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 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被撤销的合同 rescinded contract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 liabletherefor

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 maliciousconspiracy

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 legallybinding

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 illegallyintervenetherein

非法目的 illegalobjective

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