-
租赁相关用语
一、
Kinds of L/C
信用证类别
二、
Names of Parties Concerned
有关当事人
三、
Amount of the L/C
信用证金额
四、
The
Stipulations for the shipping Documents
跟单文句
五、
Draft
(
Bill of
Exchange
)
汇票
六、
Invoice
发票
七、
Bill of Loading
提单
八、
Insurance Policy
(
or
Certificate
)
保险单
(或凭证)
九、
Certificate of Origin
产地证
十、
Packing List and Weight
List
装箱单与重量单
十一、
Inspection Certificate
检验证书
十二、
Other Documents
其他单据
十三、
The Stipulation for
Shipping Terms
装运条款
十四、
Date &
Address of Expiry
有效日期与地点
十五、
The Guarantee
of the Opening Bank
开证行付款保证
十六、
Special Conditions
特别条款
十七、
In
Reimbursement
索偿文句
----Kinds of L/C
ble L/C/irrevocable L/C
可撤销信用证
/
不可撤销信用证
med L/C/unconfirmed
L/C
保兑信用证
/
不保兑信用证<
/p>
L/C/usance L/C
即期信用证
/
远期信用证
erable L/C
(
or
)
assignable L/C
(
or
)
transmissible L/C
/untransferable L/C
可转让
信用证
p>
/
不可转让信用证
ble
L/C/undivisible L/C
可分割信用证
/<
/p>
不可分割信用证
ing L/C
循环信用证
7.L/C with T/T
reimbursement clause
带电汇条款信用证
t recourse
L/C/with recourse L/C
无追索权信用证
/
有追索权信用证
ntary L/C/clean
L/C
跟单信用证
/
光票信用证
p>
ed payment L/C/anticipatory L/C
延付信用证
/
预支信用证
to
back L/Creciprocal L/C
对背信用证
/
对开信用证
ler's
L/C
(
or:circular
L/C
)
旅行信用证
----Names of
Parties Concerned
开证人
(
p>
1
)
applicant
开证人(申请开证人)
(
2
p>
)
principal
开证人(委托开证人)
(
3
p>
)
accountee
开证人
(
4
)
p>
accreditor
开证人(委托开证人)
(
5
)
p>
opener
开证人
(
6
)
for
account of Messrs
付(某人)帐
(
7
)
at
the request of Messrs
应(某人)请求
(
8
)
on
behalf of Messrs
代表某人
(
9
)
by
order of Messrs
奉(某人)之命
(
10
)
by
order of and for account of Messrs
奉(某人)之命并付其帐户
(
11
)
at
the request of and for account of Messrs
应(某人)得要求并付其帐户
(
12
)
in
accordance with instruction received from
accreditors
根据已收到得委托开证人
得指示
ciary
受益人
(
p>
1
)
beneficiary
受益人
(
2
)
in
favour of
以(某人)为受益人
(
3
)
in
one's favour
以……为受益人
(
p>
4
)
favouring
yourselves
以你本人为受益人
付款人(或称受票人,指汇票)
(
1
)
to
drawn on
(
or
:upon
)
以(某人)为付款人
(
2
)
to
value on
以(某人)为付款人
(
3
)
to
issued on
以(某人)为付款人
出票人
ng bank
通知行
(
1
)
p>
advising bank
通知行
(
2
)
the
notifying bank
通知行
(
3
)
p>
advised
through
…
bank
通过……银行通知
(
4
)
advised by
airmail/cable through
…
bank <
/p>
通过……银行航空信
/
电通知
g bank
开证行
(
1
)
opening bank
开证行
(
2
)
issuing bank
开证行
(
3
)
establishing
bank
开证行
ation bank
议付行
(
p>
1
)
negotiating bank
议付行
(
2
)
p>
negotiation bank
议付行
bank
付款行
rsing bank
偿付行
confirming bank
保兑行
Amount of the L/C
信用证金额
RMB
¥…
金额:人民币
to an
aggregate amount of Hongkong
Dollars
…
累计金额最高为港币……
a sum
(
or
:sums
)
not
exceeding a total of GBP
…
总金额不得超过英镑……
the extent of
HKD
…
总金额为港币……
the amount of
USD
…
金额为美元……
an amount not exceeding total of
JPY
…
金额的总数不得超过……日元的限度
跟
单
文
句
----- The Stipulations for
the shipping Documents
ble against surrender of
the following documents bearing our credit number
and the
full name and address of the
opener
凭交出下列注名本证号码和开证人的全称及地址的单据
< br>付款
to be accompanied by the
documents marked
(×)
below
汇票须随附下列注有
(×)的单据
anied against to documents hereinafter
随附下列单据
anied by
following documents
随附下列单据
nts
required
单据要求
anied by the
following documents
marked
(×)
in duplicate
随附下列注有(×)
的单据一式两份
are to be accompanied by
…
汇票要随附(指单据)……
----Draft(Bill
of Exchange)
kinds of drafts
汇票种类
(
1
)
p>
available by drafts at sight
凭即期汇票付款
(
2
p>
)
draft
(
s
)
to be drawn at
30 days sight
开立
30
天的期票
(
3
)
p>
sight drafs
即期汇票
(
p>
4
)
time drafts
远期汇票
clauses
出票条款(注:即出具汇票的法律依据)
(
1
)
all
darfts drawn under this credit must contain the
clause
“
Drafts drawn Under
Bank
of
…
credit
p>
No.
…
dated
…”
本证项下开具的汇票须注明“本汇票系凭……银行……
年……
月……日第…号信用证下开具”的条款
(
p>
2
)
drafts are to be
drawn in duplicate to our order bearing the clause
“
Drawn under United
Malayan Banking cable Letter of Credit
No.
…
dated July 12,
1978
”
汇票一式两
份,
以我行为抬头,
并注明
“根据马来西亚联合银行
1978
年
7
月
12
日第……号不可撤销信
用证项下开立”
(
3
)
p>
draft
(
s
)
drawn under this credit to
be marked
:
“
Drawn
under
…
Bank L/C
No.
……
Dated
(
issuing date of
credit
)
”
< br>根据本证开出得汇票须注明
“凭……银行……年……月……
日(按开证日期)第……号不可撤销信用证项下开立”
(
4
p>
)
drafts in duplicate at sight
bearing the clauses
“
Drawn
under
…
L/C No.
…
dated
…”
即
期汇票一式两份,注明“根据……银行信用证……号,日期……开具”
< br>
(
5
)
draft
< br>(
s
)
so drawn must be in scribed with the
number and date of this L/C
开具的
汇票须注上本证的号码和日期
(
p>
6
)
draft
(
s
)
bearing the
clause
:
“
Drawn
under documentary credit
No.
…
(
shown
above
)
of
< br>…
Bank
”
汇票注明“根据……银行跟单信用证……号(如上所示)项下开立”
a
payment or serious payments
一次或多次付款
abatement
扣减
absolute and unconditional
payments
绝对和无条件付款
accelerated payment
加速支付
acceptance date
接受日
acceptance
接受
accession
加入
accessories
附属设备
accountability
承担
责任的程度
accounting
benefits
会计利益
accounting period
会计期间
accounting policies
会计政策
accounting
principle
会计准则
accounting treatment
会计处理
accounts receivables
应收账款
accounts
账项
accredited investors
经备案的投资人
accumulated
allowance
累计准备金
acknowledgement requirement
对承认的要求
acquisition of assets
资产的取得
acquisitions
兼并
Act on Product
Liability
(德国)生产责任法
action
诉讼
actual
ownership
事实上的所有权
additional filings
补充备案
additional
margin
附加利差
additional
risk
附加风险
additions
(设备的)附件
adjusted tax basis
已调整税基
adjustment of
yield
对收益的调整
administrative
fee
管理费
Administrative
Law
(美国)行政法
advance notice
事先通知
advance
放款
adverse tax
consequences
不利的税收后果
advertising
做广告
affiliated group
联合团体
affiliate
附属机构
African Leasing Association
非洲租赁协会
after-tax rate
税后利率
aggregate rents
合计租金
aggregate risk
合计风险
agreement concerning rights of explore
natural resources
涉及自然资源开发权的协议
agreement
协议
aircraft
registry
飞机登记
airframe
(飞机的)机身
airports
机场
airworthiness directives
(飞机的)适航指令
alliances
联盟
allocation of finance
income
财务收益分配
allowance for losses on receivables
应收款损失备抵金
alternative
uses
改换用途地使用
amenability to foreign investment
外国投资的易受控制程度
amendment
修改
American Law
Institute
美国法学会
amortization of deferred loan fees and
related
consideration
递延的贷款费和相关的报酬的摊销
amortization schedule
摊销进度表
amortize
摊销
amount of recourse
求偿金额
amount of usage
使用量
AMT (Alternative Minimum Tax)
(美国)可替代最低税
analogous to
类推为
annual budget appropriation
年度预算拨款
appendix
(契约性文件的)附件
applicable
law
适用法律
applicable securities
laws
适用的证券法律
applicable tax life
适用的应纳税寿命
appraisal
评估
appraisers
评估人员
appreciation
溢价
appropriation provisions
拨款条例
appropriation
侵占
approval
authority
核准权
approval
核准
approximation
近似
arbitrary and artificially
high value
(
承租人违约出租人收回租赁物时法官判决的
)
任意的和人
为抬高的价值
arbitration
仲裁
arm's length
transaction
公平交易
arrangement
安排
arrest
扣留
Article
2A
美国统一商法典关于法定融资租赁的条款
articles of
incorporation
公司章程
AsiaLeaae
亚洲租赁协会
assess
评估
asset
manager
设备经理
asset risk insurance
资产风险保险
asset securitization
资产证券化
asset
specificity
资产特点
asset
tracking
资产跟踪
asset-backed
financing
资产支持型融资
asset-based lessor
立足于资产的出租人
asset-oriented lessor
(
经营租赁中的
)
资产导向型出租人
asset
资产
assignee
受让人
assignment
让与
association
社团
at the expiry
期限届满时
ATT (automatic transfer of
title)
所有权自动转移
attachments
附着物
attributes
属性
auction sale
拍卖
audits
审计
authenticate
认证
authentication
证实
authority
当局
authorize
认可
availability of fixed rate medium-term
financing
固定利率中期融资可得到的程度
available-for-sale
securities
正供出售证券
average
life
平均寿命
average managed net financed assets
所管理的已筹资金资产净额平均值
aviation
authority
民航当局
backed-up servicer
替补服务者
backhoe
反铲装载机
balance sheet
date
资产负债表日
bandwidth
带宽
bank
affiliates
银行的下属机构
bank
quote
银行报价
bankruptcy cost
破产成本
bankruptcy court
破产法院
bankruptcy law
破产法
bankruptcy
proceedings
破产程序
bankruptcy
破产
bareboat charterer
光船承租人
bargain renewal
option
廉价续租任择权
basic earnings per
share
每股基本收益
basic
rent
基本租金(各期应付的租金)
beneficiaries
受益人
big-ticket
items
大额项目
bill and
collect
开票和收款
binding
agreement
有约束力的协议
blind vendor
discount
卖主暗扣
bluebook
蓝皮书(美国二手市场设备价格手册)
book
income
账面收入
book loses
账面亏损
borrower
借款人
BPO(bargain purchase
option)
廉价购买任择权
bridge
facility
桥式融通
bridge
桥梁
broker
fee
经纪人费
brokers
经纪人
build-to-suit
leases
(租赁物由承租人)承建或承造的租赁协议
bulldozer
推土机
bundled additional
services
捆绑(在一起的)附加服务
bundling
捆绑(服务)
business
acquisition
业务收购
business and occupation
tax
营业及开业许可税
business
generation
业务开发
business
trust
商业信托
by(e)-laws
细则
byte
字节
cable TV
network
有线电视网络
cable
电缆
cancelability
可撤销性
cancelable
可撤销的
capacity
资格
capital
allocation
资本分派
capital
constraint
资金掣肘
capital
contribution
出资额
capital cost
资本费用
capital
expenditure
基建费用
capital
lease
融资租赁协议
capital
market
资本市场
capitalize
资本化
captive finance
company
专属金融公司
captives
专属公司
carrying
amount
维持费用
carrying
value
账面结存价值
case law
案例法
cash
collatera1
现金抵押
cash election
现金选择
cash flow coverage
ratio
现金流偿债能力比率
cash flow
现金流
cash receipts and cash
applications
现金收入及现金运用
casualty value<
/p>
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
灾变、事故
CAT(computer-added
tomograph)
依靠电脑的层析
X
射线摄影机
category
种类
causal
sale
偶然销售
ceiling
上限
cellular(mobile)
移动通信
central
authority
中央集权
certificate of
acceptance
接受证书、验收证书
certificate of
participation
共享证书
certificate
证书
charitable
trust
公益信托
chattel
mortgage
动产抵押
chattel paper
动产文据
checking
account
存款支票户
checklists
审核内容清单
circuit
board
线路板
civil and commercial law
民商法
Civil Code
(德国)民法典
civil law
country
(欧洲大陆各国的)大陆法系国家
claim
权利要求
classes
级别
classification
criteria
归类标准
classification
determination
类别的确定
classification
indicators
分类指标
classification of
leases
租赁协议分类
classification
opinion
分类观点
classification
process
归类过程
clawback (
用附加税
)
p>
填补(福利开支)
client
顾客
clinic
诊所
collateral
agent
副代理人
collateral tracking
system
抵押物跟踪制度
collateral
value
抵押物价值
collateralized by third party medical
receivables
due
以第三方到期医疗应收款作为质押
collateral
抵押物
collect and
disburse
收取和支付
p>
collectibility
可收回程度
collection
托收
comfort
level
方便程度
commerce
clause
商务条款
commercial
risk
商业风险
commercial
terms
商业条款
commissions
佣金
commitment
承诺
common
carriage
通用车队
common law
country
(英美等)海洋法系国家
common
trust
共同信托
commonality
通用性
compensate
补偿
competitive
risk
竞争风险
competitor
竞争者
complex finance
leases
复杂的融资租赁
comprehensive
income
综合收入
comptroller
审计官
computer
计算机
conceptual
difference
概念上的差别
concession
period
持有特许权的期间
concession
让步、特许
conclusion
结论
conditional sales
agreement
附条件销售协议
conditions of
usage
使用条件
conduit structure
管道结构
(
的公司
)
confidentiality
保密性
configure
改装
conflict
冲突
connectivility
(信
息传递中的)可连通性
consensual or non-consensual
lien
同意或非经同意的留置权
consent
同意
consideration
对价
consolidation
合并
constructive acceptance of
collateral
抵押物的指定接受
constructive
sale
推定出售
consulting and advisory
services
咨询及顾问服务
Consumer Credit
Act
(德国)消费者信用法
consumer price
index
消费者价格指数
consumer secured
transaction
消费者有担保交易
consumer
transaction
消费者交易
consumption
tax
消费税
container
集装箱
contingent
rental
随机租金
contingent
rents
随机租金
continuation beyond the termination
date
终止日后的接续
continuous and close customer
contact
同客户持续而紧密的接触
contract
maintenance
(对设备的)合同维修
contract
origination
合同开发
contract pool
合同池
contract
portfolio
合同组合
contract
sales
合同出售
contracting
cost
缔约成本
contracting states
缔约国
contracts for
services
服务合同
contractual
provisions
合同条款
contributions
出资
Convention on the
Recognition and Enforcement of Foreign Arbitral
Award
承认和执行外国仲裁
裁决公约
convention
公约
converted subordinated
notes
可转换次级票据
convincing
case
有说服力的案例
core
framework
核心框架
corporate
aircraft
公务(飞)机
corporate debt
market
公司债市场
corporate
guarantees
公司担保
corporate income
tax
公司所得税
corporation
公司
correlation
相关性
cost of
capital
资金成本
cost of funds
筹资成本
cost of
sale
销售成本
coterminous
rate
同期利率
counsel
律师
counterclaim
反诉
counterpart
副本
course of dealing and usage
of trade
交易习惯和贸易惯例
covenants
契约
coverage
(保险中的)险别
crane
起重机
credit and liquidity
enhancement
信用及流动性增级
credit card
receivables
信用卡应收款
credit
card
信用卡
credit
development
信用变化
credit
enhancement
信用增级
credit history and
profile
信用记录和规模
credit rating
信用等级
credit risk allocation and
management
信用风险的分摊及管理
credit
risk
信用风险
credit underwriting
process
信用担保程序
credit-based
lessor
立足于信用的出租人
credit-oriented lessor(
经营租赁中
的
)
信贷导向型出租人
creditors
债权人
creditworthiness
信誉
criterion
(衡量用的)标准
critical
goals
关键性目标
cross-border
funding
跨境融资
currency risk
货币风险
current and non-current
liabilities
当期及非当期负债
current
ratio
流动比率
current
realization
即期实现
cushion
缓冲
customer
contact
客户联系
customer's purchase
cycle
客户的购买周期
customers
客户
damage
损害
dampening
effect
削弱性效应
data transfer
数据转换
data
transmission
数据传输
DDC (dedicated contract
carriage)
指定车型及司机的合同车队
dealer
lessors
供应商出租人
debt capital
债务资本
debt
covenant
债务契约
debt
instruments
债务证书
debt issuance
costs
债务发行成本
debt
maturities
债务期限
debt
securities
债务证券
debt service
债息
debt-equity
ratios
自有资金负债率
debt-equity
treatment
债务-权益处理
debtor
债务人
debt-to-equity
ratio
权益负债率
decay
(机械设备的)腐蚀
declarations
声明
dedicated capacity
carriage
指定最低运输量的合同车队
dedicated
carriage
一应俱全的车厢
deductibility
可抵扣程度
deduction
扣减
default
违约
defeasance
structures
带有废止条款的结构
defense
抗辩
deficiency
claim
损失索赔
deficiency
损失、缺陷
definitional
maze
定义上的暧昧不明
definition
定义
deflation
通货紧缩
deinstallation
拆卸
delay in
delivery
延迟交付
delinquencies
拖欠
delivery and
acceptance process
交付及验收程序
denunciation
退出
deposit
account
押金账项
deposit
taker
存款接受者
deposition
处置
depreciated
value
折余价值
depreciation
allowance
折旧提存
depreciation
benefit
折旧好处
depreciation
deductions
折旧抵扣
depreciation
expense
折旧费用
depreciation
period
折旧期间
deregulation
解除管制
derivative financial
instruments
衍生的金融工具
designated
location
指定的位置
detention
扣押
detraction
减损
developed and mature
market
发达而成熟的市场
diagnostic
equipment
诊断设备
p>
differentiation
差别化
digitization
数字化
diluted earning per
share
每股稀释后收益
direct and consequential
damage
直接和间接损失
direct financing
lease
直接融资租赁
direct tax
直接税
disaster recovery
services
(电脑租赁的)救灾服务
disclaimer
免责
disclosure
items
披露项目
discount rate
折现率
discounted present
value
折现值
discretion
自由酌情处理
discrimination
差别
待遇
disguised
credit sale
变相信贷销售
disguised purchaser of the
leased
asset
经过伪装的租赁资产买入人(指融资租赁的承租人)
dispute resolution
process
争议解决程序
dissolution
解散
distinction
区别
distinctive triangular
relationship
特有的三边关系
distribution
分配
diverse
nuances
多样化的细微差别
diversification
多样化
diversity
多样性
dividends
红利
document
.
tion
文件制作及提供
domestic law
国内法
double taxation
agreement
双重课税协议
double tax
双重税
double-dip tax leases
(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
down payment
定金
down
time
窝工时间
downgraded
信用等级下降
downward sloped interest
expense line
趋降的利息费用曲线
draftsmanship
(合同
文本的)起草
due
diligence
应有的审慎
durability
耐久性
duration of
delay
拖延的持续时间
duress
胁迫
early
buyout
提前买断
early
termination
提前结束
earnings before minority
interest
少数权益前收益
earnings
pattern
收益模型
EBO (early
buyout)
提前买断
economic
benefits
经济利益
economic
climate
经济气候
economic life
经济寿命
economic
ownership
经济上的所有权
education
教育
effective
date
生效日
effective
ownership
有效的所有权
effective waiver of
defenses
(对)抗辩的有效放弃
effectiveness
有效性
electronic
mail
电子邮件
eligibility
合格性
embedded
嵌入
emerging lease
markets
新兴租赁市场
employee benefit
plans
雇员福利计划
enactment
实施
encumbrance
留置权
end-of-term
consequences
期末结果
end-of-term
process
期末程序
ends up
倒闭
end-
users
最终用户
enforceable
强制性的
enforcing
remedies
实施补救
engine
发动机
enhanced equipment trust
certificate
增级的设备信托证书
enter into
force
生效
entitlement
权利资格
Environmental
Liability Act
(德国)环境责任法
EPS(earning per
share)
每股收益率
equalizing
等量化
equipment
cost
设备成本
equipment
defects
设备瑕疵
equipment
identification
设备认定
equipment leasing
industry
设备租赁业
equipment risk allocation and
management
设备风险的分担及管理
Equipment
Schedule
设备清单
equitable
owner
衡平法上的所有权人
equity
capital
权益资本
equity
contribution
权益出资
equity in net loss of
invests
投资净损失中的权益
equity insertion
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
investor
权益投资人
equity
securities
权益证券
ERISA
(
Employee Retirement Income
and Security Act
)
(美国)雇员退休收入及
担保法
escalation
clauses
自动调整条款
essential
use
实质性使用
estate
(房地产)产业
estimated remaining
period
估计的剩余期间
estimated
residual
估计的余值
estimates
估计
ETO(early termination
option)
(对)提前结束(的)任择权
evolution
演变
excess
cash
过剩现金
excess
deduction
超额扣减
exchange
交换
excise
tax
许可证税
exclusive remarketing
firms
(只处置某类设备的)专业性再处置公司
executory
cost
执行成本
exempt assets
免税资产
exempt
entity
免税机构
exercisable
可行使的
exercise
price
行使(某项权利,例如购买任择权时的)价格
exhaustion
损耗
Exhibit
(契约性文件的)附件
EXIM
bank
(美国)进出口银行
expenditure
开支
expertise
专长
expiration of the initial
lease term
初始租赁期限的届满
exposure to residual asset
value
所承担的资产残值风险
express
warranty
明示的担保
extended retention of
possession
对占有的延伸提留
extension
延期
external reporting
risk
财务报告引起的外部风险
FAA(Federal Aviation Administration)(
p>
美国
)
联邦航空署
face
value
面值
factoring
company
代理融通公司
fair market value leases
公允市值
租赁(指租金按租赁市场的常见数额来确定)
fair market value
transactions
公允市值交易
fair
value
公允价值
fair wear and
tear
合理磨损
FASB(Federal Accounting Standards
Board) 13
(美国)财务会计标准委员会第
13
号说明:租
赁
FASIT (financial asset securitization
investment trust)
金融资产证券化投资信托
fatal
illness
绝症
features
装置
federal income
tax
联邦所得税
Federal Tax
Court
(德国)联邦税务法庭
federally guaranteed
mortgage
联邦保证抵押
fee receivable
应收费
fee
subordination
附加费
fee-based financing
services
以收费为基础的融资服备
Felalease
拉美租赁协会
fiber
optics
光纤
fiduciary
responsibilities
受托责任
filing
备案
finance and other
income
财务及其它收入
finance
charges
财务费用
finance
companies
金融公司、财务公司
finance lease
laws
融资租赁法律
finance
lease
融资租赁协议
financial
assets
金融资产
financial bottom
line
财务底线
financial
components
财务成份
financial
distortion
财务失真
financial
institution
金融机构
financial
instruments
金融证书,金融工具
financial leasing
transaction
融资租赁交易
financial
leasing
融资租赁
financial
lessor
融资出租人
financial
performance
财务业绩
financial
ratios
财务比率
financial
reality
财务现实
financial reporting
risk(
因财务失真所导致的
)
财务报告风险
financial statement
appearance
资产负债表的表现
financial
terms
融资条件
financiers
融资人
financing
source
融资来源
finding
认定
firm
term
确定的条款
first amendment
leases
首期更改租赁协议
five different frameworks
(作为
租赁交易宏观环境的)五个不同的框架
fixed investment
trust
固定投资信托
fixed purchase
option
固定价格购买任择权
fixed rate
固定利率
fixed wire
有线
(
通信
)
fixture
filing
固定备案
flexibility
灵活性
floating lease accrued
interest
receivable
浮动租赁应计的应收利息
fluctuation
波动
FMRV(fair market rental
value)
公允的租金市值
footnote
disclosure
通过附注披露
foreclosure
disposition
扣押抵债处置
foreclosure
了结抵押(
抵押权人按规定拍卖抵押物以受偿)
forklift
叉车
form
report
格式报告
forward rate
agreement
远期利率协议
forward start
swaps
远期掉期
four
criteria
(区别融资租赁和经营租赁的)四项标准
fractional
interest
零散权益
franchise
特许权
fraud
欺诈
free standing derivative
instruments
自力支撑的衍生工具
from cradle to
grave
从摇篮到坟墓(指自始至终全程服务)
front-end
payment
前端支付
FSL(full-service
lease)
全程服务租赁
fuel use tax
燃料使用税
full
commitment
全额承诺
full
disclosure
充分披露
full-payout versus non-full-
payout
全额支付还是非全额支付
full-
payout
全额支付
full-service
lease
全套服务租赁
fund
appropriation
拨款
fund risk
筹资风险
funding
resources
筹资渠道
funding risk
筹资风险
furnish
供应
future cash
flow
未来的现金流
future lease
payment
未来租赁付款
GAAP(generally accepted
accounting principle)
公认会计准则
gains
收益
gear
ratio
资本充足率
gearing
资本充足率
general
intangible
一般无形物
geographic
distance
地理上的距离
German Insolvency
Act
德国破产法
global leasing
industry
全球租赁业
global survey
全球调查
globalization
全球化
goods
货物
goodwill
商誉
governmental
agency
政府(指定的)代理机构
governmental
body
政府机构
governmental
fund
政府基金
governmental
taking
政府征用
GPTD(gross profit tax
deferral)
毛利税递延
grantor
trust
委托人信托
grantors
委托人
grantor
授予人
growth
rate
增长率
guaranteed residual
value
有担保的残值
guarantee
担保
hallmark
印记
hardware
硬件
harmonization(
在有
着不同法规情况下的
)
协调
headings
标题
health care merchant fund
incorporation
保健商融资公司
health care
receivables
保健应收款
health care
services
保健服务
healthcare
provider
保健提供者
heavy
maintenance
大修
hedge against
inflation
抵御通涨
hedge
套期保值
helicopters
直升机
hell-or high water
clauses
绝对责任条款
high technology
leasing
高技术租赁
hire purchase
agreement
租购协议
hire purchase
contracts
租购合同
hirer
租入人
holders
持有人
homogeneity
同质性
hospitalization
(
到)医院治疗
hours of
use
(设备的)使用小时
hurdle
rate
最低可接受费率
IAS(International Accounting Standard)
17
国际会计准则
17
租赁
IDC(initial direct
costs)
初始直接费用
identification
确认
idle
capacity
闲置的能力
IFC(International Finance
Corporation)
国际金融公司
illness
疾病
illustration
演示
immaterial
items
非实质性事项
immediately available
fund
立即可以得到的资金
impairment of
assets
资产减损
implementation
执行
implicit interest
rate
隐含利率
implied
acceptance
默认接受
implied warranty or guarantee
暗示的担保
in-bound
leases
进口租赁
inception of the
lease
租赁协议开始日
income and expense
recognition
收入和支出的确认
income
statement
损益表
income tax
所得税
incremental borrowing rate
of interest
新增借款利率
incurrance of an
obligation
义务的承担
indebtedness
欠款
indemnification
赔偿
indemnify
保护
indenture
trustee
契约受托人
independent
director
独立董事
indexed
rate
指数利率(指跟着某个基准利率走的利率)
index
指数
indirect bank
leasing
间接的银行租赁
indirect tax
间接税
individual
lessees
个人承租人
industrialization
工业化
industry
dynamics
行业动向
industry
lingo
行话(行业内的暗语)
information
信息
infrastructure
基础
设施
infringement
侵权
in-house
expertise
(该公司)自有的专长
initial
accounting
初始的会计处理
initial case
law
初始判例法
initial lease
term
初始的租期
innovation
创新
in-place
remarketing
原地再处置
input
tax
投入税
insider
transaction
内部交易
insolvency
破产
inspection
findings
检验结果
inspection
report
检验报告
inspection
检验
inspector
检验员
institutional
finance
机构融资
instrument
工具、文据
insurance
carrier
承保人
insurance
claims
保险索赔
insurance
coverage
保险类别
insurance
function
保险功能
insurance
policy
保险单
intangible
assets
无形资产
intangible
benefit
无形权益
intellectual property
right
知识产权
intelligence
gathering
情报收集
intentional or grossly negligent
act
故意的或严重疏忽的作为
interest and fee
income
利息和收费收入
interest component of scheduled
payments
排定进度付款的利息部分
interest rate
spreads
利差
interest rate
swaps
利率掉期
interim real estate
financing
不动产过渡性融资
interim
rent
暂行租金(在租金首付日应付的租金)
intermediate twin-
aisle
中程双过道(指飞机)
internal
preference
(所披露的信息严重扭曲时的)内部参考
international financial
leasing of equipment
国际设备融资租赁
international leasing
community
国际租赁界
international registration requirement
plan
(飞机的)国际登记计划要求
internationalization
国际化
Internet
互联网
interperiod tax
allocation
各期之间的税收分配
invasion
侵犯
inventory
盘存、存货清册
investment
company
投资公司
investment grade credit
rating
投资等级信用评级
investment
return
投资回报
investors
投资人
invoice
发票
IOSCO(International
Organization of Securities
Commissions)
证券委员会国际组织
IRC
(
Internal
Revenue
Code
)
(美国)国内税收法
irrevocable
不可撤销的
IRS(Internal Revenue Servic
e)(
美国
)
国内税务局
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