Source:     2008-05-11  我要投稿   论坛   Favorite  

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


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被撤销的合同 rescinded contract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


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


打包租赁 bundled lease--a lease in which the lossor pays for
taxes, insurance and maintenance on the leased

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

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

对承租人的好处 benefits to lessee
对出租人的好处 benefits to lessor


额定股份 authorized shares of stock
额度 quota

恶意串通 malicious conspiracy


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


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
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


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


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


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


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


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


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


欧元 Euro


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


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


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


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)



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

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