融资租赁业务词汇.docx
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融资租赁业务词汇
融资租赁业务词汇
A
案例projectexample,story
安全港租赁safe-harborlease--atypeofleasecreatedforatime
按照约定asagreed
安装installation
B
包揽租赁wraplease---Atypeofleasecontractinvolvingathirdpartythatbuystheassettobeleased,leasesittotheleasingcompany,whothenon-leasesittotheuser.Usedwhentheinitialleasingcompanyhaslimitedtaxablecapacity.
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--aleasetransactionthatallowsthe
lesseeto"walkaway"fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueoftheproperty.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--afinancingtreatedasaleasefor
不正当improper
簿记系统bookkeepingsystem
补救措施remedy
C
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jointcontractors
定作人customer
承诺acceptance
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inventoriesloss
D
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
递减租赁step-downlease---aleaseinwhichtheperiodiclease
递延资产deferredassets
调查survey
调查对象respondent
定金deposit
董事会boardofdirectors
独资企业singleproprietorship
对承租人的好处benefitstolessee
对出租人的好处benefitstolessor
E
额定股份authorizedsharesofstock
额度quota
恶意串通maliciousconspiracy
F
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--alessorwhoisnotinthebusinessof
leasingbutwhodoesanoccassionallease,primarily
forthetaxbenefitsoftheleasetransaction.
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
福利费welfareexpenses
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supplementaryprovisions
G
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
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
升级会员 