融资租赁业务英文词汇

摘自《http://www.FanE.cn 『翻译中国』》

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        
        
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被撤销的合同   rescinded contract    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