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中英对照租赁词汇(下)

2010-08-30 16:16  来源:   纠错

  W

  外包outsourcing

  (电脑的)外部设备peripheral

  外国投资的易受控制程度amenability to foreign investment

  网络联接器件 network connection device

  网络networks

  完善perfection

  委托人信托 grantor trust

  委托人 grantors

  维持费用carrying amount

  维修保养合同maintenance contract

  (飞机发动机的)维修间隔期 maintenance interval

  维修计划书MPD(maintenance planning document)

  违约 default

  伪装的租赁资产买入人(指融资租赁的承租人)disguised purchaser of the leased asset

  未被全额担保的债权人undersecured creditor

  未交付 non-delivery

  未决程序proceedings pending

  未来的现金流 future cash flow

  未来租赁付款future lease payment

  未实现财务收益 unearned finance income

  (经营租赁中)未摊销的余值unamortized residual value

  文件制作及提供documentation

  文据instrument

  窝工时间down time

  无担保的残值unguaranteed residual value

  无担保的债权人unsecured creditor

  无信用等级的unrated

  无形权益 intangible benefit

  无形资产intangible assets

  物权real rights

  五个不同的框架 (指租赁交易的环境条件)five different frameworks

  X

  细则 by(e)-laws

  (法院裁决前)先收回财产prejudgment property recovery

  先行融资 prefund

  先租后买rent-to-buy

  先以租赁合同方式租用后以融资租赁合同方式租入rent-to-leases

  闲置的能力idle capacity

  (保险中的)险别coverage

  现金抵押 cash collatera1

  现金流cash flow

  现金流偿债能力比率cash flow coverage ratio

  现金收入及现金运用cash receipts and cash applications

  现金选择 cash election

  现金支付能力liquidity

  现有银行信贷额度的保留preservation of exist bank line

  现值present values

  (飞机上)限制其使用小时的部件life-limited parts

  线路板 circuit board

  相似性similarity

  相关性 correlation

  项目item

  项目风险project risk

  项目融资 project finance

  消费税consumption tax

  消费者价格指数consumer price index

  消费者交易consumer transaction

  消费者有担保交易consumer secured transaction

  销售成本 cost of sale

  销售额的百分比percentage of sales

  销售价格selling price

  销售开发团队 sales origination teams

  销售量sales volume

  销售收入 sales proceeds

  销售税sales taxes

  (专属公司的)销售协助型租赁 sales-aid leasing

  销售型租赁 sales-type lease

  (在有着不同法规情况下的)协调harmonization

  协议agreement

  胁迫 duress

  新产品系列 new product family

  新兴租赁市场emerging lease markets

  新增借款利率incremental borrowing rate of interest

  (经营租赁中的)信贷导向型出租人 credit-oriented lessor

  信托契约法Trust Indenture Act

  信托账户trust account

  信息技术资产IT assets

  信息 information

  信用担保程序credit underwriting process

  信用变化 credit development

  信用等级credit rating

  信用等级下降downgraded

  信用风险credit risk

  信用风险的分担及管理 credit risk allocation and management

  信用及流动性增级credit and liquidity enhancement

  信用记录和规模credit history and profile

  信用卡credit card

  信用卡应收款 credit card receivables

  信用增级credit enhancement

  信用证letter of credit

  信誉creditworthiness

  行使(某项权利,例如购买任择权时的)价格exercise price

  性能价格曲线price/performance curve

  修改amendment

  修理repair

  (依靠电脑的层析)X射线摄影机 CAT(computer-added tomograph)

  削弱性效应dampening effect

  许可证税excise tax

  许可证协议licensing agreements

  循环贷款融通 revolving loan facility

  续租任择权option to renewal

  Y

  押金账项deposit account

  演变evolution

  延迟交付 delay in delivery

  样品示例sampling

  样品 sample

  延缓的诉讼stayed actions

  延缓履行moratorium

  延期extension, suspension

  延期纳税tax deferral

  衍生的金融工具derivative financial instruments

  演示illustration

  验收证书certificate of acceptance

  遥远的或有事件remote contingency

  要因价值(指租赁物毁坏或灭失时承租人应付的赔偿金额)casualty value

  亚洲租赁协会AsiaLeaae

  业绩 performance

  业务方式设计structuring

  业务方式structures

  业务开发business generation

  业务收购business acquisition

  业主医院 proprietary hospital

  一般无形物general intangible

  一次或多次付款a payment or serious payments

  (飞机返还时的维修状况同交付时)一模一样原则mirror-in/mirror-out principle

  一应俱全的车厢 dedicated carriage

  一站式采购one-stop shopping

  医院治疗hospitalization

  移动通信 cellular(mobile)

  移动性mobility

  已调整税基 adjusted tax basis

  已融资资产净额 net financed assets

  以第三方到期医疗应收款作为质押collateralized by third party medical receivables due

  以收费为基础的融资服备 fee-based financing services

  义务的承担incurrance of an obligation

  溢价appreciation

  银行报价bank quote

  银行的下属机构bank affiliates

  印记 hallmark

  应付租金 rentals payable

  应纳税的 taxable

  应收费fee receivable

  应收款损失备抵金 allowance for losses on receivables

  应收未收租赁付款uncollectible lease payments receivable

  应收账款 accounts receivables

  应收最小租赁付款minimum lease payments receivable

  应税所得 taxable income

  应有的审慎 due diligence

  英国租赁协议及租购合同的会计处理SSAP 21

  隐含利率implicit interest rate

  营利性医院profit-making hospital

  营业及开业许可税 business and occupation tax

  硬件 hardware

  佣金commissions

  用过的设备的租赁 used equipment leasing

  (合同中的)用语language

  优先权 priorities

  优先所有权或权利superior title or right

  邮电部门PTT,s(postal and telecommunication entities)

  游说努力lobby effort

  幼稚的nascent

  有担保的残值guaranteed residual value

  有担保的融资secured financing

  有担保或无担保的 secured or unsecured

  有担保的债权人secured creditor

  有活力的 vibrant

  有利有弊 pros and cons

  有说服力的案例convincing case

  有线电视网络cable TV network

  有限能力limited ability

  有线(通信)fixed wire

  有限责任公司limited liability company

  有效的所有权effective ownership

  (对抗辩的)有效放弃effective waiver of defenses

  有效性 effectiveness

  有形和无形资产 tangible and intangible assets

  有用寿命useful life

  有约束力的协议 binding agreement

  余额 remaining balance

  余值保险 RVI(residual value insurance)

  余值捕捉 residual capture

  余值担保 residual guarantee

  余值地位(指出租人承担余值风险的处境) residual position

  余值风险 residual exposure, residual risk

  余值实现residual realization

  预防性保养 preventive maintenance

  预付的租赁付款pre-paid lease payments

  预提税withholding tax

  预先设定的底价preestablished floor

  预先确定了的期间 predetermined period

  预先的书面同意prior written consent

  预先的书面通知 prior written notice

  原地再处置in-place remarketing

  远期掉期forward start swaps

  远期利率协议 forward rate agreement

  运输transportation

  允许permission

  Z

  灾变casualty

  再处置remarketing

  再出租re-leasing

  再投入 reinvestment

  窄机身飞机narrow-body aircraft

  债权人creditors

  债务发行成本 debt issuance costs

  债务期限debt maturities

  债务契约 debt covenant

  债务-权益处理debt-equity treatment

  债务人obligor, debtor

  债务证券debt securities

  债务证书debt instruments

  债务资本 debt capital

  债务 obligations

  债息debt service

  暂行租金(在租金首付日应付的租金)interim rent

  赞助计划sponsored program

  站得住脚的标准supportable standard

  噪声 noise

  增级的设备信托证书enhanced equipment trust certificate

  增长率growth rate

  增值服务value-added services

  增值税VAT(value added taxes)

  责任限度limitation of liability

  章程prospectus

  账面结存价值carrying value

  账面亏损book loses

  账面收入 book income

  账项accounts

  战略性建议strategic recommendations

  占有possession

  (对)占有的延伸提留extended retention of possession

  折旧抵扣 depreciation deductions

  折旧费用 depreciation expense

  折旧好处depreciation benefit

  折旧期间 depreciation period

  折旧提存depreciation allowance

  折现率 discount rate

  折现值discounted present value

  折余价值depreciated value

  真人 real person

  真实租赁true lease

  真实租赁协议true leases

  诊断设备diagnostic equipment

  诊所 clinic

  正常结束 normal terminations

  正常可折旧寿命 normal depreciable life

  正供出售证券available-for-sale securities

  争议解决程序 dispute resolution process

  证券化池 securitization pool

  证券化交易securitization transactions

  证券化资产securitization assets

  证券委员会国际组织 IOSCO(International Organization of Securities Commissions)

  证实 authentication

  证书certificate

  政府(指定)的代理机构governmental agency

  政府机构 governmental body

  政府基金governmental fund

  政府征用 governmental taking

  支付金额 payment amount

  支线飞机regional jet

  知识产权 intellectual property right

  执行implementation

  执行成本 executory cost

  执照 permit

  直接和间接损失direct and consequential damage

  直接融资租赁direct financing lease

  直接税 direct tax

  直接购买outright purchase

  直升机helicopters

  直线法折旧straight-line depreciation

  直线法straight line basis

  直线法确认straight-line recognition

  直销 outright sale

  指数index

  指定车型及司机的合同车队DDC (dedicated contract carriage)

  指定最低运输量的合同车队 dedicated capacity carriage

  指定的位置designated location

  指名的所有权人 named owner

  职业资格证 job qualification sheet

  (来自)制造商(的)补贴manufacturer subsidy

  质量差幅quality spread

  治疗设备 therapeutic equipment, treatment equipment

  滞留成本法(不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法) sunk cost method

  周转时间 turn around time

  专长expertise

  专属公司 captives

  专属金融公司captive finance company

  专业公司specialist firm

  专业化的独立的公司specialized independents

  (只处置某类设备的)专业性再处置公司exclusive remarketing firms

  转承债务vicarious liability

  转售 resell

  转移 transfer

  转出租(租入是为了出租) rent-to-re-rent

  转租赁 sublease

  装置features

  装运shipping

  咨询及顾问服务consulting and advisory services

  资金掣肘capital constraint

  资本充足率gear ratio, gearing, leverage ratio

  资本费用 capital cost

  资本分派capital allocation

  资本化 capitalize

  资本市场capital market

  (所承担的)资产残值风险exposure to residual asset value

  (经营租赁中的)资产导向型出租人 asset-oriented lessor

  资产的取得acquisition of assets

  资产抵押 pledge

  资产风险保险asset risk insurance

  资产负债表的表现 financial statement appearance

  资产负债表日 balance sheet date

  资产负债表外证券化off-balance sheet securitizations

  资产跟踪asset tracking

  资产回报率ROA(return on assets)

  资产减损impairment of assets

  资产特点asset specificity

  资产证券化asset securitization

  资产支持型融资 asset-backed financing

  资产 asset

  资格apacity, status

  资金成本 cost of capital

  资源 resources

  字节 byte

  自保公司self-insured corporations

  自动调整条款escalation clauses

  自力支撑的衍生工具 free standing derivative instruments

  自然资源开发权协议agreement concerning rights of explore natural resources

  自由折旧规则liberal depreciation rules

  (该公司)自有的专长in-house expertise

  自有资金负债率 debt-equity ratios

  自由酌情处理 discretion

  自助性重新占有 self-help repossession

  中程双过道(指飞机)intermediate twin-aisle

  中级市场租赁 middle-market leasing

  中小型企业SMEs

  中央集权central authority

  终止terminate

  终止日后的接续 continuation beyond the termination date

  终止(租赁的)通知notice of termination

  仲裁arbitration

  种类category

  重要事实material facts

  综合收入 comprehensive income

  综合性再处置公司nonexclusive remarketing firms

  主服务者primary servicer

  主权风险 sovereign risk

  主营业地principal office and place

  主租赁协议master lease

  (期满但租赁物未退还时的)逐月收取的租金 month-to-month rentals

  租购合同 hire purchase contracts

  租购融资 lease-purchase financing

  租购协议hire purchase agreement

  租还是买 lease versus purchase

  租借leasehold

  租金rent,rental

  租金流rental stream

  租金支付payment of rentals

  租金首付日rent commencement date

  租金收入rental income

  租金水平(费率)rental rates

  租金税 rental tax

  租赁leasing, leasehold

  租赁安排leasing arrangement

  租赁财产leased property

  租赁费(对租金中所含收益部分的形容) lease fee

  租赁付款次数number of lease payments

  租赁负债lease liabilities

  租赁公司 leasing company

  (对)租赁(的)管制leasing regulation

  租赁期限 lease term

  租赁设备leased equipment

  租赁申请 lease application

  租赁税 lease tax

  租赁物件 leased items

  租赁协议登记 lease registry

  租赁协议分类 classification of leases

  租赁协议管理人 lease manager

  租赁协议及租赁资产组合证券化securitization of leases and leased assets portfolio

  租赁协议开始日inception of the lease

  租赁协议正文master lease illustration

  租赁协议组合 lease portfolio

  租赁协议 leases, leasing agreement

  租赁信贷限额lease lines of credit

  租赁研讨会 workshop on leasing

  (手工的或电脑的)租赁业务管理系统leasing systems

  租赁业务(的)许可 licensing of lease activity

  租赁业务 leasing activities

  (对)租赁应收款(的)无追索出售non-recourse sale of lease receivable

  租赁原值original lease value

  租赁占国内生产总值的份额leasing,s share of GDP

  租赁周期的六个阶段the six phase of leasing cycles

  租赁专业人员 leasing professionals

  租赁资产 leased assets

  租入人hirer

  (美国特有的为享受税收待遇而在美国企业同外国企业之间订立的)租入租出(租赁协议)lease-in/lease-out

  组别tranches

  组合(中的设备类型的)集中程度portfolio concentration

  追索权recourse

  追溯性运用retrospective application

  最低可接受费率 hurdle rate

  最低资本 minimum capital

  最低租金费率minimum rental rate

  最短租赁期限 minimum lease terms

  最新技术 state-of-art technology

  最终可用寿命ultimate useful life

  最终用户end-users

  做广告advertising

  着陆landing

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