融資租賃業(yè)務(wù)詞匯B

字號:

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
    被撤銷的合同 rescinded contract
    背書 endorsement
    背書人 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