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融資租賃業(yè)務(wù)詞匯·新譯通翻譯公司-專業(yè)金融會(huì)計(jì)類翻譯 |
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■新譯通翻譯公司
A
案例 project example, story
安全港租賃 safe-harbor lease--a type of lease created for a
time
按照約定 as agreed
安裝 installation
B
包攬租賃 wrap lease --- a lease transaction generally involving
a
報(bào)關(guān) custom entry
保管費(fèi) custody fee
保管合同 deposit contract
保管憑證 deposit receipt
保管人(保管合同) depositary
保管人(倉(cāng)儲(chǔ)合同) warehouseman
保稅區(qū) trade free zone
保險(xiǎn) insurance
保險(xiǎn)單 policy
保險(xiǎn)費(fèi) insurance premiums
保險(xiǎn)索賠 claim
保險(xiǎn)理賠 settling
保險(xiǎn)，由A投保 insurance to be effected by A
保險(xiǎn)由買方自理 insurance to be effected by the Buyers
保險(xiǎn)賠償金 insurance indemnity
保險(xiǎn)人(保險(xiǎn)公司) insurer
(被)保險(xiǎn)人 insured, insurant
保證期 warranty period
報(bào)告格式 reporting format
報(bào)酬 remuneration
備抵法 allowance methods
被撤銷的合同 rescinded contract
背書 endorsement
背書人 endorser
必要的準(zhǔn)備時(shí)間 the necessary preparation time
閉口租賃 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.
幣種 currency
變現(xiàn) liquidate
變更 modify,modification,amend
標(biāo)的物 subject matter
表外 off balance sheet
表外融資 off balance sheet financing
表外租賃 off balance sheet lease
表外貸款 off balance sheet loan
不可撤消信用證 irrevocable letter of credit
不完整租賃 broken lease--a financing treated as a lease for
不正當(dāng) improper
簿記系統(tǒng) bookkeeping system
補(bǔ)救措施 remedy
C
裁定 (法) award
財(cái)產(chǎn) property
財(cái)產(chǎn)保險(xiǎn) insurance of property
財(cái)務(wù)報(bào)表 financial statement
財(cái)務(wù)報(bào)告 financial report
財(cái)務(wù)費(fèi)用 finance expense
財(cái)務(wù)會(huì)計(jì) financial accounting
財(cái)務(wù)公司 Capital company
財(cái)務(wù)收入 finance income
財(cái)務(wù)年度 fiscal year
財(cái)務(wù)狀況 financial position
財(cái)政部 Ministry of Finance
闡明 elucidate
殘值 residual value
倉(cāng)單 warehouse receipt
倉(cāng)儲(chǔ)費(fèi) warehousing charge
倉(cāng)儲(chǔ)合同 warehousing contract
倉(cāng)儲(chǔ)物 stored goods
常規(guī)融資租賃 conventional finance lease
長(zhǎng)期負(fù)債 long-term liabilities
長(zhǎng)期借款 long-term debts
長(zhǎng)期投資 long-term investments
長(zhǎng)期應(yīng)付款 long-term payables
長(zhǎng)期資產(chǎn) long-term assets
超越權(quán)限 ultra vires
城市建設(shè)附加費(fèi) city development surcharge
承包人 contractor
總承包人 general contractor
發(fā)包人 employer
承擔(dān)損害賠償責(zé)任 to be liable for damages
承擔(dān)違約責(zé)任 to be liable for breach of contract
承擔(dān)責(zé)任 be liable therefor
承諾函 commitment letter
承租人 lessee
承攬合同 contract for work
承攬人 contractor
共同承攬人 joint constractors
定作人 customer
承諾 acceptance
撤回 withdrawn
撤銷 revoke, rescind
抽逃資金 surreptitiously withdrawn funds
除當(dāng)事人另有約定的以外 unless parties have agreed
otherwise
除法律另有規(guī)定外 unless the law provides otherwise
處分 disposal
出賣人 supplier
出讓人 transferor
(受讓人) (transferee)
出租 rental
出租人 lessor
催告 remind
存貨人 bailor
充分披露原則 full disclosure principle
存貨 inventory
存貨盤虧 inventories loss
D
代理人 agent
貸款人 lender
(借款人) (borrower)
貸記 credit
擔(dān)保 security
擔(dān)保法 security law
道德義務(wù) moral duty
到期利息 interest due
到期債權(quán) matured claim
等額租金 level payment
第一承運(yùn)人 first carrier
遞減租賃 step-down lease---a lease in which the periodic lease
遞延資產(chǎn) deferred assets
調(diào)查 survey
調(diào)查對(duì)象 respondent
定金 deposit
董事會(huì) board of directors
獨(dú)資企業(yè) single proprietorship
對(duì)承租人的好處 benefits to lessee
對(duì)出租人的好處 benefits to lessor
E
額定股份 authorized shares of stock
額度 quota
惡意串通 malicious conspiracy
F
法定代表人 legal representative
法定代理人 statutory agent
法定地址 legal address
法律地位平等 equal legal status
法律問(wèn)題 legal issue
法律約束力 legally binding
法人 fictitious person
發(fā)行債券 issuance of bonds
防洪基金 flood prevention surcharge
妨礙租賃的原因 objections to leasing
放棄 migration away from, waive
非法干預(yù) illegally intervene therein
非法目的 illegal objective
非正式出租人 casual lessor--a lessor who is not in the
business of
leasing but who does an occassional lease, primarily
for the tax benefits of the lease transaction.
廢止 to be repealed
費(fèi)用 expenses
分類帳戶 ledger account
分包 subcontract
分配 distribution
風(fēng)險(xiǎn) risk
定價(jià)風(fēng)險(xiǎn) pricing risk
法律風(fēng)險(xiǎn) legal risk
收益風(fēng)險(xiǎn) yield risk
稅收風(fēng)險(xiǎn) tax risk
信貸風(fēng)險(xiǎn) credit risk
資產(chǎn)風(fēng)險(xiǎn) asset risk
風(fēng)險(xiǎn)租賃 venture lease
扶貧 poverty relief
扶養(yǎng)義務(wù) an obligation to maintain …
浮動(dòng)利率 variable rate
福利費(fèi) welfare expenses
復(fù)式記帳法 double entry system
附加費(fèi) surcharge
附加稅 surtax
付款 payment
付款條件 payment term
付款人 payer
負(fù)債 liabilities
負(fù)責(zé)人 responsible person
負(fù)債與股東權(quán)益之比 debt to net worth
附則 supplementary provisions
G
干預(yù)選擇租賃物 interfer in the selection of the leased thing
杠桿租賃 leveraged lease
格式條款 standard clauses
工程勘察、設(shè)計(jì)、施工 project surveying, design,
construction
?(xx日)公布 promulgated on …
公開、公平、公正 an open, fair and impartial manner
公允價(jià)值 fair value
公證 notarize
根據(jù)違約情況 depending on the circumstances of the breach
固定資產(chǎn) fixed assets
固定資產(chǎn)凈值 net fixed assets
固定資產(chǎn)清理 fixed assets in liquidation
固定資產(chǎn)原價(jià) fixed assets at cost
故意 willfully
故意隱瞞 deliberately concealed,willfully conceal
股份上市 initial public offering (IPO)
股利政策 divident policy
廣告宣傳費(fèi) advertising and promotion expenses
國(guó)家標(biāo)準(zhǔn) State standard
國(guó)家工商行政管理局 State Administration for Industry and
Commerce
國(guó)家計(jì)劃委員會(huì) State Planning Commission
國(guó)家經(jīng)濟(jì)貿(mào)易委員會(huì) State Commission for Economic and Trade
國(guó)家外匯管理局 State Administration of Foreign Exchange
(SAFE)
國(guó)家重大建設(shè)工程 major State construction project
國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) International Accounting Standard
Committee
國(guó)庫(kù)券 treasury bill
過(guò)帳記號(hào) post referance
H
海關(guān)總署 Customs General Administration
海事法院 marine court
行業(yè) industry
行業(yè)標(biāo)準(zhǔn) industry standard
行業(yè)調(diào)查 survey of industry activity
合法權(quán)益 lawful rights and interests
合法形式 legal form
合理的方式 reasonable manner
合同的履行 performance of contract
合同的內(nèi)容 the particulars of a contract
合同的效力 validity of contract
合同法 the contract law
合同書形式 form of a written instrument
和解 settlement
后進(jìn)后出 last-in, last-out
壞帳 bad debts, bad accounts
壞帳準(zhǔn)備 allowance for bad accounts
還款 repayment
匯兌損失 foreign currency exchange loss
匯率 exchange rate
匯率風(fēng)險(xiǎn) exchange rate risk
毀損 damage
回租 lease back
或有負(fù)債 contingent liabilities
J
及時(shí) in a timely manner
寄存人 depositor
繼承人 heir
價(jià)目表 price list
價(jià)款 remuneration
監(jiān)管 supervision
監(jiān)督處理 supervision and handling
監(jiān)護(hù)人 guardian
檢驗(yàn)標(biāo)準(zhǔn) the standard of inspection
檢驗(yàn)方法 the method of inspection
檢驗(yàn)證書 inspection certificate
減稅 tax benefit
減稅證明 tax slash certificate
交貨，交付 delivery
交付日 date of acceptance
交易規(guī)模 transaction size
交易習(xí)慣 usage of trade
教育附加費(fèi) education surcharge
結(jié)構(gòu)：租金的構(gòu)成方式將保證能 structuring: the
determination of a lease payment
獲得一定的目標(biāo)收益。 structure that will preserve a
certain targeted yield.
結(jié)構(gòu)化共享式租賃 structured participating lease (SPL)
結(jié)算條款 settlement clause
借款合同 loan contract
借款人 borrower
(貸款人) (lender)
解除 terminate
解決爭(zhēng)議的方法 the method of dispute resolution
解釋 constru
解約條件 conditions subsequent
進(jìn)口稅 import duty
進(jìn)入市場(chǎng) entry markets
經(jīng)常項(xiàng)目支付 current payment
凈收益 net earnings
凈損失 net loss
居間合同 brokerage contract
居間活動(dòng) brokerage activity
居間人 broke
拒絕 rejection
K
開端 inception
客觀情況 objective circumstances
客觀性原則 objectivity principle
扣押 attachment
跨國(guó)轉(zhuǎn)租賃 cross border lease
會(huì)計(jì) accounting
成本會(huì)計(jì) cost accounting
非贏利組織會(huì)計(jì) non-for-profit accounting
公共會(huì)計(jì) public accounting
企業(yè)會(huì)計(jì) private accounting
社會(huì)會(huì)計(jì) social accounting
稅務(wù)會(huì)計(jì) tax accounting
會(huì)計(jì)恒等式 accounting equation
會(huì)計(jì)科目表 chart of accounts
會(huì)計(jì)循環(huán)
會(huì)計(jì)要素 accounting element
會(huì)計(jì)制度 accounting system
會(huì)計(jì)準(zhǔn)則 accounting standard
寬限期 grace period
款項(xiàng)后付 payments in arrears
款項(xiàng)先付 payments in advance
框架協(xié)議 frame agreement
虧損 deficit
L
歷史成本原則 historical cost principle
利率 interest rate
利息 interest
利息補(bǔ)償 interest allowance
利息收入 interest earned
聯(lián)合租賃 joint venture lease
連帶責(zé)任 joint and several liability
諒解備忘錄 memorandum of understanding (MOU)
流動(dòng)比率 current ratio
流動(dòng)負(fù)債 current liabilities
流動(dòng)資產(chǎn) current assets
留成 retention
留置 lien
律師費(fèi) attorney fees and costs
律師意見書 opinions of counsel
履行地點(diǎn) place of performance
履行方式 methods of performance
履行期限 the time limit for performance
M
買賣合同 purchase contract
買受人 buyer
賣主融資 vendor financing
賣主租賃 vendor leasing
賣主出租人 vendor lessor
媒介服務(wù) intermediary service
免除 release … from …
免除或限制 exempt or limit
免責(zé)條款 exemption clause
免稅 tax exemption
民事權(quán)利義務(wù) civil rights and obligations
民事行為 civil acts
民事行為能力 the capacity for civil acts
名義利率 norminal interest rate
明細(xì)分類帳 subsidiary ledger
明確 clearly indicate
沒(méi)收 confiscate
目標(biāo)收益 targeted yield
N
納稅記錄 government tax fillings
內(nèi)部收益率 internal rate of return / IRR
內(nèi)容(細(xì)節(jié)) particulars
內(nèi)容(目錄) contents
年交易額 annual volume
O
歐元 Euro
P
拍賣程序 the auction procedures
拍賣公告 auction announcement
盤盈 income on disposal
賠償金 compensation
賠償損失 compensate for the loss
配比原則 matching principle
平等主體 equal party
評(píng)價(jià)規(guī)范 value disciplines
破產(chǎn) bankruptcy
普通責(zé)任險(xiǎn) genertal liability insurance
Q
期滿 expire
期末借方余額 ending debit balances
期末貸方余額 ending credit balances
期限屆滿 expiration of time limit
起訴 suit is filed
提出 file
訴訟 suit
清楚明確 explicit
清理?xiàng)l款 clearance clarse
R
日記帳 journal
購(gòu)貨日記帳 purchase journal
特種日記帳 special journal
通用日記帳 general journal
現(xiàn)金收入日記帳 cash receipts journal
現(xiàn)金支出日記帳 cash disbursements journal
銷貨日記帳 sales journal
融資條件 financial terms
融資租賃 finance lease
二手貨市場(chǎng) secondary market
人民法院 People's Court
S
善意 bona fide
擅自 on his own authority
商品檢驗(yàn)證書 commodity inspection certificate
商業(yè)廣告 commercial advertisement
商業(yè)秘密 trade secrets
喪失商業(yè)信用 loss one's goodwill
審判團(tuán) tribunal
審慎調(diào)查 due diligence
使用 usage
試用買賣 a sale on approval
試用期限 a period of time for approval
涉外合同 contract with a foreign element
生效條件 conditions precedent
失效 become void
市場(chǎng)價(jià)格 market price
示范文本 model text
視為 to be deemed to be
滲透率 penetration rate
生效 effectiveness
生效日 effective date
實(shí)際金額 actual amount
實(shí)際利率 effective interest rate
實(shí)收資本 pain-in capital
受托人/委托合同 mandatary
委托人 mandator
受贈(zèng)人 donee
贈(zèng)與人 doner
授權(quán)代表 authorized representative
收回租賃物 repossess leased thing
收入 revenues
收入利息比 times interest earned ratio
收入實(shí)現(xiàn)原則 revenue realization principle
收益表 income statement
手續(xù)費(fèi) charge
稅后定價(jià) after-tax pricing
稅前所得 pre-tax income
司法補(bǔ)救 judicial assistance
損壞 damage
損毀 destruction
所得稅 income tax
所有權(quán) ownership
所有者權(quán)益 owners' equity
所有者權(quán)益回報(bào)率 return on equity (ROE)
T
攤銷 amortization
提出索賠 pursue claims against any one
提款 withdrawal
提款帳戶 drawing account
提前履行 early performance
調(diào)解書 settlement agreement
退出市場(chǎng) exit markets
退休經(jīng)費(fèi) pension expenses
拖欠 past due
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