1、融資租賃英文術(shù)語（一）A案例projectexample,story安全港租賃safe-harborlease-atypeofleasecreatedforatimeundertheUSInternalRevenueCodeforthepurposeoftransferringfederaltaxbenefitsfromapartywhocouldnotusethemtoapartywhocould.按照約定asagreed安裝installationB包攬租賃wraplease-aleasetransactiongenerallyinvolvingaleasefromaninvestorto

2、anoperatingleasecompanywithasubleasebytheoperatingleasecompanytotheend-userlessee.報關(guān)customentry保管費custodyfee保管合同depositcontract保管憑證depositreceipt保管人（保管合同）depositary保管人（倉儲合同）warehouseman保稅區(qū)tradefreezone保險insurance保險單policy保險費insurancepremiums保險索賠claim保險理賠settling保險，由A投保insurancetobeeffectedbyA保險由買方自理

3、insurancetobeeffectedbytheBuyers保險賠償金insuranceindemnity保險人（保險公司）insurer（被）保險人insured,insurant保證期warrantyperiod報告格式reportingformat報酬remuneration備抵法allowancemethods被撤銷的合同rescindedcontract背書endorsement背書人endorser必要的準(zhǔn)備時間thenecessarypreparationtime閉口租賃closed-endlease-aleasetransactionthatallowsthelesseet

4、o"walkaway"fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueoftheproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.幣種currency變現(xiàn)liquidate變更modify,modification,amend標(biāo)的物

5、subjectmatter表夕卜offbalancesheet表夕卜融資offbalancesheetfinancing表夕卜租賃offbalancesheetlease表夕卜貸款offbalancesheetloan不可撤¥肖彳t用證irrevocableletterofcredit不完整租賃brokenlease-afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasanoff-balancesheetloan,see-throughlease;syntheticlease.

6、不正當(dāng)improper簿記系統(tǒng)bookkeepingsystem補救才普施remedyC裁定（法）award財產(chǎn)property財產(chǎn)保險insuranceofproperty財務(wù)報表financialstatement財務(wù)報告financialreport財務(wù)費用financeexpense財務(wù)會計financialaccounting財務(wù)公司Capitalcompany財務(wù)收入financeincome財務(wù)年度fiscalyear財務(wù)狀況financialposition財政部MinistryofFinance闡明elucidate殘值residualvalue倉單warehouserece

7、ipt倉儲費warehousingcharge倉儲合同warehousingcontract倉儲物storedgoods常規(guī)融資租賃conventionalfinancelease長期負債long-termliabilities長期借款long-termdebts長期投資long-terminvestments長期應(yīng)付款long-termpayables長期資產(chǎn)long-termassets超越權(quán)限ultravires城市建設(shè)附力口費citydevelopmentsurcharge承包人contractor總承包人generalcontractor發(fā)包人employer承擔(dān)損害賠償責(zé)任tobe

8、liablefordamages承擔(dān)違約責(zé)任tobeliableforbreachofcontract承擔(dān)責(zé)任beliabletherefor承諾函commitmentletter承租人lessee承攬合同contractforwork承攬人contractor共同承攬人jointconstractors定作人customer承諾acceptance成功的案例successfulstory撤回withdrawn撤銷revoke,rescind抽逃資金surreptitiouslywithdrawnfunds除當(dāng)事人另有約定的以外unlesspartieshaveagreedotherwise除

9、法律另有規(guī)定外unlessthelawprovidesotherwise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充分披露原貝Ufulldisclosureprinciple存貨inventory存貨盤虧inventorieslossD打包租賃bundledlease-aleaseinwhichthelossorpaysfortaxes,insuranceandmaintenanceontheleasedequipment.代理人agent貸款人lender(借款人)

10、(borrower)貸記credit擔(dān)保security擔(dān)保法securitylaw道德義務(wù)moralduty到期利息interestdue到期債權(quán)maturedclaim等額租金levelpayment第一承運人firstcarrier遞變租金steppedrent-aleaseinwhichtheperiodicleasepaymentsarereducedand/orincreasedatsomepointattheleaseterm.遞變租金租賃steppedpaymentlease遞減租賃step-downlease-aleaseinwhichtheperiodicleasepaym

11、entsarereducedatsomepointintheleaseterm.遞延資產(chǎn)deferredassets遞增租賃step-upleasealeaseinwhichtheperiodicleasepaymentsareincreasedatsomepointintheleaseterm.抵押擔(dān)保encumbrance調(diào)查survey調(diào)查對象respondent定金deposit董事會boardofdirectors獨資企業(yè)singleproprietorship短期租賃short-termlease-generally,aleaseoflessthanthreeyears.對承租人白

12、好處benefitstolessee對出租人的好處benefitstolessorE額定股份authorizedsharesofstock額度quota惡意串通maliciousconspiracyF法定代表人legalrepresentative法定代理人statutoryagent法定地址legaladdress法律地位平等equallegalstatus法律問題legalissue法律約束力legallybinding法人fictitiousperson發(fā)行債券issuanceofbonds防洪基金floodpreventionsurcharge妨礙租賃的原因objectionstole

13、asing放棄migrationawayfrom,waive非法干預(yù)illegallyintervenetherein非法目的illegalobjective非正式出租人casuallessor-alessorwhoisnotinthebusinessofleasingbutwhodoesanoccassionallease,primarilyforthetaxbenefitsoftheleasetransaction.廢止toberepealed費用expenses分類帳戶ledgeraccount分包subcontract分配distribution風(fēng)險risk定價風(fēng)險pricingris

14、k法律風(fēng)險legalrisk收益風(fēng)險yieldrisk稅收風(fēng)險taxrisk信貸風(fēng)險creditrisk資產(chǎn)風(fēng)險assetrisk風(fēng)險租賃venturelease扶貧povertyrelief扶養(yǎng)義務(wù)anobligationtomaintain.浮動禾U率variablerate浮動禾U率租賃floatingratelease-aleaseinwhichtheleasepaymentsmayvaryfromonepaymentperiodtoanother,particularlywhentheyvaryaccordingtochangesinaspecifiedindex;variabler

15、atelease.福禾U費welfareexpenses服務(wù)租賃servicelease-aleaseinwhichthelessorprovidescompleteservice,maintenainceandcarefortheleasedequipment;amaintenancelease;anoperatinglease;agrosslease.復(fù)式t己帳法doubleentrysystem附力費surcharge附力稅surtax付款payment付款條件paymentterm付款人payer負債liabilities負責(zé)人responsibleperson負債與股東權(quán)益之比deb

16、ttonetworth附貝UsupplementaryprovisionsG干預(yù)選擇租賃物interferintheselectionoftheleasedthing杠桿租賃leveragedlease格式條款standardclauses工程勘察、設(shè)計、施工projectsurveying,design,construction（xx日）公布promulgatedon.公開、公平、公正anopen,fairandimpartialmanner公允價值fairvalue公證notarize根據(jù)違約情況dependingonthecircumstancesofthebreach固定資產(chǎn)fixed

17、assets固定資產(chǎn)凈值netfixedassets固定資產(chǎn)清理fixedassetsinliquidation固定資產(chǎn)原價fixedassetsatcost固定租金租賃fixedpaymentlease-aleaseinwhichistheleasepaymentremainsthesamethroughouttheleaseterm.故意willfully故意隱瞞deliberatelyconcealed,willfullyconceal股份上市initialpublicoffering(IPO)股利政策dividentpolicy廣告宣傳費advertisingandpromotione

18、xpenses國家標(biāo)準(zhǔn)Statestandard國家工商行政管理局StateAdministrationforIndustryandCommerce國家計劃委員會StatePlanningCommission國家進出口商品檢驗局StateAdministrationforImportandExportCommodityInspection國家經(jīng)濟貿(mào)易委員會StateCommissionforEconomicandTrade國家外匯管理局StateAdministrationofForeignExchange(SAFE)國家重大建設(shè)工程majorStateconstructionproject國

19、際會計準(zhǔn)貝U委員會InternationalAccountingStandardCommittee國庫券treasurybill過帳記號postreferanceH海關(guān)總署CustomsGeneralAdministration海事法院marinecourt行業(yè)industry行業(yè)標(biāo)準(zhǔn)industrystandard行業(yè)調(diào)查surveyofindustryactivity合法權(quán)益lawfulrightsandinterests合法形式legalform合理的方式reasonablemanner合同的履行performanceofcontract合同的內(nèi)容theparticularsofacon

20、tract合同的效力validityofcontract合同法thecontractlaw合同書形式formofawritteninstrument和解settlement后進后出last-in,last-out壞帳baddebts,badaccounts壞帳準(zhǔn)備allowanceforbadaccounts還款repayment匯兌損失foreigncurrencyexchangeloss匯率exchangerate匯率風(fēng)險exchangeraterisk毀損damage回租leaseback或有出租人casuallessor-alessorwhoisnotinthebusinessofle

21、asingbutwhodoesanoccassionallease,primarityforthetaxbenefitsoftheleasetransaction.或有負債contingentliabilitiesJ及時inatimelymanner寄存人depositor繼承人heir價目表pricelist價款remuneration監(jiān)管supervision監(jiān)督處理supervisionandhandling監(jiān)護人guardian檢驗標(biāo)準(zhǔn)thestandardofinspection檢驗方法themethodofinspection檢驗證書inspectioncertificate減稅t

22、axbenefit減稅證明taxslashcertificate交貨,交付delivery交付日dateofacceptance交易規(guī)模transactionsize交易習(xí)慣usageoftrade教育附加費educationsurcharge結(jié)構(gòu)：租金的構(gòu)成方式將保證能structuring:thedeterminationofaleasepayment獲得定的目標(biāo)收益。structurethatwillpreserveacertaintargetedyield.結(jié)構(gòu)化共享式租賃structuredparticipatinglease(SPL)結(jié)算條款settlementclause借款合同

23、loancontract借款人borrower(貸款人)(lender)解除terminate解決爭議的方法themethodofdisputeresolution解釋constru解約條件conditionssubsequent融資租賃英文術(shù)語(二)金融租賃公司bankleasingcompany-aleasingcompanyaffilliatedwithabankorbankholdingcompany.進口稅importduty進入市場entrymarkets經(jīng)常項目支付currentpayment經(jīng)濟合作和發(fā)展組織OragnizationforEconomicCo-operation

24、andDevelopment(OECD)經(jīng)濟環(huán)境economicenvironment經(jīng)營性租賃operatinglease經(jīng)營狀況businesscircumstances謹(jǐn)慎原貝Uprudentialnorms禁止或限制prohibitorrestrict凈收益netearnings凈損失netloss居間合同brokeragecontract居間活動brokerageactivity居間人broke拒絕rejectionK開端inception開口租賃open-endlease-aleasetransactioninwhichthelesseeguaranteestheresidualv

25、alueoftheequipmentandalsosharesinanyappreciationoftheequipment.看似租賃see-throughlease-afinancingtreatedasaleaseforaccountingpurposesandaloanfortaxpurposes;alsoknownasabrokenlease,off-balancesheetloan,syntheticlease.抗辯thedefence客觀情況objectivecircumstances客觀性原貝Uobjectivityprinciple可撤銷租賃cancellablelease-a

26、leasewhichcanbecencelled(orterminated)bythelesseebeforeitsoriginallyscheduledconclusion.控股公司holdingcompany-acorporationwhichdoesnotactivelyengageinbusinessdirectlyitselfbutwhichratherownsthestockofothercompanieswhicharedirectlyentagedinbusiness.口頭合同oralcontract-averbalcontract,notevidencedbyawritten

27、contract.TheenforcementofanoralcontractcanbeseverlylimitedbytheStatuteofFraudsandpracticalconsiderations.扣押attachment跨國轉(zhuǎn)租賃crossborderlease會計accounting成本會計costaccounting4E贏禾U組織會計non-for-profitaccounting公共會計publicaccounting企業(yè)會計privateaccounting社會會計socialaccounting稅務(wù)會計taxaccounting會計恒等式accountingequati

28、on會計科目表chartofaccounts會計循環(huán)會計要素accountingelement會計制度accountingsystem會計準(zhǔn)貝Uaccountingstandard寬限期graceperiod款項后付paymentsinarrears款項先付paymentsinadvance框架協(xié)、議frameagreement虧損deficitL歷史成本原貝Uhistoricalcostprinciple禾U差spread-thedifferencebetweenwhatalessorpaysforfundingandwhatthelessorsetsastheyieldinaleasetr

29、ansaction.禾U率interestrate禾U息interest禾U息補償interestallowance禾1息收入interestearned聯(lián)邦租賃federalleasing-leasinginwhichthelesseeisanagencyoftheUnitedStatesgovernment.Specialrulesandconsiderationsapply.聯(lián)合承租人co-lessee-anadditionallesseetoalease,whoisusuallyjointlyandseverallyliableontheleasewiththeotherlessee.

30、聯(lián)合租賃jointventurelease連帶責(zé)任jointandseveralliability諒解備忘錄memorandumofunderstanding(MOU)流動比率currentratio流動負債currentliabilities流動資產(chǎn)currentassets留成retention留購租賃dollarbuy-outlease-aleasewithaUS$1.00purchaseoptionattheendoftheleaseterm,orageneralizedreferencetoaleasewithanominalpurchaseoption,whethertheopti

31、onactuallybeUS$1.00orsomeothernominalamount.留置lien律師費attorneyfeesandcosts律師意見書opinionsofcounsel履行地點placeofperformance履行方式methodsofperformance履行期限thetimelimitforperformanceM買賣合同purchasecontract買受人buyer賣主融資vendorfinancing賣主租賃vendorleasing賣主出租人vendorlessor媒介服務(wù)intermediaryservice免除release.from.免除或限制exem

32、ptorlimit免責(zé)條款exemptionclause免稅taxexemption民事權(quán)利義務(wù)civilrightsandobligations民事行為civilacts民事行為能力thecapacityforcivilacts名義禾U率norminalinterestrate明細分類帳subsidiaryledger明確clearlyindicate沒收confiscate目標(biāo)收益targetedyieldN納稅記錄governmenttaxfillings內(nèi)部收益率internalrateofreturn/IRR內(nèi)容（細節(jié)）particulars內(nèi)容（目錄）contents年交易額ann

33、ualvolumeO歐元EuroP拍賣程序theauctionprocedures拍賣公告auctionannouncement盤虧lossondisposal盤盈incomeondisposal貝音償金compensation貝音償損失compensatefortheloss配比原貝Umatchingprinciple平等主體equalparty評價規(guī)范valuedisciplines破產(chǎn)bankruptcy普通責(zé)任險genertalliabilityinsuranceQ期滿expire期末借方余額endingdebitbalances期末貸方余額endingcreditbalances期限

34、屆滿expirationoftimelimit欺詐fraud起租日leasecommencementdate欠租overduerepayment其他規(guī)定miscellaneousstipulations起訴suitisfiled提出file訴訟suit簽字或蓋章signorseal強力口imposeupon方不得將自己的意志強力口給onepartymaynotimposehiswillupon另方theotherparty強制性規(guī)定mandatoryprovisions清楚明確explicit清理條款clearanceclarse清算組織liquidationorganization請求pet

35、ition取得,弄至Uacquire權(quán)責(zé)發(fā)生制accrualbasisofaccounting全支付租賃full-payoutlease-aleasefromwhichthelessorcanreasonablyexpecttoreturnonitsfullinvestmentintheleasedpropertyplustheestimatedcostoffinancingthepropertyoverthetermofthelease,fromrentals,estimatedtaxbenefits,andtheestimatedresidualvalueofthepropertyatth

36、eexpirationoftheinitialtermofthelease.全維修租賃fullmaintenancelease-aleaseinwhichthelessoragreestoprovideforthemaintenance,repairandupkeepoftheequipmentduringtheleaseterm.全服務(wù)租賃fullservicelease-aleaseinwhichthelessoragreestoprovideoneormoreservicesbeyondfrovidingthesimpleuseoftheequipment.全面履行fullperform

37、R日記帳journal購貨日記帳purchasejournal特種日記帳specialjournal通用日t己帳generaljournal現(xiàn)金收入日t己帳cashreceiptsjournal現(xiàn)金支出日t己帳cashdisbursementsjournal銷貨日t己帳salesjournal融資條件financialterms融資租賃financelease二手貨市場secondarymarket人民法院PeoplesCourtS善意bonafide擅自onhisownauthority商品檢驗證書commodityinspectioncertificate商業(yè)廣告commercialadv

38、ertisement商業(yè)秘密tradesecrets商業(yè)租賃businesslease-aleaseinwhichthelesseehasenteredintotheleasetransactionforcommercialpurposes;notaconsumerlease.喪失商業(yè)信用lossonesgoodwill（.日起）施行effectiveasof審判團tribunal審慎調(diào)查duediligence使用usage試用買賣asaleonapproval試用期限aperiodoftimeforapproval涉夕卜合同contractwithaforeignelement生效條件conditionsprecedent失效becomevoid市場價格marketprice實質(zhì)性變更materiallyalter示范文本modeltext視為tobedeemedtobe滲透率penetrationr