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租赁知识

Leasehold theory

融资租赁业务词汇

A

案例 project example, story

安全港租赁 safe-harbor lease--a type of lease created for a time

按照约定 as agreed

安装 installation

B

包揽租赁 wrap lease --- a lease transaction generally involving a

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 trade free 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 warranty period

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被撤销的合同 rescinded contract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 preparation time

闭口租赁 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.

币种 currency

变现 liquidate

变更 modify,modification,amend

标的物 subject matter

表外 off balance sheet

表外融资 off balance sheet financing

表外租赁 off balance sheet lease

表外贷款 off balance sheet loan

不可撤消信用证 irrevocable letter of credit

不完整租赁 broken lease--a financing treated as a lease for

不正当 improper

簿记系统 bookkeeping system

补救措施 remedy

C

裁定 (法) award

财产 property

财产保险 insurance of property

财务报表 financial statement

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 ultra vires

城市建设附加费 city development surcharge

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 breach of 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

撤回 withdrawn

撤销 revoke, rescind

抽逃资金 surreptitiously withdrawn funds

除当事人另有约定的以外 unless parties have agreed otherwise

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 loss

D

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

递减租赁 step-down lease---a lease in which the periodic lease

递延资产 deferred assets

调查 survey

调查对象 respondent

定金 deposit

董事会 board of directors

独资企业 single proprietorship

对承租人的好处 benefits to lessee

对出租人的好处 benefits to lessor

E

额定股份 authorized shares of stock

额度 quota

恶意串通 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

法律问题 legal issue

法律约束力 legally binding

法人 fictitious person

发行债券 issuance of bonds

防洪基金 flood prevention surcharge

妨碍租赁的原因 objections to leasing

放弃 migration away from, waive

非法干预 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.

废止 to be repealed

费用 expenses

分类帐户 ledger account

分包 subcontract

分配 distribution

风险 risk

定价风险 pricing risk

法律风险 legal risk

收益风险 yield risk

税收风险 tax risk

信贷风险 credit risk

资产风险 asset risk

风险租赁 venture lease

扶贫 poverty relief

扶养义务 an obligation to maintain …

浮动利率 variable rate

福利费 welfare expenses

复式记帐法 double entry system

附加费 surcharge

附加税 surtax

付款 payment

付款条件 payment term

付款人 payer

负债 liabilities

负责人 responsible person

负债与股东权益之比 debt to net worth

附则 supplementary provisions

G

干预选择租赁物 interfer in the selection of the leased thing

杠杆租赁 leveraged lease

格式条款 standard clauses

工程勘察、设计、施工 project surveying, design, construction

?(xx日)公布 promulgated on …

公开、公平、公正 an open, fair and impartial manner

公允价值 fair value

公证 notarize

根据违约情况 depending on the circumstances of the breach

固定资产 fixed assets

固定资产净值 net fixed assets

固定资产清理 fixed assets in liquidation

固定资产原价 fixed assets at cost

故意 willfully

故意隐瞒 deliberately concealed,willfully conceal

股份上市 initial public offering (IPO)

股利政策 divident policy

广告宣传费 advertising and promotion expenses

国家标准 State standard

国家工商行政管理局 State Administration for Industry and Commerce

国家计划委员会 State Planning Commission

国家经济贸易委员会 State Commission for Economic and Trade

国家外汇管理局 State Administration of Foreign Exchange (SAFE)

国家重大建设工程 major State construction project

国际会计准则委员会 International Accounting Standard Committee

国库券 treasury bill

过帐记号 post referance

H

海关总署 Customs General Administration

海事法院 marine court

行业 industry

行业标准 industry standard

行业调查 survey of industry activity

合法权益 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

合同的内容 the particulars of a contract

合同的效力 validity of contract

合同法 the contract law

合同书形式 form of a written instrument

和解 settlement

后进后出 last-in, last-out

坏帐 bad debts, bad accounts

坏帐准备 allowance for bad accounts

还款 repayment

汇兑损失 foreign currency exchange loss

汇率 exchange rate

汇率风险 exchange rate risk

毁损 damage

回租 lease back

或有负债 contingent liabilities

J

及时 in a timely manner

寄存人 depositor

继承人 heir

价目表 price list

价款 remuneration

监管 supervision

监督处理 supervision and handling

监护人 guardian

检验标准 the standard of inspection

检验方法 the method of inspection

检验证书 inspection certificate

减税 tax benefit

减税证明 tax slash certificate

交货,交付 delivery

交付日 date of acceptance

交易规模 transaction size

交易习惯 usage of trade

教育附加费 education surcharge

结构:租金的构成方式将保证能 structuring: the determination of a lease payment

获得一定的目标收益。 structure that will preserve a certain targeted yield.

结构化共享式租赁 structured participating lease (SPL)

结算条款 settlement clause

借款合同 loan contract

借款人 borrower

(贷款人) (lender)

解除 terminate

解决争议的方法 the method of dispute resolution

解释 constru

解约条件 conditions subsequent

进口税 import duty

进入市场 entry markets

经常项目支付 current payment

净收益 net earnings

净损失 net loss

居间合同 brokerage contract

居间活动 brokerage activity

居间人 broke

拒绝 rejection

K

开端 inception

客观情况 objective circumstances

客观性原则 objectivity principle

扣押 attachment

跨国转租赁 cross border lease

会计 accounting

成本会计 cost accounting

非赢利组织会计 non-for-profit accounting

公共会计 public accounting

企业会计 private accounting

社会会计 social accounting

税务会计 tax accounting

会计恒等式 accounting equation

会计科目表 chart of accounts

会计循环

会计要素 accounting element

会计制度 accounting system

会计准则 accounting standard

宽限期 grace period

款项后付 payments in arrears

款项先付 payments in advance

框架协议 frame agreement

亏损 deficit

L

历史成本原则 historical cost principle

利率 interest rate

利息 interest

利息补偿 interest allowance

利息收入 interest earned

联合租赁 joint venture lease

连带责任 joint and several liability

谅解备忘录 memorandum of understanding (MOU)

流动比率 current ratio

流动负债 current liabilities

流动资产 current assets

留成 retention

留置 lien

律师费 attorney fees and costs

律师意见书 opinions of counsel

履行地点 place of performance

履行方式 methods of performance

履行期限 the time limit for performance

M

买卖合同 purchase contract

买受人 buyer

卖主融资 vendor financing

卖主租赁 vendor leasing

卖主出租人 vendor lessor

媒介服务 intermediary service

免除 release … from …

免除或限制 exempt or limit

免责条款 exemption clause

免税 tax exemption

民事权利义务 civil rights and obligations

民事行为 civil acts

民事行为能力 the capacity for civil acts

名义利率 norminal interest rate

明细分类帐 subsidiary ledger

明确 clearly indicate

没收 confiscate

目标收益 targeted yield

N

纳税记录 government tax fillings

内部收益率 internal rate of return / IRR

内容(细节) particulars

内容(目录) contents

年交易额 annual volume

O

欧元 Euro

P

拍卖程序 the auction procedures

拍卖公告 auction announcement

盘盈 income on disposal

赔偿金 compensation

赔偿损失 compensate for the loss

配比原则 matching principle

平等主体 equal party

评价规范 value disciplines

破产 bankruptcy

普通责任险 genertal liability insurance

Q

期满 expire

期末借方余额 ending debit balances

期末贷方余额 ending credit balances

期限届满 expiration of time limit

起诉 suit is filed

提出 file

诉讼 suit

清楚明确 explicit

清理条款 clearance clarse

R

日记帐 journal

购货日记帐 purchase journal

特种日记帐 special journal

通用日记帐 general journal

现金收入日记帐 cash receipts journal

现金支出日记帐 cash disbursements journal

销货日记帐 sales journal

融资条件 financial terms

融资租赁 finance lease

二手货市场 secondary market

人民法院 People's Court

S

善意 bona fide

擅自 on his own authority

商品检验证书 commodity inspection certificate

商业广告 commercial advertisement

商业秘密 trade secrets

丧失商业信用 loss one's goodwill

审判团 tribunal

审慎调查 due diligence

使用 usage

试用买卖 a sale on approval

试用期限 a period of time for approval

涉外合同 contract with a foreign element

生效条件 conditions precedent

失效 become void

市场价格 market price

示范文本 model text

视为 to be deemed to be

渗透率 penetration rate

生效 effectiveness

生效日 effective date

实际金额 actual amount

实际利率 effective interest rate

实收资本 pain-in capital

受托人/委托合同 mandatary

委托人 mandator

受赠人 donee

赠与人 doner

授权代表 authorized representative

收回租赁物 repossess leased thing

收入 revenues

收入利息比 times interest earned ratio

收入实现原则 revenue realization principle

收益表 income statement

手续费 charge

税后定价 after-tax pricing

税前所得 pre-tax income

司法补救 judicial assistance

损坏 damage

损毁 destruction

所得税 income tax

所有权 ownership

所有者权益 owners' equity

所有者权益回报率 return on equity (ROE)

T

摊销 amortization

提出索赔 pursue claims against any one

提款 withdrawal

提款帐户 drawing account

提前履行 early performance

调解书 settlement agreement

退出市场 exit markets

退休经费 pension expenses

拖欠 past due

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