融資租賃業(yè)務(wù)英語詞匯

融資租賃業(yè)務(wù)英語詞匯Aprojectexample,story安全港租賃safe-harborlease--atypeofleasecreatedforatimeundertheUSInternalRevenueCodeforthepurposeoftransferringfederaltaxbenefitsfromapartywhocouldnotusethemtoapartywhocould.asagreed安裝installationB包攬租賃wraplease---aleasetransactiongenerallyinvolvingaleasefromaninvestortoanoperatingleasecompanywithasubleasebytheoperatingleasecompanytotheend-userlessee.customentrycustodyfeedepositcontractdepositreceipt保管人(保管合同depositary保管人(倉儲(chǔ)合同warehousemantradefreezoneinsurancepolicyinsurancepremiumsclaimsettlingA投保insurancetobeeffectedbyA保險(xiǎn)由買方自理insurancetobeeffectedbytheBuyersinsuranceindemnity保險(xiǎn)人(保險(xiǎn)公司insurer(被)insured,insurant保證期warrantyperiod報(bào)告格式reportingformatremunerationallowancemethods被撤銷的合同rescindedcontractendorsementendorser必要的預(yù)備時(shí)間thenecessarypreparationtime閉口租賃closed-endlease--aleasetransactionthatallowsthelesseeto“walkaway“fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueoftheproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.currencyliquidatemodify,modification,amendsubjectmatteroffbalancesheetoffbalancesheetfinancingoffbalancesheetleaseoffbalancesheetloan不行撤消信用證irrevocableletterofcredit不完整租賃brokenlease--afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasanoff-balancesheetloan,see-throughlease;syntheticlease.improperbookkeepingsystem補(bǔ)救措施remedyC(法)awardproperty財(cái)產(chǎn)保險(xiǎn)insuranceofproperty財(cái)務(wù)報(bào)表financialstatementfinancialreportfinanceexpensefinancialaccounting財(cái)務(wù)公司Capitalcompany財(cái)務(wù)收入financeincomefiscalyear財(cái)務(wù)狀況financialposition財(cái)政部MinistryofFinanceelucidateresidualvaluewarehousereceiptwarehousingchargewarehousingcontractstoredgoods常規(guī)融資租賃conventionalfinanceleaselong-termliabilitieslong-termdebts長(zhǎng)期投資long-terminvestments長(zhǎng)期應(yīng)付款long-termpayableslong-termassetsultravires城市建設(shè)附加費(fèi)citydevelopmentsurchargecontractorgeneralcontractoremployer擔(dān)當(dāng)損害賠償責(zé)任tobeliablefordamages擔(dān)當(dāng)違約責(zé)任tobeliableforbreachofcontract擔(dān)當(dāng)責(zé)任beliabletherefor承諾函commitmentletterlesseecontractforworkcontractorjointconstractorscustomeracceptancesuccessfulstorywithdrawnrevoke,rescindsurreptitiouslywithdrawnfunds除當(dāng)事人另有商定的以外unlesspartieshaveagreedotherwise除法律另有規(guī)定外unlessthelawprovidesotherwisedisposalsuppliertransferor(受讓人(transferee)出租rental出租人lessor催告remindbailor充分披露原則fulldisclosureprincipleinventory存貨盤虧inventorieslossD打包租賃bundledlease--aleaseinwhichthelossorpaysfortaxes,insuranceandmaintenanceontheleasedequipment.agentlender(借款人(borrower)creditsecurity擔(dān)保法securitylaw道德義務(wù)moraldutyinterestduematuredclaimlevelpaymentfirstcarrier遞變租金steppedrent---aleaseinwhichtheperiodicleasepaymentsarereducedand/orincreasedatsomepointattheleaseterm.遞變租金租賃steppedpaymentlease遞減租賃step-downlease---aleaseinwhichtheperiodicleasepaymentsarereducedatsomepointintheleaseterm.deferredassets遞增租賃step-uplease---aleaseinwhichtheperiodicleasepaymentsareincreasedatsomepointintheleaseterm.encumbrancesurveyrespondentdepositboardofdirectorssingleproprietorshipshort-termlease--generally,aleaseoflessthanthreeyears.對(duì)承租人的好處benefitstolessee對(duì)出租人的好處benefitstolessorEauthorizedsharesofstockquota惡意串通maliciousconspiracyFlegalrepresentativestatutoryagentlegaladdress法律地位公平equallegalstatuslegalissuelegallybindingfictitiouspersonissuanceofbonds防洪基金floodpreventionsurcharge阻礙租賃的緣由objectionstoleasingmigrationawayfrom,waiveillegallyintervenethereinillegalobjective非正式出租人casuallessor--alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarilyforthetaxbenefitsoftheleasetransaction.toberepealedexpensesledgeraccount分包subcontract安排distributionrisk定價(jià)風(fēng)險(xiǎn)pricingrisk法律風(fēng)險(xiǎn)legalrisk收益風(fēng)險(xiǎn)yieldrisk稅收風(fēng)險(xiǎn)taxrisk信貸風(fēng)險(xiǎn)creditriskassetriskventureleasepovertyreliefanobligationtomaintainvariablerate浮動(dòng)利率租賃floatingratelease--aleaseinwhichtheleasepaymentsmayvaryfromonepaymentperiodtoanother,particularlywhentheyvaryaccordingtochangesinaspecifiedindex;variableratelease.welfareexpensesservicelease---aleaseinwhichthelessorprovidescompleteservice,maintenainceandcarefortheleasedequipment;amaintenancelease;anoperatinglease;agrosslease.doubleentrysystemsurchargesurtaxpaymentpaymenttermpayerliabilitiesresponsibleperson負(fù)債與股東權(quán)益之比debttonetworth附則supplementaryprovisionsG干預(yù)選擇租賃物interferintheselectionoftheleasedthingleveragedleasestandardclauses工程勘察、設(shè)計(jì)、施工projectsurveying,design,construction(xx日)公布promulgatedon…公開、公正、公正anopen,fairandimpartialmannerfairvaluenotarize依據(jù)違約狀況dependingonthecircumstancesofthebreachfixedassets固定資產(chǎn)凈值netfixedassets固定資產(chǎn)清理fixedassetsinliquidation固定資產(chǎn)原價(jià)fixedassetsatcost固定租金租賃fixedpaymentlease--aleaseinwhichistheleasepaymentremainsthesamethroughouttheleaseterm.willfullydeliberatelyconcealed,willfullyconcealinitialpublicoffering(IPO)dividentpolicyadvertisingandpromotionexpensesStatestandard國(guó)家工商行政治理局StateAdministrationforIndustryandCommerce國(guó)家打算委員會(huì)StatePlanningCommission國(guó)家進(jìn)出口商品檢驗(yàn)局StateAdministrationforImportandExportCommodityInspection國(guó)家經(jīng)濟(jì)貿(mào)易委員會(huì)StateCommissionforEconomicandTrade國(guó)家外匯治理局StateAdministrationofForeignExchange(SAFE)國(guó)家重大建設(shè)工程majorStateconstructionproject國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)InternationalAccountingStandardCommitteetreasurybill過帳記號(hào)postreferanceHCustomsGeneralAdministrationmarinecourtindustryindustrystandard行業(yè)調(diào)查surveyofindustryactivity合法權(quán)益lawfulrightsandinterestslegalformreasonablemannerperformanceofcontracttheparticularsofacontractvalidityofcontractthecontractlawformofawritteninstrumentsettlementlast-in,last-outbaddebts,badaccountsallowanceforbadaccountsrepaymentforeigncurrencyexchangelossexchangerateexchangerateriskdamageleaseback或有出租人casuallessor--alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarityforthetaxbenefitsoftheleasetransaction.contingentliabilitiesJinatimelymannerdepositorheir價(jià)目表pricelist價(jià)款remunerationsupervisionsupervisionandhandlingguardian檢驗(yàn)標(biāo)準(zhǔn)thestandardofinspection檢驗(yàn)方法themethodofinspectioninspectioncertificatetaxbenefittaxslashcertificatedelivery交付日dateofacceptance交易規(guī)模transactionsizeusageoftradeeducationsurcharge構(gòu)造：租金的構(gòu)成方式將保證能structuring:thedeterminationofaleasepayment獲得肯定的目標(biāo)收益。structurethatwillpreserveacertaintargetedyield.構(gòu)造化共享式租賃structuredparticipatinglease(SPL)settlementclauseloancontract借款人borrower(貸款人)(lender)terminate解決爭(zhēng)議的方法themethodofdisputeresolutionconstrueconditionssubsequent金融租賃公司bankleasingcompany--aleasingcompanyaffiliatedwithabankorbankholdingcompany.importdutyentrymarkets常常工程支付currentpayment經(jīng)濟(jì)合作和進(jìn)展組織OragnizationforEconomicCo-operationandDevelopment(OECD)economicenvironmentoperatingleasebusinesscircumstancesprudentialnormsprohibitorrestrictnetearningsnetloss居間合同brokeragecontract居間活動(dòng)brokerageactivitybrokerejectionKinception開口租賃open-endlease--aleasetransactioninwhichthelesseeguaranteestheresidualvalueoftheequipmentandalsosharesinanyappreciationoftheequipment.see-throughlease--afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasabrokenlease,off-balancesheetloan,syntheticlease.thedefenceobjectivecircumstancesobjectivityprinciple可撤銷租賃cancellablelease--aleasewhichcanbecencelled(orterminated)bythelesseebeforeitsoriginallyscheduledconclusion.控股公司holdingcompany--acorporationwhichdoesnotactivelyengageinbusinessdirectlyitselfbutwhichratherownsthestockofothercompanieswhicharedirectlyentagedinbusiness.oralcontract--averbalcontract,notevidencedbyawrittencontract.TheenforcementofanoralcontractcanbeseverlylimitedbytheStatuteofFraudsandpracticalconsiderations.attachmentcrossborderleaseaccountingcostaccounting非贏利組織會(huì)計(jì)non-for-profitaccounting公共會(huì)計(jì)publicaccounting企業(yè)會(huì)計(jì)privateaccounting社會(huì)會(huì)計(jì)socialaccountingtaxaccountingaccountingequationchartofaccounts會(huì)計(jì)循環(huán)會(huì)計(jì)要素accountingelement會(huì)計(jì)制度accountingsystem會(huì)計(jì)準(zhǔn)則accountingstandardgraceperiod款項(xiàng)后付paymentsinarrears款項(xiàng)先付paymentsinadvanceframeagreement虧損deficitL歷史本錢原則historicalcostprinciple利差erestrateinterestinterestallowanceinterestearned聯(lián)邦租賃federalleasing--leasinginwhichthelesseeisanagencyoftheUnitedStatesgovernment.Specialrulesandconsiderationsapply.聯(lián)合承租人co-lessee--anadditionallesseetoalease,whoisusuallyjointlyandseverallyliableontheleasewiththeotherlessee.jointventureleasejointandseveralliabilitymemorandumofunderstanding(MOU)currentratiocurrentliabilitiescurrentassetsretention留購租賃dollarbuy-outlease--aleasewithaUS$1.00purchaseoptionattheendoftheleaseterm,orageneralizedreferencetoaleasewithanominalpurchaseoption,whethertheoptionactuallybeUS$1.00orsomeothernominalamount.lien律師費(fèi)attorneyfeesandcosts律師意見書opinionsofcounselplaceofperformancemethodsofperformance履行期限thetimelimitforperformanceMpurchasecontractbuyer賣主融資vendorfinancing賣主租賃vendorleasingvendorlessor媒介效勞intermediaryservice免除release…from…免除或限制exemptorlimit免責(zé)條款exemptionclausetaxexemption民事權(quán)利義務(wù)civilrightsandobligationscivilacts民事行為力量thecapacityforcivilacts名義利率norminalinterestrate明細(xì)分類帳subsidiaryledgerclearlyindicateconfiscate目標(biāo)收益targetedyieldNgovernmenttaxfillingsinternalrateofreturn/IRR內(nèi)容(細(xì)節(jié)particulars內(nèi)容(名目contents年交易額annualvolumeO歐元EuroP拍賣程序theauctionprocedures拍賣公告auctionannouncementlossondisposalincomeondisposalcompensationcompensateforthelossmatchingprincipleequalpartyvaluedisciplinesbankruptcy一般責(zé)任險(xiǎn)genertalliabilityinsuranceQexpire期末借方余額endingdebitbalances期末貸方余額endingcreditbalancesexpirationoftimelimitfraudleasecommencementdateoverduerepaymentmiscellaneousstipulationssuitisfiledfilesuitsignorsealimposeupon一方不得將自己的意志強(qiáng)加給onepartymaynotimposehiswillupontheotherpartymandatoryprovisionsexplicitclearanceclarseliquidationorganizationpetitionacquireaccrualbasisofaccounting全支付租賃full-payoutlease--aleasefromwhichthelessorcanreasonablyexpecttoreturnonitsfullinvestmentintheleasedpropertyplustheestimatedcostoffinancingthepropertyoverthetermofthelease,fromrentals,estimatedtaxbenefits,andtheestimatedresidualvalueofthepropertyattheexpirationoftheinitialtermofthelease.fullmaintenancelease--aleaseinwhichthelessoragreestoprovideforthemaintenance,repairandupkeepoftheequipmentduringtheleaseterm.全效勞租賃fullservicelease--aleaseinwhichthelessoragreestoprovideoneormoreservicesbeyondfrovidingthesimpleuseoftheequipment.全面履行fullperformRjournal購貨日記帳purchasejournal特種日記帳specialjournalgeneraljournal現(xiàn)金收入日記帳cashreceiptsjournal現(xiàn)金支出日記帳cashdisbursementsjournal銷貨日記帳salesjournal融資條件financialtermsfinanceleasesecondarymarket人民法院People”sCourtSbonafideonhisownauthority商品檢驗(yàn)證書commodityinspectioncertificatecommercialadvertisementtradesecrets商業(yè)租賃businesslease--aleaseinwhichthelesseehasenteredintotheleasetransactionforcommercialpurposes;notaconsumerlease.喪失商業(yè)信用lossone”sgoodwill(…日起)施行effectiveasof……tribunalduediligenceusageasaleonapproval試用期限aperiodoftimeforapproval涉外合同contractwithaforeignelementconditionsprecedentbecomevoidmarketpricemateriallyalter