融资租赁业务常用词汇（中英文）

1、融资租赁业务常用词汇，汉英对照w-z 1165 W外汇(转)贷款登记证foreign exchange sub-loan registration certificate外经贸部Ministry of Foreign Trade and Economic Cooperation (MOFTEC)外债登记证foreign loan registration certificate未分配利润unallocated profit未结束租赁executory lease-a lease that has not been fullyperformed by the parties to it.违背co

2、unter to违法行为illegal acts违反violate违约default违约方defaulting party违约金break a contract fine违约救济default remedies违约事件event of default无偿gratuitous无偿转让财产assigns property without consederetion无形资产intangible assetsX瑕疵defect先进先出first in, first out现金流量cash flow现金流量表statement of cash flow现值present value向银行借款bank l

3、oan项目project项目建议书request for proposal项目融资project financing销货成本cost of goods sold消费者租赁consumer lease-generally, a lease which has as its primary purpose, personal, family or householdpurposes. In some places, certain agricultural leases may be considered consumer leases.效力validity销售费用selling expense销

4、售税sales tax行政开支administration expense行政法规administrative regulations行政管理部门administrative authority信贷申请书credit application信贷质量credit quality选择权option虚假情况false information续租renew the leaseY验收acceptance业绩performance溢价premium一致性原则consistency principle意向书letter of intent(LoI)银行费bank charge银行往来帐bank reconc

5、iliation sheet印花税stamp duty应付抵押贷款mortgages payable应付福利费welfare benefits payable应付工资accrued payrolls应付票据bills payable应付债券debentures payables应付帐款accounts payable应计accrued应收补贴款government subsidies receivable应收票据biills receivable应收债券折价discount on bonds payable应收帐款accounts receivable营业税business tax营业执照bu

6、siness license盈余公积reserved surplus业务合同business contract业务招待费entertainment expense友好解决amicable settle友好协议amicable agreement优惠利率prime interest rate优惠政策preferential policy有时(不经常)from time to time有限责任公司limited liability company余额outstanding balance; portfolio size预付prepayment预付款advance payment预收precolle

7、cte预收帐款advances from customers预提费用withheld expenses原始记录薄book of original entry原始凭证source document(由当事人)约定to be agreed upon by parties约定不明确not explicitly stipulated运营成本operating cost运营费用operating expense运营收入operating revenue运输carriage Z再保险reinsurance自然人natural person赞助支出donation payment增缴资本additional

8、 pay-in capital增值税value-added tax债券bond债权人creditor债务人debtor占有possess章程charter帐单account charge招标公告announcement of an invitation to tender招股说明书share prospectuses招投标程序the procedures for the invitation and submission 招投标买卖a sale by tender争议dispute证明evidance证券化securitisation执行enforce质押pledge直接冲销法direct w

9、rite off method直接租赁direct lease-a non-leveraged lease, i.e. a lease wherein equipment is acquired without use of anyrecourse debt; also known as a single-investor lease.指导原则guideline制造厂家出租人manufacturer lessor-a lessor who is a divison or a wholly owned subsidiary of a manufacturer.主租赁master lease -

10、a lease comprised of two parts:(1) a document which sets forth the general terms andconditions applicable to all subsequent leases between the parties and(2) one or more schedules in which various leased property is added. 滞纳金overdue fine知识产权intellectual property折旧depreciation折现率discount rate折现租赁dis

11、counted lease-a lease which is transferred to a funding source at price reflecting the discounting of the lease payments to present value.资本租赁capital lease-a lease for accounting and financialstatement purposes which must be shown on thebalance sheet of the lessee as a capital liability of the lesse

12、e.资本公积reserves资产负债比debt-to-equity ratio-the ratio of borrowings to capitalinvestment in either an asset or a business.资产负债表balance sheet咨询费consulting fee中国人民银行Peoples Bank of China中国外商投资企业协会China Association of Enterprises with ForeignInvestments终止协议termination agreement中外合资经营企业Sino-foreign equity J

13、V中外合作经营企业Sino-foreign contractual JV中止suspend终止dischage仲裁裁决arbitral award仲裁机构arbitral institution重大过失gross negligence重大误解major mistake主张assert住房基金housing fund注销write off专用帐户designated account转租赁sublease转租承租人sublessee转租出租人sublessor资本租赁capital lease-a lease for accounting and financial statement purpo

14、ses which must be shown on thebalance sheet of the lessee as a capital liability of thelessee. Compare operating lease.总分类帐general ledger总会计师chief accountant总资产报酬率return on total assets (ROA)总租赁gross lease-a lease in which the lessor is liable forinsurance, property taxes, maintenance expensesand the like.租购hire-purchase租赁成本leasing principal租赁方案lease proposal租赁设备leased equipment租赁物leased things租赁物件leased articles租赁物件明细表leasing registor租赁业委员会Leasing Business Committee租赁资产leased property租赁总协议master lease agreement租金lease repayment租金不固定的租赁v