融资租赁英文术语.doc
- 文档编号:1934662
- 上传时间:2022-10-25
- 格式:DOC
- 页数:5
- 大小:53.50KB
融资租赁英文术语.doc
《融资租赁英文术语.doc》由会员分享,可在线阅读,更多相关《融资租赁英文术语.doc(5页珍藏版)》请在冰豆网上搜索。
融资租赁英文术语
(一)
A案例projectexample,story安全港租赁safe-harborlease--atypeofleasecreatedforatimeundertheUSInternalRevenueCodeforthepurposeoftransferringfederaltaxbenefitsfromapartywhocouldnotusethemtoapartywhocould.按照约定asagreed安装installation
B包揽租赁wraplease---aleasetransactiongenerallyinvolvingaleasefromaninvestortoanoperatingleasecompanywithasubleasebytheoperatingleasecompanytotheend-userlessee.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报酬remuneration备抵法allowancemethods被撤销的合同rescindedcontract背书endorsement背书人endorser必要的准备时间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表外融资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--afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasanoff-balancesheetloan,see-throughlease;syntheticlease.不正当improper簿记系统bookkeepingsystem补救措施remedy
C裁定(法)award财产property财产保险insuranceofproperty财务报表financialstatement财务报告financialreport财务费用financeexpense财务会计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长期应付款long-termpayables长期资产long-termassets超越权限ultravires城市建设附加费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成功的案例successfulstory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
D打包租赁bundledlease--aleaseinwhichthelossorpaysfortaxes,insuranceandmaintenanceontheleasedequipment.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递变租金steppedrent---aleaseinwhichtheperiodicleasepaymentsarereducedand/orincreasedatsomepointattheleaseterm.递变租金租赁steppedpaymentlease递减租赁step-downlease---aleaseinwhichtheperiodicleasepaymentsarereducedatsomepointintheleaseterm.递延资产deferredassets递增租赁step-uplease---aleaseinwhichtheperiodicleasepaymentsareincreasedatsomepointintheleaseterm.抵押担保encumbrance调查survey调查对象respondent定金deposit董事会boardofdirectors独资企业singleproprietorship短期租赁short-termlease--generally,aleaseoflessthanthreeyears.对承租人的好处benefitstolessee对出租人的好处benefitstolessor
E额定股份authorizedsharesofstock额度quota恶意串通maliciousconspiracy
F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妨碍租赁的原因objectionstoleasing放弃migrationawayfrom,waive非法干预illegallyintervenetherein非法目的illegalobjective非正式出租人casuallessor--alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarilyforthetaxbenefitsoftheleasetransaction.废止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浮动利率租赁floatingratelease--aleaseinwhichtheleasepaymentsmayvaryfromonepaymentperiodtoanother,particularlywhentheyvaryaccordingtochangesinaspecifiedindex;variableratelease.福利费welfareex
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 融资 租赁 英文 术语
![提示](https://static.bdocx.com/images/bang_tan.gif)