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融資租賃業務英語詞匯 -中英對照

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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被撤銷的合同 rescinded contract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

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希尼爾翻譯公司  2014-10-24