(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
保险人(保险公司) insurer
(被)保险人 insured, insurant
报酬 remuneration
备抵法 allowance methods
背书 endorsement9
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
1
investor
![]() |
|
n.投资者,投资人 | |
参考例句: |
|
|
2
lessee
![]() |
|
n.(房地产的)租户 | |
参考例句: |
|
|
3
custody
![]() |
|
n.监护,照看,羁押,拘留 | |
参考例句: |
|
|
4
premiums
![]() |
|
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: |
|
|
5
indemnity
![]() |
|
n.赔偿,赔款,补偿金 | |
参考例句: |
|
|
6
warranty
![]() |
|
n.担保书,证书,保单 | |
参考例句: |
|
|
7
format
![]() |
|
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: |
|
|
8
rescinded
![]() |
|
v.废除,取消( rescind的过去式和过去分词 ) | |
参考例句: |
|
|
9
endorsement
![]() |
|
n.背书;赞成,认可,担保;签(注),批注 | |
参考例句: |
|
|
10
endorser
![]() |
|
n.背书人,代言人 | |
参考例句: |
|
|
11
residual
![]() |
|
adj.复播复映追加时间;存留下来的,剩余的 | |
参考例句: |
|
|
12
liquidate
![]() |
|
v.偿付,清算,扫除;整理,破产 | |
参考例句: |
|
|
13
accounting
![]() |
|
n.会计,会计学,借贷对照表 | |
参考例句: |
|
|