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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rescinded contract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 fi
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