融资租赁英文词汇.docx

融资租赁英文词汇.docx

《融资租赁英文词汇.docx》由会员分享，可在线阅读，更多相关《融资租赁英文词汇.docx（22页珍藏版）》请在冰豆网上搜索。

融资租赁英文词汇

ENGLISHVOCABULARYFORFINANCIALLEASING

A

案例projectexample,story

安全港租赁safe-harborlease

按照约定asagreed

安装installation

B

包揽租赁wraplease

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

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

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

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

递变租金租赁steppedpaymentlease

递减租赁step-downlease

递延资产deferredassets

递增租赁step-upleaseUSDpaymentsareincreasedatsomepointintheleaseterm.

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,aleaseoflessthanthree

years.

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

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

福利费welfareexpenses

服务租赁servicelease

复式记帐法doubleentrysystem

附加费surcharge

附加税surtax

付款payment

付款条件paymentterm

付款人payer

负债liabilities

负责人responsibleperson

负债与股东权益之比debttonetworth

附则supplementaryprovisions

G

干预选择租赁物interferintheselectionoftheleasedthing

杠杆租赁leveragedlease

格式条款standardclauses

工程勘察、设计、施工projectsurveying,design,construction

（xx日）公布promulgatedon…

公开、公平、公正anopen,fairandimpartialmanner

公允价值fairvalue

公证notarize

根据违约情况dependingonthecircumstancesofthebreach

固定资产fixedassets

固定资产净值netfixedassets

固定资产清理fixedassetsinliquidation

固定资产原价fixedassetsatcost

固定租金租赁fixedpaymentlease

故意willfully

故意隐瞒deliberatelyconcealed,willfullyconceal

股份上市initialpublicoffering（IPO）

股利政策dividentpolicy

广告宣传费advertisingandpromotionexpenses

国家标准Statestandard

国家工商行政管理局StateAdministrationforIndustryandCommerce

国家计划委员会StatePlanningCommission

国家进出口商品检验局StateAdministrationforImportandExportCommodityInspection

国家经济贸易委员会StateCommissionforEconomicandTrade

国家外汇管理局StateAdministrationofForeignExchange（SAFE）

国家重大建设工程majorStateconstructionproject

国际会计准则委员会InternationalAccountingStandardCommittee

国库券treasurybill

过帐记号postreferance

H

海关总署CustomsGeneralAdministration

海事法院marinecourt

行业industry

行业标准industrystandard

行业调查surveyofindustryactivity

合法权益lawfulrightsandinterests

合法形式legalform

合理的方式reasonablemanner

合同的履行performanceofcontract

合同的内容theparticularsofacontract

合同的效力validityofcontract

合同法thecontractlaw

合同书形式formofawritteninstrument

和解settlement

后进后出last-in,last-out

坏帐baddebts,badaccounts

坏帐准备allowanceforbadaccounts

还款repayment

汇兑损失foreigncurrencyexchangeloss

汇率exchangerate

汇率风险exchangeraterisk

毁损damage

回租leaseback

或有出租人casuallesso

或有负债contingentliabilities

J

及时inatimelymanner

寄存人depositor

继承人heir

价目表pricelist

价款remuneration

监管supervision

监督处理supervisionandhandling

监护人guardian

检验标准thestandardofinspection

检验方法themethodofinspection

检验证书inspectioncertificate

减税taxbenefit

减税证明taxslashcertificate

交货，交付delivery

交付日dateofacceptance

交易规模transactionsize

交易习惯usageoftrade

教育附加费educationsurcharge

结构：

租金的构成方式将保证能structuring:

thedeterminationofaleasepayment

获得一定的目标收益。

structurethatwillpreserveacertaintargetedyield.

结构化共享式租赁structuredparticipatinglease（SPL）

结算条款settlementclause

借款合同loancontract

借款人borrower

（贷款人）（lender）

解除terminate

解决争议的方法themethodofdisputeresolution

解释constru

解约条件conditionssubsequent

金融租赁公司bankleasingcompany

进口税importduty

进入市场entrymarkets

经常项目支付currentpayment

经济合作和发展组织OragnizationforEconomicCo-operationandDevelopment（OECD）

经济环境economicenvironment

经营性租赁operatinglease

经营状况businesscircumstances

谨慎原则prudentialnorms

禁止或限制prohibitorrestrict

净收益netearnings

净损失netloss

居间合同brokeragecontract

居间活动brokerageactivity

居间人broke

拒绝rejection

K

开端inception

开口租赁open-endlease

看似租赁see-throughlease

抗辩thedefence

客观情况objectivecircumstances

客观性原则objectivityprinciple

可撤销租赁cancellablelease

控股公司holdingcompany

口头合同oralcontract

扣押attachment

跨国转租赁crossborderlease

会计accounting

成本会计costaccounting

非赢利组织会计non-for-profitaccounting

公共会计publicaccounting

企业会计privateaccounting

社会会计socialaccounting

税务会计taxaccounting

会计恒等式accountingequation

会计科目表chartofaccounts

会计循环

会计要素accountingelement

会计制度accountingsystem

会计准则accountingstandard

宽限期graceperiod

款项后付paymentsinarrears

款项先付paymentsinadvance

框架协议frameagreement

亏损deficit

L

历史成本原则historicalcostprinciple

利差spread

利率interestrate

利息interest

利息补偿interestallowance

利息收入interestearned

联邦租赁federalleasing

联合承租人co-lessee

联合租赁jointventurelease

连带责任jointandseveralliability

谅解备忘录memorandumofunderstanding（MOU）

流动比率currentratio

流动负债currentliabilities

流动资产currentassets

留成retention

留购租赁dollarbuy-outlease

留置lien

律师费attorneyfeesandcosts

律师意见书opinionsofcounsel

履行地点placeofperformance

履行方式methodsofperformance

履行期限thetimelimitforperformance

M

买卖合同purchasecontract

买受人buyer

卖主融资vendorfinancing

卖主租赁vendorleasing

卖主出租人vendorlessor

媒介服务intermediaryservice

免除release…from…

免除或限制exemptorlimit

免责条款exemptionclause

免税taxexemption

民事权利义务civilrightsandobligations

民事行为civilacts

民事行为能力thecapacityforcivilacts

名义利率norminalinterestrate

明细分类帐subsidiaryledger

明确clearlyindicate

没收confiscate

目标收益targetedyield

N

纳税记录governmenttaxfillings

内部收益率internalrateofreturn/IRR

内容（细节）particulars

内容（目录）contents

年交易额annualvolume

O

欧元Euro

P

拍卖程序theauctionprocedures

拍卖公告auctionannouncement

盘亏lossondisposal

盘盈incomeondisposal

赔偿金compensation

赔偿损失compensatefortheloss

配比原则matchingprinciple

平等主体equalparty

评价规范valuedisciplines

破产bankruptcy

普通责任险genertalliabilityinsurance

Q

期满expire

期末借方余额endingdebitbalances

期末贷方余额endingcreditbalances

期限届满expirationoftimelimit

欺诈fraud

起租日leasecommencementdate

欠租overduerepayment

其他规定miscellaneousstipulations

起诉suitisfiled

提出file

诉讼suit

签字或盖章signorseal

强加imposeupon

一方不得将自己的意志强加给onepartymaynotimposehiswillupon

另一方theotherparty

强制性规定mandatoryprovisions

清楚明确explicit

清理条款clearanceclarse

清算组织liquidationorganization

请求petition

取得，弄到acquire

权责发生制accrualbasisofaccounting

全支付租赁full-payoutlease

全维修租赁fullmaintenancelease

全服务租赁fullservicelease

全面履行fullperform

R

日记帐journal

购货日记帐purchasejournal

特种日记帐specialjournal

通用日记帐generaljournal

现金收入日记帐cashreceiptsjournal

现金支出日记帐cashdisbursementsjournal

销货日记帐salesjournal

融资条件financialterms

融资租赁financelease

二手货市场secondarymarket

人民法院People'sCourt

S

善意bonafide

擅自onhisownauthority

商品检验证书commodityinspectioncertificate

商业广告commercialadvertisement

商业秘密tradesecrets

商业租赁businesslease

丧失商业信用lossone'sgoodwill

（…日起）施行effectiveasof……

审判团tribunal

审慎调查duediligence

使用usage

试用买卖asaleonapproval

试用期限aperiodoftimeforapproval

涉外合同contractwithaforeignelement

生效条件conditionsprecedent

失效becomevoid

市场价格marketpri