融资租赁词汇.docxVIP

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 perating 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insurer(被)保险人 insured, insurant保证期 warranty period 报告格式 reporting format报酬 remuneration备抵法 allowance methods 被撤销的合同 rescinded contract背书 endorsement背书人 endorser 必要的准备时间 the necessary preparation time闭口租赁 closed-end lease--a lease transaction that allows the lessee to walk away from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 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财务年度 fiscal year财务状况 financial position财政部 Min