融資租賃業(yè)務(wù)常用詞匯

1、融資租賃業(yè)務(wù)常用詞匯，漢英對(duì)照w-z 2004-12-1 23:18:00 HYPERLINK / 中國路面機(jī)械網(wǎng)W外匯(轉(zhuǎn))貸款登記證foreign exchange sub-loan registration certificate外經(jīng)貿(mào)部Ministry of Foreign Trade and Economic Cooperation (MOFTEC)外債登記證foreign loan registration certificate未分配利潤unallocated profit未結(jié)束租賃executory lease-a lease that has not been fullype

2、rformed by the parties to it.違背counter to違法行為illegal acts違反violate違約default違約方defaulting party違約金break a contract fine違約救濟(jì)default remedies違約事件event of default無償gratuitous無償轉(zhuǎn)讓財(cái)產(chǎn)assigns property without consederetion無形資產(chǎn)intangible assetsX瑕疵defect先進(jìn)先出first in, first out現(xiàn)金流量cash flow現(xiàn)金流量表statement of ca

3、sh flow現(xiàn)值present value向銀行借款bank loan項(xiàng)目project項(xiàng)目建議書request for proposal項(xiàng)目融資project financing銷貨成本cost of goods sold消費(fèi)者租賃consumer lease-generally, a lease which has as its primary purpose, personal, family or householdpurposes. In some places, certain agricultural leases may be considered consumer leas

4、es.效力validity銷售費(fèi)用selling expense銷售稅sales tax行政開支administration expense行政法規(guī)administrative regulations行政管理部門administrative authority信貸申請(qǐng)書credit application信貸質(zhì)量credit quality選擇權(quán)option虛假情況false information續(xù)租renew the leaseY驗(yàn)收acceptance業(yè)績(jī)performance溢價(jià)premium一致性原則consistency principle意向書letter of intent(L

5、oI)銀行費(fèi)bank charge銀行往來帳bank reconciliation sheet印花稅stamp duty應(yīng)付抵押貸款mortgages payable應(yīng)付福利費(fèi)welfare benefits payable應(yīng)付工資accrued payrolls應(yīng)付票據(jù)bills payable應(yīng)付債券debentures payables應(yīng)付帳款accounts payable應(yīng)計(jì)accrued應(yīng)收補(bǔ)貼款government subsidies receivable應(yīng)收票據(jù)biills receivable應(yīng)收債券折價(jià)discount on bonds payable應(yīng)收帳款account

6、s receivable營業(yè)稅business tax營業(yè)執(zhí)照business license盈余公積reserved surplus業(yè)務(wù)合同business contract業(yè)務(wù)招待費(fèi)entertainment expense友好解決amicable settle友好協(xié)議amicable agreement優(yōu)惠利率prime interest rate優(yōu)惠政策preferential policy有時(shí)(不經(jīng)常)from time to time有限責(zé)任公司limited liability company余額outstanding balance; portfolio size預(yù)付prepa

7、yment預(yù)付款advance payment預(yù)收precollecte預(yù)收帳款advances from customers預(yù)提費(fèi)用withheld expenses原始記錄薄book of original entry原始憑證source document(由當(dāng)事人)約定to be agreed upon by parties約定不明確not explicitly stipulated運(yùn)營成本operating cost運(yùn)營費(fèi)用operating expense運(yùn)營收入operating revenue運(yùn)輸carriageZ再保險(xiǎn)reinsurance自然人natural person贊助

8、支出donation payment增繳資本additional pay-in capital增值稅value-added tax債券bond債權(quán)人creditor債務(wù)人debtor占有possess章程charter帳單account charge招標(biāo)公告announcement of an invitation to tender招股說明書share prospectuses招投標(biāo)程序the procedures for the invitation and submission 招投標(biāo)買賣a sale by tender爭(zhēng)議dispute證明evidance證券化securitisati

9、on執(zhí)行enforce質(zhì)押pledge直接沖銷法direct write off method直接租賃direct lease-a non-leveraged lease, i.e. a lease wherein equipment is acquired without use of anyrecourse debt; also known as a single-investor lease.指導(dǎo)原則guideline制造廠家出租人manufacturer lessor-a lessor who is a divison or a wholly owned subsidiary of a

10、 manufacturer.主租賃master lease - a lease comprised of two parts:(1) a document which sets forth the general terms andconditions applicable to all subsequent leases betweenthe parties and(2) one or more schedules in which various leased property is added. 滯納金overdue fine知識(shí)產(chǎn)權(quán)intellectual property折舊depr

11、eciation折現(xiàn)率discount rate折現(xiàn)租賃discounted lease-a lease which is transferred to a funding source at price reflecting the discounting of the lease payments to present value.資本租賃capital lease-a lease for accounting and financialstatement purposes which must be shown on thebalance sheet of the lessee as a

12、 capital liability of the lessee.資本公積reserves資產(chǎn)負(fù)債比debt-to-equity ratio-the ratio of borrowings to capitalinvestment in either an asset or a business.資產(chǎn)負(fù)債表balance sheet咨詢費(fèi)consulting fee中國人民銀行Peoples Bank of China中國外商投資企業(yè)協(xié)會(huì)China Association of Enterprises with ForeignInvestments終止協(xié)議termination agreeme

13、nt中外合資經(jīng)營企業(yè)Sino-foreign equity JV中外合作經(jīng)營企業(yè)Sino-foreign contractual JV中止suspend終止dischage仲裁裁決arbitral award仲裁機(jī)構(gòu)arbitral institution重大過失gross negligence重大誤解major mistake主張assert住房基金housing fund注銷write off專用帳戶designated account轉(zhuǎn)租賃sublease轉(zhuǎn)租承租人sublessee轉(zhuǎn)租出租人sublessor資本租賃capital lease-a lease for accountin

14、g and financial statement purposes which must be shown on thebalance sheet of the lessee as a capital liability of thelessee. Compare operating lease.總分類帳general ledger總會(huì)計(jì)師chief accountant總資產(chǎn)報(bào)酬率return on total assets (ROA)總租賃gross lease-a lease in which the lessor is liable forinsurance, property taxes, maintenance expensesand the like.租購hire-purchase租賃成本leasing principal租賃方案lease proposal租賃設(shè)備leased equipment租賃物leased things租賃物件leased articles租賃物件明細(xì)表leasing registor租賃業(yè)委員會(huì)Leasing Business Committee租賃資產(chǎn)leased property租賃總協(xié)議master lease agreement租金lease repayment租金不固定的租