60英汉对照租赁相关用语.docx

1、60英汉对照租赁相关用语英汉对照租赁相关用语（增补版）裘 企 阳 说明：为了便于业内同仁的国际交流，我编了这份材料。用语 均选自国外相关的租赁法规、年鉴和文献。需要说明是，一）为了 使词条不超出一千五百个，这里只选用了同租赁直接有关的名词和 形容词，因此，远远谈不上是全的；二）同一词语，完全可能有多 个含义，这里专门提供同租赁最有关系的含义；三）本人学识有限， 词条的译述中必定有差错。因此仅供参考，并请识者指正。 a payment or serious payments一次或多次付款abatement扣减absolute and unconditional payments绝对和无条件付款a

2、ccelerated payment 加速支付acceptance date接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accounting benefits会计利益accounting period会计期间accounting policies会计政策accounting principle会计准则accounting treatment会计处理accounts receivables应收账款accounts账项accredited investors经备案的投资人accumulated allowance 累计

3、准备金acknowledgement requirement对承认的要求acquisition of assets资产的取得acquisitions兼并Act on Product Liability（德国）生产责任法action诉讼actual ownership事实上的所有权additional filings补充备案additional margin附加利差additional risk附加风险additions（设备的）附件adjusted tax basis已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrati

4、ve Law（美国）行政法advance notice事先通知advance放款adverse tax consequences不利的税收后果advertising做广告affiliated group联合团体affiliate附属机构African Leasing Association非洲租赁协会after-tax rate税后利率aggregate rents合计租金aggregate risk合计风险agreement concerning rights of explore natural resources涉及自然资源开发权的协议agreement协议aircraft regist

5、ry飞机登记airframe（飞机的）机身airports机场airworthiness directives（飞机的）适航指令alliances联盟allocation of finance income财务收益分配allowance for losses on receivables应收款损失备抵金 alternative uses改换用途地使用amenability to foreign investment外国投资的易受控制程度amendment修改American Law Institute美国法学会amortization of deferred loan fees and rel

6、ated consideration递延的贷款费和相关的报酬的摊销amortization schedule摊销进度表amortize摊销amount of recourse求偿金额amount of usage使用量AMT (Alternative Minimum Tax)（美国）可替代最低税analogous to类推为annual budget appropriation年度预算拨款appendix（契约性文件的）附件applicable law适用法律applicable securities laws适用的证券法律applicable tax life适用的应纳税寿命appraisa

7、l评估appraisers评估人员appreciation溢价appropriation provisions拨款条例appropriation侵占approval authority核准权approval 核准approximation近似arbitrary and artificially high value(承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价 值arbitration仲裁arms length transaction公平交易arrangement安排arrest扣留Article 2A美国统一商法典关于法定融资租赁的条款articles of incorpor

8、ation公司章程AsiaLeaae亚洲租赁协会assess评估asset manager设备经理asset risk insurance资产风险保险asset securitization资产证券化asset specificity资产特点asset tracking资产跟踪asset-backed financing资产支持型融资asset-based lessor立足于资产的出租人asset-oriented lessor(经营租赁中的)资产导向型出租人asset资产assignee受让人assignment让与association社团at the expiry期限届满时ATT (au

9、tomatic transfer of title)所有权自动转移attachments附着物attributes属性auction sale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availability of fixed rate medium-term financing固定利率中期融资可得到的程度available-for-sale securities正供出售证券average life平均寿命average managed net financed assets所管理的已筹资金资产净额平均值avia

10、tion authority民航当局backed-up servicer替补服务者backhoe反铲装载机balance sheet date资产负债表日bandwidth带宽bank affiliates银行的下属机构bank quote银行报价bankruptcy cost破产成本bankruptcy court破产法院bankruptcy law破产法bankruptcy proceedings破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本

11、收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leas

12、es（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capi

13、tal constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现

14、金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书chari

15、table trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classifica

16、tion of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectib

17、ility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入co

18、mptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consen

19、t 同意 consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent re

20、ntal随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合

21、同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate in

22、come tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款cre

23、dit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉crit

24、erion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customers purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (

25、dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本 debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarati

26、ons声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acc

27、eptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated loc

28、ation指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure item

29、s披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuance

30、s多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings patt