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1、精选优质文档-倾情为你奉上融资租赁英文术语(一)A 案例 project example, story 安全港租赁 safe-harbor lease-a type of lease created for a time under the US Internal Revenue Code for the purpose of transferring federal tax benefits from a party who could not use them to a party who could. 按照约定 as agreed 安装 installation B 包揽租赁 wrap
2、lease - a lease transaction generally involving a lease from an investor to an operating lease company with a sublease by the operating lease company to the end-user lessee. 报关 custom entry 保管费 custody fee 保管合同 deposit contract 保管凭证 deposit receipt 保管人(保管合同) depositary 保管人(仓储合同) warehouseman 保税区 tra
3、de free zone 保险 insurance 保险单 policy 保险费 insurance premiums 保险索赔 claim 保险理赔 settling 保险，由A投保 insurance to be effected by A 保险由买方自理 insurance to be effected by the Buyers 保险赔偿金 insurance indemnity 保险人(保险公司) insurer (被)保险人 insured, insurant 保证期 warranty period 报告格式 reporting format 报酬 remuneration 备抵法
4、 allowance methods 被撤销的合同 rescinded contract 背书 endorsement 背书人 endorser 必要的准备时间 the necessary preparation time 闭口租赁 closed-end lease-a lease transaction that allows the lessee to walk away from the leased property at the end of the lease term with no liability for increases or decreases in the expe
5、cted residual value of the property. The lessee will still beliable for damage to the property beyond ordinary wear and tear and may or may not have a purchase option. 币种 currency 变现 liquidate 变更 modify,modification,amend 标的物 subject matter 表外 off balance sheet 表外融资 off balance sheet financing 表外租赁
6、off balance sheet lease 表外贷款 off balance sheet loan 不可撤消信用证 irrevocable letter of credit 不完整租赁 broken lease-a financing treated as a lease for accounting purposes and a loan for tax purposes; also known as an off-balance sheet loan, see-through lease;synthetic lease. 不正当 improper 簿记系统 bookkeeping sy
7、stem 补救措施 remedy C 裁定 (法) award 财产 property 财产保险 insurance of property 财务报表 financial statement 财务报告 financial report 财务费用 finance expense 财务会计 financial accounting 财务公司 Capital company 财务收入 finance income 财务年度 fiscal year 财务状况 financial position 财政部 Ministry of Finance 阐明 elucidate 残值 residual valu
8、e 仓单 warehouse receipt 仓储费 warehousing charge 仓储合同 warehousing contract 仓储物 stored goods 常规融资租赁 conventional finance lease 长期负债 long-term liabilities 长期借款 long-term debts 长期投资 long-term investments 长期应付款 long-term payables 长期资产 long-term assets 超越权限 ultra vires 城市建设附加费 city development surcharge 承包人
9、 contractor 总承包人 general contractor 发包人 employer 承担损害赔偿责任 to be liable for damages 承担违约责任 to be liable for breach of contract 承担责任 be liable therefor 承诺函 commitment letter 承租人 lessee 承揽合同 contract for work 承揽人 contractor 共同承揽人 joint constractors 定作人 customer 承诺 acceptance 成功的案例 successful story 撤回 w
10、ithdrawn 撤销 revoke, rescind 抽逃资金 surreptitiously withdrawn funds 除当事人另有约定的以外 unless parties have agreed otherwise 除法律另有规定外 unless the law provides otherwise 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 full disclosure principle 存货 invent
11、ory 存货盘亏 inventories loss D 打包租赁 bundled lease-a lease in which the lossor pays for taxes, insurance and maintenance on the leased equipment. 代理人 agent 贷款人 lender (借款人) (borrower) 贷记 credit 担保 security 担保法 security law 道德义务 moral duty 到期利息 interest due 到期债权 matured claim 等额租金 level payment 第一承运人 fir
12、st carrier 递变租金 stepped rent - a lease in which the periodic lease payments are reduced and/or increased at some point at the lease term. 递变租金租赁 stepped payment lease 递减租赁 step-down lease-a lease in which the periodic lease payments are reduced at some point in the lease term. 递延资产 deferred assets 递
13、增租赁 step-up lease - a lease in which the periodic lease payments are increased at some point in the lease term. 抵押担保 encumbrance 调查 survey 调查对象 respondent 定金 deposit 董事会 board of directors 独资企业 single proprietorship 短期租赁 short-term lease-generally, a lease of less than three years. 对承租人的好处 benefits
14、to lessee 对出租人的好处 benefits to lessor E 额定股份 authorized shares of stock 额度 quota 恶意串通 malicious conspiracy F 法定代表人 legal representative 法定代理人 statutory agent 法定地址 legal address 法律地位平等 equal legal status 法律问题 legal issue 法律约束力 legally binding 法人 fictitious person 发行债券 issuance of bonds 防洪基金 flood prev
15、ention surcharge 妨碍租赁的原因 objections to leasing 放弃 migration away from, waive 非法干预 illegally intervene therein 非法目的 illegal objective 非正式出租人 casual lessor-a lessor who is not in the business of leasing but who does an occassional lease, primarily for the tax benefits of the lease transaction. 废止 to b
16、e repealed 费用 expenses 分类帐户 ledger account 分包 subcontract 分配 distribution 风险 risk 定价风险 pricing risk 法律风险 legal risk 收益风险 yield risk 税收风险 tax risk 信贷风险 credit risk 资产风险 asset risk 风险租赁 venture lease 扶贫 poverty relief 扶养义务 an obligation to maintain 浮动利率 variable rate 浮动利率租赁 floating rate lease-a lease
17、 in which the lease payments may vary from one payment period to another, particularly when they vary according to changes in a specified index; variable rate lease. 福利费 welfare expenses 服务租赁 service lease - a lease in which the lessor provides complete service, maintenaince and care for the leased
18、equipment; a maintenance lease; an operating lease; a gross lease. 复式记帐法 double entry system 附加费 surcharge 附加税 surtax 付款 payment 付款条件 payment term 付款人 payer 负债 liabilities 负责人 responsible person 负债与股东权益之比 debt to net worth 附则 supplementary provisions G 干预选择租赁物 interfer in the selection of the leased
19、 thing 杠杆租赁 leveraged lease 格式条款 standard clauses 工程勘察、设计、施工 project surveying, design, construction (xx日)公布 promulgated on 公开、公平、公正 an open, fair and impartial manner 公允价值 fair value 公证 notarize 根据违约情况 depending on the circumstances of the breach 固定资产 fixed assets 固定资产净值 net fixed assets 固定资产清理 fix
20、ed assets in liquidation 固定资产原价 fixed assets at cost 固定租金租赁 fixed payment lease-a lease in which is the lease payment remains the same throughout the lease term. 故意 willfully 故意隐瞒 deliberately concealed,willfully conceal 股份上市 initial public offering (IPO) 股利政策 divident policy 广告宣传费 advertising and p
21、romotion expenses 国家标准 State standard 国家工商行政管理局 State Administration for Industry and Commerce 国家计划委员会 State Planning Commission 国家进出口商品检验局 State Administration for Import and Export Commodity Inspection 国家经济贸易委员会 State Commission for Economic and Trade 国家外汇管理局 State Administration of Foreign Exchan
22、ge (SAFE) 国家重大建设工程 major State construction project 国际会计准则委员会 International Accounting Standard Committee 国库券 treasury bill 过帐记号 post referance H 海关总署 Customs General Administration 海事法院 marine court 行业 industry 行业标准 industry standard 行业调查 survey of industry activity 合法权益 lawful rights and interests
23、 合法形式 legal form 合理的方式 reasonable manner 合同的履行 performance of contract 合同的内容 the particulars of a contract 合同的效力 validity of contract 合同法 the contract law 合同书形式 form of a written instrument 和解 settlement 后进后出 last-in, last-out 坏帐 bad debts, bad accounts 坏帐准备 allowance for bad accounts 还款 repayment 汇
24、兑损失 foreign currency exchange loss 汇率 exchange rate 汇率风险 exchange rate risk 毁损 damage 回租 lease back 或有出租人 casual lessor- a lessor who is not in the business of leasing but who does an occassional lease, primarity for the tax benefits of the lease transaction. 或有负债 contingent liabilities J 及时 in a ti
25、mely manner 寄存人 depositor 继承人 heir 价目表 price list 价款 remuneration 监管 supervision 监督处理 supervision and handling 监护人 guardian 检验标准 the standard of inspection 检验方法 the method of inspection 检验证书 inspection certificate 减税 tax benefit 减税证明 tax slash certificate 交货，交付 delivery 交付日 date of acceptance 交易规模 t
26、ransaction size 交易习惯 usage of trade 教育附加费 education surcharge 结构：租金的构成方式将保证能 structuring: the determination of a lease payment 获得一定的目标收益。 structure that will preserve a certain targeted yield. 结构化共享式租赁 structured participating lease (SPL) 结算条款 settlement clause 借款合同 loan contract 借款人 borrower (贷款人)
27、(lender) 解除 terminate 解决争议的方法 the method of dispute resolution 解释 constru 解约条件 conditions subsequent 融资租赁英文术语(二)金融租赁公司 bank leasing company-a leasing company affilliated with a bank or bank holding company. 进口税 import duty 进入市场 entry markets 经常项目支付 current payment 经济合作和发展组织 Oragnization for Economic
28、 Co-operation and Development (OECD) 经济环境 economic environment 经营性租赁 operating lease 经营状况 business circumstances 谨慎原则 prudential norms 禁止或限制 prohibit or restrict 净收益 net earnings 净损失 net loss 居间合同 brokerage contract 居间活动 brokerage activity 居间人 broke 拒绝 rejection K 开端 inception 开口租赁 open-end lease-a
29、lease transaction in which the lessee guarantees the residual value of the equipment and also shares in any appreciation of the equipment. 看似租赁 see-through lease- a financing treated as a lease for accounting purposes and a loan for tax purposes; also known as a broken lease, off-balance sheet loan,
30、 synthetic lease. 抗辩 the defence 客观情况 objective circumstances 客观性原则 objectivity principle 可撤销租赁 cancellable lease-a lease which can be cencelled (or terminated) by the lessee before its originally scheduled conclusion. 控股公司 holding company-a corporation which does not actively engage in business dir
31、ectly itself but which rather owns the stock of other companies which are directly entaged in business. 口头合同 oral contract-a verbal contract, not evidenced by a written contract. The enforcement of an oral contract can be severly limited by the Statute of Frauds and practical considerations. 扣押 atta
32、chment 跨国转租赁 cross border lease 会计 accounting 成本会计 cost accounting 非赢利组织会计 non-for-profit accounting 公共会计 public accounting 企业会计 private accounting 社会会计 social accounting 税务会计 tax accounting 会计恒等式 accounting equation 会计科目表 chart of accounts 会计循环 会计要素 accounting element 会计制度 accounting system 会计准则 ac
33、counting standard 宽限期 grace period 款项后付 payments in arrears 款项先付 payments in advance 框架协议 frame agreement 亏损 deficit L 历史成本原则 historical cost principle 利差 spread-the difference between what a lessor pays for funding and what the lessor sets as the yield in a lease transaction. 利率 interest rate 利息 in
34、terest 利息补偿 interest allowance 利息收入 interest earned 联邦租赁 federal leasing-leasing in which the lessee is an agency of the United States government. Special rules and considerations apply. 联合承租人 co-lessee-an additional lessee to a lease, who is usually jointly and severally liable on the lease with th
35、e other lessee. 联合租赁 joint venture lease 连带责任 joint and several liability 谅解备忘录 memorandum of understanding (MOU) 流动比率 current ratio 流动负债 current liabilities 流动资产 current assets 留成 retention 留购租赁 dollar buy-out lease-a lease with a US$ 1.00 purchase option at the end of the lease term, or a generali
36、zed reference to a lease with a nominal purchase option, whether the option actually be US$ 1.00 or some other nominal amount. 留置 lien 律师费 attorney fees and costs 律师意见书 opinions of counsel 履行地点 place of performance 履行方式 methods of performance 履行期限 the time limit for performance M 买卖合同 purchase contr
37、act 买受人 buyer 卖主融资 vendor financing 卖主租赁 vendor leasing 卖主出租人 vendor lessor 媒介服务 intermediary service 免除 release from 免除或限制 exempt or limit 免责条款 exemption clause 免税 tax exemption 民事权利义务 civil rights and obligations 民事行为 civil acts 民事行为能力 the capacity for civil acts 名义利率 norminal interest rate 明细分类帐
38、subsidiary ledger 明确 clearly indicate 没收 confiscate 目标收益 targeted yield N 纳税记录 government tax fillings 内部收益率 internal rate of return / IRR 内容(细节) particulars 内容(目录) contents 年交易额 annual volume O 欧元 Euro P 拍卖程序 the auction procedures 拍卖公告 auction announcement 盘亏 loss on disposal 盘盈 income on disposal
39、 赔偿金 compensation 赔偿损失 compensate for the loss 配比原则 matching principle 平等主体 equal party 评价规范 value disciplines 破产 bankruptcy 普通责任险 genertal liability insurance Q 期满 expire 期末借方余额 ending debit balances 期末贷方余额 ending credit balances 期限届满 expiration of time limit 欺诈 fraud 起租日 lease commencement date 欠租
40、 overdue repayment 其他规定 miscellaneous stipulations 起诉 suit is filed 提出 file 诉讼 suit 签字或盖章 sign or seal 强加 impose upon 一方不得将自己的意志强加给 one party may not impose his will upon 另一方 the other party 强制性规定 mandatory provisions 清楚明确 explicit 清理条款 clearance clarse 清算组织 liquidation organization 请求 petition 取得，弄
41、到 acquire 权责发生制 accrual basis of accounting 全支付租赁 full-payout lease-a lease from which the lessor can reasonably expect to return on its full investment in the leased property plus the estimated cost of financing the property over the term of the lease, from rentals, estimated tax benefits, and the
42、estimated residual value of the property at the expiration of the initial term of the lease. 全维修租赁 full maintenance lease-a lease in which the lessor agrees to provide for the maintenance, repair and upkeep of the equipment during the lease term. 全服务租赁 full service lease-a lease in which the lessor
43、agrees to provide one or more services beyond froviding the simple use of the equipment. 全面履行 full perform R 日记帐 journal 购货日记帐 purchase journal 特种日记帐 special journal 通用日记帐 general journal 现金收入日记帐 cash receipts journal 现金支出日记帐 cash disbursements journal 销货日记帐 sales journal 融资条件 financial terms 融资租赁 f
44、inance lease 二手货市场 secondary market 人民法院 Peoples Court S 善意 bona fide 擅自 on his own authority 商品检验证书 commodity inspection certificate 商业广告 commercial advertisement 商业秘密 trade secrets 商业租赁 business lease-a lease in which the lessee has entered into the lease transaction for commercial purposes; not a
45、 consumer lease. 丧失商业信用 loss ones goodwill (日起)施行 effective as of 审判团 tribunal 审慎调查 due diligence 使用 usage 试用买卖 a sale on approval 试用期限 a period of time for approval 涉外合同 contract with a foreign element 生效条件 conditions precedent 失效 become void 市场价格 market price 实质性变更 materially alter 示范文本 model text
46、 视为 to be deemed to be 渗透率 penetration rate 使用 usage 赊销 on credit 设备租赁 equipment leasing-usually, the leasing of tangible personal property, including vehicles; the usage of the term in reference to the industry may also include the leasing of land, buildings, fixtures, immovable 生效 effectiveness 生效
47、日 effective date 实际金额 actual amount 实际利率 effective interest rate 实收资本 pain-in capital 市场定位 market positioning 市场需求 market needs 收付实现制 cash basis of accounting 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 authorized representative
48、 收回租赁物 repossess leased thing 收入 revenues 收入利息比 times interest earned ratio 收入实现原则 revenue realization principle 收益表 income statement 手续费 charge 税后定价 after-tax pricing 税前所得 pre-tax income 司法补救 judicial assistance 损坏 damage 损毁 destruction 损益表 profit and loss 损失赔偿受益人 loss payees 索赔 claim 所得税 income ta
49、x 所有权 ownership 所有者权益 owners equity 所有者权益回报率 return on equity (ROE) T 摊销 amortization 提前留购 early buyout option-an option given to a lessee to purchase the leased equipment at some point before the expitation of the lease term. 提前终止 early termination-the termination of a lease before the end of its original term. 调解 conciliation 统计情况 statistical overview 铁道部 Ministry of Raiways 同等效力(法) equally authentic 提出索赔 pursue claims against any one 提款 withdrawal 提款帐户 drawing account 提前履行 early performance 调解书 settlement agree