融资租赁业务英文词汇 融资租赁, 词汇, 业务, 英文

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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 如需转载请注明来自FanE『翻译中国』 http;//www.FanE.cn 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 如需转载请注明来自FanE『翻译中国』 http;//www.FanE.cn 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insurer (被)保险人 insured, insurant 保证期 warranty period 报告格式 reporting format 报酬 remuneration 备抵法 allowance methods 被撤销的合同 rescinded contract 背书 endorsement 背书人 endorser 必要的准备时间 the necessary preparation time 闭口租赁 closed-end lease--a lease transaction that allows the lessee to "walk away"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 如需转载请注明来自FanE『翻译中国』 http;//www.FanE.cn 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 财务年度 fiscal year 如需转载请注明来自FanE『翻译中国』 http;//www.FanE.cn 财务状况 financial position 财政部 Ministry of Finance 阐明 elucidate 残值 residual value 仓单 warehouse receipt 仓储费 warehousing charge 仓储合同 warehousing contract 仓储物 stored goods 常规融资租赁 conventional finance lease 长期负债 long-term liabilities 长期借款 long-term debts 长期投资 long-term investments 长期应付款 long-term payables 长期资产 long-term assets 超越权限 ultra vires 城市建设附加费 city development surcharge 承包人 contractor 总承包人 general contractor 发包人 employer 承担损害赔偿责任 to be liable for damages

嘟嘟

好,有用的[em23]

夏云

真棒[em17]

maybeonly

太棒了!收着!

寿寿

委托租赁 英语怎么说啊？

whmbj2000

我从裘企阳先生的《英汉对照租赁相关用语》的互见本抄的，大家一起分享。

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改换用途地使用alternative uses 改装configure 概念上的差别conceptual difference 概率probability 杠杆借款leverage borrowings 杠杆租赁leveraged lease 高技术租赁high technology leasing 格式报告form report 个人承租人individual lessees 个人简历personal resume 各期之间的税收分配 interperiod tax allocation 更改 modification 更新renewing 工具 instrument 工业化industrialization 公布的租金费率published rental rate 公告pronouncement 公开发售 public offering 公开配售public distribution 公开听证public hearing (在多数的大陆法系国家或地区内的)公共有限公司public limited companies 公平交易arm"s length transaction 公认会计准则GAAP(generally accepted accounting principle) 公司corporation 公司担保 corporate guarantees 公司所得税 corporate income tax 公司债市场corporate debt market 公司章程articles of incorporation 公务（飞）机corporate aircraft 公有public control 公约convention 公允价值fair value 公允市值交易 fair market value transactions 公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value leases 公允的租金市值FMRV(fair market rental value) 公益信托charitable trust 公证制度 notary system 公证notarization 公众存款 public deposit 供货合同supply contract 供货人 supplier 供货商（所提供的）担保supplier-type warranty 供货协议supply agreement 供水及净化water supply and purification 供应furnish 供应链supply chain 供应商出租人dealer lessors 共同信托common trust 共享证书 certificate of participation 购买任择权 option to buy,option to purchase 估计的余值 estimated residual 估计 estimates 估值valuation 股东shareholders 股份有限公司（法国）societe anonyme 股票上市stock exchange listing 股票和债务共同基金 stock and debt mutual funds 固定备案fixture filing 固定价格购买任择权fixed purchase option 固定利率fixed rate 固定投资信托fixed investment trust 故意的或严重疏忽的作为intentional or grossly negligent act 雇员福利计划employee benefit plans （美国）雇员退休收入及担保法 ERISA（ Employee Retirement Income and Security Act） 顾客client 关键性目标critical goals （看问题的）观点、角度 perspective 官方（制订的）税收折旧表official tax depreciation tables （财务报告导致的）管理层报告的风险 managerial reporting risk 管理费administrative fee 管制法律regulatory laws 管制因素regulatory factors 管道结构(的公司)conduit structure 光船承租人 bareboat charterer 光纤fiber optics 归类标准 classification criteria 归类过程classification process 规定的先后顺序specified order of seniority 规划风险program risk (所) 规划的业绩projected performance 轨道车辆 rail car （ 美国铁路上采用的）轨道使用租赁utilization leases 国籍nationality （飞机的）国际登记计划要求international registration requirement plan 国际化 internationalization 国际金融公司IFC(International Finance Corporation) 国际会计准则 17 租赁IAS(International Accounting Standard) 17 国际统一私法协会国际融资租赁公约Unidroit Conventions on International Financial Leasing 国际设备融资租赁 international financial leasing of equipment 国际私法private international law 国际租赁界international leasing community 国库券 treasury securities 国内法 domestic law 过剩现金excess cash 过失negligence

[em02]

whmbj2000

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海外私人保险公司 OPIC(Oversea Private Insurance Corporation) （英美等）海洋法系国家common law country 行话（行业内的暗语）industry lingo 行业动向 industry dynamics 合并 consolidation, merges 合成租赁协议synthetic leases 合法的营业目的legitimate business purpose 合格的机构买入人QIBs（ qualified institutional buyers） 合格性eligibility 合伙企业partnership 合计风险 aggregate risk 合计租金aggregate rents 合理磨损fair wear and tear 合同池contract pool 合同出售contract sales 合同开发contract origination 合同条款contractual provisions （对设备的）合同维修contract maintenance 合同组合contract portfolio 合作伙伴partners 核磁共振成象 MRI(magnetic resonance imaging) 核心框架 core framework 核准approval 核准权approval authority 衡量标准measurement criteria 衡平法上的所有权人equitable owner 红利 dividends 缓冲 cushion 缓解（风险） mitigate （德国）环境责任法 Environmental Liability Act 互换swap 互换型租赁协议wrap leases 回报波动variation in return 回购 trade-in 互联网Internet 货币风险 currency risk 货币政策monetary policy 活力 viability 货物goods

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机场airports （铁路）机车 locomotive 机动车费 motor carrier fee 机构融资institutional finance 机构文件organizational documents （飞机的）机身airframe 机制mechanism 基本利率prime interest rate 基本租金（各期应付的租金）basic rent 基础设施infrastructure 基建费用 capital expenditure 级别 classes （将目标市场定位于某类规模客户的）极化polarization 即期实现current realization 即时转移present transfer 疾病 illness 集装箱container 计算机computer 技术上的定位technological orientation 技术老化technological obsolescence 记录 record 继承人 successors （合同到期后的）继续有效程度survivability 价格指数prices indices 间接税 indirect tax 间接的银行租赁indirect bank leasing 兼并acquisitions 监管程序supervisory process 监管 supervise 监控 monitoring 检修 overhaul 检验inspection 检验报告inspection report 检验结果inspection findings 检验员inspector 减记 write-off 减少reduction (对)减税(的)兴趣tax appetite 减损detraction 简单融资租赁 simple finance leases 交付及验收程序delivery and acceptance process 交换exchange 交易transactions 交易成本transaction costs 交易税transaction tax 交易特许（销售）税transaction privilege(sale)tax 交易习惯和贸易惯例course of dealing and usage of trade 教育education 加入accession （美国的）加速成本回收的折旧MACRS depreciation 加速支付 accelerated payment 价值比value ratio 节税 tax saving 结论conclusion 接受acceptance 接受日 acceptance date 解除relieve 解除管制deregulation 解散dissolution (期限)届满(时)at the expiry 借款人 borrower 金融工具 financial instruments 金融公司finance companies 金融机构financial institution 金融证书financial instruments 金融资产证券化投资信托 FASIT (financial asset securitization investment trust) 金融资产 financial assets 进度计划 schedule 进口租赁in-bound leases 进款proceeds 近似approximation 竞争风险competitive risk 竞争者 competitor 经得起检验的案例verifiable case 经纪人费broker fee 经纪人 brokers 经济利益economic benefits 经济气候economic climate 经济上的所有权economic ownership 经济寿命economic life 经营效率 operational efficiency 经营租赁operating leasing 经营租赁协议operating leases 净财富税net worth tax 净出资余额net investment outstanding 净收益net earnings, net margin 净现金出资余额net cash investment outstanding 净应税收入net taxable income 净值net value 净租赁（指不附带任何技术服务的租赁）net lease （电脑租赁的）救灾服务disaster recovery services 绝对和无条件付款 absolute and unconditional payments 绝对责任条款hell-or high water clauses 绝症 fatal illness 拒绝objection 拒收reject

[em01]

whmbj2000

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卡车track 开票和收款 bill and collect 开支expenditure 抗辩defense 嵌入的embedded 可撤销的cancelable 可撤销性cancelability （固定利率中期融资）可得到程度availability of fixed rate medium-term financing 可抵扣程度deductibility 可收回程度collectibility, recoverability 可回收金额recoverable amount 可回收净额 net collectible value 可减税的费用tax deductible expense （信息传递中的）可连通性connectivility （美国）可替代最低税AMT (Alternative Minimum Tax) 可行使的exercisable 可营利地运用profitable operation 可予驳回的推定rebuttable presumption 可转换次级票据converted subordinated notes 客户customers 客户的购买周期customer"s purchase cycle 客户联系customer contact 扣减deduction, abatement 扣留arrest, recoupment 扣押detention, levy 扣押抵债处置foreclosure disposition 会计处理accounting treatment 会计利益accounting benefits 会计期间 accounting period 会计政策accounting policies 会计准则accounting principle (对)会计准则(的)巧妙运用manipulation of accounting principle s 跨境融资 cross-border funding 宽机身飞机wide-body aircraft 宽松条款 lenient terms 库存锁定 treasury locks 亏损防堵loss containment 捆绑(在一起的)附加服务bundled additional services 捆绑（服务） bundling 扩容scale

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垃圾焚烧waste incineration 垃圾债券 junk bonds 拉美租赁协会Felalease 蓝皮书（美国二手市场设备价格手册）bluebook 累计准备金accumulated allowance 类别的确定classification determination 类推为analogous to 类型type 立即可以得到的资金 immediately available fund 立足于信用的出租人credit-based lessor 立足于资产的出租人asset-based lessor 利差rate spreads 利润产生 profit generation 利率掉期 interest rate swaps 利息和收费收入interest and fee income 联邦保证抵押 federally guaranteed mortgage (美国)联邦航空署FAA(Federal Aviation Administration) 联邦所得税federal income tax （德国）联邦税务法庭 Federal Tax Court 联合团体affiliated group 联盟alliances （卖主同出租人的）联手销售计划 private-label program 廉价购买任择权BPO(bargain purchase option) 廉价续租任择权BRO(bargain renewal option) 量化标准quantitative criteria 了结抵押（抵押权人按规定拍卖抵押物以受偿）foreclosure 灵活性 flexibility 零散权益fractional interest 零售retail 零售商销售税retailers "sales tax 流动比率current ratio 流动性融通 liquidity facility 流动性支持liquidity support 流动资金working capital 留存retain （承租人的）留购率retention rate 留置权encumbrance, lien 留置日lien date 留置任择权put option 垄断monopoly 垄断部门 monopolies 履行 performance 律师 counsel

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卖主暗扣vendor discount 卖主融资vendor finance 卖主协议 vendor agreements 卖主的再处置责任remarketing obligations of the vendor 卖主租赁计划vendor leasing programs 卖主 vendor “猫”（调制解调器）modem 毛出资总额 total gross investment 毛利税递延GPTD(gross profit tax deferral) 贸易税trade tax 贸易税附加返还 trade tax add-backs 贸易折扣trade discount 每股基本收益basic earnings per share 每股收益率EPS(earning per share) 每股稀释后收益diluted earning per share （美国）财务会计标准委员会第13号说明：租赁FASB(Federal Accounting Standards Board) 13 美国法学会American Law Institute 美国国家税务局法规US Internal Revenue Service code （美国）国内税收法IRC（Internal Revenue Code） (美国)国内税务局IRS(Internal Revenue Service) （美国）进出口银行EXIM bank 美国联邦所得税US federal income taxes (美国)全国性的独立全面服务租赁出租公司national independent full-service leasing rental firms （美国）统一州法律委员 NCCUSL（The National Conference of Commissioners on Uniform State Laws） （美国）统一商法典 UCC(Uniform Commercial Code) (美国)统一商法典关于法定融资租赁的条款UCC Article 2A 美国）行政法Administrative Law （美国）载重汽车出租及租赁协会TRALA （美国）证券交易委员会SEC（Security and Exchange Commission） 门坎threshold 门诊诊所outpatient clinic 免税单位tax-exempt entities 免税发行者 tax-exempt issuers 免税机构 exempt entity 免税市场tax-exempt market 免税债tax-exempt debt 免税资产exempt assets 免责disclaimer 面值face value 密封标价销售sealed bid sale （德国）民法典 Civil Code 民航当局aviation authority 民

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耐久性durability 纳税地place of taxation 纳税人 taxpayer 纳税时点tax timing （所披露信息严重扭曲时的）内部参考internal preference 内部交易insider transaction （电、气、热的）能源传输 power transmission 年度预算拨款annual budget appropriation

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偶然销售causal sale 偶然销售豁免occasional sales exemption 欧洲租赁协会Leaseurope

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排定进度付款的利息部分interest component of scheduled payments 拍卖auction sale 盘存inventory 赔偿indemnification 赔付率loss ratio 培训training 披露项目disclosure items 评定等级ratings 评估appraisal, assess 评估人员appraisers 评级代理机构 rating agencies 平静行使权 quiet enjoyment right 平静占有quiet possessions 平均寿命 average life 批准ratification 破产成本bankruptcy cost 破产程序 bankruptcy proceedings 破产法bankruptcy law 破产法院 bankruptcy court 破产接收receivership 破产受益人 receivers 破产 bankruptcy, insolvency 普通信托 ordinary trusts

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欺诈fraud 期回报率periodic rate of return 期末程序end-of-term process 期末结果end-of-term consequences 期末应退还的保证金 refundable security deposit 期末租金调整条款租赁协议TRAC（Terminal Rental Adjustment Clause） leases 期权options （合同文本）起草 draftsmanship 起飞take-off （飞机的）起落架landing gear 起重机crane 起租日lease inception 契约covenants 契约受托人indenture trustee 签署sign, signature 前端支付front-end payment 前言preface 钱到钱的租赁（租赁业内对融资租赁的俗称）money-over-money lease 潜在冲突potential conflict 潜在减损potential impairment 欠款indebtedness 强制性的 enforceable 桥梁 bridge 桥式融通 bridge facility 侵犯 invasion 侵权infringement 侵占appropriation 清算人 liquidator 情报收集intelligence gathering 求偿金额amount of recourse 区别 distinction 区域化regionalization 趋降的利息费用曲线 downward sloped interest expense line 取代 substitute 权利要求 claim 权利资格entitlement 权益出资 equity contribution 权益负债率debt-to-equity ratio 权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity insertion 权益投资人equity investor 权益证券equity securities 权益资本equity capital 权重weight 全额支付full-payout 全额支付还是非全额支付full-payout versus non-full-payout 全程服务租赁 FSL(full-service lease) 全额承诺 full commitment 全面解决方案total solution 全球调查global survey 全球化 globalization 全球租赁业 global leasing industry 全套服务租赁full-service lease 确定的条款 firm term 缺陷deficiency 确认 identification

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让步concession （经营租赁合同中的）让步条件quid pro quo 让与assignment 燃料使用税fuel use tax (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价格arbitrary and artificially high value 认定 finding 认可 authorize 认证authenticate 认真草拟的合同条款 well-crafted contract clauses 融资出租人 financial lessor 融资交易出售的净利得net gain on sale of financing transactions 融资来源financing source 融资人financiers 融资条件financial terms 融资租赁financial leasing 融资租赁法律finance lease laws 融资租赁交易 financial leasing transaction 融资租赁协议finance lease ,capital lease 软（供大于求）市场soft (oversupplied) market 软件卖主 software vendor 软件 software

whmbj2000

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司法管辖区jurisdictions 三方网络triple net 渗透penetration 设备瑕疵 equipment defects 商品牌号trade names 商务条款 commerce clause, commercial terms 商业风险commercial risk 商业性销售mercantile-type sale 商业信托 business trust 商誉goodwill 上市公司 public-held companies （一个新产品从构思到实际推入市场所用的时间）上市时间 time to market 上限 ceiling 上下限ups and collars 少数权益前收益 earnings before minority interest 设备成本 equipment cost 设备出租rental of equipment 设备抵押票据notes secured by equipment 设备风险的分担及管理 equipment risk allocation and management 设备经理asset manager 设备原值 OEC(original equipment cost) 设备租赁业equipment leasing industry 设备清单 Equipment Schedule 设备认定equipment identification 设施utility 神权法制theocratic legal system 审核内容清单 checklists 审计audits 审计官comptroller (涉及租赁的)审慎性标准 prudential norms relevant to leasing 升级upgrade 生效日effective date 生效 enter into force 声明 declarations 声誉 reputation 剩余期间remaining period 剩余所得residual income 社团association 时间模式time pattern 实际上的所有权virtual ownership 实施enactment 实施补救 enforcing remedies 实现realization 实现价值 realize the value 实质上的所有权人substantive owner 实质先于形式substance over form 实质性合并substantive consolidation 实质性使用essential use 使用量amount of usage 使用权right to use 使用权租赁（对经营租赁的形容）usage leases 使用税use tax 使用条件 conditions of usage （设备的）使用小时hours of use 市场的不完善market imperfection 市场参与者market participants 市场份额market share 市场规模 market size 市场环境marketplace 市场利率market rates of interest 市场摩擦market friction 市场渗透率market penetration 市场稳定性market stability 市政工程 public works 世界租赁大会World Leasing Convention 事故casualty 事实上的所有权actual ownership 事实真相检查程序merit review process 事先通知advance notice 事业费 operating expense （飞机的）适航指令airworthiness directives 适销性(经营租赁协议中的暗示保证) merchantability 适用的证券法律applicable securities laws 适用的应纳税寿命applicable tax life 适用法律applicable law 收回recover （从别国）收回（租赁物的）风险 repatriation 收取和支付 collect and disburse 收入和支出的确认 ncome and expense recognition 收益调整adjustment of yield 收益模型 earnings pattern 收益确认recognition of income 收益曲线yield curve 收益 gains 手段means 首期更改租赁协议first amendment leases 受款人payee 受权专营部门 obligopolies 受让人assignee 受托人trustee 受托责任fiduciary responsibilities 受益人 beneficiaries 授予人 grantor 售后回租 sales and leaseback 属性 attributes 术语terminology 数据传输data transmission 数据转换 data transfer (对)数据管理(的)重要能力 significant date management capability 数字化digitization 司法场所judicial arena 司法协助重新占有judicially-assisted repossession 私人的或公有的 private and public 私人运送人 private carriers 私有化privatization （支撑租赁交易的）四大支柱the four pillars （区别融资租赁和经营租赁的）四项标准four criteria 讼案suits 所有者信托 owner trust 双赢事件 win-win event 双重课税协议 double taxation agreement 双重税double tax （租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议double-dip tax leases 税tax 税法tax code 税后收益率 after-tax rate 税基 tax base 税前收益率pretax rate 税收taxation 税收风险 tax risk 税收利益转移tax benefit transfer 税收上的折旧 tax depreciation (美国税法中的)税收所有权tax ownership 税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax lease 税务法规 tax status 税务条例tax regulations 隧道 tunnels 随附于所有权的风险和报酬risks and rewards incident to ownership 随机租金contingent rental, contingent rents 损害damage , prejudice 损耗exhaustion 损失deficiency, losses 损失赔偿金 liquidated damage 损失索赔deficiency claim 损益表income statement 缩水underwater 所得税income tax 所管理的已筹资金资产净额平均值 average managed net financed assets 所有权ownership, title 所有权的保留ownership retention (对)所有权(的)满足感 pride of ownership 所有权权益o