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中英对照租赁词汇(中)

2010-08-30 16:17  来源:   纠错

  J

  机场airports

  (铁路)机车 locomotive

  机动车费 motor carrier fee

  机构融资institutional finance

  机构文件organizational documents

  (飞机的)机身airframe

  机制mechanism

  基本利率prime interest rate

  基本租金(各期应付的租金)basic rent

  基础设施infrastructure

  基建费用 capital expenditure

  级别 classes

  (将目标市场定位于某类规模客户的)极化polarization

  即期实现current realization

  即时转移present transfer

  疾病 illness

  集装箱container

  计算机computer

  技术上的定位technological orientation

  技术老化technological obsolescence

  记录 record

  继承人 successors

  (合同到期后的)继续有效程度survivability

  价格指数prices indices

  间接税 indirect tax

  间接的银行租赁indirect bank leasing

  兼并acquisitions

  监管程序supervisory process

  监管 supervise

  监控 monitoring

  检修 overhaul

  检验inspection

  检验报告inspection report

  检验结果inspection findings

  检验员inspector

  减记 write-off

  减少reduction

  (对)减税(的)兴趣tax appetite

  减损detraction

  简单融资租赁 simple finance leases

  交付及验收程序delivery and acceptance process

  交换exchange

  交易transactions

  交易成本transaction costs

  交易税transaction tax

  交易特许(销售)税transaction privilege(sale)tax

  交易习惯和贸易惯例course of dealing and usage of trade

  教育education

  加入accession

  (美国的)加速成本回收的折旧MACRS depreciation

  加速支付 accelerated payment

  价值比value ratio

  节税 tax saving

  结论conclusion

  接受acceptance

  接受日 acceptance date

  解除relieve

  解除管制deregulation

  解散dissolution

  (期限)届满(时)at the expiry

  借款人 borrower

  金融工具 financial instruments

  金融公司finance companies

  金融机构financial institution

  金融证书financial instruments

  金融资产证券化投资信托 FASIT (financial asset securitization investment trust)

  金融资产 financial assets

  进度计划 schedule

  进口租赁in-bound leases

  进款proceeds

  近似approximation

  竞争风险competitive risk

  竞争者 competitor

  经得起检验的案例verifiable case

  经纪人费broker fee

  经纪人 brokers

  经济利益economic benefits

  经济气候economic climate

  经济上的所有权economic ownership

  经济寿命economic life

  经营效率 operational efficiency

  经营租赁operating leasing

  经营租赁协议operating leases

  净财富税net worth tax

  净出资余额net investment outstanding

  净收益net earnings, net margin

  净现金出资余额net cash investment outstanding

  净应税收入net taxable income

  净值net value

  净租赁(指不附带任何技术服务的租赁)net lease

  (电脑租赁的)救灾服务disaster recovery services

  绝对和无条件付款 absolute and unconditional payments

  绝对责任条款hell-or high water clauses

  绝症 fatal illness

  拒绝objection

  拒收reject

  K

  卡车track

  开票和收款 bill and collect

  开支expenditure

  抗辩defense

  嵌入的embedded

  可撤销的cancelable

  可撤销性cancelability

  (固定利率中期融资)可得到程度availability of fixed rate medium-term financing

  可抵扣程度deductibility

  可收回程度collectibility, recoverability

  可回收金额recoverable amount

  可回收净额 net collectible value

  可减税的费用tax deductible expense

  (信息传递中的)可连通性connectivility

  (美国)可替代最低税AMT (Alternative Minimum Tax)

  可行使的exercisable

  可营利地运用profitable operation

  可予驳回的推定rebuttable presumption

  可转换次级票据converted subordinated notes

  客户customers

  客户的购买周期customer's purchase cycle

  客户联系customer contact

  扣减deduction, abatement

  扣留arrest, recoupment

  扣押detention, levy

  扣押抵债处置foreclosure disposition

  会计处理accounting treatment

  会计利益accounting benefits

  会计期间 accounting period

  会计政策accounting policies

  会计准则accounting principle

  (对)会计准则(的)巧妙运用manipulation of accounting principle s

  跨境融资 cross-border funding

  宽机身飞机wide-body aircraft

  宽松条款 lenient terms

  库存锁定 treasury locks

  亏损防堵loss containment

  捆绑(在一起的)附加服务bundled additional services

  捆绑(服务) bundling

  扩容scale

  L

  垃圾焚烧waste incineration

  垃圾债券 junk bonds

  拉美租赁协会Felalease

  蓝皮书(美国二手市场设备价格手册)bluebook

  累计准备金accumulated allowance

  类别的确定classification determination

  类推为analogous to

  类型type

  立即可以得到的资金 immediately available fund

  立足于信用的出租人credit-based lessor

  立足于资产的出租人asset-based lessor

  利差rate spreads

  利润产生 profit generation

  利率掉期 interest rate swaps

  利息和收费收入interest and fee income

  联邦保证抵押 federally guaranteed mortgage

  (美国)联邦航空署FAA(Federal Aviation Administration)

  联邦所得税federal income tax

  (德国)联邦税务法庭 Federal Tax Court

  联合团体affiliated group

  联盟alliances

  (卖主同出租人的)联手销售计划 private-label program

  廉价购买任择权BPO(bargain purchase option)

  廉价续租任择权BRO(bargain renewal option)

  量化标准quantitative criteria

  了结抵押(抵押权人按规定拍卖抵押物以受偿)foreclosure

  灵活性 flexibility

  零散权益fractional interest

  零售retail

  零售商销售税retailers 'sales tax

  流动比率current ratio

  流动性融通 liquidity facility

  流动性支持liquidity support

  流动资金working capital

  留存retain

  (承租人的)留购率retention rate

  留置权encumbrance, lien

  留置日lien date

  留置任择权put option

  垄断monopoly

  垄断部门 monopolies

  履行 performance

  律师 counsel

  M

  卖主暗扣vendor discount

  卖主融资vendor finance

  卖主协议 vendor agreements

  卖主的再处置责任remarketing obligations of the vendor

  卖主租赁计划vendor leasing programs

  卖主 vendor

  “猫”(调制解调器)modem

  毛出资总额 total gross investment

  毛利税递延GPTD(gross profit tax deferral)

  贸易税trade tax

  贸易税附加返还 trade tax add-backs

  贸易折扣trade discount

  每股基本收益basic earnings per share

  每股收益率EPS(earning per share)

  每股稀释后收益diluted earning per share

  (美国)财务会计标准委员会第13号说明:租赁FASB(Federal Accounting Standards Board) 13

  美国法学会American Law Institute

  美国国家税务局法规US Internal Revenue Service code

  (美国)国内税收法IRC(Internal Revenue Code)

  (美国)国内税务局IRS(Internal Revenue Service)

  (美国)进出口银行EXIM bank

  美国联邦所得税US federal income taxes

  (美国)全国性的独立全面服务租赁出租公司national independent full-service leasing rental firms

  (美国)统一州法律委员 NCCUSL(The National Conference of Commissioners on Uniform State Laws)

  (美国)统一商法典 UCC(Uniform Commercial Code)

  (美国)统一商法典关于法定融资租赁的条款UCC Article 2A

  美国)行政法Administrative Law

  (美国)载重汽车出租及租赁协会TRALA

  (美国)证券交易委员会SEC(Security and Exchange Commission)

  门坎threshold

  门诊诊所outpatient clinic

  免税单位tax-exempt entities

  免税发行者 tax-exempt issuers

  免税机构 exempt entity

  免税市场tax-exempt market

  免税债tax-exempt debt

  免税资产exempt assets

  免责disclaimer

  面值face value

  密封标价销售sealed bid sale

  (德国)民法典 Civil Code

  民航当局aviation authority

  民商法civil and commercial law

  名义价格购买任择权nominal purchase option

  名义价格 nominal price

  明示的担保 express warranty

  敏感性分析 sensitivity analysis

  默认接受implied acceptance

  模式model, pattern

  目标市场target market

  目标收益率target yield

  母公司parent

  N

  耐久性durability

  纳税地place of taxation

  纳税人 taxpayer

  纳税时点tax timing

  (所披露信息严重扭曲时的)内部参考internal preference

  内部交易insider transaction

  (电、气、热的)能源传输 power transmission

  年度预算拨款annual budget appropriation

  O

  偶然销售causal sale

  偶然销售豁免occasional sales exemption

  欧洲租赁协会Leaseurope

  P

  排定进度付款的利息部分interest component of scheduled payments

  拍卖auction sale

  盘存inventory

  赔偿indemnification

  赔付率loss ratio

  培训training

  披露项目disclosure items

  评定等级ratings

  评估appraisal, assess

  评估人员appraisers

  评级代理机构 rating agencies

  平静行使权 quiet enjoyment right

  平静占有quiet possessions

  平均寿命 average life

  批准ratification

  破产成本bankruptcy cost

  破产程序 bankruptcy proceedings

  破产法bankruptcy law

  破产法院 bankruptcy court

  破产接收receivership

  破产受益人 receivers

  破产 bankruptcy, insolvency

  普通信托 ordinary trusts

  Q

  欺诈fraud

  期回报率periodic rate of return

  期末程序end-of-term process

  期末结果end-of-term consequences

  期末应退还的保证金 refundable security deposit

  期末租金调整条款租赁协议TRAC(Terminal Rental Adjustment Clause) leases

  期权options

  (合同文本)起草 draftsmanship

  起飞take-off

  (飞机的)起落架landing gear

  起重机crane

  起租日lease inception

  契约covenants

  契约受托人indenture trustee

  签署sign, signature

  前端支付front-end payment

  前言preface

  钱到钱的租赁(租赁业内对融资租赁的俗称)money-over-money lease

  潜在冲突potential conflict

  潜在减损potential impairment

  欠款indebtedness

  强制性的 enforceable

  桥梁 bridge

  桥式融通 bridge facility

  侵犯 invasion

  侵权infringement

  侵占appropriation

  清算人 liquidator

  情报收集intelligence gathering

  求偿金额amount of recourse

  区别 distinction

  区域化regionalization

  趋降的利息费用曲线 downward sloped interest expense line

  取代 substitute

  权利要求 claim

  权利资格entitlement

  权益出资 equity contribution

  权益负债率debt-to-equity ratio

  权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金)equity insertion

  权益投资人equity investor

  权益证券equity securities

  权益资本equity capital

  权重weight

  全额支付full-payout

  全额支付还是非全额支付full-payout versus non-full-payout

  全程服务租赁 FSL(full-service lease)

  全额承诺 full commitment

  全面解决方案total solution

  全球调查global survey

  全球化 globalization

  全球租赁业 global leasing industry

  全套服务租赁full-service lease

  确定的条款 firm term

  缺陷deficiency

  确认 identification

  R

  让步concession

  (经营租赁合同中的)让步条件quid pro quo

  让与assignment

  燃料使用税fuel use tax

  (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价格arbitrary and artificially high

  value

  认定 finding

  认可 authorize

  认证authenticate

  认真草拟的合同条款 well-crafted contract clauses

  融资出租人 financial lessor

  融资交易出售的净利得net gain on sale of financing transactions

  融资来源financing source

  融资人financiers

  融资条件financial terms

  融资租赁financial leasing

  融资租赁法律finance lease laws

  融资租赁交易 financial leasing transaction

  融资租赁协议finance lease ,capital lease

  软(供大于求)市场soft (oversupplied) market

  软件卖主 software vendor

  软件 software

  S

  司法管辖区jurisdictions

  三方网络triple net

  渗透penetration

  设备瑕疵 equipment defects

  商品牌号trade names

  商务条款 commerce clause, commercial terms

  商业风险commercial risk

  商业性销售mercantile-type sale

  商业信托 business trust

  商誉goodwill

  上市公司 public-held companies

  (一个新产品从构思到实际推入市场所用的时间)上市时间 time to market

  上限 ceiling

  上下限ups and collars

  少数权益前收益 earnings before minority interest

  设备成本 equipment cost

  设备出租rental of equipment

  设备抵押票据notes secured by equipment

  设备风险的分担及管理 equipment risk allocation and management

  设备经理asset manager

  设备原值 OEC(original equipment cost)

  设备租赁业equipment leasing industry

  设备清单 Equipment Schedule

  设备认定equipment identification

  设施utility

  神权法制theocratic legal system

  审核内容清单 checklists

  审计audits

  审计官comptroller

  (涉及租赁的)审慎性标准 prudential norms relevant to leasing

  升级upgrade

  生效日effective date

  生效 enter into force

  声明 declarations

  声誉 reputation

  剩余期间remaining period

  剩余所得residual income

  社团association

  时间模式time pattern

  实际上的所有权virtual ownership

  实施enactment

  实施补救 enforcing remedies

  实现realization

  实现价值 realize the value

  实质上的所有权人substantive owner

  实质先于形式substance over form

  实质性合并substantive consolidation

  实质性使用essential use

  使用量amount of usage

  使用权right to use

  使用权租赁(对经营租赁的形容)usage leases

  使用税use tax

  使用条件 conditions of usage

  (设备的)使用小时hours of use

  市场的不完善market imperfection

  市场参与者market participants

  市场份额market share

  市场规模 market size

  市场环境marketplace

  市场利率market rates of interest

  市场摩擦market friction

  市场渗透率market penetration

  市场稳定性market stability

  市政工程 public works

  世界租赁大会World Leasing Convention

  事故casualty

  事实上的所有权actual ownership

  事实真相检查程序merit review process

  事先通知advance notice

  事业费 operating expense

  (飞机的)适航指令airworthiness directives

  适销性(经营租赁协议中的暗示保证) merchantability

  适用的证券法律applicable securities laws

  适用的应纳税寿命applicable tax life

  适用法律applicable law

  收回recover

  (从别国)收回(租赁物的)风险 repatriation

  收取和支付 collect and disburse

  收入和支出的确认 ncome and expense recognition

  收益调整adjustment of yield

  收益模型 earnings pattern

  收益确认recognition of income

  收益曲线yield curve

  收益 gains

  手段means

  首期更改租赁协议first amendment leases

  受款人payee

  受权专营部门 obligopolies

  受让人assignee

  受托人trustee

  受托责任fiduciary responsibilities

  受益人 beneficiaries

  授予人 grantor

  售后回租 sales and leaseback

  属性 attributes

  术语terminology

  数据传输data transmission

  数据转换 data transfer

  (对)数据管理(的)重要能力 significant date management capability

  数字化digitization

  司法场所judicial arena

  司法协助重新占有judicially-assisted repossession

  私人的或公有的 private and public

  私人运送人 private carriers

  私有化privatization

  (支撑租赁交易的)四大支柱the four pillars

  (区别融资租赁和经营租赁的)四项标准four criteria

  讼案suits

  所有者信托 owner trust

  双赢事件 win-win event

  双重课税协议 double taxation agreement

  双重税double tax

  (租赁一方为美国法人而另一方不是美国法人时的)双重所有权租赁协议double-dip tax leases

  税tax

  税法tax code

  税后收益率 after-tax rate

  税基 tax base

  税前收益率pretax rate

  税收taxation

  税收风险 tax risk

  税收利益转移tax benefit transfer

  税收上的折旧 tax depreciation

  (美国税法中的)税收所有权tax ownership

  税收租赁(指真实租赁,承租人的租金支出可直接抵扣)tax lease

  税务法规 tax status

  税务条例tax regulations

  隧道 tunnels

  随附于所有权的风险和报酬risks and rewards incident to ownership

  随机租金contingent rental, contingent rents

  损害damage , prejudice

  损耗exhaustion

  损失deficiency, losses

  损失赔偿金 liquidated damage

  损失索赔deficiency claim

  损益表income statement

  缩水underwater

  所得税income tax

  所管理的已筹资金资产净额平均值 average managed net financed assets

  所有权ownership, title

  所有权的保留ownership retention

  (对)所有权(的)满足感 pride of ownership

  所有权权益ownership interest

  所有权人titleholder

  所有权自动转移 ATT (automatic transfer of title)

  所有权租赁(对融资租赁实质的形容)ownership leases

  所有者 owner

  所在地location

  (银行的)锁箱和自动转存安排lock box collection and sweep arrangement

  锁箱账户lock box account

  诉讼 action, litigation

  T

  摊销amortize

  摊销进度表amortization schedule

  套期保值 hedge

  (对)特定对象直接销售 private placement

  特别优先权规则 special priority rules

  特殊目的实体special purpose entity(SPE)

  特殊预提税 particular withholding tax

  特许权franchise

  (持有)特许权(的)期间 concession period

  特许使用权费royalties

  特许 concession, license

  (融资租赁)特有的三边关系 distinctive triangular relationship

  提交 tender

  提留 retention, withhold

  (为)提前结束(租赁协议而作的)支付 lease termination payment

  提前结束任择权 ETO(early termination option)

  提前结束时的罚金erlay termination penalty

  提前结束 early termination

  提前买断EBO (early buyout)

  提取准备金 provisioning

  替代的服务者 replacement servicers

  替换件replacements

  (用附加税)填补(福利开支)clawback

  (可)填补空缺(的)市场niche market

  条款 provisions

  铁路车辆的短期租赁 trip leases

  通行费toll

  通用车队common carriage

  通用性commonality

  通用租赁文本universal lease documentation

  通货紧缩deflation

  同客户持续而紧密的接触 continuous and close customer contact

  同期利率coterminous rate

  同义词synonyms

  同意consent

  同意或非经同意的留置权 consensual or non-consensual lien

  同质性homogeneity

  (卖主的对谁都一样的)统一销售计划 one-off program

  "捅破公司的面纱" piercing the corporate veil

  投标申请书request for proposal

  投入税 input tax

  投资等级信用评级investment grade credit rating

  投资公司investment company

  投资回报investment return

  投资净损失中的权益 equity in net loss of invests

  投资人investors

  (投资)组合 portfolio

  推定出售 constructive sale

  推进程序roll-out process

  推论 presumption

  推土机 bulldoze

  退出 denunciation

  (物理性能的)退化physical deterioration

  退租设备off-lease equipment

  托收 collection

  拖欠delinquencies

  拖延的持续时间duration of delay

  T型账户 T-account

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