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          融資租賃業務英語詞匯 -中英對照

          From:青島希尼爾翻譯公司 http://www.kea-cares.com

          融資租賃業務英語詞匯

          A

          案例 project example, story

          安全港租賃 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.

          按照約定 as agreed

          安裝 installation

          B

          包攬租賃 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.

          報關 custom entry

          保管費 custody fee
          保管合同 deposit contract
          保管憑證 deposit receipt
          保管人(保管合同) depositary
          保管人(倉儲合同) warehouseman

          保稅區 trade free zone

          保險 insurance
          保險單 policy
          保險費 insurance premiums
          保險索賠 claim
          保險理賠 settling
          保險,由A投保 insurance to be effected by A
          保險由買方自理 insurance to be effected by the Buyers
          保險賠償金 insurance indemnity

          保險人(保險公司) insurer
          (被)保險人 insured, insurant

          保證期 warranty period

          報告格式 reporting format
          報酬 remuneration
          備抵法 allowance methods

          被撤銷的合同 rescinded contract

          背書 endorsement
          背書人 endorser

          必要的準備時間 the necessary preparation time

          閉口租賃 closed-end lease--a lease transaction that allows the
          lessee to "walk away" from the leased property at the
          end of the lease term 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.

          幣種 currency

          變現 liquidate

          變更 modify,modification,amend

          標的物 subject matter

          表外 off balance sheet
          表外融資 off balance sheet financing
          表外租賃 off balance sheet lease
          表外貸款 off balance sheet loan

          不可撤消信用證 irrevocable letter of credit
          不完整租賃 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.
          不正當 improper

          簿記系統 bookkeeping system
          補救措施 remedy


          C

          裁定 (法) award

          財產 property
          財產保險 insurance of property
          財務報表 financial statement
          財務報告 financial report
          財務費用 finance expense
          財務會計 financial accounting
          財務公司 Capital company
          財務收入 finance income
          財務年度 fiscal year
          財務狀況 financial position

          財政部 Ministry of Finance
          闡明 elucidate
          殘值 residual value

          倉單 warehouse receipt
          倉儲費 warehousing charge
          倉儲合同 warehousing contract
          倉儲物 stored goods

          常規融資租賃 conventional finance lease

          長期負債 long-term liabilities
          長期借款 long-term debts
          長期投資 long-term investments
          長期應付款 long-term payables
          長期資產 long-term assets

          超越權限 ultra vires

          城市建設附加費 city development surcharge

          承包人 contractor
          總承包人 general contractor
          發包人 employer

          承擔損害賠償責任 to be liable for damages
          承擔違約責任 to be liable for breach of contract
          承擔責任 be liable therefor
          承諾函 commitment letter
          承租人 lessee
          承攬合同 contract for work
          承攬人 contractor
          共同承攬人 joint constractors
          定作人 customer
          承諾 acceptance

          成功的案例 successful story

          撤回 withdrawn
          撤銷 revoke, rescind

          抽逃資金 surreptitiously withdrawn funds

          除當事人另有約定的以外 unless parties have agreed otherwise
          除法律另有規定外 unless the law provides otherwise

          處分 disposal

          出賣人 supplier
          出讓人 transferor
          (受讓人) (transferee)
          出租 rental
          出租人 lessor

          催告 remind

          存貨人 bailor
          充分披露原則 full disclosure principle
          存貨 inventory
          存貨盤虧 inventories loss


          D

          打包租賃 bundled lease--a lease in which the lossor pays for
          taxes, insurance and maintenance on the leased
          equipment.

          代理人 agent

          貸款人 lender
          (借款人) (borrower)
          貸記 credit

          擔保 security
          擔保法 security law

          道德義務 moral duty

          到期利息 interest due
          到期債權 matured claim

          等額租金 level payment

          第一承運人 first carrier

          遞變租金 stepped rent --- a lease in which the periodic lease
          payments are reduced and/or increased at some point
          at the lease term.

          遞變租金租賃 stepped payment lease

          遞減租賃 step-down lease---a lease in which the periodic lease
          payments are reduced at some point in the lease term.
          遞延資產 deferred assets
          遞增租賃 step-up lease --- a lease in which the periodic lease
          payments are increased at some point in the lease
          term.

          抵押擔保 encumbrance

          調查 survey
          調查對象 respondent

          定金 deposit

          董事會 board of directors

          獨資企業 single proprietorship

          短期租賃 short-term lease--generally, a lease of less than three
          years.

          對承租人的好處 benefits to lessee
          對出租人的好處 benefits to lessor


          E

          額定股份 authorized shares of stock
          額度 quota

          惡意串通 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
          法律問題 legal issue
          法律約束力 legally binding

          法人 fictitious person

          發行債券 issuance of bonds

          防洪基金 flood prevention surcharge

          妨礙租賃的原因 objections to leasing

          放棄 migration away from, waive

          非法干預 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.

          廢止 to be repealed

          費用 expenses

          分類帳戶 ledger account
          分包 subcontract
          分配 distribution

          風險 risk
          定價風險 pricing risk
          法律風險 legal risk
          收益風險 yield risk
          稅收風險 tax risk
          信貸風險 credit risk
          資產風險 asset risk

          風險租賃 venture lease

          扶貧 poverty relief
          扶養義務 an obligation to maintain …

          浮動利率 variable rate
          浮動利率租賃 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.

          福利費 welfare expenses

          服務租賃 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.

          復式記帳法 double entry system

          附加費 surcharge
          附加稅 surtax

          付款 payment
          付款條件 payment term
          付款人 payer

          負債 liabilities
          負責人 responsible person
          負債與股東權益之比 debt to net worth

          附則 supplementary provisions


          G


          干預選擇租賃物 interfer in the selection of the leased thing

          杠桿租賃 leveraged lease

          格式條款 standard clauses

          工程勘察、設計、施工 project surveying, design, construction

          (xx日)公布 promulgated on …
          公開、公平、公正 an open, fair and impartial manner
          公允價值 fair value
          公證 notarize

          根據違約情況 depending on the circumstances of the breach

          固定資產 fixed assets
          固定資產凈值 net fixed assets
          固定資產清理 fixed assets in liquidation
          固定資產原價 fixed assets at cost
          固定租金租賃 fixed payment lease--a lease in which is the lease
          payment remains the same throughout the lease term.

          故意 willfully
          故意隱瞞 deliberately concealed,willfully conceal

          股份上市 initial public offering (IPO)
          股利政策 divident policy

          廣告宣傳費 advertising and promotion expenses

          國家標準 State standard
          國家工商行政管理局 State Administration for Industry and Commerce
          國家計劃委員會 State Planning Commission
          國家進出口商品檢驗局 State Administration for Import and Export Commodity
          Inspection
          國家經濟貿易委員會 State Commission for Economic and Trade
          國家外匯管理局 State Administration of Foreign Exchange (SAFE)
          國家重大建設工程 major State construction project

          國際會計準則委員會 International Accounting Standard Committee
          國庫券 treasury bill

          過帳記號 post referance


          H

          海關總署 Customs General Administration
          海事法院 marine court

          行業 industry
          行業標準 industry standard
          行業調查 survey of industry activity

          合法權益 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
          合同的內容 the particulars of a contract
          合同的效力 validity of contract
          合同法 the contract law
          合同書形式 form of a written instrument

          和解 settlement

          后進后出 last-in, last-out

          壞帳 bad debts, bad accounts
          壞帳準備 allowance for bad accounts

          還款 repayment

          匯兌損失 foreign currency exchange loss
          匯率 exchange rate
          匯率風險 exchange rate risk

          毀損 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.
          或有負債 contingent liabilities


          J

          及時 in a timely manner
          寄存人 depositor
          繼承人 heir

          價目表 price list
          價款 remuneration

          監管 supervision
          監督處理 supervision and handling
          監護人 guardian

          檢驗標準 the standard of inspection
          檢驗方法 the method of inspection
          檢驗證書 inspection certificate

          減稅 tax benefit
          減稅證明 tax slash certificate

          交貨,交付 delivery
          交付日 date of acceptance
          交易規模 transaction size
          交易習慣 usage of trade

          教育附加費 education surcharge

          結構:租金的構成方式將保證能 structuring: the determination of a lease payment
          獲得一定的目標收益。 structure that will preserve a certain targeted yield.

          結構化共享式租賃 structured participating lease (SPL)
          結算條款 settlement clause

          借款合同 loan contract
          借款人 borrower
          (貸款人) (lender)

          解除 terminate
          解決爭議的方法 the method of dispute resolution
          解釋 constru
          解約條件 conditions subsequent

          金融租賃公司 bank leasing company--a leasing company affilliated
          with a bank or bank holding company.

          進口稅 import duty
          進入市場 entry markets

          經常項目支付 current payment
          經濟合作和發展組織 Oragnization for Economic Co-operation and
          Development (OECD)

          經濟環境 economic environment

          經營性租賃 operating lease
          經營狀況 business circumstances

          謹慎原則 prudential norms

          禁止或限制 prohibit or restrict

          凈收益 net earnings
          凈損失 net loss

          居間合同 brokerage contract
          居間活動 brokerage activity
          居間人 broke

          拒絕 rejection


          K

          開端 inception
          開口租賃 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.

          看似租賃 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.

          抗辯 the defence

          客觀情況 objective circumstances
          客觀性原則 objectivity principle

          可撤銷租賃 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.

          口頭合同 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

          跨國轉租賃 cross border lease

          會計 accounting
          成本會計 cost accounting
          非贏利組織會計 non-for-profit accounting
          公共會計 public accounting
          企業會計 private accounting
          社會會計 social accounting
          稅務會計 tax accounting

          會計恒等式 accounting equation
          會計科目表 chart of accounts
          會計循環
          會計要素 accounting element
          會計制度 accounting system
          會計準則 accounting standard

          寬限期 grace period

          款項后付 payments in arrears
          款項先付 payments in advance

          框架協議 frame agreement

          虧損 deficit


          L

          歷史成本原則 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
          利息補償 interest allowance
          利息收入 interest earned

          聯邦租賃 federal leasing--leasing in which the lessee is an
          agency of the United States government. Special
          rules and considerations apply.
          聯合承租人 co-lessee--an additional lessee to a lease, who is
          usually jointly and severally liable on the lease with
          the other lessee.
          聯合租賃 joint venture lease

          連帶責任 joint and several liability

          諒解備忘錄 memorandum of understanding (MOU)

          流動比率 current ratio
          流動負債 current liabilities
          流動資產 current assets

          留成 retention
          留購租賃 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

          律師費 attorney fees and costs
          律師意見書 opinions of counsel

          履行地點 place of performance
          履行方式 methods of performance
          履行期限 the time limit for performance


          M

          買賣合同 purchase contract
          買受人 buyer

          賣主融資 vendor financing
          賣主租賃 vendor leasing
          賣主出租人 vendor lessor

          媒介服務 intermediary service

          免除 release … from …
          免除或限制 exempt or limit
          免責條款 exemption clause
          免稅 tax exemption

          民事權利義務 civil rights and obligations
          民事行為 civil acts
          民事行為能力 the capacity for civil acts

          名義利率 norminal interest rate

          明細分類帳 subsidiary ledger
          明確 clearly indicate

          沒收 confiscate

          目標收益 targeted yield


          N

          納稅記錄 government tax fillings

          內部收益率 internal rate of return / IRR
          內容(細節) particulars
          內容(目錄) contents

          年交易額 annual volume


          O

          歐元 Euro

          P

          拍賣程序 the auction procedures
          拍賣公告 auction announcement

          盤虧 loss on disposal
          盤盈 income on disposal

          賠償金 compensation
          賠償損失 compensate for the loss


          配比原則 matching principle

          平等主體 equal party
          評價規范 value disciplines

          破產 bankruptcy

          普通責任險 genertal liability insurance


          Q

          期滿 expire
          期末借方余額 ending debit balances
          期末貸方余額 ending credit balances
          期限屆滿 expiration of time limit

          欺詐 fraud

          起租日 lease commencement date

          欠租 overdue repayment

          其他規定 miscellaneous stipulations

          起訴 suit is filed
          提出 file
          訴訟 suit

          簽字或蓋章 sign or seal

          強加 impose upon
          一方不得將自己的意志強加給 one party may not impose his will upon
          另一方 the other party

          強制性規定 mandatory provisions

          清楚明確 explicit
          清理條款 clearance clarse

          清算組織 liquidation organization

          請求 petition

          取得,弄到 acquire

          權責發生制 accrual basis of accounting

          全支付租賃 full-payout lease--a lease from which the lessor can
          reasonably expect to return on its full investment in
          the leased property plus the estimated cost of
          financing the property over the term of the lease, from
          rentals, estimated tax benefits, and the estimated
          residual value of the property at the expiration of the
          initial term of the lease.

          全維修租賃 full maintenance lease--a lease in which the lessor
          agrees to provide for the maintenance, repair and
          upkeep of the equipment during the lease term.

          全服務租賃 full service lease--a lease in which the lessor agrees
          to provide one or more services beyond froviding the
          simple use of the equipment.
          全面履行 full perform


          R

          日記帳 journal
          購貨日記帳 purchase journal
          特種日記帳 special journal
          通用日記帳 general journal
          現金收入日記帳 cash receipts journal
          現金支出日記帳 cash disbursements journal
          銷貨日記帳 sales journal

          融資條件 financial terms
          融資租賃 finance lease

          二手貨市場 secondary market

          人民法院 People's Court

          S

          善意 bona fide

          擅自 on his own authority

          商品檢驗證書 commodity inspection certificate
          商業廣告 commercial advertisement
          商業秘密 trade secrets
          商業租賃 business lease--a lease in which the lessee has
          entered into the lease transaction for commercial
          purposes; not a consumer lease.

          喪失商業信用 loss one's goodwill

          (…日起)施行 effective as of ……

          審判團 tribunal
          審慎調查 due diligence

          使用 usage

          試用買賣 a sale on approval
          試用期限 a period of time for approval

          涉外合同 contract with a foreign element

          生效條件 conditions precedent

          失效 become void

          市場價格 market price

          實質性變更 materially alter

          示范文本 model text
          視為 to be deemed to be
          滲透率 penetration rate

          使用 usage

          賒銷 on credit

          設備租賃 equipment leasing--usually, the leasing of tangible
          personal property, including vehicles; the usage of the
          term in reference to the industry may also include the
          leasing of land, buildings, fixtures, immovable

          生效 effectiveness
          生效日 effective date

          實際金額 actual amount
          實際利率 effective interest rate
          實收資本 pain-in capital

          市場定位 market positioning
          市場需求 market needs

          收付實現制 cash basis of accounting

          售后回租 sale-leaseback

          受款人 payee
          受讓人 transfernee

          讓與人 assignor

          受托人/委托合同 mandatary
          委托人 mandator

          受贈人 donee
          贈與人 doner

          授權代表 authorized representative

          收回租賃物 repossess leased thing
          收入 revenues
          收入利息比 times interest earned ratio
          收入實現原則 revenue realization principle
          收益表 income statement

          手續費 charge

          稅后定價 after-tax pricing
          稅前所得 pre-tax income

          司法補救 judicial assistance

          損壞 damage
          損毀 destruction

          損益表 profit and loss

          損失賠償受益人 loss payees

          索賠 claim

          所得稅 income tax
          所有權 ownership

          所有者權益 owners' equity
          所有者權益回報率 return on equity (ROE)



          T


          攤銷 amortization

          提前留購 early buyout option--an option given to a lessee to
          purchase the leased equipment at some point before
          the expitation of the lease term.
          提前終止 early termination--the termination of a lease before
          the end of its original term.

          調解 conciliation

          統計情況 statistical overview

          鐵道部 Ministry of Raiways

          同等效力(法) equally authentic

          提出索賠 pursue claims against any one
          提款 withdrawal
          提款帳戶 drawing account
          提前履行 early performance
          調解書 settlement agreement

          投資銀行家 investment banker

          推定 to be deemed to have been made

          退出市場 exit markets
          退休經費 pension expenses

          拖欠 past due

          專業詞匯   英語專業詞匯    融資租賃業務英語詞匯 -中英對照  中英雙語

          希尼爾翻譯公司  2014-10-24