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1、融资租赁业务词汇A案例 project example, story安全港租赁 safe-harbor lease-a type of lease created for a time按照约定 as agreed安装 installationB包揽租赁 wrap lease - a lease transaction generally involving a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 tr
2、ade 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 allowance
3、methods被撤销的合同 rescinded contract背书 endorsement背书人 endorser必要的准备时间 the necessary preparation time闭口租赁 closed-end lease-a lease transaction that allows thelessee to “walk away“ from the leased property at theend of the lease term with no liability for increases ordecreases in the expected residual val
4、ue of theproperty. The lessee will still beliable for damageto the property beyond ordinary wear and tear andmay 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 off balance sheet lease表外贷款
5、 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不正当 improper簿记系统 bookkeeping system补救措施 remedyC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
6、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 value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-
7、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 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 contra
8、ct for work承揽人 contractor共同承揽人 joint constractors定作人 customer承诺 acceptance撤回 withdrawn撤销 revoke, rescind抽逃资金 surreptitiously withdrawn funds除当事人另有约定的以外 unless parties have agreed otherwise除法律另有规定外 unless the law provides otherwise处分 disposal出卖人 supplier出让人 transferor(受让人) (transferee)出租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 le
9、ssor催告 remind存货人 bailor充分披露原则 full disclosure principle存货 inventory存货盘亏 inventories lossD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 first carrier递减租赁 step-down lease-a lease in which the periodic le
10、ase递延资产 deferred assets调查 survey调查对象 respondent定金 deposit董事会 board of directors独资企业 single proprietorship对承租人的好处 benefits to lessee对出租人的好处 benefits to lessorE额定股份 authorized shares of stock额度 quota恶意串通 malicious conspiracyF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
11、 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 prevention 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 ofleasin
12、g but who does an occassional lease, primarilyfor the tax benefits of the lease transaction.废止 to be 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 relie
13、f扶养义务 an obligation to maintain 浮动利率 variable rate福利费 welfare expenses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 provisionsG干预选择租赁物 interfer in the selection of the leased thing杠杆
14、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 fixed assets in liq
15、uidation固定资产原价 fixed assets at cost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 promotion 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国家经济贸易
16、委员会 State Commission for Economic and Trade国家外汇管理局 State Administration of Foreign Exchange (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 referanceH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 vali
