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租賃知識

Leasehold theory

融資租賃業務詞匯

A

案例 project example, story

安全港租賃 safe-harbor lease--a type of lease created for a time

按照約定 as agreed

安裝 installation

B

包攬租賃 wrap lease --- a lease transaction generally involving a

報關 custom entry

保管費 custody fee

保管合同 deposit contract

保管憑證 deposit receipt

保管人(保管合同) depositary

保管人(倉儲合同) warehouseman

保稅區 trade free zone

保險 insurance

保險單 policy

保險費 insurance premiums

保險索賠 claim

保險理賠 settling

保險,由A投保 insurance to be effected by A

保險由買方自理 insurance to be effected by the Buyers

保險賠償金 insurance indemnity

保險人(保險公司) insurer

(被)保險人 insured, insurant

保證期 warranty period

報告格式 reporting format

報酬 remuneration

備抵法 allowance methods

被撤銷的合同 rescinded contract

背書 endorsement

背書人 endorser

必要的準備時間 the necessary preparation time

閉口租賃 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.

幣種 currency

變現 liquidate

變更 modify,modification,amend

標的物 subject matter

表外 off balance sheet

表外融資 off balance sheet financing

表外租賃 off balance sheet lease

表外貸款 off balance sheet loan

不可撤消信用證 irrevocable letter of credit

不完整租賃 broken lease--a financing treated as a lease for

不正當 improper

簿記系統 bookkeeping system

補救措施 remedy

C

裁定 (法) award

財產 property

財產保險 insurance of property

財務報表 financial statement

財務報告 financial report

財務費用 finance expense

財務會計 financial accounting

財務公司 Capital company

財務收入 finance income

財務年度 fiscal year

財務狀況 financial position

財政部 Ministry of Finance

闡明 elucidate

殘值 residual value

倉單 warehouse receipt

倉儲費 warehousing charge

倉儲合同 warehousing contract

倉儲物 stored goods

常規融資租賃 conventional finance lease

長期負債 long-term liabilities

長期借款 long-term debts

長期投資 long-term investments

長期應付款 long-term payables

長期資產 long-term assets

超越權限 ultra vires

城市建設附加費 city development surcharge

承包人 contractor

總承包人 general contractor

發包人 employer

承擔損害賠償責任 to be liable for damages

承擔違約責任 to be liable for breach of contract

承擔責任 be liable therefor

承諾函 commitment letter

承租人 lessee

承攬合同 contract for work

承攬人 contractor

共同承攬人 joint constractors

定作人 customer

承諾 acceptance

撤回 withdrawn

撤銷 revoke, rescind

抽逃資金 surreptitiously withdrawn funds

除當事人另有約定的以外 unless parties have agreed otherwise

除法律另有規定外 unless the law provides otherwise

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

充分披露原則 full disclosure principle

存貨 inventory

存貨盤虧 inventories loss

D

代理人 agent

貸款人 lender

(借款人) (borrower)

貸記 credit

擔保 security

擔保法 security law

道德義務 moral duty

到期利息 interest due

到期債權 matured claim

等額租金 level payment

第一承運人 first carrier

遞減租賃 step-down lease---a lease in which the periodic lease

遞延資產 deferred assets

調查 survey

調查對象 respondent

定金 deposit

董事會 board of directors

獨資企業 single proprietorship

對承租人的好處 benefits to lessee

對出租人的好處 benefits to lessor

E

額定股份 authorized shares of stock

額度 quota

惡意串通 malicious conspiracy

F

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

法律問題 legal issue

法律約束力 legally binding

法人 fictitious person

發行債券 issuance of bonds

防洪基金 flood prevention surcharge

妨礙租賃的原因 objections to leasing

放棄 migration away from, waive

非法干預 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.

廢止 to be repealed

費用 expenses

分類帳戶 ledger account

分包 subcontract

分配 distribution

風險 risk

定價風險 pricing risk

法律風險 legal risk

收益風險 yield risk

稅收風險 tax risk

信貸風險 credit risk

資產風險 asset risk

風險租賃 venture lease

扶貧 poverty relief

扶養義務 an obligation to maintain …

浮動利率 variable rate

福利費 welfare expenses

復式記帳法 double entry system

附加費 surcharge

附加稅 surtax

付款 payment

付款條件 payment term

付款人 payer

負債 liabilities

負責人 responsible person

負債與股東權益之比 debt to net worth

附則 supplementary provisions

G

干預選擇租賃物 interfer in the selection of the leased thing

杠桿租賃 leveraged lease

格式條款 standard clauses

工程勘察、設計、施工 project surveying, design, construction

?(xx日)公布 promulgated on …

公開、公平、公正 an open, fair and impartial manner

公允價值 fair value

公證 notarize

根據違約情況 depending on the circumstances of the breach

固定資產 fixed assets

固定資產凈值 net fixed assets

固定資產清理 fixed assets in liquidation

固定資產原價 fixed assets at cost

故意 willfully

故意隱瞞 deliberately concealed,willfully conceal

股份上市 initial public offering (IPO)

股利政策 divident policy

廣告宣傳費 advertising and promotion expenses

國家標準 State standard

國家工商行政管理局 State Administration for Industry and Commerce

國家計劃委員會 State Planning Commission

國家經濟貿易委員會 State Commission for Economic and Trade

國家外匯管理局 State Administration of Foreign Exchange (SAFE)

國家重大建設工程 major State construction project

國際會計準則委員會 International Accounting Standard Committee

國庫券 treasury bill

過帳記號 post referance

H

海關總署 Customs General Administration

海事法院 marine court

行業 industry

行業標準 industry standard

行業調查 survey of industry activity

合法權益 lawful rights and interests

合法形式 legal form

合理的方式 reasonable manner

合同的履行 performance of contract

合同的內容 the particulars of a contract

合同的效力 validity of contract

合同法 the contract law

合同書形式 form of a written instrument

和解 settlement

后進后出 last-in, last-out

壞帳 bad debts, bad accounts

壞帳準備 allowance for bad accounts

還款 repayment

匯兌損失 foreign currency exchange loss

匯率 exchange rate

匯率風險 exchange rate risk

毀損 damage

回租 lease back

或有負債 contingent liabilities

J

及時 in a timely manner

寄存人 depositor

繼承人 heir

價目表 price list

價款 remuneration

監管 supervision

監督處理 supervision and handling

監護人 guardian

檢驗標準 the standard of inspection

檢驗方法 the method of inspection

檢驗證書 inspection certificate

減稅 tax benefit

減稅證明 tax slash certificate

交貨,交付 delivery

交付日 date of acceptance

交易規模 transaction size

交易習慣 usage of trade

教育附加費 education surcharge

結構:租金的構成方式將保證能 structuring: the determination of a lease payment

獲得一定的目標收益。 structure that will preserve a certain targeted yield.

結構化共享式租賃 structured participating lease (SPL)

結算條款 settlement clause

借款合同 loan contract

借款人 borrower

(貸款人) (lender)

解除 terminate

解決爭議的方法 the method of dispute resolution

解釋 constru

解約條件 conditions subsequent

進口稅 import duty

進入市場 entry markets

經常項目支付 current payment

凈收益 net earnings

凈損失 net loss

居間合同 brokerage contract

居間活動 brokerage activity

居間人 broke

拒絕 rejection

K

開端 inception

客觀情況 objective circumstances

客觀性原則 objectivity principle

扣押 attachment

跨國轉租賃 cross border lease

會計 accounting

成本會計 cost accounting

非贏利組織會計 non-for-profit accounting

公共會計 public accounting

企業會計 private accounting

社會會計 social accounting

稅務會計 tax accounting

會計恒等式 accounting equation

會計科目表 chart of accounts

會計循環

會計要素 accounting element

會計制度 accounting system

會計準則 accounting standard

寬限期 grace period

款項后付 payments in arrears

款項先付 payments in advance

框架協議 frame agreement

虧損 deficit

L

歷史成本原則 historical cost principle

利率 interest rate

利息 interest

利息補償 interest allowance

利息收入 interest earned

聯合租賃 joint venture lease

連帶責任 joint and several liability

諒解備忘錄 memorandum of understanding (MOU)

流動比率 current ratio

流動負債 current liabilities

流動資產 current assets

留成 retention

留置 lien

律師費 attorney fees and costs

律師意見書 opinions of counsel

履行地點 place of performance

履行方式 methods of performance

履行期限 the time limit for performance

M

買賣合同 purchase contract

買受人 buyer

賣主融資 vendor financing

賣主租賃 vendor leasing

賣主出租人 vendor lessor

媒介服務 intermediary service

免除 release … from …

免除或限制 exempt or limit

免責條款 exemption clause

免稅 tax exemption

民事權利義務 civil rights and obligations

民事行為 civil acts

民事行為能力 the capacity for civil acts

名義利率 norminal interest rate

明細分類帳 subsidiary ledger

明確 clearly indicate

沒收 confiscate

目標收益 targeted yield

N

納稅記錄 government tax fillings

內部收益率 internal rate of return / IRR

內容(細節) particulars

內容(目錄) contents

年交易額 annual volume

O

歐元 Euro

P

拍賣程序 the auction procedures

拍賣公告 auction announcement

盤盈 income on disposal

賠償金 compensation

賠償損失 compensate for the loss

配比原則 matching principle

平等主體 equal party

評價規范 value disciplines

破產 bankruptcy

普通責任險 genertal liability insurance

Q

期滿 expire

期末借方余額 ending debit balances

期末貸方余額 ending credit balances

期限屆滿 expiration of time limit

起訴 suit is filed

提出 file

訴訟 suit

清楚明確 explicit

清理條款 clearance clarse

R

日記帳 journal

購貨日記帳 purchase journal

特種日記帳 special journal

通用日記帳 general journal

現金收入日記帳 cash receipts journal

現金支出日記帳 cash disbursements journal

銷貨日記帳 sales journal

融資條件 financial terms

融資租賃 finance lease

二手貨市場 secondary market

人民法院 People's Court

S

善意 bona fide

擅自 on his own authority

商品檢驗證書 commodity inspection certificate

商業廣告 commercial advertisement

商業秘密 trade secrets

喪失商業信用 loss one's goodwill

審判團 tribunal

審慎調查 due diligence

使用 usage

試用買賣 a sale on approval

試用期限 a period of time for approval

涉外合同 contract with a foreign element

生效條件 conditions precedent

失效 become void

市場價格 market price

示范文本 model text

視為 to be deemed to be

滲透率 penetration rate

生效 effectiveness

生效日 effective date

實際金額 actual amount

實際利率 effective interest rate

實收資本 pain-in capital

受托人/委托合同 mandatary

委托人 mandator

受贈人 donee

贈與人 doner

授權代表 authorized representative

收回租賃物 repossess leased thing

收入 revenues

收入利息比 times interest earned ratio

收入實現原則 revenue realization principle

收益表 income statement

手續費 charge

稅后定價 after-tax pricing

稅前所得 pre-tax income

司法補救 judicial assistance

損壞 damage

損毀 destruction

所得稅 income tax

所有權 ownership

所有者權益 owners' equity

所有者權益回報率 return on equity (ROE)

T

攤銷 amortization

提出索賠 pursue claims against any one

提款 withdrawal

提款帳戶 drawing account

提前履行 early performance

調解書 settlement agreement

退出市場 exit markets

退休經費 pension expenses

拖欠 past due

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