融资租赁业务词汇

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1、融资租赁业务词汇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---aleasetransactiongenerallyinvolvingaleasefro

2、maninvestortoanoperatingleasecompanywithasubleasebytheoperatingleasecompanytotheend-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insur

3、ancetobeeffectedbyA保险由买方自理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-endleas

4、e--aleasetransactionthatallowsthelesseeto"walkaway"fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueoftheproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.币种curren

5、cy变现liquidate变更modify,modification,amend标的物subjectmatter表外offbalancesheet表外融资offbalancesheetfinancing表外租赁offbalancesheetlease表外贷款offbalancesheetloan不可撤消信用证irrevocableletterofcredit不完整租赁brokenlease--afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasanoff-bal

6、ancesheetloan,see-throughlease;syntheticlease.不正当improper簿记系统bookkeepingsystem补救措施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

7、MinistryofFinance阐明elucidate残值residualvalue仓单warehousereceipt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城市建设附加费ci