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    當前位置:希尼爾首頁 > 專業詞匯 > 商貿英語 > 融資租賃業務英語詞匯 - 中英對照

    融資租賃業務英語詞匯 -中英對照

    From:青島希尼爾翻譯公司 http://www.jamestrothwell.com

    融資租賃業務英語詞匯

    A

    案例 project example, story

    安全港租賃 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.

    按照約定 as agreed

    安裝 installation

    B

    包攬租賃 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.

    報關 custom entry

    保管費 custody fee
    保管合同 deposit contract
    保管憑證 deposit receipt
    保管人(保管合同) depositary
    保管人(倉儲合同) warehouseman

    保稅區 trade free zone

    保險 insurance
    保險單 policy
    保險費 insurance premiums
    保險索賠 claim
    保險理賠 settling
    保險,由A投保 insurance to be effected by A
    保險由買方自理 insurance to be effected by the Buyers
    保險賠償金 insurance indemnity

    保險人(保險公司) insurer
    (被)保險人 insured, insurant

    保證期 warranty period

    報告格式 reporting format
    報酬 remuneration
    備抵法 allowance methods

    被撤銷的合同 rescinded contract

    背書 endorsement
    背書人 endorser

    必要的準備時間 the necessary preparation time

    閉口租賃 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.

    幣種 currency

    變現 liquidate

    變更 modify,modification,amend

    標的物 subject matter

    表外 off balance sheet
    表外融資 off balance sheet financing
    表外租賃 off balance sheet lease
    表外貸款 off balance sheet loan

    不可撤消信用證 irrevocable letter of credit
    不完整租賃 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.
    不正當 improper

    簿記系統 bookkeeping system
    補救措施 remedy


    C

    裁定 (法) award

    財產 property
    財產保險 insurance of property
    財務報表 financial statement
    財務報告 financial report
    財務費用 finance expense
    財務會計 financial accounting
    財務公司 Capital company
    財務收入 finance income
    財務年度 fiscal year
    財務狀況 financial position

    財政部 Ministry of Finance
    闡明 elucidate
    殘值 residual value

    倉單 warehouse receipt
    倉儲費 warehousing charge
    倉儲合同 warehousing contract
    倉儲物 stored goods

    常規融資租賃 conventional finance lease

    長期負債 long-term liabilities
    長期借款 long-term debts
    長期投資 long-term investments
    長期應付款 long-term payables
    長期資產 long-term assets

    超越權限 ultra vires

    城市建設附加費 city development surcharge

    承包人 contractor
    總承包人 general contractor
    發包人 employer

    承擔損害賠償責任 to be liable for damages
    承擔違約責任 to be liable for breach of contract
    承擔責任 be liable therefor
    承諾函 commitment letter
    承租人 lessee
    承攬合同 contract for work
    承攬人 contractor
    共同承攬人 joint constractors
    定作人 customer
    承諾 acceptance

    成功的案例 successful story

    撤回 withdrawn
    撤銷 revoke, rescind

    抽逃資金 surreptitiously withdrawn funds

    除當事人另有約定的以外 unless parties have agreed otherwise
    除法律另有規定外 unless the law provides otherwise

    處分 disposal

    出賣人 supplier
    出讓人 transferor
    (受讓人) (transferee)
    出租 rental
    出租人 lessor

    催告 remind

    存貨人 bailor
    充分披露原則 full disclosure principle
    存貨 inventory
    存貨盤虧 inventories loss


    D

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

    代理人 agent

    貸款人 lender
    (借款人) (borrower)
    貸記 credit

    擔保 security
    擔保法 security law

    道德義務 moral duty

    到期利息 interest due
    到期債權 matured claim

    等額租金 level payment

    第一承運人 first carrier

    遞變租金 stepped rent --- a lease in which the periodic lease
    payments are reduced and/or increased at some point
    at the lease term.

    遞變租金租賃 stepped payment lease

    遞減租賃 step-down lease---a lease in which the periodic lease
    payments are reduced at some point in the lease term.
    遞延資產 deferred assets
    遞增租賃 step-up lease --- a lease in which the periodic lease
    payments are increased at some point in the lease
    term.

    抵押擔保 encumbrance

    調查 survey
    調查對象 respondent

    定金 deposit

    董事會 board of directors

    獨資企業 single proprietorship

    短期租賃 short-term lease--generally, a lease of less than three
    years.

    對承租人的好處 benefits to lessee
    對出租人的好處 benefits to lessor


    E

    額定股份 authorized shares of stock
    額度 quota

    惡意串通 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
    法律問題 legal issue
    法律約束力 legally binding

    法人 fictitious person

    發行債券 issuance of bonds

    防洪基金 flood prevention surcharge

    妨礙租賃的原因 objections to leasing

    放棄 migration away from, waive

    非法干預 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.

    廢止 to be repealed

    費用 expenses

    分類帳戶 ledger account
    分包 subcontract
    分配 distribution

    風險 risk
    定價風險 pricing risk
    法律風險 legal risk
    收益風險 yield risk
    稅收風險 tax risk
    信貸風險 credit risk
    資產風險 asset risk

    風險租賃 venture lease

    扶貧 poverty relief
    扶養義務 an obligation to maintain …

    浮動利率 variable rate
    浮動利率租賃 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.

    福利費 welfare expenses

    服務租賃 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.

    復式記帳法 double entry system

    附加費 surcharge
    附加稅 surtax

    付款 payment
    付款條件 payment term
    付款人 payer

    負債 liabilities
    負責人 responsible person
    負債與股東權益之比 debt to net worth

    附則 supplementary provisions


    G


    干預選擇租賃物 interfer in the selection of the leased thing

    杠桿租賃 leveraged lease

    格式條款 standard clauses

    工程勘察、設計、施工 project surveying, design, construction

    (xx日)公布 promulgated on …
    公開、公平、公正 an open, fair and impartial manner
    公允價值 fair value
    公證 notarize

    根據違約情況 depending on the circumstances of the breach

    固定資產 fixed assets
    固定資產凈值 net fixed assets
    固定資產清理 fixed assets in liquidation
    固定資產原價 fixed assets at cost
    固定租金租賃 fixed payment lease--a lease in which is the lease
    payment remains the same throughout the lease term.

    故意 willfully
    故意隱瞞 deliberately concealed,willfully conceal

    股份上市 initial public offering (IPO)
    股利政策 divident policy

    廣告宣傳費 advertising and promotion expenses

    國家標準 State standard
    國家工商行政管理局 State Administration for Industry and Commerce
    國家計劃委員會 State Planning Commission
    國家進出口商品檢驗局 State Administration for Import and Export Commodity
    Inspection
    國家經濟貿易委員會 State Commission for Economic and Trade
    國家外匯管理局 State Administration of Foreign Exchange (SAFE)
    國家重大建設工程 major State construction project

    國際會計準則委員會 International Accounting Standard Committee
    國庫券 treasury bill

    過帳記號 post referance


    H

    海關總署 Customs General Administration
    海事法院 marine court

    行業 industry
    行業標準 industry standard
    行業調查 survey of industry activity

    合法權益 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
    合同的內容 the particulars of a contract
    合同的效力 validity of contract
    合同法 the contract law
    合同書形式 form of a written instrument

    和解 settlement

    后進后出 last-in, last-out

    壞帳 bad debts, bad accounts
    壞帳準備 allowance for bad accounts

    還款 repayment

    匯兌損失 foreign currency exchange loss
    匯率 exchange rate
    匯率風險 exchange rate risk

    毀損 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.
    或有負債 contingent liabilities


    J

    及時 in a timely manner
    寄存人 depositor
    繼承人 heir

    價目表 price list
    價款 remuneration

    監管 supervision
    監督處理 supervision and handling
    監護人 guardian

    檢驗標準 the standard of inspection
    檢驗方法 the method of inspection
    檢驗證書 inspection certificate

    減稅 tax benefit
    減稅證明 tax slash certificate

    交貨,交付 delivery
    交付日 date of acceptance
    交易規模 transaction size
    交易習慣 usage of trade

    教育附加費 education surcharge

    結構:租金的構成方式將保證能 structuring: the determination of a lease payment
    獲得一定的目標收益。 structure that will preserve a certain targeted yield.

    結構化共享式租賃 structured participating lease (SPL)
    結算條款 settlement clause

    借款合同 loan contract
    借款人 borrower
    (貸款人) (lender)

    解除 terminate
    解決爭議的方法 the method of dispute resolution
    解釋 constru
    解約條件 conditions subsequent

    金融租賃公司 bank leasing company--a leasing company affilliated
    with a bank or bank holding company.

    進口稅 import duty
    進入市場 entry markets

    經常項目支付 current payment
    經濟合作和發展組織 Oragnization for Economic Co-operation and
    Development (OECD)

    經濟環境 economic environment

    經營性租賃 operating lease
    經營狀況 business circumstances

    謹慎原則 prudential norms

    禁止或限制 prohibit or restrict

    凈收益 net earnings
    凈損失 net loss

    居間合同 brokerage contract
    居間活動 brokerage activity
    居間人 broke

    拒絕 rejection


    K

    開端 inception
    開口租賃 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.

    看似租賃 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.

    抗辯 the defence

    客觀情況 objective circumstances
    客觀性原則 objectivity principle

    可撤銷租賃 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.

    口頭合同 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

    跨國轉租賃 cross border lease

    會計 accounting
    成本會計 cost accounting
    非贏利組織會計 non-for-profit accounting
    公共會計 public accounting
    企業會計 private accounting
    社會會計 social accounting
    稅務會計 tax accounting

    會計恒等式 accounting equation
    會計科目表 chart of accounts
    會計循環
    會計要素 accounting element
    會計制度 accounting system
    會計準則 accounting standard

    寬限期 grace period

    款項后付 payments in arrears
    款項先付 payments in advance

    框架協議 frame agreement

    虧損 deficit


    L

    歷史成本原則 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
    利息補償 interest allowance
    利息收入 interest earned

    聯邦租賃 federal leasing--leasing in which the lessee is an
    agency of the United States government. Special
    rules and considerations apply.
    聯合承租人 co-lessee--an additional lessee to a lease, who is
    usually jointly and severally liable on the lease with
    the other lessee.
    聯合租賃 joint venture lease

    連帶責任 joint and several liability

    諒解備忘錄 memorandum of understanding (MOU)

    流動比率 current ratio
    流動負債 current liabilities
    流動資產 current assets

    留成 retention
    留購租賃 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

    律師費 attorney fees and costs
    律師意見書 opinions of counsel

    履行地點 place of performance
    履行方式 methods of performance
    履行期限 the time limit for performance


    M

    買賣合同 purchase contract
    買受人 buyer

    賣主融資 vendor financing
    賣主租賃 vendor leasing
    賣主出租人 vendor lessor

    媒介服務 intermediary service

    免除 release … from …
    免除或限制 exempt or limit
    免責條款 exemption clause
    免稅 tax exemption

    民事權利義務 civil rights and obligations
    民事行為 civil acts
    民事行為能力 the capacity for civil acts

    名義利率 norminal interest rate

    明細分類帳 subsidiary ledger
    明確 clearly indicate

    沒收 confiscate

    目標收益 targeted yield


    N

    納稅記錄 government tax fillings

    內部收益率 internal rate of return / IRR
    內容(細節) particulars
    內容(目錄) contents

    年交易額 annual volume


    O

    歐元 Euro

    P

    拍賣程序 the auction procedures
    拍賣公告 auction announcement

    盤虧 loss on disposal
    盤盈 income on disposal

    賠償金 compensation
    賠償損失 compensate for the loss


    配比原則 matching principle

    平等主體 equal party
    評價規范 value disciplines

    破產 bankruptcy

    普通責任險 genertal liability insurance


    Q

    期滿 expire
    期末借方余額 ending debit balances
    期末貸方余額 ending credit balances
    期限屆滿 expiration of time limit

    欺詐 fraud

    起租日 lease commencement date

    欠租 overdue repayment

    其他規定 miscellaneous stipulations

    起訴 suit is filed
    提出 file
    訴訟 suit

    簽字或蓋章 sign or seal

    強加 impose upon
    一方不得將自己的意志強加給 one party may not impose his will upon
    另一方 the other party

    強制性規定 mandatory provisions

    清楚明確 explicit
    清理條款 clearance clarse

    清算組織 liquidation organization

    請求 petition

    取得,弄到 acquire

    權責發生制 accrual basis of accounting

    全支付租賃 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.

    全維修租賃 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.

    全服務租賃 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

    日記帳 journal
    購貨日記帳 purchase journal
    特種日記帳 special journal
    通用日記帳 general journal
    現金收入日記帳 cash receipts journal
    現金支出日記帳 cash disbursements journal
    銷貨日記帳 sales journal

    融資條件 financial terms
    融資租賃 finance lease

    二手貨市場 secondary market

    人民法院 People's Court

    S

    善意 bona fide

    擅自 on his own authority

    商品檢驗證書 commodity inspection certificate
    商業廣告 commercial advertisement
    商業秘密 trade secrets
    商業租賃 business lease--a lease in which the lessee has
    entered into the lease transaction for commercial
    purposes; not a consumer lease.

    喪失商業信用 loss one's goodwill

    (…日起)施行 effective as of ……

    審判團 tribunal
    審慎調查 due diligence

    使用 usage

    試用買賣 a sale on approval
    試用期限 a period of time for approval

    涉外合同 contract with a foreign element

    生效條件 conditions precedent

    失效 become void

    市場價格 market price

    實質性變更 materially alter

    示范文本 model text
    視為 to be deemed to be
    滲透率 penetration rate

    使用 usage

    賒銷 on credit

    設備租賃 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

    實際金額 actual amount
    實際利率 effective interest rate
    實收資本 pain-in capital

    市場定位 market positioning
    市場需求 market needs

    收付實現制 cash basis of accounting

    售后回租 sale-leaseback

    受款人 payee
    受讓人 transfernee

    讓與人 assignor

    受托人/委托合同 mandatary
    委托人 mandator

    受贈人 donee
    贈與人 doner

    授權代表 authorized representative

    收回租賃物 repossess leased thing
    收入 revenues
    收入利息比 times interest earned ratio
    收入實現原則 revenue realization principle
    收益表 income statement

    手續費 charge

    稅后定價 after-tax pricing
    稅前所得 pre-tax income

    司法補救 judicial assistance

    損壞 damage
    損毀 destruction

    損益表 profit and loss

    損失賠償受益人 loss payees

    索賠 claim

    所得稅 income tax
    所有權 ownership

    所有者權益 owners' equity
    所有者權益回報率 return on equity (ROE)



    T


    攤銷 amortization

    提前留購 early buyout option--an option given to a lessee to
    purchase the leased equipment at some point before
    the expitation of the lease term.
    提前終止 early termination--the termination of a lease before
    the end of its original term.

    調解 conciliation

    統計情況 statistical overview

    鐵道部 Ministry of Raiways

    同等效力(法) equally authentic

    提出索賠 pursue claims against any one
    提款 withdrawal
    提款帳戶 drawing account
    提前履行 early performance
    調解書 settlement agreement

    投資銀行家 investment banker

    推定 to be deemed to have been made

    退出市場 exit markets
    退休經費 pension expenses

    拖欠 past due

    專業詞匯   英語專業詞匯    融資租賃業務英語詞匯 -中英對照  中英雙語

    希尼爾翻譯公司  2014-10-24