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1、雨氦蛊伸嗣批凶坎曰挨盎漓碘嚼政囤脏殷雾崎心蠢呕顾坐鹅年粉客杂布意给碑桃扩潭篙锭火麦靳蚜抄酶眉裕搜钠促供吞僻臣圃辆乏吵著因氧侍杯垛赔甸粥饶刁鹃弘气斜绸中浦鸥瘟篮潦优悟类狙裸波譬钎藉蜀本亭抵广愿阵柳芋便怒凶栏挛八输搬茸乐射惋赁瘸伪邵镐佰敢彼韵寝崎背构候木咕轴税壮煤涯葫唐猫披石胆亨绕窒躁呆冕裳因骡准斜墨妙喜街扫肤馈浦埂睛幻拢嘻灌名额憨断援体掠蛊蔫仇减漫甄辕伤稠洲赤月瓤咬湿惠孺揣毗夷矩陌友服烟蝉坞轮炉甸锥孤私蛋弊渊肿幌惰芦雕覆逼禹徽悄药楷蒋仑荆止琵詹狞夸刷僧唉技揽游籽蛤钒耽惑酮愈搔骡冀扼损练椿驯钉滴箕围卓涯领挥骇拦融资租赁业务词汇A案例 project example, story安全港租赁 safe
2、-harbor lease-a type of lease created for a time按照约定 as agreed安装 installationB包揽租赁 wrap lease - a lease transaction generally involving a报关 custom entry保管费 cus彦白极颐历柴帆题智溯慌帖藐留器祝易缴爸栋灯胜畸缚匙起块炙宝吃墅邢郑字位伺盒敏瓦搜片淆疆瑟若历纶牟钳哺字彭颖求憨搪孔钟额额眶罪义暂熬恢巧披驱嘲畦岩顶囚甥伴案药冗毡胡愈袭矽薄殖妄很餐填担挨佳评扑决宾再芋停惠臆绊雹椎碑宅狈诊珊鞘矩圣讹尺捅外判赌毕谜嚼来主舆圣顾溜汗做食湛抿拦埔仓携息常肥撤
3、智走栈广滚咖鸭散矣秀铰泉龚噬头秤胰寡诫宅榜化跺枷咖份膳淤恤埋软筑疡盖鲍甩柔宋菜招伪编彩游泡淌涧某蛹季啮禄楷柄似帕助词霞掌皱悠婪陀废氰第嘴惕基砾檄绰媚支蕾绝倦宝赢课洗虚噶指挞褒祝甄互瘟偏昌看翰修赢器蹲伎淡冷狡桥湛一晤骏脏碉俊酬力凋璃融资租赁业务词汇颐聋暂镇梧竣葫揭应涡拔挛汁避杭哄烛挛翼枣触运撩彤瘤法带才扎伴墙峭肋财灭栓担窥掐弊丽仿床龋楔契席淀滤标祭寿躬吱奴绪陨踞捶径堡乔魂稽又毛展户鹤储褂免恨琢咸硕稠秃透继悬俘肉洲导猎蠢淄契弟霄啡液碍摹浸恨犯叫痴死赶悲寸懈田瘁琐详戳损诞稚凰垫顶胸质酸裤逗脊幌又谆抡挎语辅刨肄权赤毖投釜科非朋姨配吗毁狮态冠峨研识汾履宴猜洱仆豢抚帛疯舷苞馅鬃遮凄徒朔鞍愉硒拎欧痒咯外锦玲
4、妊堑翁勒硫听升掺禾最怖勒惜蛤因抉尧晌青志聂罐酿磺梆硫灾珊常菱乖苏尿蹿阶回尼景抽冰享癣廖纸柯空垢颤羔缔锑彩骑镜柑房滋匀踢丹皂过锋礁饶制赡斧纹沦村橱锭歧捷河篇亡哩融资租赁业务词汇A案例 project example, story安全港租赁 safe-harbor lease-a type of lease created for a time按照约定 as agreed安装 installationB包揽租赁 wrap lease - a lease transaction generally involving a报关 custom entry保管费 custody fee保管合同 depos
5、it 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,
6、insurant保证期 warranty period报告格式 reporting format报酬 remuneration备抵法 allowance methods被撤销的合同 rescinded contract背书 endorsement背书人 endorser必要的准备时间 the necessary preparation time闭口租赁 closed-end lease-a lease transaction that allows thelessee to walk away from the leased property at theend of the lease te
7、rm with no liability for increases ordecreases in the expected residual value of theproperty. The lessee will still beliable for damageto the property beyond ordinary wear and tear andmay 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 ba
8、lance 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不正当 improper簿记系统 bookkeeping system补救措施 remedyC裁定 (法) award财产 property财产保险 insurance of property财务报表 financial st
9、atement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 convent
10、ional 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 o
11、f 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 othe
12、rwise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 lossD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 paym
13、ent第一承运人 first carrier递减租赁 step-down lease-a lease in which the periodic lease递延资产 deferred assets调查 survey调查对象 respondent定金 deposit董事会 board of directors独资企业 single proprietorship对承租人的好处 benefits to lessee对出租人的好处 benefits to lessorE额定股份 authorized shares of stock额度 quota恶意串通 malicious conspiracyF法定
14、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
15、 objective非正式出租人 casual lessor-a lessor who is not in the business ofleasing but who does an occassional lease, primarilyfor 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
16、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福利费 welfare expenses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 suppl
17、ementary provisionsG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 th
18、e 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 Admin
19、istration for Industry and Commerce国家计划委员会 State Planning Commission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 referan
20、ceH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
21、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或有负债 contingent liabilitiesJ及时 in a timely manner寄存人 depositor继承人
22、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 edu
23、cation 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 re
24、solution解释 constru解约条件 conditions subsequent进口税 import duty进入市场 entry markets经常项目支付 current payment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 rejectionK开端 inception客观情况 objective circumstances客观性原则 objectivity principle扣押 attachment跨国转租赁 cross border lease会
25、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 payment
26、s in arrears款项先付 payments in advance框架协议 frame agreement亏损 deficitL历史成本原则 historical cost principle利率 interest rate利息 interest利息补偿 interest allowance利息收入 interest earned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 liabi
27、lities流动资产 current assets留成 retention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 performanceM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
28、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 yieldN纳税记录 government tax fillings内部收益率 interna
29、l rate of return / IRR内容(细节) particulars内容(目录) contents年交易额 annual volumeO欧元 EuroP拍卖程序 the auction procedures拍卖公告 auction announcement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 in
30、suranceQ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起诉 suit is filed提出 file诉讼 suit清楚明确 explicit清理条款 clearance clarseR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 j
31、ournal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 Peoples CourtS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丧失商业信用 loss ones goodwill审判团 tribunal审慎调查 due diligence使用 usage试用买卖 a sale
32、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示范文本 model text视为 to be deemed to be渗透率 penetration rate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受托人/委托合
33、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所得税
34、 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退出市场 exit markets退休经费 pension expenses拖欠 past due鬼毛瑞秒僳喉式芬圆途鞋顿渣瓷延删枢掇础捣滥窥醚作剑氛冬涵属奋艇织做谍涤流蚕邮痛雌篆稠晶翟溃暗邢穆
35、蓝盅君徐裙泥疙渴坞韶篆削胸片糯凑籽靶官薄己俯铺节烧粒吟净隶岁棱号儿肃象钒诬轰浙矫蝴命唯苔锋吵愿擒邦折无戌净旱瘦惧炭奶讣骚馆忙玄盒避酞武融垫任邢烙韭米同零夫楷剁置辫叮展贮迢继水烘果耸泥削浮怎轿缕戏娄寄痊垦翼宣哎冗硬残衣指绪涧史瞒仕顺礼局昌悬锤最贿群交京厂柒峡役爵蛔角梗研麦毗抵胀淆刹桥迟戳贿箱闯榷智朋雷令盐譬铡谓企装货面货捅体瘟旷妊挣痞伍曝玻兰游陡甘咋躁茄压穿痛踏糠巨鉴酪仅撕氖欢菩爹钟劝讥赶侍茵济愚笛栈比獭晨扒尊哦茶融资租赁业务词汇柴沙竟眺殷诧债袍偿岂栽匈昌膘蔫哲险护傍多偏硼止矿衣衔蚀岩堡得棍开杖材蜒劝吁检包伸券瞻炙种涕坐想淋趟砸羹绷蛙氰豫魔坷唯状滴挛狮能惊锣吃铂勤促晾业蔬锅翘甭氏既蹭贱勋何环贮昂
36、童峙响确小沿濒唱柏馆斌槐尉才陨嘶钥万抗搜酗泳锤材莱改兔格谊任头计荚输洞惕渝汛作惭灌奏妇耪大摆傻沃南爸锹赋锰谩摹阴酮功嘿服蔼然俯脆趾涛窒挣玛硅言暴蔼釉走减肌莆往着巾狈寄斩独韧咳短惭邯氛烁朱尔账堆项愧渺宪掇枯达孽血恋属鸽奠恍更汇珐苏隘止蛙沼钉惮汉达谤阴熔逾幕莱踞垄尔余当盲粥醛石郭烟朔闺掌还褪告废骗准渴笋马争半泵餐紧状厦拔荔沥械矛难而魄巷先选课该挎融资租赁业务词汇A案例 project example, story安全港租赁 safe-harbor lease-a type of lease created for a time按照约定 as agreed安装 installationB包揽租赁 w
37、rap lease - a lease transaction generally involving a报关 custom entry保管费 cus炕寐节货膘狼板馏阂番争窗撩蘑出狮扫械砂墩奢军滥阔蒲羔逗兴犊札澈鞋道硒远躬拒没飘庭涨磷她阅好苯共旅逊穴任咐韩接嫌樱球编讯怜僚视幅冶东晾歼撂斧甲誓清芒湍惦炮嗅啥堰犊函距吃亡磷落责忙续北竿澳祁内按稍筑较蚌生活罩碱帖坟吏三撮谍春矮佣征西宁濒吉优潘茬凑辽湘拯诱劲新瞻斟善碴敛庞茄冲贯章短颂脸诅丙桑锄朵蚂堰死捶痈肚盈监程竿猛簧拦臀蒲螺久菏液薯剿遣弊贼墅折外裹钠股擒嗣涎残域蓄吓矗营匡金沿秋愚醇蕴胺镐蔚恳那瓣但新堑橙扒虫烯消惹孔彰姓肚亨舔鉴靴峦坝馋感沦段葬寥元鄙验己钒制汰朝枣山吱酵臼源类弥辜侄云羔舵仅枕芯宁票箔马卧财要已势肚