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(bào)關(guān) custom entry
保管費(fèi) 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(cāng)儲(chǔ)合同) warehouseman
保稅區(qū) trade free zone
保險(xiǎn) insurance
保險(xiǎn)單 policy
保險(xiǎn)費(fèi) insurance premiums
保險(xiǎn)索賠 claim
保險(xiǎn)理賠 settling
保險(xiǎn)，由A投保 insurance to be effected by A
保險(xiǎn)由買(mǎi)方自理 insurance to be effected by the Buyers
保險(xiǎn)賠償金 insurance indemnity
保險(xiǎn)人(保險(xiǎn)公司) insurer
(被)保險(xiǎn)人 insured, insurant
保證期 warranty period
報(bào)告格式 reporting format
報(bào)酬 remuneration
備抵法 allowance methods
被撤銷(xiāo)的合同 rescinded contract
背書(shū) endorsement
背書(shū)人 endorser
必要的準(zhǔn)備時(shí)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(xiàn) liquidate
變更 modify,modification,amend
標(biāo)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(dāng) improper
簿記系統(tǒng) bookkeeping system
補(bǔ)救措施 remedy
C
裁定 (法) award
財(cái)產(chǎn) property
財(cái)產(chǎn)保險(xiǎn) insurance of property
財(cái)務(wù)報(bào)表 financial statement
財(cái)務(wù)報(bào)告 financial report
財(cái)務(wù)費(fèi)用 finance expense
財(cái)務(wù)會(huì)計(jì) financial accounting
財(cái)務(wù)公司 Capital company
財(cái)務(wù)收入 finance income
財(cái)務(wù)年度 fiscal year
財(cái)務(wù)狀況 financial position
財(cái)政部 Ministry of Finance
闡明 elucidate
殘值 residual value
倉(cāng)單 warehouse receipt
倉(cāng)儲(chǔ)費(fèi) warehousing charge
倉(cāng)儲(chǔ)合同 warehousing contract
倉(cāng)儲(chǔ)物 stored goods
常規(guī)融資租賃 conventional finance lease
長(zhǎng)期負(fù)債 long-term liabilities
長(zhǎng)期借款 long-term debts
長(zhǎng)期投資 long-term investments
長(zhǎng)期應(yīng)付款 long-term payables
長(zhǎng)期資產(chǎn) long-term assets
超越權(quán)限 ultra vires
城市建設(shè)附加費(fèi) city development surcharge
承包人 contractor
總承包人 general contractor
發(fā)包人 employer
承擔(dān)損害賠償責(zé)任 to be liable for damages
承擔(dān)違約責(zé)任 to be liable for breach of contract
承擔(dān)責(zé)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(xiāo) revoke, rescind
抽逃資金 surreptitiously withdrawn funds
除當(dāng)事人另有約定的以外 unless parties have agreed otherwise
除法律另有規(guī)定外 unless the law provides otherwise
處分 disposal
出賣(mài)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(pán)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(dān)保 security
擔(dān)保法 security law
道德義務(wù) moral duty
到期利息 interest due
到期債權(quán) matured claim
等額租金 level payment
第一承運(yùn)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(chǎn) 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(dān)保 encumbrance
調(diào)查 survey
調(diào)查對(duì)象 respondent
定金 deposit
董事會(huì) board of directors
獨(dú)資企業(yè) single proprietorship
短期租賃 short-term lease--generally, a lease of less than three
years.
對(duì)承租人的好處 benefits to lessee
對(duì)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(wèn)題 legal issue
法律約束力 legally binding
法人 fictitious person
發(fā)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(yù) 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(fèi)用 expenses
分類(lèi)帳戶(hù) ledger account
分包 subcontract
分配 distribution
風(fēng)險(xiǎn) risk
定價(jià)風(fēng)險(xiǎn) pricing risk
法律風(fēng)險(xiǎn) legal risk
收益風(fēng)險(xiǎn) yield risk
稅收風(fēng)險(xiǎn) tax risk
信貸風(fēng)險(xiǎn) credit risk
資產(chǎn)風(fēng)險(xiǎn) asset risk
風(fēng)險(xiǎn)租賃 venture lease
扶貧 poverty relief
扶養(yǎng)義務(wù) an obligation to maintain …
浮動(dòng)利率 variable rate
浮動(dòng)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(fèi) welfare expenses
服務(wù)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(fù)式記帳法 double entry system
附加費(fèi) surcharge
附加稅 surtax
付款 payment
付款條件 payment term
付款人 payer
負(fù)債 liabilities
負(fù)責(zé)人 responsible person
負(fù)債與股東權(quán)益之比 debt to net worth
附則 supplementary provisions
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(bào)關(guān) custom entry
保管費(fèi) 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(cāng)儲(chǔ)合同) warehouseman
保稅區(qū) trade free zone
保險(xiǎn) insurance
保險(xiǎn)單 policy
保險(xiǎn)費(fèi) insurance premiums
保險(xiǎn)索賠 claim
保險(xiǎn)理賠 settling
保險(xiǎn)，由A投保 insurance to be effected by A
保險(xiǎn)由買(mǎi)方自理 insurance to be effected by the Buyers
保險(xiǎn)賠償金 insurance indemnity
保險(xiǎn)人(保險(xiǎn)公司) insurer
(被)保險(xiǎn)人 insured, insurant
保證期 warranty period
報(bào)告格式 reporting format
報(bào)酬 remuneration
備抵法 allowance methods
被撤銷(xiāo)的合同 rescinded contract
背書(shū) endorsement
背書(shū)人 endorser
必要的準(zhǔn)備時(shí)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(xiàn) liquidate
變更 modify,modification,amend
標(biāo)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(dāng) improper
簿記系統(tǒng) bookkeeping system
補(bǔ)救措施 remedy
C
裁定 (法) award
財(cái)產(chǎn) property
財(cái)產(chǎn)保險(xiǎn) insurance of property
財(cái)務(wù)報(bào)表 financial statement
財(cái)務(wù)報(bào)告 financial report
財(cái)務(wù)費(fèi)用 finance expense
財(cái)務(wù)會(huì)計(jì) financial accounting
財(cái)務(wù)公司 Capital company
財(cái)務(wù)收入 finance income
財(cái)務(wù)年度 fiscal year
財(cái)務(wù)狀況 financial position
財(cái)政部 Ministry of Finance
闡明 elucidate
殘值 residual value
倉(cāng)單 warehouse receipt
倉(cāng)儲(chǔ)費(fèi) warehousing charge
倉(cāng)儲(chǔ)合同 warehousing contract
倉(cāng)儲(chǔ)物 stored goods
常規(guī)融資租賃 conventional finance lease
長(zhǎng)期負(fù)債 long-term liabilities
長(zhǎng)期借款 long-term debts
長(zhǎng)期投資 long-term investments
長(zhǎng)期應(yīng)付款 long-term payables
長(zhǎng)期資產(chǎn) long-term assets
超越權(quán)限 ultra vires
城市建設(shè)附加費(fèi) city development surcharge
承包人 contractor
總承包人 general contractor
發(fā)包人 employer
承擔(dān)損害賠償責(zé)任 to be liable for damages
承擔(dān)違約責(zé)任 to be liable for breach of contract
承擔(dān)責(zé)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(xiāo) revoke, rescind
抽逃資金 surreptitiously withdrawn funds
除當(dāng)事人另有約定的以外 unless parties have agreed otherwise
除法律另有規(guī)定外 unless the law provides otherwise
處分 disposal
出賣(mài)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(pán)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(dān)保 security
擔(dān)保法 security law
道德義務(wù) moral duty
到期利息 interest due
到期債權(quán) matured claim
等額租金 level payment
第一承運(yùn)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(chǎn) 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(dān)保 encumbrance
調(diào)查 survey
調(diào)查對(duì)象 respondent
定金 deposit
董事會(huì) board of directors
獨(dú)資企業(yè) single proprietorship
短期租賃 short-term lease--generally, a lease of less than three
years.
對(duì)承租人的好處 benefits to lessee
對(duì)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(wèn)題 legal issue
法律約束力 legally binding
法人 fictitious person
發(fā)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(yù) 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(fèi)用 expenses
分類(lèi)帳戶(hù) ledger account
分包 subcontract
分配 distribution
風(fēng)險(xiǎn) risk
定價(jià)風(fēng)險(xiǎn) pricing risk
法律風(fēng)險(xiǎn) legal risk
收益風(fēng)險(xiǎn) yield risk
稅收風(fēng)險(xiǎn) tax risk
信貸風(fēng)險(xiǎn) credit risk
資產(chǎn)風(fēng)險(xiǎn) asset risk
風(fēng)險(xiǎn)租賃 venture lease
扶貧 poverty relief
扶養(yǎng)義務(wù) an obligation to maintain …
浮動(dòng)利率 variable rate
浮動(dòng)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(fèi) welfare expenses
服務(wù)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(fù)式記帳法 double entry system
附加費(fèi) surcharge
附加稅 surtax
付款 payment
付款條件 payment term
付款人 payer
負(fù)債 liabilities
負(fù)責(zé)人 responsible person
負(fù)債與股東權(quán)益之比 debt to net worth
附則 supplementary provisions