融资租赁英文术语.doc

融资租赁英文术语(一)A 案例 project example, story 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. 按照约定 as agreed 安装 installation B 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. 报关 custom entry 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 保税区 trade free zone 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 保险人(保险公司) insurer (被)保险人 insured, insurant 保证期 warranty period 报告格式 reporting format 报酬 remuneration 备抵法 allowance methods 被撤销的合同 rescinded contract 背书 endorsement 背书人 endorser 必要的准备时间 the necessary preparation time 闭口租赁 closed-end lease--a lease transaction that allows the lessee to walk away from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. 币种 currency 变现 liquidate 变更 modify,modification,amend 标的物 subject matter 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 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 簿记系统 bookkeeping system 补救措施 remedy C 裁定 (法) award 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