融资租赁英文术语.doc

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 timeunder the US Internal Revenue Code for the purpose of transferring federal tax benefits from aparty who could not use them to a party who could.按照约定 as agreed安装 installationB 包揽租赁 wrap lease --- a lease transaction generally involving a lease from an investor toan operating lease company with a sublease by the operatinglease company to theend-userlessee.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 tradefree 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 warrantyperiod 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 preparationtime 闭口租赁 closed-end lease--a lease transaction that allows the lessee to "walk away" fromthe leased property at the end of the lease term with no liability for increases or decreasesin the expectedresidualvalueof theproperty. Thelesseewillstillbeliablefor damage to theproperty 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 subjectmatter 表外 offbalance sheet表外融资 off balance sheet financing表外租赁 off balance sheet lease表外贷款 off balance sheetloan 不可撤消信用证 irrevocable letter of credit不完整租赁 broken lease--a financing treatedas a leasefor accountingpurposes and a loanfortaxpurposes; alsoknown as an off-balance sheetloan, see-through lease;synthetic lease.不正当 improper簿记系统 bookkeeping system补救措施remedyC 裁定 ( 法) award 财产 property财产保险 insuranceofproperty财务报表 financialstatement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 ultravires 城市建设附加费city developmentsurcharge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 breachof 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surreptitiouslywithdrawn funds 除当事人另有约定的以外unlesspartieshave agreedotherwise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 lossD 打包租赁 bundled lease--a lease in which the lossor pays for taxes, insurance and maintenanceon 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 theperiodic lease payments are reduced and/or 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 leasepayments are reducedat some point in the leaseterm.递延资产 deferredassets递增租赁 step-uplease --- a lease in which the periodic lease payments are increased at some point in the leaseterm.抵押担保 encumbrance调查 survey 调查对象 respondent 定金 deposit董事会 board ofdirectors独资企业 singleproprietorship短期租赁 short-termlease--generally,a leaseof lessthan three years.对承租人的好处 benefits to lessee对出租人的好处 benefits to lessorE 额定股份 authorized shares of stock额度 quota恶意串通 malicious conspiracyF 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 equallegal status 法律问题 legalissue 法律约束力 legallybinding法人 fictitiousperson发行债券 issuance of bonds防洪基金 flood prevention surcharge妨碍租赁的原因objections toleasing放弃 migration away from, waive非法干预 illegally intervene therein非法目的 illegalobjecti。