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-z2004-12-123:18:00中国路面机械网外汇（转）贷款登记证foreignexchangesub-loanregistrationcertificate外经贸部MinistryofForeignTradeandEconomicCooperation(MOFTEC)外债登记证foreignloanregistrationcertificate未分配利润未结束租赁unallocatedprofitexecutorylease--aleasethathasnotbeenfullyperformedbythepartiestoit.违背违法行为违反违约违约方违约金违约救济违约事件countertoillegalactsviolatedefaultdefaultingpartybreakacontractfinedefaultremedieseventofdefault无偿无偿转让财产gratuitousassignspropertywithoutconsederetion无形资产intangibleassetsXbankloan瑕疵 defectbankloan先进先出firstin,firstout现金流量现金流量表cashflowstatementofcashflow现值presentvalue向银行借款

项目project项目建议书requestforproposal项目融资projectfinancing销货成本costofgoodssold消费者租赁consumerlease--generally,aleasewhichhasasitsprimarypurpose,personal,familyorhouseholdpurposes.Insomeplaces,certainagriculturalleasesmaybeconsideredconsumerleases.效力validity销售费用sellingexpense销售税salestax行政开支administrationexpense行政法规administrativeregulations行政管理部门administrativeauthority信贷申请书creditapplication信贷质量creditquality选择权option虚假情况falseinformation续租renewthelease验收acceptance业绩performance溢价premium一致性原则consistencyprinciple意向书letterofintent(LoI)银行费bankcharge银行往来帐bankreconciliationsheet

印花税应付抵押贷款应付福利费印花税应付抵押贷款应付福利费应付工资应付票据应付债券应付帐款应计应收补贴款应收票据应收债券折价应收帐款营业税营业执照盈余公积业务合同业务招待费友好解决友好协议优惠利率优惠政策有时（不经常）有限责任公司余额预付预付款预收预收帐款预提费用原始记录薄原始凭证（由当事人）约定mortgagespayable

welfarebenefitspayableaccruedpayrollsbillspayabledebenturespayablesaccountspayableaccruedgovernmentsubsidiesreceivablebiillsreceivablediscountonbondspayableaccountsreceivablebusinesstaxbusinesslicensereservedsurplusbusinesscontractentertainmentexpenseamicablesettleamicableagreementprimeinterestratepreferentialpolicyfromtimetotimelimitedliabilitycompanyoutstandingbalance;portfoliosizeprepaymentadvancepaymentprecollecteadvancesfromcustomerswithheldexpensesbookoforiginalentrysourcedocumenttobeagreeduponbyparties

约定不明确notexplicitlystipulated运营成本运营费用运营收入运输operatingcostoperatingexpenseoperatingrevenuecarriage再保险 reinsurancedirectwriteoffmethod自然人 naturalpersondirectwriteoffmethod赞助支出donationpayment增缴资本增值税additionalpay-incapitalvalue-addedtax债券债权人债务人bondcreditordebtor占有possess章程charter帐单accountcharge招标公告招股说明书招投标程序招投标买卖announcementofaninvitationtotendershareprospectusestheproceduresfortheinvitationandsubmissionasalebytender争议dispute证明证券化evidancesecuritisation执行enforce质押pledge直接冲销法

直接租赁指导原则制造厂家出租人直接租赁指导原则制造厂家出租人主租赁滞纳金知识产权折旧折现率折现租赁资本租赁资本公积资产负债比资产负债表咨询费中国人民银行中国外商投资企业协会guidelinemanufacturerlessor--alessorwhoisadivisonorawhollyownedsubsidiaryofamanufacturer.masterlease---aleasecomprisedoftwoparts:(1)adocumentwhichsetsforththegeneraltermsandconditionsapplicabletoallsubsequentleasesbetweenthepartiesand(2)oneormoreschedulesinwhichvariousleasedpropertyisadded.overduefineintellectualpropertydepreciationdiscountratediscountedlease--aleasewhichistransferredtoa

fundingsourceatpricereflectingthediscountingofthe

leasepaymentstopresentvalue.capitallease--aleaseforaccountingandfinancialstatementpurposeswhichmustbeshownonthebalancesheetofthelesseeasacapitalliabilityofthelessee.reservesdebt-to-equityratio--theratioofborrowingstocapital

investmentineitheranassetorabusiness.balancesheetconsultingfeePeople'sBankofChinaChinaAssociationofEnterpriseswithForeignInvestments

终止协议terminationagreement中外合资经营企业中外合作经营企业Sino-foreignequityJVSino-foreigncontractualJV中止suspend终止dischage仲裁裁决仲裁机构arbitralawardarbitralinstitution重大过失重大误解grossnegligencemajormistake主张assert住房基金housingfund注销writeoff专用帐户designatedaccount转租赁转租承租人转租出租人subleasesublesseesublessor资本租赁capitallease--aleaseforaccountingandfinancialstatementpurposeswhichmustbeshownonthebalancesheetofthelesseeasacapitalliabilityofthelessee.Compareoperatinglease.总分类帐总会计师总资产报酬率总租赁generalledgerchiefaccountantreturnontotalassets(ROA)grosslease--aleaseinwhichthelessorisliableforinsurance,propertytaxes,maintenanceexpensesandthelike.租购租赁成本租赁方案租赁设备租赁物hire-purchaseleasingprincipalleaseproposalleasedequipmentleasedthings租赁物件租赁物件明细表租赁业委员会租赁资产租赁总协议租金租金不固定的租赁租金进成本租金拖欠租期租期不固定的租赁leasedarticles

leasingregistorLeasingBusinessCommittee

leasedproperty

masterleaseagreementl