| W | | | | | | | |
| | | | | | | | |
| 外汇(转)贷款登记证 | | | foreign exchange sub-loan registration certificate |
| | | | | | | | |
| 外经贸部 | | | | Ministry of Foreign Trade and Economic Cooperation |
| | | | (MOFTEC) | | | |
| 外债登记证 | | | foreign loan registration certificate | |
| | | | | | | | |
| 未分配利润 | | | unallocated profit | | | |
| 未结束租赁 | | | executory lease--a lease that has not been fully |
| | | | performed by the parties to it. | | |
| | | | | | | | |
| 违背 | | | | counter to | | | | |
| 违法行为 | | | | illegal acts | | | |
| 违反 | | | | violate | | | | |
| 违约 | | | | default | | | | |
| 违约方 | | | | defaulting party | | | |
| 违约金 | | | | break a contract fine | | | |
| 违约救济 | | | | default remedies | | | |
| 违约事件 | | | | event of default | | | |
| | | | | | | | |
| 无偿 | | | | gratuitous | | | | |
| 无偿转让财产 | | | assigns property without consederetion | |
| | | | | | | | |
| 无形资产 | | | | intangible assets | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| X | | | | | | | |
| | | | | | | | |
| 瑕疵 | | | | defect | | | | |
| | | | | | | | |
| 先进先出 | | | | first in, first out | | | |
| | | | | | | | |
| 现金流量 | | | | cash flow | | | | |
| 现金流量表 | | | statement of cash flow | | |
| | | | | | | | |
| 现值 | | | | present value | | | |
| | | | | | | | |
| 向银行借款 | | | bank loan | | | | |
| | | | | | | | |
| 项目 | | | | project | | | | |
| 项目建议书 | | | request for proposal | | | |
| 项目融资 | | | | project financing | | | |
| | | | | | | | |
| 销货成本 | | | | cost of goods sold | | | |
| | | | | | | | |
| 消费者租赁 | | | consumer lease--generally, a lease which has as its |
| | | | primary purpose, personal, family or household |
| | | | purposes. In some places, certain agricultural leases |
| | | | may be considered consumer leases. | |
| | | | | | | | |
| 效力 | | | | validity | | | | |
| | | | | | | | |
| 销售费用 | | | | selling expense | | | |
| 销售税 | | | | sales tax | | | | |
| | | | | | | | |
| 行政开支 | | | | administration expense | | |
| 行政法规 | | | | administrative regulations | | |
| 行政管理部门 | | | administrative authority | | |
| | | | | | | | |
| 信贷申请书 | | | credit application | | | |
| 信贷质量 | | | | credit quality | | | |
| | | | | | | | |
| 选择权 | | | | option | | | | |
| | | | | | | | |
| 虚假情况 | | | | false information | | | |
| | | | | | | | |
| 续租 | | | | renew the lease | | | |
| | | | | | | | |
| | | | | | | | |
| Y | | | | | | | |
| | | | | | | | |
| 验收 | | | | acceptance | | | |
| | | | | | | | |
| 业绩 | | | | performance | | | |
| | | | | | | | |
| 溢价 | | | | premium | | | | |
| | | | | | | | |
| 一致性原则 | | | consistency principle | | | |
| | | | | | | | |
| 意向书 | | | | letter of intent(LoI) | | | |
| | | | | | | | |
| 银行费 | | | | bank charge | | | |
| 银行往来帐 | | | bank reconciliation sheet | | |
| | | | | | | | |
| 印花税 | | | | stamp duty | | | |
| | | | | | | | |
| 应付抵押贷款 | | | mortgages payable | | | |
| 应付福利费 | | | welfare benefits payable | | |
| 应付工资 | | | | accrued payrolls | | | |
| 应付票据 | | | | bills payable | | | |
| 应付债券 | | | | debentures payables | | | |
| 应付帐款 | | | | accounts payable | | | |
| 应计 | | | | accrued | | | | |
| 应收补贴款 | | | government subsidies receivable | | |
| 应收票据 | | | | biills receivable | | | |
| 应收债券折价 | | | discount on bonds payable | | |
| 应收帐款 | | | | accounts receivable | | | |
| | | | | | | | |
| 营业税 | | | | business tax | | | |
| 营业执照 | | | | business license | | | |
| | | | | | | | |
| 盈余公积 | | | | reserved surplus | | | |
| | | | | | | | |
| 业务合同 | | | | business contract | | | |
| 业务招待费 | | | entertainment expense | | |
| | | | | | | | |
| 友好解决 | | | | amicable settle | | | |
| 友好协议 | | | | amicable agreement | | | |
| | | | | | | | |
| 优惠利率 | | | | prime interest rate | | | |
| 优惠政策 | | | | preferential policy | | | |
| | | | | | | | |
| 有时(不经常) | | | from time to time | | | |
| 有限责任公司 | | | limited liability company | | |
| | | | | | | | |
| 余额 | | | | outstanding balance; portfolio size | |
| | | | | | | | |
| 预付 | | | | prepayment | | | |
| 预付款 | | | | advance payment | | | |
| 预收 | | | | precollecte | | | |
| 预收帐款 | | | | advances from customers | | |
| 预提费用 | | | | withheld expenses | | | |
| | | | | | | | |
| 原始记录薄 | | | book of original entry | | | |
| 原始凭证 | | | | source document | | | |
| | | | | | | | |
| (由当事人)约定 | | | to be agreed upon by parties | | |
| 约定不明确 | | | not explicitly stipulated | | |
| | | | | | | | |
| 运营成本 | | | | operating cost | | | |
| 运营费用 | | | | operating expense | | | |
| 运营收入 | | | | operating revenue | | | |
| 运输 | | | | carriage | | | | |
| | | | | | | | | |
| | | | | | | | |
| Z | | | | | | | |
| | | | | | | | |
| 再保险 | | | | reinsurance | | | |
| | | | | | | | |
| 自然人 | | | | natural person | | | |
| | | | | | | | |
| 赞助支出 | | | | donation payment | | | |
| | | | | | | | |
| 增缴资本 | | | | additional pay-in capital | | |
| 增值税 | | | | value-added tax | | | |
| | | | | | | | |
| 债券 | | | | bond | | | | |
| 债权人 | | | | creditor | | | | |
| 债务人 | | | | debtor | | | | |
| | | | | | | | |
| 占有 | | | | possess | | | | |
| | | | | | | | |
| 章程 | | | | charter | | | | |
| | | | | | | | |
| 帐单 | | | | account charge | | | |
| | | | | | | | |
| 招标公告 | | | | announcement of an invitation to tender | |
| 招股说明书 | | | share prospectuses | | | |
| 招投标程序 | | | the procedures for the invitation and submission |
| 招投标买卖 | | | a sale by tender | | | |
| | | | | | | | |
| 争议 | | | | dispute | | | | |
| | | | | | | | |
| 证明 | | | | evidance | | | | |
| 证券化 | | | | securitisation | | | |
| | | | | | | | |
| 执行 | | | | enforce | | | | |
| | | | | | | | |
| 质押 | | | | pledge | | | | |
| | | | | | | | |
| 直接冲销法 | | | direct write off method | | |
| 直接租赁 | | | | direct lease--a non-leveraged lease, i.e. a lease |
| | | | wherein equipment is acquired without use of any |
| | | | recourse debt; also known as a single-investor lease. |
| | | | | | | | |
| 指导原则 | | | | guideline | | | | |
| | | | | | | | |
| 制造厂家出租人 | | | manufacturer lessor--a lessor who is a divison or a |
| | | | wholly owned subsidiary of a manufacturer. | |
| | | | | | | | |
| 主租赁 | | | | master lease --- a lease comprised of two parts: |
| | | | (1) a document which sets forth the general terms and |
| | | | conditions applicable to all subsequent leases between |
| | | | the parties and | | | |
| | | | (2) one or more schedules in which various leased |
| | | | property is added. | | | |
| | | | | | | | |
| 滞纳金 | | | | overdue fine | | | |
| 知识产权 | | | | intellectual property | | | |
| | | | | | | | |
| 折旧 | | | | depreciation | | | |
| | | | | | | | |
| 折现率 | | | | discount rate | | | |
| 折现租赁 | | | | discounted lease--a lease which is transferred to a |
| | | | funding source at price reflecting the discounting of the |
| | | | lease payments to present value. | |
| | | | | | | | |
| 资本租赁 | | | | capital lease--a lease for accounting and financial |
| | | | statement purposes which must be shown on the |
| | | | balance sheet of the lessee as a capital liability of |
| | | | the lessee. | | | |
| | | | | | | | |
| 资本公积 | | | | reserves | | | | |
| | | | | | | | |
| 资产负债比 | | | debt-to-equity ratio--the ratio of borrowings to capital |
| | | | investment in either an asset or a business. |
| 资产负债表 | | | balance sheet | | | |
| | | | | | | | |
| 咨询费 | | | | consulting fee | | | |
| | | | | | | | |
| | | | | | | | |
| 中国人民银行 | | | People's Bank of China | | |
| 中国外商投资企业协会 | | China Association of Enterprises with Foreign |
| | | | Investments | | | |
| | | | | | | | |
| 终止协议 | | | | termination agreement | | |
| | | | | | | | |
| 中外合资经营企业 | | | Sino-foreign equity JV | | |
| 中外合作经营企业 | | | Sino-foreign contractual JV | | |
| | | | | | | | |
| 中止 | | | | suspend | | | | |
| | | | | | | | |
| 终止 | | | | dischage | | | | |
| | | | | | | | |
| 仲裁裁决 | | | | arbitral award | | | |
| 仲裁机构 | | | | arbitral institution | | | |
| | | | | | | | |
| 重大过失 | | | | gross negligence | | | |
| 重大误解 | | | | major mistake | | | |
| | | | | | | | |
| 主张 | | | | assert | | | | |
| | | | | | | | |
| 住房基金 | | | | housing fund | | | |
| | | | | | | | |
| 注销 | | | | write off | | | | |
| | | | | | | | |
| 专用帐户 | | | | designated account | | | |
| | | | | | | | |
| 转租赁 | | | | sublease | | | | |
| 转租承租人 | | | sublessee | | | | |
| 转租出租人 | | | sublessor | | | | |
| | | | | | | | |
| 资本租赁 | | | | capital lease--a lease for accounting and financial |
| | | | statement purposes which must be shown on the |
| | | | balance sheet of the lessee as a capital liability of the |
| | | | lessee. Compare operating lease. | |
| | | | | | | | |
| 总分类帐 | | | | general ledger | | | |
| 总会计师 | | | | chief accountant | | | |
| 总资产报酬率 | | | return on total assets (ROA) | | |
| 总租赁 | | | | gross lease--a lease in which the lessor is liable for |
| | | | insurance, property taxes, maintenance expenses |
| | | | and the like. | | | |
| | | | | | | | |
| 租购 | | | | hire-purchase | | | |
| 租赁成本 | | | | leasing principal | | | |
| 租赁方案 | | | | lease proposal | | | |
| 租赁设备 | | | | leased equipment | | | |
| 租赁物 | | | | leased things | | | |
| 租赁物件 | | | | leased articles | | | |
| 租赁物件明细表 | | | leasing registor | | | |
| 租赁业委员会 | | | Leasing Business Committee | | |
| 租赁资产 | | | | leased property | | | |
| 租赁总协议 | | | master lease agreement | | |
| | | | | | | | |
| 租金 | | | | lease repayment | | | |
| 租金不固定的租赁 | | | variable payment lease | | |
| 租金进成本 | | | rent is deducted | | | |
| 租金拖欠 | | | | rent arrearage | | | |
| | | | | | | | |
| 租期 | | | | lease term | | | |
| 租期不固定的租赁 | | | variable term lease | | | |
| | | | | | | | |
| 最高人民法院 | | | the Supreme People's Court of China | |
| 最终用户 | | | | end user | | | | |
| | | | | | | | |
| 遵循诚信原则 | | | abide by the principle of good faith | |
| 遵循公平原则 | | | abide by the principle of fairness |