金融租赁英文词汇.doc

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1、A案例projectexample,story安全港租赁safe-harborlease--atypeofleasecreatedforatime undertheUSInternalRevenueCodeforthepurposeof transferringfederaltaxbenefitsfromapartywhocould notusethemtoapartywhocould.按照约定asagreed安装installationB包揽租赁wraplease---aleasetransactiongenerallyinv

2、olvinga leasefromaninvestortoanoperatingleasecompany withasubleasebytheoperatingleasecompanytothe end-userlessee.报关customentry保管费custodyfee 保管合同depositcontract 保管凭证depositreceipt 保管人(保管合同)depositary 保管人(仓储合同)warehouseman保税区tradefreezone保险insurance 保险单policy 保险费insura

3、ncepremiums 保险索赔claim 保险理赔settling 保险，由A投保insurancetobeeffectedbyA 保险由买方自理insurancetobeeffectedbytheBuyers 保险赔偿金insuranceindemnity21保险人(保险公司)insurer (被)保险人insured,insurant保证期warrantyperiod报告格式reportingformat 报酬remuneration 备抵法allowancemethods被撤销的合同rescindedcontract背书

4、endorsement 背书人endorser必要的准备时间thenecessarypreparationtime闭口租赁closed-endlease--aleasetransactionthatallowsthe lesseeto"walkaway"fromtheleasedpropertyatthe endoftheleasetermwithnoliabilityforincreasesor decreasesintheexpectedresidualvalueofthe property.Thelesseewillsti

5、llbeliablefordamage tothepropertybeyondordinarywearandtearand mayormaynothaveapurchaseoption.币种currency变现liquidate变更modify,modification,amend标的物subjectmatter表外offbalancesheet 表外融资offbalancesheetfinancing 表外租赁offbalancesheetlease 表外贷款offbalancesheetloan不可撤消信用证irrevoca

6、bleletterofcredit 不完整租赁brokenlease--afinancingtreatedasaleasefor accountingpurposesandaloanfortaxpurposes; alsoknownasanoff-balancesheetloan,see-through 21lease;syntheticlease. 不正当improper簿记系统bookkeepingsystem 补救措施remedyC裁定(法)award财产property 财产保险insuranceofproperty 财

7、务报表financialstatement 财务报告financialreport 财务费用financeexpense 财务会计financialaccounting 财务公司Capitalcompany 财务收入financeincome 财务年度fiscalyear 财务状况financialposition财政部MinistryofFinance 阐明elucidate 残值residualvalue仓单warehousereceipt 仓储费warehousingcharge 仓储合同warehousingcontra

8、ct 仓储物storedgoods常规融资租赁conventionalfinancelease长期负债long-termliabilities 长期借款long-termdebts 长期投资long-terminvestments 长期应付款long-termp