（业务管理）融资租赁业务
常用词汇
融资租赁业务常用词汇，汉英对照 w-z
http://2004-12-123:18:00中国路面机械网
W
外汇(转)贷款登记证 foreignexchangesub-loanregistrationcertificate
外经贸部 MinistryofForeignTradeandEconomicCooperation
(MOFTEC)
外债登记证 foreignloanregistrationcertificate
未分配利润 unallocatedprofit
未结束租赁 executorylease--aleasethathasnotbeenfully
performedbythepartiestoit.
违背 counterto
违法行为 illegalacts
违反 violate
违约 default
违约方 defaultingparty
违约金 breakacontractfine
违约救济 defaultremedies
违约事件 eventofdefault
无偿 gratuitous
无偿转让财产 assignspropertywithoutconsederetion
无形资产 intangibleassets
X
瑕疵 defect
先进先出 firstin,firstout
现金流量 cashflow
现金流量表 statementofcashflow
现值 presentvalue
向银行借款 bankloan
项目 project
项目建议书 requestforproposal
项目融资 projectfinancing
销货成本 costofgoodssold
消费者租赁 consumerlease--generally,aleasewhichhasasits
primarypurpose,personal,familyorhousehold
,certainagriculturalleases
maybeconsideredconsumerleases.
效力 validity
销售费用 sellingexpense
销售税 salestax
行政开支 administrationexpense
行政法规 administrativeregulations
行政管理部门 administrativeauthority
信贷申请书 creditapplication
信贷质量 creditquality
选择权 option
虚假情况 falseinformation
续租 renewthelease
Y
验收 acceptance
业绩 performance
溢价 premium
壹致性原则 consistencyprinciple
意向书 letterofintent(LoI)
银行费 bankcharge
银行往来帐 bankreconciliationsheet
印花税 stampduty
应付抵押贷款 mortgagespayable
应付福利费 welfarebenefitspayable
应付工资 accruedpayrolls
应付票据 billspayable
应付债券 debenturespayables
应付帐款 accountspayable
应计 accrued
应收补贴款 governmentsubsidiesreceivable
应收票据 biillsreceivable
应收债券折价 discountonbondspayable
应收帐款 accountsreceivable
营业税 businesstax
营业执照 businesslicense
盈余公积 reservedsurplus
业务合同 businesscontract
业务招待费 entertainmentexpense
友好解决 amicablesettle
友好协议 amicableagreement
优惠利率 primeinterestrate
优惠政策 preferentialpolicy
有时(不经常) fromtimetotime
有限责任公司 limitedliabilitycompany
余额 outstandingbalance;portfoliosize
预付 prepayment
预付款 advancepayment
预收 precollecte
预收帐款 advancesfromcustomers
预提费用 withheldexpenses
原始记录薄 bookoforiginalentry
原始凭证 sourcedocument
(由当事人)约定 tobeagreeduponbyparties
约定不明确 notexplicitlystipulated
运营成本 operatingcost
运营费用 operatingexpense
运营收入 operatingrevenue
运输 carriage
Z
再保险 reinsurance
自然人 naturalperson
赞助支出 donationpayment
增缴资本 additionalpay-incapital
增值税 value-addedtax
债券 bond
债权人 creditor
债务人 debtor
占有 possess
章程 charter
帐单 accountcharge
招标公告 announcementofaninvitationtotender
招股说明书 shareprospectuses
招投标程序 theproceduresfortheinvitationandsubmission
招投标买卖 asalebytender
争议 dispute
证明 evidance
证券化 securitisation
执行 enforce
质押 pledge
直接冲销法 directwriteoffmethod
直接租赁 directlease--anon-leveragedlease,
whereinequipmentisacquiredwithoutuseofany
recoursedebt;alsoknownasasingle-investorlease.
指导原则 guideline
制造厂家出租人 manufacturerlessor--alessorwhoisadivisonora
whollyownedsubsidiaryofamanufacturer.
主租赁 masterlease---aleasecomprisedoftwoparts:
(1)adocumentwhichsetsforththegeneraltermsand
conditionsapplicabletoallsubsequentleasesbetween
thepartiesand
(2)oneormoreschedulesinwhichvariousleased
propertyisadded.
滞纳金 overduefine
知识产权 intellectualproperty
折旧 depreciation
折现率 discountrate
折现租赁 discountedlease--aleasewhichistransferredtoa
fundingsourceatpricereflectingthediscountingofthe
leasepaymentstopresentvalue.
资本租赁 capitallease--aleaseforaccountingandfinancial
statementpurposeswhichmustbeshownonthe
balancesheetofthelesseeasacapitalliabilityof
thelessee.
资本公积 reserves
资产负债比 debt-to-equityratio--theratioofborrowingstocapital
investmentineitheranassetorabusiness.
资产负债表 balancesheet
咨询费 consultingfee
中国人民银行 People'sBankofChina
中国外商投资企业协会 ChinaAssociationofEnterpriseswithForeign
Investments
终止协议 terminationagreement
中外合资运营企业 Sino-foreignequityJV
中外合作运营企业 Sino-foreigncontractualJV
中止 suspend
终止 dischage
仲裁裁决 arbitralaward
仲裁机构 arbitralinstitution
重大过失 grossnegligence
重大误解 majormistake
主张 assert
住房基金 housingfund
注销 writeoff
专用帐户 designatedaccount
转租赁 sublease
转租承租人 sublessee
转租出租人 sublessor
资本租赁 capitallease--aleaseforaccountingandfinancial
statementpurposeswhichmustbeshownonthe
balancesheetofthelesseeasacapitalliabilityofthe
.
总分类帐 generalledger
总会计师 chiefaccountant
总资产报酬率 returnontotalassets(ROA)
总租赁 grosslease--aleaseinwhichthelessorisliablefor
insurance,propertytaxes,maintenanceexpenses
andthelike.
租购 hire-purchase
租赁成本 leasingprincipal
租赁方案 leaseproposal
租赁设备 leasedequipment
租赁物 leasedthings
租赁物件 leasedarticles
租赁物件明细表 leasingregistor
租赁业委员会 LeasingBusinessCommittee
租赁资产 leasedproperty
租赁总协议 masterleaseagreement
租金 leaserepayment
租金不固定的租赁 variablepaymentlease
租金进成本 rentisdeducted
租金拖欠 rentarrearage
租期 leaseterm
租期不固定的租赁 variabletermlease
最高人民法院 theSupremePeople'sCourtofChina
最终用户 enduser
遵循诚信原则 abidebytheprincipleofgoodfaith
遵循公平原则 abidebytheprincipleoffairness
