融资租赁业务常用词汇（二）

时间：2009-02-04 05:58:41

（单词翻译:单击）

包揽租赁 wrap lease --- a lease transaction generally involving a lease from an investor1 to an operating lease company with a sublease by the operating lease company to the end-user lessee2.

报关 custom entry

保管费 custody3 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 premiums4

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 indemnity5

保险人(保险公司) insurer

(被)保险人 insured, insurant

保证期 warranty6 period

报告格式 reporting format7

报酬 remuneration

备抵法 allowance methods

被撤销的合同 rescinded8 contract

背书 endorsement9

背书人 endorser10

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 residual11 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 liquidate12

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 accounting13 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


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1 investor aq4zNm     
n.投资者，投资人
参考例句：
  • My nephew is a cautious investor.我侄子是个小心谨慎的投资者。
  • The investor believes that his investment will pay off handsomely soon.这个投资者相信他的投资不久会有相当大的收益。
2 lessee H9szP     
n.（房地产的）租户
参考例句：
  • The lessor can evict the lessee for failure to pay rent.出租人可驱逐不付租金的承租人。
  • The lessee will be asked to fill in a leasing application.租赁人要求填写一张租赁申请。
3 custody Qntzd     
n.监护，照看，羁押，拘留
参考例句：
  • He spent a week in custody on remand awaiting sentence.等候判决期间他被还押候审一个星期。
  • He was taken into custody immediately after the robbery.抢劫案发生后，他立即被押了起来。
4 premiums efa999cd01994787d84b066d2957eaa7     
n.费用( premium的名词复数 )；保险费；额外费用；（商品定价、贷款利息等以外的）加价
参考例句：
  • He paid premiums on his life insurance last year. 他去年付了人寿保险费。 来自《现代英汉综合大词典》
  • Moves are afoot to increase car insurance premiums. 现正在酝酿提高汽车的保险费。 来自《简明英汉词典》
5 indemnity O8RxF     
n.赔偿，赔款，补偿金
参考例句：
  • They paid an indemnity to the victim after the accident.他们在事故后向受害者付了赔偿金。
  • Under this treaty,they were to pay an indemnity for five million dollars.根据这项条约，他们应赔款500万美元。
6 warranty 3gwww     
n.担保书，证书，保单
参考例句：
  • This warranty is good for one year after the date of the purchase of the product.本保证书自购置此产品之日起有效期为一年。
  • As your guarantor,we have signed a warranty to the bank.作为你们的担保人，我们已经向银行开出了担保书。
7 format giJxb     
n.设计，版式；[计算机]格式，DOS命令:格式化(磁盘)，用于空盘或使用过的磁盘建立新空盘来存储数据；v.使格式化，设计，安排
参考例句：
  • Please format this floppy disc.请将这张软盘格式化。
  • The format of the figure is very tasteful.该图表的格式很雅致。
8 rescinded af55efaa19b682d01a73836890477058     
v.废除，取消( rescind的过去式和过去分词 )
参考例句：
  • Rescinded civil acts shall be null and void from the very beginning. 被撤销的民事行为从行为开始起无效。 来自互联网
  • They accepted his advice and rescinded the original plan. 他们听从了他的劝告，撤销了原计划。 来自互联网
9 endorsement ApOxK     
n.背书；赞成，认可，担保；签(注)，批注
参考例句：
  • We are happy to give the product our full endorsement.我们很高兴给予该产品完全的认可。
  • His presidential campaign won endorsement from several celebrities.他参加总统竞选得到一些社会名流的支持。
10 endorser endorser     
n.背书人，代言人
参考例句：
  • Where the holder is an endorser,he has no right of recourse against the subsequent parties.持票人为背书人的，对其后手无追索权。
  • The outcomes revealed that there is positive relationship between endorser's credibility and brand equity's dimensions.结论显示代言人的背景和品牌公平的面向有正面的关
11 residual SWcxl     
adj.复播复映追加时间；存留下来的，剩余的
参考例句：
  • There are still a few residual problems with the computer program.电脑程序还有一些残留问题。
  • The resulting residual chromatism is known as secondary spectrum.所得到的剩余色差叫做二次光谱。
12 liquidate I3OyM     
v.偿付，清算，扫除；整理，破产
参考例句：
  • A unanimous vote was taken to liquidate the company.全体投票一致通过停业清理公司。
  • They have not hesitated in the past to liquidate their rivals.过去他们曾毫不犹豫地铲除对手。
13 accounting nzSzsY     
n.会计，会计学，借贷对照表
参考例句：
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。

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