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 perating 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被撤销的合同 rescinded contract背书 endorsement背书人 endorser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
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 occasional 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, maintenance 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 leasepayment 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 rightsand 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 occasional lease, primarily
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 construe解约条件 conditions subsequent
金融租赁公司 bank leasing company--a leasing company affiliated 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 Organization 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 cancelled (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 engaged 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 severely 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 providing 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, and 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
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