbenefitsfromapartywhocouldnotusethemtoapartywhocould.asagreed安装installationB包揽租赁wraplease---aleasetransactiongenerallyinvolvingaleasefromaninvestortoanoperatingleasecompanywithasubleasebytheoperatingleasecompanytotheend-userlessee.customentrycustodyfeedepositcontractdepositreceipt保管人(保管合同depositary保管人(仓储合同warehousemantradefreezoneinsurancepolicyinsurancepremiumsclaimsettlingA投保insurancetobeeffectedbyA保险由买方自理insurancetobeeffectedbytheBuyersinsuranceindemnity保险人(保险公司insurer(被)insured,insurant保证期warrantyperiod报告格式reportingformatremunerationallowancemethods被撤销的合同rescindedcontractendorsementendorser必要的预备时间thenecessarypreparationtime闭口租赁closed-endlease--aleasetransactionthatallowsthelesseeto“walkaway“fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueoftheproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.currencyliquidatemodify,modification,amendsubjectmatteroffbalancesheetoffbalancesheetfinancingoffbalancesheetleaseoffbalancesheetloan不行撤消信用证irrevocableletterofcredit不完整租赁brokenlease--afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasanoff-balancesheetloan,see-throughlease;syntheticlease.improperbookkeepingsystem补救措施remedyC(法)awardproperty财产保险insuranceofproperty财务报表financialstatementfinancialreportfinanceexpensefinancialaccounting财务公司Capitalcompany财务收入financeincomefiscalyear财务状况financialposition财政部MinistryofFinanceelucidateresidualvaluewarehousereceiptwarehousingchargewarehousingcontractstoredgoods常规融资租赁conventionalfinanceleaselong-termliabilitieslong-termdebts长期投资long-terminvestments长期应付款long-termpayableslong-termassetsultravires城市建设附加费citydevelopmentsurchargecontractorgeneralcontractoremployer担当损害赔偿责任tobeliablefordamages担当违约责任tobeliableforbreachofcontract担当责任beliabletherefor承诺函commitmentletterlesseecontractforworkcontractorjointconstractorscustomeracceptancesuccessfulstorywithdrawnrevoke,rescindsurreptitiouslywithdrawnfunds除当事人另有商定的以外unlesspartieshaveagreedotherwise除法律另有规定外unlessthelawprovidesotherwisedisposalsuppliertransferor(受让人(transferee)出租rental出租人lessor催告remindbailor充分披露原则fulldisclosureprincipleinventory存货盘亏inventorieslossD打包租赁bundledlease--aleaseinwhichthelossorpaysfortaxes,insuranceandmaintenanceontheleasedequipment.agentlender(借款人(borrower)creditsecurity担保法securitylaw道德义务moraldutyinterestduematuredclaimlevelpaymentfirstcarrier递变租金steppedrent---aleaseinwhichtheperiodicleasepaymentsarereducedand/orincreasedatsomepointattheleaseterm.递变租金租赁steppedpaymentlease递减租赁step-downlease---aleaseinwhichtheperiodicleasepaymentsarereducedatsomepointintheleaseterm.deferredassets递增租赁step-uplease---aleaseinwhichtheperiodicleasepaymentsareincreasedatsomepointintheleaseterm.encumbrancesurveyrespondentdepositboardofdirectorssingleproprietorshipshort-termlease--generally,aleaseoflessthanthreeyears.对承租人的好处benefitstolessee对出租人的好处benefitstolessorEauthorizedsharesofstockquota恶意串通maliciousconspiracyFlegalrepresentativestatutoryagentlegaladdress法律地位公平equallegalstatuslegalissuelegallybindingfictitiouspersonissuanceofbonds防洪基金floodpreventionsurcharge阻碍租赁的缘由objectionstoleasingmigrationawayfrom,waiveillegallyintervenethereinillegalobjective非正式出租人casuallessor--alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarilyforthetaxbenefitsoftheleasetransaction.toberepealedexpensesledgeraccount分包subcontract安排distributionrisk定价风险pricingrisk法律风险legalrisk收益风险yieldrisk税收风险taxrisk信贷风险creditriskassetriskventureleasepovertyreliefanobligationtomaintainvariablerate浮动利率租赁floatingratelease--aleaseinwhichtheleasepaymentsmayvaryfromonepaymentperiodtoanother,particularlywhentheyvaryaccordingtochangesinaspecifiedindex;variableratelease.welfareexpensesservicelease---aleaseinwhichthelessorprovidescompleteservice,maintenainceandcarefortheleasedequipment;amaintenancelease;anoperatinglease;agrosslease.doubleentrysystemsurchargesurtaxpaymentpaymenttermpayerliabilitiesresponsibleperson负债与股东权益之比debttonetworth附则supplementaryprovisionsG干预选择租赁物interferintheselectionoftheleasedthingleveragedleasestandardclauses工程勘察、设计、施工projectsurveying,design,construction(xx日)公布promulgatedon…公开、公正、公正anopen,fairandimpartialmannerfairvaluenotarize依据违约状况dependingonthecircumstancesofthebreachfixedassets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.willfullydeliberatelyconcealed,willfullyconcealinitialpublicoffering(IPO)dividentpolicyadvertisingandpromotionexpensesStatestandard国家工商行政治理局StateAdministrationforIndustryandCommerce国家打算委员会StatePlanningCommission国家进出口商品检验局StateAdministrationforImportandExportCommodityInspection国家经济贸易委员会StateCommissionforEconomicandTrade国家外汇治理局StateAdministrationofForeignExchange(SAFE)国家重大建设工程majorStateconstructionproject国际会计准则委员会InternationalAccountingStandardCommitteetreasurybill过帐记号postreferanceHCustomsGeneralAdministrationmarinecourtindustryindustrystandard行业调查surveyofindustryactivity合法权益lawfulrightsandinterestslegalformreasonablemannerperformanceofcontracttheparticularsofacontractvalidityofcontractthecontractlawformofawritteninstrumentsettlementlast-in,last-outbaddebts,badaccountsallowanceforbadaccountsrepaymentforeigncurrencyexchangelossexchangerateexchangerateriskdamageleaseback或有出租人casuallessor--alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarityforthetaxbenefitsoftheleasetransaction.contingentliabilitiesJinatimelymannerdepositorheir价目表pricelist价款remunerationsupervisionsupervisionandhandlingguardian检验标准thestandardofinspection检验方法themethodofinspectioninspectioncertificatetaxbenefittaxslashcertificatedelivery交付日dateofacceptance交易规模transactionsizeusageoftradeeducationsurcharge构造：租金的构成方式将保证能structuring:thedeterminationofaleasepayment获得肯定的目标收益。structurethatwillpreserveacertaintargetedyield.构造化共享式租赁structuredparticipatinglease(SPL)settlementclauseloancontract借款人borrower(贷款人)(lender)terminate解决争议的方法themethodofdisputeresolutionconstrueconditionssubsequent金融租赁公司bankleasingcompany--aleasingcompanyaffiliatedwithabankorbankholdingcompany.importdutyentrymarkets常常工程支付currentpayment经济合作和进展组织OragnizationforEconomicCo-operationandDevelopment(OECD)economicenvironmentoperatingleasebusinesscircumstancesprudentialnormsprohibitorrestrictnetearningsnetloss居间合同brokeragecontract居间活动brokerageactivitybrokerejectionKinception开口租赁open-endlease--aleasetransactioninwhichthelesseeguaranteestheresidualvalueoftheequipmentandalsosharesinanyappreciationoftheequipment.see-throughlease--afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasabrokenlease,off-balancesheetloan,syntheticlease.thedefenceobjectivecircumstancesobjectivityprinciple可撤销租赁cancellablelease--aleasewhichcanbecencelled(orterminated)bythelesseebeforeitsoriginallyscheduledconclusion.控股公司holdingcompany--acorporationwhichdoesnotactivelyengageinbusinessdirectlyitselfbutwhichratherownsthestockofothercompanieswhicharedirectlyentagedinbusiness.oralcontract--averbalcontract,notevidencedbyawrittencontract.TheenforcementofanoralcontractcanbeseverlylimitedbytheStatuteofFraudsandpracticalconsiderations.attachmentcrossborderleaseaccountingcostaccounting非赢利组织会计non-for-profitaccounting公共会计publicaccounting企业会计privateaccounting社会会计socialaccountingtaxaccountingaccountingequationchartofaccounts会计循环会计要素accountingelement会计制度accountingsystem会计准则accountingstandardgraceperiod款项后付paymentsinarrears款项先付paymentsinadvanceframeagreement亏损deficitL历史本钱原则historicalcostprinciple利差erestrateinterestinterestallowanceinterestearned联邦租赁federalleasing--leasinginwhichthelesseeisanagencyoftheUnitedStatesgovernment.Specialrulesandconsiderationsapply.联合承租人co-lessee--anadditionallesseetoalease,whoisusuallyjointlyandseverallyliableontheleasewiththeotherlessee.jointventureleasejointandseveralliabilitymemorandumofunderstanding(MOU)currentratiocurrentliabilitiescurrentassetsretention留购租赁dollarbuy-outlease--aleasewithaUS$1.00purchaseoptionattheendoftheleaseterm,orageneralizedreferencetoaleasewithanominalpurchaseoption,whethertheoptionactuallybeUS$1.00orsomeothernominalamount.lien律师费attorneyfeesandcosts律师意见书opinionsofcounselplaceofperformancemethodsofperformance履行期限thetimelimitforperformanceMpurchasecontractbuyer卖主融资vendorfinancing卖主租赁vendorleasingvendorlessor媒介效劳intermediaryservice免除release…from…免除或限制exemptorlimit免责条款exemptionclausetaxexemption民事权利义务civilrightsandobligationscivilacts民事行为力量thecapacityforcivilacts名义利率norminalinterestrate明细分类帐subsidiaryledgerclearlyindicateconfiscate目标收益targetedyieldNgovernmenttaxfillingsinternalrateofreturn/IRR内容(细节particulars内容(名目contents年交易额annualvolumeO欧元EuroP拍卖程序theauctionprocedures拍卖公告auctionannouncementlossondisposalincomeondisposalcompensationcompensateforthelossmatchingprincipleequalpartyvaluedisciplinesbankruptcy一般责任险genertalliabilityinsuranceQexpire期末借方余额endingdebitbalances期末贷方余额endingcreditbalancesexpirationoftimelimitfraudleasecommencementdateoverduerepaymentmiscellaneousstipulationssuitisfiledfilesuitsignorsealimposeupon一方不得将自己的意志强加给onepartymaynotimposehiswillupontheotherpartymandatoryprovisionsexplicitclearanceclarseliquidationorganizationpetitionacquireaccrualbasisofaccounting全支付租赁full-payoutlease--aleasefromwhichthelessorcanreasonablyexpecttoreturnonitsfullinvestmentintheleasedpropertyplustheestimatedcostoffinancingthepropertyoverthetermofthelease,fromrentals,estimatedtaxbenefits,andtheestimatedresidualvalueofthepropertyattheexpirationoftheinitialtermofthelease.fullmaintenancelease--aleaseinwhichthelessoragreestoprovideforthemaintenance,repairandupkeepoftheequipmentduringtheleaseterm.全效劳租赁fullservicelease--aleaseinwhichthelessoragreestoprovideoneormoreservicesbeyondfrovidingthesimpleuseoftheequipment.全面履行fullperformRjournal购货日记帐purchasejournal特种日记帐specialjournalgeneraljournal现金收入日记帐cashreceiptsjournal现金支出日记帐cashdisbursementsjournal销货日记帐salesjournal融资条件financialtermsfinanceleasesecondarymarket人民法院People”sCourtSbonafideonhisownauthority商品检验证书commodityinspectioncertificatecommercialadvertisementtradesecrets商业租赁businesslease--aleaseinwhichthelesseehasenteredintotheleasetransactionforcommercialpurposes;notaconsumerlease.丧失商业信用lossone”sgoodwill(…日起)施行effectiveasof……tribunalduediligenceusageasaleonapproval试用期限aperiodoftimeforapproval涉外合同contractwithaforeignelementconditionsprecedentbecomevoidmarketpricemateriallyalter