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1、融資租賃業(yè)務(wù)詞匯A案例projectexample,story安全港租賃safe-harborlease--atypeofleasecreatedforatime按照約定asagreed安裝installationB包攬租賃wraplease---aleasetransactiongenerallyinvolvinga報關(guān)customentry保管費custodyfee保管合同depositcontract保管憑證depositreceipt保管人(保管合同)depositary保管人(倉儲合同)warehouseman保稅區(qū)t
2、radefreezone保險insurance保險單policy保險費insurancepremiums保險索賠claim保險理賠settling保險,由A投保insurancetobeeffectedbyA保險由買方自理insurancetobeeffectedbytheBuyers保險賠償金insuranceindemnity保險人(保險公司)insurer(被)保險人insured,insurant保證期warrantyperiod報告格式reportingformat報酬remuneration備抵法allowancem
3、ethods被撤銷的合同rescindedcontract背書endorsement背書人endorser必要的準備時間thenecessarypreparationtime閉口租賃closed-endlease--aleasetransactionthatallowsthelesseeto"walkaway"fromtheleasedpropertyattheendoftheleasetermwithnoliabilityforincreasesordecreasesintheexpectedresidualvalueofth
4、eproperty.Thelesseewillstillbeliablefordamagetothepropertybeyondordinarywearandtearandmayormaynothaveapurchaseoption.幣種currency變現(xiàn)liquidate變更modify,modification,amend標的物subjectmatter表外offbalancesheet表外融資offbalancesheetfinancing表外租賃offbalancesheetlease表外貸款offbalanceshe
5、etloan不可撤消信用證irrevocableletterofcredit不完整租賃brokenlease--afinancingtreatedasaleasefor不正當improper簿記系統(tǒng)bookkeepingsystem補救措施remedyC裁定(法)award財產(chǎn)property財產(chǎn)保險insuranceofproperty財務(wù)報表financialstatement財務(wù)報告financialreport財務(wù)費用financeexpense財務(wù)會計financialaccounting財務(wù)公司Capitalcomp
6、any財務(wù)收入financeincome財務(wù)年度fiscalyear財務(wù)狀況financialposition財政部MinistryofFinance闡明elucidate殘值residualvalue倉單warehousereceipt倉儲費warehousingcharge倉儲合同warehousingcontract倉儲物storedgoods常規(guī)融資租賃conventionalfinancelease長期負債long-termliabilities長期借款long-termdebts長期投資long-terminvest
7、ments長期應(yīng)付款long-termpayables長期資產(chǎn)long-termassets超越權(quán)限ultravires城市建設(shè)附加費citydevelopmentsurcharge承包人contractor總承包人generalcontractor發(fā)包人employer承擔(dān)損害賠償責(zé)任tobeliablefordamages承擔(dān)違約責(zé)任tobeliableforbreachofcontract承擔(dān)責(zé)任beliabletherefor承諾函commitmentletter承租人lessee承攬合同contractforwork承
8、攬人contractor共同承攬人jointconstractors定作人customer承諾acceptance撤回withdrawn撤銷revoke,rescind抽逃資金surreptitiouslywithdrawnfunds除當事人另有約定的以外unl