摘自《酷职》 2006年12月06日


案例 project example, story

安全港租赁 safe-harbor lease--a type of lease created for a time under the US Internal Revenue Code for the purpose of transferring federal tax benefits from a party who could
not use them to a party who could.

按照约定 as agreed

安装 installation


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

报关 custom entry

保管费 custody 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 premiums

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 indemnity

保险人(保险公司) insurer

(被)保险人 insured, insurant

保证期 warranty period

报告格式 reporting format

报酬 remuneration

备抵法 allowance methods

被撤销的合同 rescinded contract

背书 endorsement

背书人 endorser

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 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.

币种 currency

变现 liquidate

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 accounting purposes and a loan for tax purposes;also known as an off-balance sheet loan, see-through ease;synthetic lease.

不正当 improper

簿记系统 bookkeeping system

补救措施 remedy


裁定 (法) award

财产 property

财产保险 insurance of property

财务报表 financial statement

财务报告 financial report

财务费用 finance expense

财务会计 financial accounting

财务公司 Capital company

财务收入 finance income

财务年度 fiscal year

财务状况 financial position

财政部 Ministry of Finance

阐明 elucidate

残值 residual value

仓单 warehouse receipt

仓储费 warehousing charge

仓储合同 warehousing contract

仓储物 stored goods

常规融资租赁 conventional finance lease

长期负债 long-term liabilities

长期借款 long-term debts

长期投资 long-term investments

长期应付款 long-term payables

长期资产 long-term assets

超越权限 ultra vires

城市建设附加费 city development surcharge

承包人 contractor

总承包人 general contractor

发包人 employer

承担损害赔偿责任 to be liable for damages

承担违约责任 to be liable for breach of contract

承担责任 be liable therefor

承诺函 commitment letter

承租人 lessee

承揽合同 contract for work

承揽人 contractor

共同承揽人 joint constractors

定作人 customer

承诺 acceptance

成功的案例 successful story

撤回 withdrawn

撤销 revoke, rescind

抽逃资金 surreptitiously withdrawn funds

除当事人另有约定的以外 unless parties have agreed otherwise

除法律另有规定外 unless the law provides otherwise

处分 disposal

出卖人 supplier

出让人 transferor

(受让人) (transferee)

出租 rental

出租人 lessor

催告 remind

存货人 bailor

充分披露原则 full disclosure principle

存货 inventory

存货盘亏 inventories loss


打包租赁 bundled lease--a lease in which the lossor pays for taxes, insurance and maintenance on the leased equipment.

代理人 agent

贷款人 lender

(借款人) (borrower)

贷记 credit

担保 security

担保法 security law

道德义务 moral duty

到期利息 interest due

到期债权 matured claim

等额租金 level payment

第一承运人 first carrier

递变租金 stepped rent --- a lease in which the periodic lease payments are reduced and/or increased at some point at the lease term.

递变租金租赁 stepped payment lease

递减租赁 step-down lease---a lease in which the periodic lease payments are reduced at some point in the lease term.

递延资产 deferred assets

递增租赁 step-up lease --- a lease in which the periodic lease payments are increased at some point in the lease term.

抵押担保 encumbrance

调查 survey

调查对象 respondent

定金 deposit

董事会 board of directors

独资企业 single proprietorship

短期租赁 short-term lease--generally, a lease of less than three years.

对承租人的好处 benefits to lessee

对出租人的好处 benefits to lessor


额定股份 authorized shares of stock

额度 quota

恶意串通 malicious conspiracy


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

法律问题 legal issue

法律约束力 legally binding

法人 fictitious person

发行债券 issuance of bonds

防洪基金 flood prevention surcharge

妨碍租赁的原因 objections to leasing

放弃 migration away from, waive

非法干预 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.

废止 to be repealed

费用 expenses

分类帐户 ledger account

分包 subcontract

分配 distribution

风险 risk

定价风险 pricing risk

法律风险 legal risk

收益风险 yield risk

税收风险 tax risk

信贷风险 credit risk

资产风险 asset risk

风险租赁 venture lease

扶贫 poverty relief

扶养义务 an obligation to maintain …

浮动利率 variable rate

浮动利率租赁 floating rate lease--a lease in which the lease payments may vary from one payment period to another, particularly when they vary according to changes in a pecified index; variable rate lease.

福利费 welfare expenses

服务租赁 service lease --- a lease in which the lessor provides complete service, maintenaince and care for the leased equipment; a maintenance lease; an operating lease; a gross lease.

复式记帐法 double entry system

附加费 surcharge

附加税 surtax

付款 payment

付款条件 payment term

付款人 payer

负债 liabilities

负责人 responsible person

负债与股东权益之比 debt to net worth

附则 supplementary provisions


干预选择租赁物 interfer in the selection of the leased thing

杠杆租赁 leveraged lease

格式条款 standard clauses

工程勘察、设计、施工 project surveying, design, construction

(xx日)公布 promulgated on …

公开、公平、公正 an open, fair and impartial manner

公允价值 fair value

公证 notarize

根据违约情况 depending on the circumstances of the breach

固定资产 fixed assets

固定资产净值 net fixed assets

固定资产清理 fixed assets in liquidation

固定资产原价 fixed assets at cost

固定租金租赁 fixed payment lease--a lease in which is the lease payment remains the same throughout the lease term.

故意 willfully

故意隐瞒 deliberately concealed,willfully conceal

股份上市 initial public offering (IPO)

股利政策 divident policy

广告宣传费 advertising and promotion expenses

国家标准 State standard

国家工商行政管理局 State Administration for Industry and Commerce

国家计划委员会 State Planning Commission

国家进出口商品检验局 State Administration for Import and Export Commodity Inspection

国家经济贸易委员会 State Commission for Economic and Trade

国家外汇管理局 State Administration of Foreign Exchange (SAFE)

国家重大建设工程 major State construction project

国际会计准则委员会 International Accounting Standard Committee

国库券 treasury bill

过帐记号 post referance


海关总署 Customs General Administration

海事法院 marine court

行业 industry

行业标准 industry standard

行业调查 survey of industry activity

合法权益 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

合同的内容 the particulars of a contract

合同的效力 validity of contract

合同法 the contract law

合同书形式 form of a written instrument

和解 settlement

后进后出 last-in, last-out

坏帐 bad debts, bad accounts

坏帐准备 allowance for bad accounts

还款 repayment

汇兑损失 foreign currency exchange loss

汇率 exchange rate

汇率风险 exchange rate risk

毁损 damage

回租 lease back

或有出租人 casual lessor-- a lessor who is not in the business of leasing but who does an occassional lease, primarity for the tax benefits of the lease transaction.

或有负债 contingent liabilities


及时 in a timely manner

寄存人 depositor

继承人 heir

价目表 price list

价款 remuneration

监管 supervision

监督处理 supervision and handling

监护人 guardian

检验标准 the standard of inspection

检验方法 the method of inspection

检验证书 inspection certificate

减税 tax benefit

减税证明 tax slash certificate

交货,交付 delivery

交付日 date of acceptance

交易规模 transaction size

交易习惯 usage of trade

教育附加费 education surcharge

结构:租金的构成方式将保证能 structuring: the determination of a lease payment

获得一定的目标收益。 structure that will preserve a certain targeted yield.

结构化共享式租赁 structured participating lease (SPL)

结算条款 settlement clause

借款合同 loan contract

借款人 borrower

(贷款人) (lender)

解除 terminate

解决争议的方法 the method of dispute resolution

解释 constru

解约条件 conditions subsequent

金融租赁公司 bank leasing company--a leasing company affilliated with a bank or bank holding company.

进口税 import duty

进入市场 entry markets

经常项目支付 current payment

经济合作和发展组织 Oragnization for Economic Co-operation and Development (OECD)

经济环境 economic environment

经营性租赁 operating lease

经营状况 business circumstances

谨慎原则 prudential norms

禁止或限制 prohibit or restrict

净收益 net earnings

净损失 net loss

居间合同 brokerage contract

居间活动 brokerage activity

居间人 broke

拒绝 rejection


开端 inception

开口租赁 open-end lease--a lease transaction in which the lessee guarantees the residual value of the equipment and also shares in any appreciation of the equipment.

看似租赁 see-through lease-- a financing treated as a lease for accounting purposes and a loan for tax purposes; also known as a broken lease, off-balance sheet loan, synthetic lease.

抗辩 the defence

客观情况 objective circumstances

客观性原则 objectivity principle

可撤销租赁 cancellable lease--a lease which can be cencelled (or terminated) by the lessee before its originally scheduled conclusion.

控股公司 holding company--a corporation which does not actively engage in business directly itself but which rather owns the stock of other companies which are directly entaged in business.

口头合同 oral contract--a verbal contract, not evidenced by a written contract. The enforcement of an oral contract can be severly limited by the Statute of Frauds and
practical considerations.

扣押 attachment

跨国转租赁 cross border lease

会计 accounting

成本会计 cost accounting

非赢利组织会计 non-for-profit accounting

公共会计 public accounting

企业会计 private accounting

社会会计 social accounting

税务会计 tax accounting

会计恒等式 accounting equation

会计科目表 chart of accounts


会计要素 accounting element

会计制度 accounting system

会计准则 accounting standard

宽限期 grace period

款项后付 payments in arrears

款项先付 payments in advance

框架协议 frame agreement

亏损 deficit


历史成本原则 historical cost principle

利差 spread--the difference between what a lessor pays for funding and what the lessor sets as the yield in a lease transaction.

利率 interest rate

利息 interest

利息补偿 interest allowance

利息收入 interest earned

联邦租赁 federal leasing--leasing in which the lessee is an agency of the United States government. Special rules and considerations apply.

联合承租人 co-lessee--an additional lessee to a lease, who is usually jointly and severally liable on the lease with the other lessee.

联合租赁 joint venture lease

连带责任 joint and several liability

谅解备忘录 memorandum of understanding (MOU)

流动比率 current ratio

流动负债 current liabilities

流动资产 current assets

留成 retention

留购租赁 dollar buy-out lease--a lease with a US$ 1.00 purchase option at the end of the lease term, or a generalized reference to a lease with a nominal purchase option, whether the option actually be US$ 1.00 or some other nominal amount.

留置 lien

律师费 attorney fees and costs

律师意见书 opinions of counsel

履行地点 place of performance

履行方式 methods of performance

履行期限 the time limit for performance


买卖合同 purchase contract

买受人 buyer

卖主融资 vendor financing

卖主租赁 vendor leasing

卖主出租人 vendor lessor

媒介服务 intermediary service

免除 release … from …

免除或限制 exempt or limit

免责条款 exemption clause

免税 tax exemption

民事权利义务 civil rights and obligations

民事行为 civil acts

民事行为能力 the capacity for civil acts

名义利率 norminal interest rate

明细分类帐 subsidiary ledger

明确 clearly indicate

没收 confiscate

目标收益 targeted yield


纳税记录 government tax fillings

内部收益率 internal rate of return / IRR

内容(细节) particulars
内容(目录) contents

年交易额 annual volume


欧元 Euro


拍卖程序 the auction procedures

拍卖公告 auction announcement

盘亏 loss on disposal

盘盈 income on disposal

赔偿金 compensation

赔偿损失 compensate for the loss

配比原则 matching principle

平等主体 equal party

评价规范 value disciplines

破产 bankruptcy

普通责任险 genertal liability insurance


期满 expire

期末借方余额 ending debit balances

期末贷方余额 ending credit balances

期限届满 expiration of time limit

欺诈 fraud

起租日 lease commencement date

欠租 overdue repayment

其他规定 miscellaneous stipulations

起诉 suit is filed

提出 file

诉讼 suit

签字或盖章 sign or seal

强加 impose upon

一方不得将自己的意志强加给 one party may not impose his will upon

另一方 the other party

强制性规定 mandatory provisions

清楚明确 explicit

清理条款 clearance clarse

清算组织 liquidation organization

请求 petition

取得,弄到 acquire

权责发生制 accrual basis of accounting

全支付租赁 full-payout lease--a lease from which the lessor can reasonably expect to return on its full investment in the leased property plus the estimated cost of financing the property over the term of the lease, from rentals, estimated tax benefits, and the estimated residual value of the property at the expiration of the initial term of the lease.

全维修租赁 full maintenance lease--a lease in which the lessor agrees to provide for the maintenance, repair and upkeep of the equipment during the lease term.

全服务租赁 full service lease--a lease in which the lessor agrees to provide one or more services beyond froviding the simple use of the equipment.

全面履行 full perform


日记帐 journal

购货日记帐 purchase journal

特种日记帐 special journal

通用日记帐 general journal

现金收入日记帐 cash receipts journal

现金支出日记帐 cash disbursements journal

销货日记帐 sales journal

融资条件 financial terms

融资租赁 finance lease

二手货市场 secondary market

人民法院 People's Court


善意 bona fide

擅自 on his own authority

商品检验证书 commodity inspection certificate

商业广告 commercial advertisement
商业秘密 trade secrets

商业租赁 business lease--a lease in which the lessee has entered into the lease transaction for commercial purposes; not a consumer lease.

丧失商业信用 loss one's goodwill

(…日起)施行 effective as of ……

审判团 tribunal

审慎调查 due diligence

使用 usage

试用买卖 a sale on approval

试用期限 a period of time for approval

涉外合同 contract with a foreign element

生效条件 conditions precedent

失效 become void

市场价格 market price

实质性变更 materially alter

示范文本 model text

视为 to be deemed to be

渗透率 penetration rate

使用 usage

赊销 on credit

设备租赁 equipment leasing--usually, the leasing of tangible personal property, including vehicles; the usage of the term in reference to the industry may also include the leasing of land, buildings, fixtures, immovable

生效 effectiveness

生效日 effective date

实际金额 actual amount

实际利率 effective interest rate

实收资本 pain-in capital

市场定位 market positioning

市场需求 market needs

收付实现制 cash basis of accounting

售后回租 sale-leaseback

受款人 payee

受让人 transfernee

让与人 assignor

受托人/委托合同 mandatary

委托人 mandator

受赠人 donee

赠与人 doner

授权代表 authorized representative

收回租赁物 repossess leased thing

收入 revenues

收入利息比 times interest earned ratio

收入实现原则 revenue realization principle

收益表 income statement

手续费 charge

税后定价 after-tax pricing
税前所得 pre-tax income

司法补救 judicial assistance

损坏 damage
损毁 destruction

损益表 profit and loss

损失赔偿受益人 loss payees

索赔 claim

所得税 income tax

所有权 ownership

所有者权益 owners' equity

所有者权益回报率 return on equity (ROE)


摊销 amortization

提前留购 early buyout option--an option given to a lessee to purchase the leased equipment at some point before the expitation of the lease term.

提前终止 early termination--the termination of a lease before the end of its original term.

调解 conciliation

统计情况 statistical overview

铁道部 Ministry of Raiways

同等效力(法) equally authentic

提出索赔 pursue claims against any one

提款 withdrawal

提款帐户 drawing account

提前履行 early performance

调解书 settlement agreement

投资银行家 investment banker

推定 to be deemed to have been made

退出市场 exit markets

退休经费 pension expenses

拖欠 past due

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