| 融资租赁业务常用词汇，汉英对照 | |
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| 案例 | | | | project example, story | | |
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| 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. | |
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| 按照约定 | | | as agreed | | | | |
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| 安装 | | | | installation | | | |
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| 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. | | | |
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| 报关 | | | | custom entry | | | |
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| 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 | | | |
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| 保税区 | | | | trade free zone | | | |
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| 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 | | | |
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| 保险人(保险公司) | | | insurer | | | | |
| (被)保险人 | | | insured, insurant | | | |
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| 保证期 | | | | warranty period | | | |
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| 报告格式 | | | | reporting format | | | |
| 报酬 | | | | remuneration | | | |
| 备抵法 | | | | allowance methods | | | |
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| 被撤销的合同 | | | rescinded contract | | | |
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| 背书 | | | | endorsement | | | |
| 背书人 | | | | endorser | | | | |
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| 必要的准备时间 | | | the necessary preparation time | | |
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| 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. | |
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| 币种 | | | | currency | | | | |
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| 变现 | | | | liquidate | | | | |
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| 变更 | | | | modify,modification,amend | | |
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| 标的物 | | | | subject matter | | | |
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| 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 | | |
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| 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 | | | | |
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| 簿记系统 | | | | bookkeeping system | | | |
| 补救措施 | | | | remedy | | | | |
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| 裁定 (法) | | | | award | | | | |
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| 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 | | | |
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| 财政部 | | | | Ministry of Finance | | | |
| 阐明 | | | | elucidate | | | | |
| 残值 | | | | residual value | | | |
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| 仓单 | | | | warehouse receipt | | | |
| 仓储费 | | | | warehousing charge | | | |
| 仓储合同 | | | | warehousing contract | | | |
| 仓储物 | | | | stored goods | | | |
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| 常规融资租赁 | | | conventional finance lease | | |
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| 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 | | | |
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| 超越权限 | | | | ultra vires | | | | |
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| 城市建设附加费 | | | city development surcharge | | |
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| 承包人 | | | | contractor | | | | |
| 总承包人 | | | general contractor | | | |
| 发包人 | | | | employer | | | |
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| 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 | | | |
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| 成功的案例 | | | successful story | | | |
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| 撤回 | | | | withdrawn | | | | |
| 撤销 | | | | revoke, rescind | | | |
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| 抽逃资金 | | | | surreptitiously withdrawn funds | | |
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| 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 | |
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| 处分 | | | | disposal | | | | |
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| 出卖人 | | | | supplier | | | | |
| 出让人 | | | | transferor | | | | |
| (受让人) | | | (transferee) | | | |
| 出租 | | | | rental | | | | |
| 出租人 | | | | lessor | | | | |
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| 催告 | | | | remind | | | | |
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| 存货人 | | | | bailor | | | | |
| 充分披露原则 | | | full disclosure principle | | |
| 存货 | | | | inventory | | | | |
| 存货盘亏 | | | | inventories loss | | | |
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| 打包租赁 | | | | bundled lease--a lease in which the lossor pays for |
| | | | taxes, insurance and maintenance on the leased |
| | | | equipment. | | | |
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| 代理人 | | | | agent | | | | |
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| 贷款人 | | | | lender | | | | |
| (借款人) | | | | (borrower) | | | |
| 贷记 | | | | credit | | | | |
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| 担保 | | | | security | | | | |
| 担保法 | | | | security law | | | |
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| 道德义务 | | | | moral duty | | | |
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| 到期利息 | | | | interest due | | | |
| 到期债权 | | | | matured claim | | | |
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| 等额租金 | | | | level payment | | | |
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| 第一承运人 | | | first carrier | | | |
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| 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. | | | |
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| 递变租金租赁 | | | stepped payment lease | | |
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| 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. | | | | |
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| 抵押担保 | | | | encumbrance | | | |
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| 调查 | | | | survey | | | | |
| 调查对象 | | | | respondent | | | |
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| 定金 | | | | deposit | | | | |
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| 董事会 | | | | board of directors | | | |
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| 独资企业 | | | | single proprietorship | | | |
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| 短期租赁 | | | | short-term lease--generally, a lease of less than three |
| | | | years. | | | | |
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| 对承租人的好处 | | | benefits to lessee | | | |
| 对出租人的好处 | | | benefits to lessor | | | |
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| 额定股份 | | | | authorized shares of stock | | |
| 额度 | | | | quota | | | | |
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| 恶意串通 | | | | malicious conspiracy | | | |
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| 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 | | | |
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| 法人 | | | | fictitious person | | | |
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| 发行债券 | | | | issuance of bonds | | | |
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| 防洪基金 | | | | flood prevention surcharge | | |
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| 妨碍租赁的原因 | | | objections to leasing | | | |
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| 放弃 | | | | migration away from, waive | | |
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| 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. | |
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| 废止 | | | | to be repealed | | | |
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| 费用 | | | | expenses | | | | |
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| 分类帐户 | | | | ledger account | | | |
| 分包 | | | | subcontract | | | |
| 分配 | | | | distribution | | | |
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| 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 | | | |
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| 风险租赁 | | | | venture lease | | | |
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| 扶贫 | | | | poverty relief | | | |
| 扶养义务 | | | | an obligation to maintain … | | |
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| 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. |
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| 福利费 | | | | welfare expenses | | | |
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| 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. | | | |
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| 复式记帐法 | | | double entry system | | | |
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| 附加费 | | | | surcharge | | | | |
| 附加税 | | | | surtax | | | | |
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| 付款 | | | | payment | | | | |
| 付款条件 | | | | payment term | | | |
| 付款人 | | | | payer | | | | |
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| 负债 | | | | liabilities | | | | |
| 负责人 | | | | responsible person | | | |
| 负债与股东权益之比 | | | debt to net worth | | | |
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| 附则 | | | | supplementary provisions |