隆重登场融资租赁英文术语

2020年12月21日发(作者：乌斯道)
融资租赁英文术语(一)
A 案例 project example, story 安全港租赁 safe-harbor lease--a
type of lease created for a time under the US Internal Revenue
Code for the purpose of transferring federal tax benefits from a
party who could not use them to a party who could. 按照约定 as
agreed 安装 installation
B 包揽租赁 wrap lease --- a lease transaction generally involving a
lease from an investor to an operating lease company with a
sublease by the operating lease company to the end-user lessee.
报关 custom entry 保管费 custody fee 保管合同 deposit contract
保管凭证 deposit receipt 保管人(保管合同) depositary 保管人(仓储合
同) warehouseman 保税区 trade free zone 保险 insurance 保险单
policy 保险费 insurance premiums 保险索赔 claim 保险理赔
settling 保险,由A投保
insurance to be effected by A 保险由买方自理 insurance to be
effected by the Buyers 保险赔偿金 insurance indemnity 保险人(保
险公司) insurer (被)保险人 insured, insurant 保证期 warranty period
报告格式 reporting format 报酬 remuneration 备抵法 allowance
methods 被撤销的合同 rescinded contract 背书 endorsement 背书
人 endorser 必要的准备时间 the necessary preparation time 闭口
租赁 closed-end lease--a lease transaction that allows the lessee to

with no liability for increases or decreases in the expected residual
value of the property. The lessee will still beliable for damage to the
property beyond ordinary wear and tear and may or may not have
a purchase option. 币种 currency 变现 liquidate 变更
modify,modification,amend 标的物 subject matter 表外 off
balance sheet 表外融资 off balance sheet financing 表外租赁 off
balance sheet lease 表外贷款 off balance sheet loan 不可撤消信用
证 irrevocable letter of credit 不完整租赁 broken lease--a financing
treated as a lease for accounting purposes and a loan for tax
purposes; also known as an off- balance sheet loan, see-through
lease;synthetic lease. 不正当 improper 簿记系统 bookkeeping
system 补救措施 remedy
C 裁定 (法) award 财产 property 财产保险 insurance of property
财务报表 financial statement 财务报告 financial report 财务费用
finance expense 财务会计 financial accounting 财务公司
Capital company 财务收入 finance income 财务年度 fiscal year 财
务状况 financial position 财政部 Ministry of Finance 阐明
elucidate 残值 residual value 仓单 warehouse receipt 仓储费
warehousing charge 仓储合同 warehousing contract 仓储物
stored goods 常规融资租赁
conventional finance lease 长期负债 long-term liabilities 长期借款
long-term debts 长期投资 long-term investments 长期应付款
long-term payables 长期资产 long-term assets 超越权限 ultra vires
城市建设附加费 city development surcharge 承包人 contractor 总
承包人 general contractor 发包人 employer 承担损害赔偿责任 to
be liable for damages 承担违约责任 to be liable for breach of
contract 承担责任 be liable therefor 承诺函 commitment letter 承
租人 lessee 承揽合同 contract for work 承揽人 contractor 共同承
揽人 joint constractors 定作人 customer 承诺 acceptance 成功的
案例 successful story 撤回 withdrawn 撤销 revoke, rescind 抽逃资
金
surreptitiously withdrawn funds 除当事人另有约定的以外 unless
parties have agreed otherwise 除法律另有规定外 unless the law
provides otherwise 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 full disclosure principle 存货
inventory 存货盘亏 inventories loss
D 打包租赁 bundled lease--a lease in which the lossor pays for
taxes, insurance and maintenance on the leased equipment. 代理人
agent 贷款人 lender (借款人) (borrower) 贷记 credit 担保
security 担保法 security law 道德义务 moral duty 到期利息
interest due 到期债权 matured claim 等额租金 level payment 第一
承运人 first carrier 递变租金 stepped rent --- a lease in which the
periodic lease payments are reduced andor increased at some
point at the lease term. 递变租金租赁 stepped payment lease 递减
租赁 step-down lease---a lease in which the periodic lease
payments are reduced at some point in the lease term. 递延资产
deferred assets 递增租赁 step-up lease --- a lease in which the
periodic lease payments are increased at some point in the lease
term. 抵押担保 encumbrance 调查 survey 调查对象 respondent
定金 deposit 董事会 board of
directors 独资企业 single proprietorship 短期租赁 short-term
lease-- generally, a lease of less than three years. 对承租人的好处
benefits to lessee 对出租人的好处 benefits to lessor E 额定股份
authorized shares of stock 额度 quota 恶意串通 malicious
conspiracy
F 法定代表人 legal representative 法定代理人 statutory agent 法定
地址 legal address 法律地位平等 equal legal status 法律问题 legal
issue 法律约束力 legally binding 法人 fictitious person 发行债券
issuance of bonds 防洪基金 flood prevention surcharge 妨碍租赁
的原因 objections to leasing 放弃 migration away from, waive 非法
干预 illegally intervene therein 非法目的 illegal objective 非正式出
租人 casual lessor--a lessor who is not in the business of leasing
but who does an occassional lease, primarily for the tax benefits of
the lease transaction. 废止 to be repealed 费用 expenses 分类帐户
ledger account 分包 subcontract 分配 distribution 风险 risk 定价
风险 pricing risk 法律风险 legal risk 收益风险 yield risk 税收风险
tax risk 信贷风险 credit risk 资产风险 asset risk 风险租赁 venture
lease 扶贫 poverty relief 扶养义务 an obligation to
maintain … 浮动利率 variable rate 浮动利率租赁 floating rate
lease--a lease in which the lease payments may vary from one
payment period to another, particularly when they vary according
to changes in a specified index; variable rate lease. 福利费 welfare
expenses 服务租赁 service lease --- a lease in which the lessor
provides complete service, maintenaince and care for the leased
equipment; a maintenance lease; an operating lease; a gross lease.
复式记帐法 double entry system 附加费 surcharge 附加税 surtax
付款 payment 付款条件 payment term 付款人 payer 负债
liabilities 负责人 responsible person 负债与股东权益之比 debt to
net worth 附则 supplementary provisions
G 干预选择租赁物 interfer in the selection of the leased thing 杠杆
租赁 leveraged lease 格式条款 standard clauses 工程勘察、设计、施
工 project surveying, design, construction (xx日)公布 promulgated
on … 公开、公平、公正 an open, fair and impartial manner 公允价
值 fair value 公证 notarize 根据违约情况 depending on the
circumstances of the breach 固定资产 fixed assets 固定资产净值
net fixed assets 固定资产清理 fixed assets in liquidation 固定资产原
价 fixed assets at cost 固定租金租赁 fixed payment lease--a lease
in which is the lease payment remains the same throughout the
lease term. 故意 willfully 故意隐瞒 deliberately concealed,willfully
conceal 股份上市 initial public offering (IPO) 股利政策 divident
policy 广告宣传费 advertising and promotion expenses 国家标准
State standard 国家工商行政管理局 State Administration for
Industry and Commerce 国家计划委员会 State Planning
Commission 国家进出口商品检验局 State Administration for Import
and Export Commodity Inspection 国家经济贸易委员会 State
Commission for Economic and Trade 国家外汇管理局 State
Administration of Foreign Exchange (SAFE) 国家重大建设工程
major State construction project 国际会计准则委员会 International
Accounting Standard Committee 国库券 treasury bill 过帐记号
post referance
H 海关总署 Customs General Administration 海事法院 marine
court 行业 industry 行业标准
industry standard 行业调查 survey of industry activity 合法权益
lawful rights and interests 合法形式 legal form 合理的方式
reasonable manner 合同的履行 performance of contract 合同的内
容 the particulars of a contract 合同的效力 validity of contract 合同
法 the contract law 合同书形式 form of a written instrument 和解
settlement 后进后出 last-in, last- out 坏帐 bad debts,
bad accounts 坏帐准备 allowance for bad accounts 还款
repayment 汇兑损失 foreign currency exchange loss 汇率
exchange rate 汇率风险 exchange rate risk 毁损 damage 回租
lease back 或有出租人 casual lessor-- a lessor who is not in the
business of leasing but who does an occassional lease, primarity for
the tax benefits of the lease transaction. 或有负债 contingent
liabilities J 及时 in a timely manner 寄存人 depositor 继承人 heir
价目表 price list 价款 remuneration 监管 supervision 监督处理
supervision and handling 监护人 guardian 检验标准 the standard
of inspection 检验方法 the method of inspection 检验证书
inspection certificate 减税 tax benefit 减税证明 tax slash certificate
交货,交付 delivery 交付日 date of acceptance 交易规模
transaction size 交易习惯 usage of trade 教育附加费 education
surcharge 结构:租金的构成方式将保证能 structuring: the
determination of a lease payment 获得一定的目标收益。 structure
that will preserve a certain targeted yield. 结构化共享式租赁
structured participating lease (SPL) 结算条款 settlement clause 借
款合同 loan contract 借款人 borrower (贷款人) (lender) 解除
terminate 解决争议的方法 the method of dispute resolution 解释
constru 解约条件 conditions subsequent
融资租赁英文术语(二)
金融租赁公司 bank leasing company--a leasing company affilliated
with a bank or bank holding company. 进口税 import duty 进入市
场 entry markets 经常项目支付 current payment 经济合作和发展组
织 Oragnization for Economic Co-operation and Development
(OECD) 经济环境 economic environment 经营性租赁 operating
lease 经营状况 business circumstances 谨慎原则 prudential norms
禁止或限制 prohibit or restrict 净收益 net earnings 净损失 net loss
居间合同 brokerage contract 居间活动 brokerage activity 居间人
broke 拒绝 rejection K 开端 inception 开口租赁 open- end
lease--a lease transaction in which the lessee guarantees the
residual value of the equipment and also shares in any appreciation
of the equipment. 看似租赁 see-through lease-- a financing
treated as a lease for accounting purposes and a loan for tax
purposes; also known as a broken lease, off-balance sheet loan,
synthetic lease. 抗辩 the defence 客观情况 objective
circumstances 客观性原则 objectivity principle 可撤销租赁
cancellable lease--a lease which can be cencelled (or terminated)
by the lessee before its originally scheduled conclusion. 控股公司
holding company--a corporation which does not actively engage in
business directly itself but which rather owns the stock of other
companies which are directly entaged in business. 口头合同 oral
contract--a verbal contract, not evidenced by a written contract.
The enforcement of an oral contract can be severly limited by the
Statute of Frauds and practical considerations. 扣押 attachment 跨
国转租赁 cross border lease 会计 accounting 成本会计 cost
accounting 非赢利组织会计 non-for-profit accounting 公共会计
public accounting 企业会计 private accounting 社会会计 social
accounting 税务会计 tax accounting 会计恒等式 accounting
equation 会计科目表 chart of accounts 会计循环 会计要素
accounting element 会计制度 accounting system 会计准则
accounting standard 宽限期 grace period 款项后付 payments in
arrears 款项先付 payments in advance 框架协议 frame agreement
亏损 deficit L 历史成本原则 historical cost principle 利差
spread--the difference between what a lessor pays for funding and
what the lessor sets as the yield in a lease transaction. 利率 interest
rate 利息 interest 利息补偿 interest allowance 利息收入 interest
earned 联邦租赁 federal leasing--leasing in which the lessee is an
agency of the United States government. Special rules and
considerations apply. 联合承租人 co-lessee--an additional lessee
to a lease, who is usually jointly and severally liable on the lease
with the
other lessee. 联合租赁 joint venture lease 连带责任 joint and
several liability 谅解备忘录 memorandum of understanding (MOU)
流动比率 current ratio 流动负债 current liabilities 流动资产 current
assets 留成 retention 留购租赁 dollar buy-out lease --a lease with
a US$$ 1.00 purchase option at the end of the lease term, or a
generalized reference to a lease with a nominal purchase option,
whether the option actually be US$$ 1.00 or some other nominal
amount. 留置 lien 律师费 attorney fees and costs 律师意见书
opinions of counsel 履行地点 place of performance 履行方式
methods of performance 履行期限 the time limit for performance
M 买卖合同 purchase contract 买受人 buyer 卖主融资 vendor
financing 卖主租赁 vendor leasing 卖主出租人 vendor lessor 媒介
服务 intermediary service 免除 release … from … 免除或限制
exempt or limit 免责条款 exemption clause 免税 tax exemption 民
事权利义务 civil rights and obligations 民事行为 civil acts 民事行为
能力 the capacity for civil acts 名义利率 norminal interest rate 明细
分类帐 subsidiary ledger 明确 clearly indicate 没收 confiscate 目
标收益 targeted yield N 纳税记录 government tax fillings 内部收益
率 internal rate of return IRR 内容(细节) particulars 内容(目录)
contents 年交易额 annual volume O 欧元 Euro P 拍卖程序 the
auction procedures 拍卖公告 auction announcement 盘亏 loss on
disposal 盘盈 income on disposal 赔偿金 compensation 赔偿损失
compensate for the loss 配比原则 matching principle 平等主体
equal party 评价规范 value
disciplines 破产 bankruptcy 普通责任险 genertal liability insurance
Q 期满 expire 期末借方余额 ending debit balances 期末贷方余额
ending credit balances 期限届满 expiration of time limit 欺诈
fraud 起租日 lease commencement date 欠租 overdue repayment
其他规定 miscellaneous