融資租賃業(yè)務(wù)常用詞匯

融資租賃業(yè)務(wù)常用詞匯，漢英對照w-z2004-12-123:18:00中國路面機(jī)械網(wǎng)外匯（轉(zhuǎn)）貸款登記證foreignexchangesub-loanregistrationcertificate外經(jīng)貿(mào)部MinistryofForeignTradeandEconomicCooperation(MOFTEC)外債登記證foreignloanregistrationcertificate未分配利潤未結(jié)束租賃unallocatedprofitexecutorylease--aleasethathasnotbeenfullyperformedbythepartiestoit.違背違法行為違反違約違約方違約金違約救濟(jì)違約事件countertoillegalactsviolatedefaultdefaultingpartybreakacontractfinedefaultremedieseventofdefault無償無償轉(zhuǎn)讓財產(chǎn)gratuitousassignspropertywithoutconsederetion無形資產(chǎn)intangibleassetsXbankloan瑕疵bankloan先進(jìn)先出firstin,firstout現(xiàn)金流量現(xiàn)金流量表cashflowstatementofcashflow現(xiàn)值presentvalue向銀行借款

項目project項目建議書requestforproposal項目融資projectfinancing銷貨成本costofgoodssold消費者租賃consumerlease--generally,aleasewhichhasasitsprimarypurpose,personal,familyorhouseholdpurposes.Insomeplaces,certainagriculturalleasesmaybeconsideredconsumerleases.效力validity銷售費用sellingexpense銷售稅salestax行政開支administrationexpense行政法規(guī)administrativeregulations行政管理部門administrativeauthority信貸申請書creditapplication信貸質(zhì)量creditquality選擇權(quán)option虛假情況falseinformation續(xù)租renewthelease驗收acceptance業(yè)績performance溢價premium一致性原則consistencyprinciple意向書letterofintent(LoI)銀行費bankcharge銀行往來帳bankreconciliationsheet

印花稅應(yīng)付抵押貸款應(yīng)付福利費應(yīng)付工資應(yīng)付票據(jù)應(yīng)付債券應(yīng)付帳款應(yīng)計印花稅應(yīng)付抵押貸款應(yīng)付福利費應(yīng)付工資應(yīng)付票據(jù)應(yīng)付債券應(yīng)付帳款應(yīng)計應(yīng)收補(bǔ)貼款應(yīng)收票據(jù)應(yīng)收債券折價應(yīng)收帳款營業(yè)稅營業(yè)執(zhí)照盈余公積業(yè)務(wù)合同業(yè)務(wù)招待費友好解決友好協(xié)議優(yōu)惠利率優(yōu)惠政策有時（不經(jīng)常）有限責(zé)任公司余額預(yù)付預(yù)付款預(yù)收預(yù)收帳款預(yù)提費用原始記錄薄原始憑證（由當(dāng)事人）約定accruedpayrollsbillspayabledebenturespayablesaccountspayableaccruedgovernmentsubsidiesreceivablebiillsreceivablediscountonbondspayableaccountsreceivablebusinesstaxbusinesslicensereservedsurplusbusinesscontractentertainmentexpenseamicablesettleamicableagreementprimeinterestratepreferentialpolicyfromtimetotimelimitedliabilitycompanyoutstandingbalance;portfoliosizeprepaymentadvancepaymentprecollecteadvancesfromcustomerswithheldexpensesbookoforiginalentrysourcedocumenttobeagreeduponbyparties

約定不明確notexplicitlystipulated運營成本運營費用運營收入運輸operatingcostoperatingexpenseoperatingrevenuecarriage再保險reinsurancedirectwriteoffmethoddirectwriteoffmethod贊助支出donationpayment增繳資本增值稅additionalpay-incapitalvalue-addedtax債券債權(quán)人債務(wù)人bondcreditordebtor占有possess章程charter帳單accountcharge招標(biāo)公告招股說明書招投標(biāo)程序招投標(biāo)買賣announcementofaninvitationtotendershareprospectusestheproceduresfortheinvitationandsubmissionasalebytender爭議dispute證明證券化evidancesecuritisation執(zhí)行enforce質(zhì)押pledge直接沖銷法

直接租賃指導(dǎo)原則制造廠家出租人主租賃滯納金知識產(chǎn)權(quán)折舊折現(xiàn)率折現(xiàn)租賃資本租賃資本公積資產(chǎn)負(fù)債比資產(chǎn)負(fù)債表咨詢費中國人民銀行中國外商投資企業(yè)協(xié)會directlease--anon-leveragedlease,i.e.alease

wherein直接租賃指導(dǎo)原則制造廠家出租人主租賃滯納金知識產(chǎn)權(quán)折舊折現(xiàn)率折現(xiàn)租賃資本租賃資本公積資產(chǎn)負(fù)債比資產(chǎn)負(fù)債表咨詢費中國人民銀行中國外商投資企業(yè)協(xié)會guidelinemanufacturerlessor--alessorwhoisadivisonorawhollyownedsubsidiaryofamanufacturer.masterlease---aleasecomprisedoftwoparts:(1)adocumentwhichsetsforththegeneraltermsandconditionsapplicabletoallsubsequentleasesbetweenthepartiesand(2)oneormoreschedulesinwhichvariousleasedpropertyisadded.overduefineintellectualpropertydepreciationdiscountratediscountedlease--aleasewhichistransferredtoa

fundingsourceatpricereflectingthediscountingofthe

leasepaymentstopresentvalue.capitallease--aleaseforaccountingandfinancialstatementpurposeswhichmustbeshownonthebalancesheetofthelesseeasacapitalliabilityofthelessee.reservesdebt-to-equityratio--theratioofborrowingstocapital

investmentineitheranassetorabusiness.balancesheetconsultingfeePeople'sBankofChinaChinaAssociationofEnterpriseswithForeignInvestments

終止協(xié)議terminationagreement中外合資經(jīng)營企業(yè)中外合作經(jīng)營企業(yè)Sino-foreignequityJVSino-foreigncontractualJV中止suspend終止dischage仲裁裁決仲裁機(jī)構(gòu)arbitralawardarbitralinstitution重大過失重大誤解grossnegligencemajormistake主張assert住房基金housingfund注銷writeoff專用帳戶designatedaccount轉(zhuǎn)租賃轉(zhuǎn)租承租人轉(zhuǎn)租出租人subleasesublesseesublessor資本租賃capitallease--aleaseforaccountingandfinancialstatementpurposeswhichmustbeshownonthebalancesheetofthelesseeasacapitalliabilityofthelessee.Compareoperatinglease.總分類帳總會計師總資產(chǎn)報酬率總租賃generalledgerchiefaccountantreturnontotalassets(ROA)grosslease--aleaseinwhichthelessorisliableforinsurance,propertytaxes,maintenanceexpensesandthelike.租購租賃成本租賃方案租賃設(shè)備租賃物hire-purchaseleasingprincipalleaseproposalleasedequipmentleasedthings租賃物件租賃物件明細(xì)表租賃業(yè)委員會租賃資產(chǎn)租賃總協(xié)議租金租金不固定的租賃租金進(jìn)成本租金拖欠租期租期不固定的租賃leasedarticles

leasingregistorLeasingBusinessCommittee

leasedproperty

masterleaseag