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    Leasehold theory

    万博体育manbetx官方网万博亚洲ios手机客户端业务词汇

    A

    案例 project example, story

    安全港万博亚洲ios手机客户端 safe-harbor lease--a type of lease created for a time

    按照约定 as agreed

    安装 installation

    B

    包揽万博亚洲ios手机客户端 wrap lease --- a lease transaction generally involving a

    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    被撤销的合同 rescinded contract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

    闭口万博亚洲ios手机客户端 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

    表外万博体育manbetx官方网 off balance sheet financing

    表外万博亚洲ios手机客户端 off balance sheet lease

    表外贷款 off balance sheet loan

    不可撤消信用证 irrevocable letter of credit

    不完整万博亚洲ios手机客户端 broken lease--a financing treated as a lease for

    不正当 improper

    簿记系统 bookkeeping system

    补救措施 remedy

    C

    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

    常规万博体育manbetx官方网万博亚洲ios手机客户端 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

    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

    D

    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

    递减万博亚洲ios手机客户端 step-down lease---a lease in which the periodic lease

    递延资产 deferred assets

    调查 survey

    调查对象 respondent

    定金 deposit

    董事会 board of directors

    独资企业 single proprietorship

    对承租人的好处 benefits to lessee

    对出租人的好处 benefits to lessor

    E

    额定股份 authorized shares of stock

    额度 quota

    恶意串通 malicious conspiracy

    F

    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

    妨碍万博亚洲ios手机客户端的原因 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

    风险万博亚洲ios手机客户端 venture lease

    扶贫 poverty relief

    扶养义务 an obligation to maintain …

    浮动利率 variable rate

    福利费 welfare expenses

    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

    G

    干预选择万博亚洲ios手机客户端物 interfer in the selection of the leased thing

    杠杆万博亚洲ios手机客户端 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

    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

    H

    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

    或有负债 contingent liabilities

    J

    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.

    结构化共享式万博亚洲ios手机客户端 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

    进口税 import duty

    进入市场 entry markets

    经常项目支付 current payment

    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

    K

    开端 inception

    客观情况 objective circumstances

    客观性原则 objectivity principle

    扣押 attachment

    跨国转万博亚洲ios手机客户端 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

    会计循环

    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

    L

    历史成本原则 historical cost principle

    利率 interest rate

    利息 interest

    利息补偿 interest allowance

    利息收入 interest earned

    联合万博亚洲ios手机客户端 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

    M

    买卖合同 purchase contract

    买受人 buyer

    卖主万博体育manbetx官方网 vendor financing

    卖主万博亚洲ios手机客户端 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

    N

    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

    O

    欧元 Euro

    P

    拍卖程序 the auction procedures

    拍卖公告 auction announcement

    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

    Q

    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

    起诉 suit is filed

    提出 file

    诉讼 suit

    清楚明确 explicit

    清理条款 clearance clarse

    R

    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

    万博体育manbetx官方网条件 financial terms

    万博体育manbetx官方网万博亚洲ios手机客户端 finance lease

    二手货市场 secondary market

    人民法院 People's Court

    S

    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

    丧失商业信用 loss one's goodwill

    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

    示范文本 model text

    视为 to be deemed to be

    渗透率 penetration rate

    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

    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

    收回万博亚洲ios手机客户端物 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

    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)

    T

    摊销 amortization

    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

    退出市场 exit markets

    退休经费 pension expenses

    拖欠 past due