《融资租赁业务词汇.docVIP

融资租赁业务词汇 A案例 project example, story安全港租赁 safe-harbor lease--a type of lease created for a time按照约定 as agreed安装 installationB包揽租赁 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insurer(被)保险人 insured, insurant保证期 warranty period报告格式 reporting format报酬 remuneration备抵法 allowance methods被撤销的合同 rescinded contract背书 endorsement背书人 endorser必要的准备时间 the necessary preparation time闭口租赁 closed-end lease--a lease transaction that allows thelessee to walk away from the leased property at theend of the lease term with no liability for increases ordecreases in the expected residual value of theproperty. The lessee will still beliable for damageto the property beyond ordinary wear and tear andmay 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不正当 improper簿记系统 bookkeeping system补救措施 remedyC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