融资租赁业务词汇

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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---aleasetransactiongenerallyinvolvingaleasefromaninvestortoanoperatingleasecompanywithasubleasebytheoperatingleasecompanytotheend-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--aleasetransactionthatallowsthelesseeto"walkaway"fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesor decreasesintheexpectedresidualvalueoftheproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.币种currency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-balancesheetloan,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citydevelopmentsurcharge承包人contractor总承包人generalcontractor发包人employer承担损害赔偿责任tobeliablefordamages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充分披露原则fulldisclosureprinciple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)(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---aleaseinwhichtheperiodicleasepaymentsarereducedatsomepointintheleaseterm.递延资产deferredassets递增租赁step-uplease---aleaseinwhichtheperiodicleasepaymentsareincreasedatsomepointintheleaseterm.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,aleaseoflessthan threeyears.对承租人的好处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objectionstoleasing 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pricingrisk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… 浮动利率variablerate浮动利率租赁floatingratelease--aleaseinwhichtheleasepaymentsmayvaryfromonepaymentperiodtoanother,particularlywhentheyvaryaccordingtochangesinaspecifiedindex;variableratelease.福利费welfareexpenses服务租赁servicelease---aleaseinwhichthelessorprovidescompleteservice,maintenainceandcarefortheleasedequipment;amaintenancelease;anoperatinglease;agrosslease.复式记帐法doubleentrysystem附加费surcharge附加税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debttonetworth附则supplementaryprovisionsG 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fixedassets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advertisingandpromotionexpenses 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国际会计准则委员会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theparticularsofacontract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--alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,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taxbenefit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获得一定的目标收益。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-operationandDevelopment(OECD)经济环境economicenvironment经营性租赁operatinglease经营状况businesscircumstances谨慎原则prudentialnorms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--aleasetransactioninwhichthelesseeguaranteestheresidualvalueoftheequipmentandalsosharesinanyappreciationoftheequipment.看似租赁see-throughlease--afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasabrokenlease,off-balancesheetloan,syntheticlease.抗辩thedefence客观情况objectivecircumstances客观性原则objectivityprinciple可撤销租赁cancellablelease--aleasewhichcanbecencelled(orterminated)bythelesseebeforeitsoriginallyscheduledconclusion. 控股公司holdingcompany--acorporationwhichdoesnotactivelyengageinbusinessdirectlyitselfbutwhichratherownsthestockofothercompanieswhicharedirectlyentagedinbusiness.口头合同oralcontract--averbalcontract,notevidencedbyawrittencontract.TheenforcementofanoralcontractcanbeseverlylimitedbytheStatuteofFraudsandpracticalconsiderations.扣押attachment跨国转租赁crossborderlease会计accounting成本会计costaccounting非赢利组织会计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accountingequation会计科目表chartofaccounts会计循环会计要素accountingelement会计制度accountingsystem会计准则accountingstandard宽限期graceperiod 款项后付paymentsinarrears款项先付paymentsinadvance框架协议frameagreement亏损deficitL历史成本原则historicalcostprinciple利差spread--thedifferencebetweenwhatalessorpaysforfundingandwhatthelessorsetsastheyieldinaleasetransaction.利率interestrate利息interest利息补偿interestallowance利息收入interestearned联邦租赁federalleasing--leasinginwhichthelesseeisanagencyoftheUnitedStatesgovernment.Specialrulesandconsiderationsapply.联合承租人co-lessee--anadditionallesseetoalease,whoisusuallyjointlyandseverallyliableontheleasewiththeotherlessee.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,whethertheoptionactuallybeUS$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exemptorlimit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名义利率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annualvolume O欧元EuroP拍卖程序theauctionprocedures拍卖公告auctionannouncement盘亏lossondisposal盘盈incomeondisposal赔偿金compensation赔偿损失compensatefortheloss配比原则matchingprinciple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强加imposeupon一方不得将自己的意志强加给onepartymaynotimposehiswillupon另一方theotherparty强制性规定mandatoryprovisions清楚明确explicit清理条款clearanceclarse清算组织liquidationorganization请求petition 取得，弄到acquire权责发生制accrualbasisofaccounting全支付租赁full-payoutlease--aleasefromwhichthelessorcanreasonablyexpecttoreturnonitsfullinvestmentintheleasedpropertyplustheestimatedcostoffinancingthepropertyoverthetermofthelease,fromrentals,estimatedtaxbenefits,andtheestimatedresidualvalueofthepropertyattheexpirationoftheinitialtermofthelease.全维修租赁fullmaintenancelease--aleaseinwhichthelessoragreestoprovideforthemaintenance,repairandupkeepoftheequipmentduringtheleaseterm.全服务租赁fullservicelease--aleaseinwhichthelessoragreestoprovideoneormoreservicesbeyondfrovidingthesimpleuseoftheequipment.全面履行fullperformR日记帐journal购货日记帐purchasejournal特种日记帐specialjournal通用日记帐generaljournal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financialterms融资租赁financelease二手货市场secondarymarket人民法院People'sCourtS善意bonafide擅自onhisownauthority商品检验证书commodityinspectioncertificate商业广告commercialadvertisement商业秘密tradesecrets商业租赁businesslease--aleaseinwhichthelesseehasenteredintotheleasetransactionforcommercialpurposes;notaconsumerlease.丧失商业信用lossone'sgoodwill(…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涉外合同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penetrationrate使用usage赊销oncredit设备租赁equipmentleasing--usually,theleasingoftangiblepersonalproperty,includingvehicles;theusageoftheterminreferencetotheindustrymayalsoincludetheleasingofland,buildings,fixtures,immovable生效effectiveness生效日effectivedate实际金额actualamount实际利率effectiveinterestrate 实收资本pain-incapital市场定位marketpositioning市场需求marketneeds收付实现制cashbasisofaccounting售后回租sale-leaseback受款人payee受让人transfernee让与人assignor受托人/委托合同mandatary委托人mandator受赠人donee赠与人doner授权代表authorizedrepresentative收回租赁物repossessleasedthing收入revenues收入利息比timesinterestearnedratio收入实现原则revenuerealizationprinciple收益表incomestatement手续费charge税后定价after-taxpricing 税前所得pre-taxincome司法补救judicialassistance损坏damage损毁destruction损益表profitandloss损失赔偿受益人losspayees索赔claim所得税incometax所有权ownership所有者权益owners'equity所有者权益回报率returnonequity(ROE)T摊销amortization提前留购earlybuyoutoption--anoptiongiventoalesseetopurchasetheleasedequipmentatsomepointbeforetheexpitationoftheleaseterm.提前终止earlytermination--theterminationofaleasebeforetheendofitsoriginalterm. 调解conciliation统计情况statisticaloverview铁道部MinistryofRaiways同等效力(法)equallyauthentic提出索赔pursueclaimsagainstanyone提款withdrawal提款帐户drawingaccount提前履行earlyperformance调解书settlementagreement投资银行家investmentbanker推定tobedeemedtohavebeenmade退出市场exitmarkets退休经费pensionexpenses拖欠pastdue