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融資租賃業務詞匯·新譯通翻譯公司-專業金融會計類翻譯 |
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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
報關 custom entry
保管費 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(倉儲合同) warehouseman
保稅區 trade free zone
保險 insurance
保險單 policy
保險費 insurance premiums
保險索賠 claim
保險理賠 settling
保險，由A投保 insurance to be effected by A
保險由買方自理 insurance to be effected by the Buyers
保險賠償金 insurance indemnity
保險人(保險公司) insurer
(被)保險人 insured, insurant
保證期 warranty period
報告格式 reporting format
報酬 remuneration
備抵法 allowance methods
被撤銷的合同 rescinded contract
背書 endorsement
背書人 endorser
必要的準備時間 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 liquidate
變更 modify,modification,amend
標的物 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 improper
簿記系統 bookkeeping system
補救措施 remedy
C
裁定 (法) award
財產 property
財產保險 insurance of property
財務報表 financial statement
財務報告 financial report
財務費用 finance expense
財務會計 financial accounting
財務公司 Capital company
財務收入 finance income
財務年度 fiscal year
財務狀況 financial position
財政部 Ministry of Finance
闡明 elucidate
殘值 residual value
倉單 warehouse receipt
倉儲費 warehousing charge
倉儲合同 warehousing contract
倉儲物 stored goods
常規融資租賃 conventional finance lease
長期負債 long-term liabilities
長期借款 long-term debts
長期投資 long-term investments
長期應付款 long-term payables
長期資產 long-term assets
超越權限 ultra vires
城市建設附加費 city development surcharge
承包人 contractor
總承包人 general contractor
發包人 employer
承擔損害賠償責任 to be liable for damages
承擔違約責任 to be liable for breach of contract
承擔責任 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撤回 withdrawn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抽逃資金 surreptitiously withdrawn funds
除當事人另有約定的以外 unless parties have agreed
otherwise
除法律另有規定外 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
擔保 security
擔保法 security law
道德義務 moral duty
到期利息 interest due
到期債權 matured claim
等額租金 level payment
第一承運人 first carrier
遞減租賃 step-down lease---a lease in which the periodic lease
遞延資產 deferred assets
調查 survey
調查對象 respondent
定金 deposit
董事會 board of directors
獨資企業 single proprietorship
對承租人的好處 benefits to lessee
對出租人的好處 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
法律問題 legal issue
法律約束力 legally binding
法人 fictitious person
發行債券 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 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
費用 expenses
分類帳戶 ledger account
分包 subcontract
分配 distribution
風險 risk
定價風險 pricing risk
法律風險 legal risk
收益風險 yield risk
稅收風險 tax risk
信貸風險 credit risk
資產風險 asset risk
風險租賃 venture lease
扶貧 poverty relief
扶養義務 an obligation to maintain …
浮動利率 variable rate
福利費 welfare expenses
復式記帳法 double entry system
附加費 surcharge
附加稅 surtax
付款 payment
付款條件 payment term
付款人 payer
負債 liabilities
負責人 responsible person
負債與股東權益之比 debt to net worth
附則 supplementary provisions
G
干預選擇租賃物 interfer in the selection of the leased thing
杠桿租賃 leveraged lease
格式條款 standard clauses
工程勘察、設計、施工 project surveying, design,
construction
?(xx日)公布 promulgated on …
公開、公平、公正 an open, fair and impartial manner
公允價值 fair value
公證 notarize
根據違約情況 depending on the circumstances of the breach
固定資產 fixed assets
固定資產凈值 net fixed assets
固定資產清理 fixed assets in liquidation
固定資產原價 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 advertising and promotion expenses
國家標準 State standard
國家工商行政管理局 State Administration for Industry and
Commerce
國家計劃委員會 State Planning Commission
國家經濟貿易委員會 State Commission for Economic and Trade
國家外匯管理局 State Administration of Foreign Exchange
(SAFE)
國家重大建設工程 major State construction project
國際會計準則委員會 International Accounting Standard
Committee
國庫券 treasury bill
過帳記號 post referance
H
海關總署 Customs General Administration
海事法院 marine court
行業 industry
行業標準 industry standard
行業調查 survey of industry activity
合法權益 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
后進后出 last-in, last-out
壞帳 bad debts, bad accounts
壞帳準備 allowance for bad accounts
還款 repayment
匯兌損失 foreign currency exchange loss
匯率 exchange rate
匯率風險 exchange rate risk
毀損 damage
回租 lease back
或有負債 contingent liabilities
J
及時 in a timely manner
寄存人 depositor
繼承人 heir
價目表 price list
價款 remuneration
監管 supervision
監督處理 supervision and handling
監護人 guardian
檢驗標準 the standard of inspection
檢驗方法 the method of inspection
檢驗證書 inspection certificate
減稅 tax benefit
減稅證明 tax slash certificate
交貨，交付 delivery
交付日 date of acceptance
交易規模 transaction size
交易習慣 usage of trade
教育附加費 education surcharge
結構：租金的構成方式將保證能 structuring: the
determination of a lease payment
獲得一定的目標收益。 structure that will preserve a
certain targeted yield.
結構化共享式租賃 structured participating lease (SPL)
結算條款 settlement clause
借款合同 loan contract
借款人 borrower
(貸款人) (lender)
解除 terminate
解決爭議的方法 the method of dispute resolution
解釋 constru
解約條件 conditions subsequent
進口稅 import duty
進入市場 entry markets
經常項目支付 current payment
凈收益 net earnings
凈損失 net loss
居間合同 brokerage contract
居間活動 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
跨國轉租賃 cross border lease
會計 accounting
成本會計 cost accounting
非贏利組織會計 non-for-profit accounting
公共會計 public accounting
企業會計 private accounting
社會會計 social accounting
稅務會計 tax accounting
會計恒等式 accounting equation
會計科目表 chart of accounts
會計循環
會計要素 accounting element
會計制度 accounting system
會計準則 accounting standard
寬限期 grace period
款項后付 payments in arrears
款項先付 payments in advance
框架協議 frame agreement
虧損 deficit
L
歷史成本原則 historical cost principle
利率 interest rate
利息 interest
利息補償 interest allowance
利息收入 interest earned
聯合租賃 joint venture lease
連帶責任 joint and several liability
諒解備忘錄 memorandum of understanding (MOU)
流動比率 current ratio
流動負債 current liabilities
流動資產 current assets
留成 retention
留置 lien
律師費 attorney fees and costs
律師意見書 opinions of counsel
履行地點 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 intermediary service
免除 release … from …
免除或限制 exempt or limit
免責條款 exemption clause
免稅 tax exemption
民事權利義務 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
明細分類帳 subsidiary ledger
明確 clearly indicate
沒收 confiscate
目標收益 targeted yield
N
納稅記錄 government tax fillings
內部收益率 internal rate of return / IRR
內容(細節) particulars
內容(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
評價規范 value disciplines
破產 bankruptcy
普通責任險 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
清理條款 clearance clarse
R
日記帳 journal
購貨日記帳 purchase journal
特種日記帳 special journal
通用日記帳 general journal
現金收入日記帳 cash receipts journal
現金支出日記帳 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 secondary market
人民法院 People's Court
S
善意 bona fide
擅自 on his own authority
商品檢驗證書 commodity inspection certificate
商業廣告 commercial advertisement
商業秘密 trade secrets
喪失商業信用 loss one's goodwill
審判團 tribunal
審慎調查 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
市場價格 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
實際金額 actual amount
實際利率 effective interest rate
實收資本 pain-in capital
受托人/委托合同 mandatary
委托人 mandator
受贈人 donee
贈與人 doner
授權代表 authorized representative
收回租賃物 repossess leased thing
收入 revenues
收入利息比 times interest earned ratio
收入實現原則 revenue realization principle
收益表 income statement
手續費 charge
稅后定價 after-tax pricing
稅前所得 pre-tax income
司法補救 judicial assistance
損壞 damage
損毀 destruction
所得稅 income tax
所有權 ownership
所有者權益 owners' equity
所有者權益回報率 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
調解書 settlement agreement
退出市場 exit markets
退休經費 pension expenses
拖欠 past due
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