A
案例 project example, story
安全港租赁 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.
按照约定 as agreed
安装 installation
B
包揽租赁 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.
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被撤销的合同 rescinded contract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
accounting purposes and a loan for tax purposes;
also known as an off-balance sheet loan, see-through
lease;synthetic lease.
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
成功的案例 successful story
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
打包租赁 bundled lease--a lease in which the lossor pays for
taxes, insurance and maintenance on the leased
equipment.
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
递变租金 stepped rent --- a lease in which the periodic lease
payments are reduced and/or increased at some point
at the lease term.
递变租金租赁 stepped payment lease
递减租赁 step-down lease---a lease in which the periodic lease
payments are reduced at some point in the lease term.
递延资产 deferred assets
递增租赁 step-up lease --- a lease in which the periodic lease
payments are increased at some point in the lease
term.
抵押担保 encumbrance
调查 survey
调查对象 respondent
定金 deposit
董事会 board of directors
独资企业 single proprietorship
短期租赁 short-term lease--generally, a lease of less than three
years.
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
浮动利率租赁 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.
福利费 welfare expenses
服务租赁 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.
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
固定租金租赁 fixed payment lease--a lease in which is the lease
payment remains the same throughout the lease term.
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
国家进出口商品检验局 State Administration for Import and Export Commodity
Inspection
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
或有出租人 casual lessor-- a lessor who is not in the business of
leasing but who does an occassional lease, primarity
for the tax benefits of the lease transaction.
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
金融租赁公司 bank leasing company--a leasing company affilliated
with a bank or bank holding company.
进口税 import duty
进入市场 entry markets
经常项目支付 current payment
经济合作和发展组织 Oragnization for Economic Co-operation and
Development (OECD)
经济环境 economic environment
经营性租赁 operating lease
经营状况 business circumstances
谨慎原则 prudential norms
禁止或限制 prohibit or restrict
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
开口租赁 open-end lease--a lease transaction in which the
lessee guarantees the residual value of the equipment
and also shares in any appreciation of the equipment.
看似租赁 see-through lease-- a financing treated as a lease for
accounting purposes and a loan for tax purposes; also
known as a broken lease, off-balance sheet loan,
synthetic lease.
抗辩 the defence
客观情况 objective circumstances
客观性原则 objectivity principle
可撤销租赁 cancellable lease--a lease which can be cencelled
(or terminated) by the lessee before its originally
scheduled conclusion.
控股公司 holding company--a corporation which does not
actively engage in business directly itself but which
rather owns the stock of other companies which are
directly entaged in business.
口头合同 oral contract--a verbal contract, not evidenced by a
written contract. The enforcement of an oral contract
can be severly limited by the Statute of Frauds and
practical considerations.
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
利差 spread--the difference between what a lessor pays for
funding and what the lessor sets as the yield in a
lease transaction.
利率 interest rate
利息 interest
利息补偿 interest allowance
利息收入 interest earned
联邦租赁 federal leasing--leasing in which the lessee is an
agency of the United States government. Special
rules and considerations apply.
联合承租人 co-lessee--an additional lessee to a lease, who is
usually jointly and severally liable on the lease with
the other lessee.
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
留购租赁 dollar buy-out lease--a lease with a US$ 1.00
purchase option at the end of the lease term, or a
generalized reference to a lease with a nominal
purchase option, whether the option actually be
US$ 1.00 or some other nominal amount.
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
盘亏 loss on disposal
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
欺诈 fraud
起租日 lease commencement date
欠租 overdue repayment
其他规定 miscellaneous stipulations
起诉 suit is filed
提出 file
诉讼 suit
签字或盖章 sign or seal
强加 impose upon
一方不得将自己的意志强加给 one party may not impose his will upon
另一方 the other party
强制性规定 mandatory provisions
清楚明确 explicit
清理条款 clearance clarse
清算组织 liquidation organization
请求 petition
取得，弄到 acquire
权责发生制 accrual basis of accounting
全支付租赁 full-payout lease--a lease from which the lessor can
reasonably expect to return on its full investment in
the leased property plus the estimated cost of
financing the property over the term of the lease, from
rentals, estimated tax benefits, and the estimated
residual value of the property at the expiration of the
initial term of the lease.
全维修租赁 full maintenance lease--a lease in which the lessor
agrees to provide for the maintenance, repair and
upkeep of the equipment during the lease term.
全服务租赁 full service lease--a lease in which the lessor agrees
to provide one or more services beyond froviding the
simple use of the equipment.
全面履行 full perform
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
商业租赁 business lease--a lease in which the lessee has
entered into the lease transaction for commercial
purposes; not a consumer lease.
丧失商业信用 loss one's goodwill
(…日起)施行 effective as of ……
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
实质性变更 materially alter
示范文本 model text
视为 to be deemed to be
渗透率 penetration rate
使用 usage
赊销 on credit
设备租赁 equipment leasing--usually, the leasing of tangible
personal property, including vehicles; the usage of the
term in reference to the industry may also include the
leasing of land, buildings, fixtures, immovable
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
市场定位 market positioning
市场需求 market needs
收付实现制 cash basis of accounting
售后回租 sale-leaseback
受款人 payee
受让人 transfernee
让与人 assignor
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
损益表 profit and loss
损失赔偿受益人 loss payees
索赔 claim
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
提前留购 early buyout option--an option given to a lessee to
purchase the leased equipment at some point before
the expitation of the lease term.
提前终止 early termination--the termination of a lease before
the end of its original term.
调解 conciliation
统计情况 statistical overview
铁道部 Ministry of Raiways
同等效力(法) equally authentic
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
投资银行家 investment banker
推定 to be deemed to have been made
退出市场 exit markets
退休经费 pension expenses
拖欠 past due
