融资租赁业务词汇.docx

融资租赁业务词汇A案例projectexample,story安全港租赁safe-harborlease-atypeofleasecreatedforatime按照约定asagreed安装installationB包揽租赁wraplease-aleasetransactiongenerallyinvolvinga报关customentry保管费custodyfee保管合同depositcontract保管凭证depositreceipt保管人（保管合同）depositary保管人（仓储合同）warehouseman保税区tradefreezone保险insurance保险单policy保险费insurancepremiums保险索赔claim保险理赔settling保险，由A投保insurancetobeeffectedbyA保险由买方自理insurancetobeeffectedbytheBuyers保险赔偿金insuranceindemnity保险人（保险公司）insurer（被）保险人insured,insurant保证期warrantyperiod报告格式reportingformat酬劳remuneration备抵法allowancemethods被撤销的合同rescindedcontract背书endorsement背书人endorser必耍的预备时刻thenecessarypreparationtime闭口租赁closed-endlease-aleasetransactionthatallowsthelesseeto“walkaway"fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueoftheproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.币种currency变现liquidate变更modify,modification,amend标的物subjectmatter表外offbalancesheet表夕卜融资offbalancesheetfinancing表外租赁offbalancesheetlease表外贷款offbalancesheetloan不可撤消信用证irrevocableletterofcredit不完整租赁brokenlease-afinancingtreatedasaleasefor不正当improper簿记系统bookkeepingsystem补救措施remedyC裁定（法）award贝才产property财产保险insuranceofproperty财务报表financialstatement财务报告financialreport财务费用financeexpense贝才务会计financialaccounting财务公司Capitalcompany财务收入financeincome财务年度fiscalyear财务状况financialposition财政部MinistryofFinance阐明elucidate残值residualvalue仓单warehousereceipt仓储费warehousingcharge仓储合同warehousingcontract仓储物storedgoods常规融资租赁conventionalfinancelease长期负债long-termliabilities长期借款long-termdebts长期投资long-terminvestments长期应对款long-termpayables长期资产long-termassets超越权限ultravires都市建设附加费citydevelopmentsurcharge承包人contractor总承包人generalcontractor发包人employer承担损害赔偿责任tobeliablefordamages承担违约责任tobeliableforbreachofcontract承担责任beliabletherefor承诺函commitmentletter承租人lessee承揽合同contractforwork承揽人contractor共同承揽人jointconstractors定作人customer承诺acceptance撤回withdrawn撤销revoke,rescind抽逃资金surreptitiouslywithdrawnfunds除当事人另有约定的以外unlesspartieshaveagreedotherwise除法律另有规定外unlessthelawprovidesotherwise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fulldisclosureprinciple存货inventory存货盘亏inventoriesloss代理人agent贷款人lender(借款人)(borrower)贷记credit担保security担保法securitylaw道德义务moralduty到期利息interestdue到期债权maturedclaim等额租金levelpayment第一承运人firstcarrier递减租赁step-downlease---aleaseinwhichtheperiodiclease递延资产deferredassets调查survey调查对象respondent定金deposit董事会boardofdirectors独资企业singleproprietorship对承租人的好处benefitstolessee对出租人的好处benefitstolessorE额定股份authorizedsharesofstock额度quota恶意串通maliciousconspiracyF法定代表人legalrepresentative法定代理人statutoryagent法定地址legaladdress法律地位平等equallegalstatus法律问题legalissue法律约束力legallybinding法人fictitiousperson发行债券issuanceofbonds防洪基金floodpreventionsurcharge阻碍租赁的缘故objectionstoleasing舍弃migrationawayfrom,waive非法干预illegallyintervenetherein非法目的illegalobjective非正式出租人casuallessor-alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarilyforthetaxbenefitsoftheleasetransaction.废」上toberepealed费用expenses分类帐户ledgeraccount分包subcontract分配distribution风险risk定价风险pricingrisk法律风险legalrisk收益风险yieldrisk税收风险taxrisk信贷风险creditrisk资产风险assetrisk风险租赁venturelease扶贫povertyrelief扶养义务anobligationtomaintain...浮动利率variablerate福利费welfareexpenses复式记帐法doubleentrysystem附加费surcharge附加税surtax付款payment付款条件paymentterm付款人payer负债liabilities负责人responsibleperson负债与股东权益之比debttonetworth附贝|JsupplementaryprovisionsG干预选择租赁物interferintheselectionoftheleasedthing杠杆租赁leveragedlease格式条款standardclauses工程勘察、设计、施工projectsurveying,design,construction?(xx日)公布promulgatedon...公布、公平、公平anopen,fairandimpartialmanner公允价值fairvalue公证notarize依照违约情形dependingonthecircumstancesofthebreach固定资产fixedassets固定资产净值netfixedassets固定资产清理fixedassetsinliquidation固定资产原价fixedassetsatcost有意willfully有意隐瞒deliberatelyconcealed,willfullyconceal股份上市initialpublicoffering(IPO)股利政策dividentpolicy广告宣传费advertisingandpromotionexpenses国家标准Statestandard国家工商行政治理局StateAdministrationforIndustryandCommerce国家打算委员会StatePlanningCommission国家经济贸易委员会StateCommissionforEconomicandTrade国家外汇治理局StateAdministrationofForeignExchange(SAFE)国家重大建设工程majorStateconstructionproject国际会计准则委员会InternationalAccountingStandardCommittee国库券treasurybill过帐记号postreferanceH海关总署CustomsGeneralAdministration海事法院marinecourt行业industry行业标准industrystandard行业调查surveyofindustryactivity合法权益lawfulrightsandinterests合法形式legalform合理的方式reasonablemanner合同的履行performanceofcontract合同的内容theparticularsofacontract合同的效力validityofcontract合同法thecontractlaw合同书形式formofawritteninstrument和解settlement后进后出last-in,last-out坏帐baddebts,badaccounts坏帐预备allowanceforbadaccounts还款repayment。