违约责任英文

融资租赁英文术语(一)

A案例projectexample,story安全港租赁safe-harborlea--atypeofleacreatedfora

timeundertheUSInternalRevenueCodeforthepurpooftransferringfederaltaxbenefits

fromapartywhocouldnotuthemtoapartywhocould.按照约定asagreed安装

installation

B包揽租赁wraplea---aleatransactiongenerallyinvolvingaleafromaninvestortoan

operatingleacompanywithasubleabytheoperatingleacompanytotheend-urlese.

报关customentry保管费custodyfee保管合同depositcontract保管凭证depositreceipt

保管人(保管合同)depositary保管人(仓储合同)warehouman保税区tradefreezone保险

insurance保险单policy保险费insurancepremiums保险索赔claim保险理赔ttling保

险，由A投保insurancetobeeffectedbyA保险由买方自理insurancetobeeffectedbythe

Buyers保险赔偿金insuranceindemnity保险人(保险公司)insurer(被)保险人insured,

insurant保证期warrantyperiod报告格式reportingformat报酬remuneration备抵法

allowancemethods被撤销的合同rescindedcontract背书endorment背书人endorr

必要的准备时间thenecessarypreparationtime闭口租赁clod-endlea--alea

transactionthatallowstheleseto"walkaway"fromtheleadpropertyattheendofthe

leatermwithnoliabilityforincreasordecreasintheexpectedresidualvalueofthe

ewillstillbeliablefordamagetothepropertybeyondordinarywearandtear

andmayormaynothaveapurchaoption.币种currency变现liquidate变更

modify,modification,amend标的物subjectmatter表外offbalancesheet表外融资off

balancesheetfinancing表外租赁offbalancesheetlea表外贷款offbalancesheetloan不

可撤消信用证irrevocableletterofcredit不完整租赁brokenlea--afinancingtreatedasa

leaforaccountingpurposandaloanfortaxpurpos;alsoknownasanoff-balancesheet

loan,e-throughlea;syntheticlea.不正当improper簿记系统bookkeepingsystem补救

措施remedy

C裁定(法)award财产property财产保险insuranceofproperty财务报表financial

statement财务报告financialreport财务费用financeexpen财务会计financial

accounting财务公司Capitalcompany财务收入financeincome财务年度fiscalyear财务

状况financialposition财政部MinistryofFinance阐明elucidate残值residualvalue仓单

warehoureceipt仓储费warehousingcharge仓储合同warehousingcontract仓储物

storedgoods常规融资租赁conventionalfinancelea长期负债long-termliabilities长期借

款long-termdebts长期投资long-terminvestments长期应付款long-termpayables长期资

产long-termasts超越权限ultravires城市建设附加费citydevelopmentsurcharge承包

人contractor总承包人generalcontractor发包人employer承担损害赔偿责任tobe

liablefordamages承担违约责任tobeliableforbreachofcontract承担责任beliable

therefor承诺函commitmentletter承租人lese承揽合同contractforwork承揽人

contractor共同承揽人jointconstractors定作人customer承诺acceptance成功的案例

successfulstory撤回withdrawn撤销revoke,rescind抽逃资金surreptitiouslywithdrawn

funds除当事人另有约定的以外unlesspartieshaveagreedotherwi除法律另有规定外

unlessthelawprovidesotherwi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

disclosureprinciple存货inventory存货盘亏inventoriesloss

D打包租赁bundledlea--aleainwhichthelossorpaysfortaxes,insuranceand

maintenanceontheleadequipment.代理人agent贷款人lender(借款人)(borrower)贷

记credit担保curity担保法curitylaw道德义务moralduty到期利息interestdue

到期债权maturedclaim等额租金levelpayment第一承运人firstcarrier递变租金

steppedrent---aleainwhichtheperiodicleapaymentsarereducedand/orincreadat

somepointattheleaterm.递变租金租赁steppedpaymentlea递减租赁step-down

lea---aleainwhichtheperiodicleapaymentsarereducedatsomepointintheleaterm.

递延资产deferredasts递增租赁step-uplea---aleainwhichtheperiodiclea

paymentsareincreadatsomepointintheleaterm.抵押担保encumbrance调查survey

调查对象respondent定金deposit董事会boardofdirectors独资企业single

proprietorship短期租赁short-termlea--generally,aleaoflessthanthreeyears.对承租人

的好处benefitstolese对出租人的好处benefitstolessor

E额定股份authorizedsharesofstock额度quota恶意串通maliciousconspiracy

F法定代表人legalreprentative法定代理人statutoryagent法定地址legaladdress法律

地位平等equallegalstatus法律问题legalissue法律约束力legallybinding法人fictitious

person发行债券issuanceofbonds防洪基金floodpreventionsurcharge妨碍租赁的原因

objectionstoleasing放弃migrationawayfrom,waive非法干预illegallyintervenetherein非

法目的illegalobjective非正式出租人casuallessor--alessorwhoisnotinthebusinessof

leasingbutwhodoesanoccassionallea,primarilyforthetaxbenefitsoftheleatransaction.

废止toberepealed费用expens分类帐户ledgeraccount分包subcontract分配

distribution风险risk定价风险pricingrisk法律风险legalrisk收益风险yieldrisk税收风

险taxrisk信贷风险creditrisk资产风险astrisk风险租赁venturelea扶贫poverty

relief扶养义务anobligationtomaintain...浮动利率variablerate浮动利率租赁floating

ratelea--aleainwhichtheleapaymentsmayvaryfromonepaymentperiodtoanother,

particularlywhentheyvaryaccordingtochangesinaspecifiedindex;variableratelea.福利费

welfareexpens服务租赁rvicelea---aleainwhichthelessorprovidescomplete

rvice,maintenainceandcarefortheleadequipment;amaintenancelea;anoperating

lea;agrosslea.复式记帐法doubleentrysystem附加费surcharge附加税surtax付款

payment付款条件paymentterm付款人payer负债liabilities负责人responsibleperson

负债与股东权益之比debttonetworth附则supplementaryprovisions

G干预选择租赁物interferinthelectionoftheleadthing杠杆租赁leveragedlea格

式条款standardclaus工程勘察、设计、施工projectsurveying,design,construction(xx日)

公布promulgatedon...公开、公平、公正anopen,fairandimpartialmanner公允价值fair

value公证notarize根据违约情况dependingonthecircumstancesofthebreach固定资产

fixedasts固定资产净值netfixedasts固定资产清理fixedastsinliquidation固定资

产原价fixedastsatcost固定租金租赁fixedpaymentlea--aleainwhichisthelea

paymentremainsthesamethroughouttheleaterm.故意willfully故意隐瞒deliberately

concealed,willfullyconceal股份上市initialpublicoffering(IPO)股利政策dividentpolicy广

告宣传费advertisingandpromotionexpens国家标准Statestandard国家工商行政管理

局StateAdministrationforIndustryandCommerce国家计划委员会StatePlanning

Commission国家进出口商品检验局StateAdministrationforImportandExportCommodity

Inspection国家经济贸易委员会StateCommissionforEconomicandTrade国家外汇管理局

StateAdministrationofForeignExchange(SAFE)国家重大建设工程majorStateconstruction

project国际会计准则委员会InternationalAccountingStandardCommittee国库券treasury

bill过帐记号postreferance

H海关总署CustomsGeneralAdministration海事法院marinecourt行业industry行业标

准industrystandard行业调查surveyofindustryactivity合法权益lawfulrightsandinterests

合法形式legalform合理的方式reasonablemanner合同的履行performanceofcontract

合同的内容theparticularsofacontract合同的效力validityofcontract合同法thecontract

law合同书形式formofawritteninstrument和解ttlement后进后出last-in,last-out坏

帐baddebts,badaccounts坏帐准备allowanceforbadaccounts还款repayment汇兑损失

foreigncurrencyexchangeloss汇率exchangerate汇率风险exchangeraterisk毁损

damage回租leaback或有出租人casuallessor--alessorwhoisnotinthebusinessof

leasingbutwhodoesanoccassionallea,primarityforthetaxbenefitsoftheleatransaction.

或有负债contingentliabilitiesJ及时inatimelymanner寄存人depositor继承人heir价

目表pricelist价款remuneration监管supervision监督处理supervisionandhandling监

护人guardian检验标准thestandardofinspection检验方法themethodofinspection检验

证书inspectioncertificate减税taxbenefit减税证明taxslashcertificate交货，交付

delivery交付日dateofacceptance交易规模transactionsize交易习惯usageoftrade教育

附加费educationsurcharge结构：租金的构成方式将保证能structuring:thedetermination

ofaleapayment获得一定的目标收益。structurethatwillprerveacertaintargetedyield.

结构化共享式租赁structuredparticipatinglea(SPL)结算条款ttlementclau借款合同

loancontract借款人borrower(贷款人)(lender)解除terminate解决争议的方法the

methodofdisputeresolution解释constru解约条件conditionssubquent

融资租赁英文术语(二)

金融租赁公司bankleasingcompany--aleasingcompanyaffilliatedwithabankorbankholding

company.进口税importduty进入市场entrymarkets经常项目支付currentpayment经

济合作和发展组织OragnizationforEconomicCo-operationandDevelopment(OECD)经济环

境economicenvironment经营性租赁operatinglea经营状况businesscircumstances谨

慎原则prudentialnorms禁止或限制prohibitorrestrict净收益netearnings净损失net

loss居间合同brokeragecontract居间活动brokerageactivity居间人broke拒绝rejection

K开端inception开口租赁open-endlea--aleatransactioninwhichtheleseguarantees

theresidualvalueoftheequipmentandalsosharesinanyappreciationoftheequipment.看似

租赁e-throughlea--afinancingtreatedasaleaforaccountingpurposandaloanfor

taxpurpos;alsoknownasabrokenlea,off-balancesheetloan,syntheticlea.抗辩the

defence客观情况objectivecircumstances客观性原则objectivityprinciple可撤销租赁

cancellablelea--aleawhichcanbecencelled(orterminated)bythelesebeforeits

originallyscheduledconclusion.控股公司holdingcompany--acorporationwhichdoesnot

activelyengageinbusinessdirectlyitlfbutwhichratherownsthestockofothercompanies

whicharedirectlyentagedinbusiness.口头合同oralcontract--averbalcontract,notevidenced

orcementofanoralcontractcanbeverlylimitedbytheStatute

ofFraudsandpracticalconsiderations.扣押attachment跨国转租赁crossborderlea会计

accounting成本会计costaccounting非赢利组织会计non-for-profitaccounting公共会计

publicaccounting企业会计privateaccounting社会会计socialaccounting税务会计tax

accounting会计恒等式accountingequation会计科目表chartofaccounts会计循环会计

要素accountingelement会计制度accountingsystem会计准则accountingstandard宽限

期graceperiod款项后付paymentsinarrears款项先付paymentsinadvance框架协议

frameagreement亏损deficitL历史成本原则historicalcostprinciple利差spread--the

differencebetweenwhatalessorpaysforfundingandwhatthelessortsastheyieldinalea

transaction.利率interestrate利息interest利息补偿interestallowance利息收入interest

earned联邦租赁federalleasing--leasinginwhichtheleseisanagencyoftheUnitedStates

lrulesandconsiderationsapply.联合承租人co-lese--anadditionallese

toalea,whoisusuallyjointlyandverallyliableontheleawiththeotherlese.联合租赁

jointventurelea连带责任jointandveralliability谅解备忘录memorandumof

understanding(MOU)流动比率currentratio流动负债currentliabilities流动资产current

asts留成retention留购租赁dollarbuy-outlea--aleawithaUS$1.00purchaoption

attheendoftheleaterm,orageneralizedreferencetoaleawithanominalpurcha

option,whethertheoptionactuallybeUS$1.00orsomeothernominalamount.留置lien律

师费attorneyfeesandcosts律师意见书opinionsofcounl履行地点placeofperformance

履行方式methodsofperformance履行期限thetimelimitforperformanceM买卖合同

purchacontract买受人buyer卖主融资vendorfinancing卖主租赁vendorleasing卖主

出租人vendorlessor媒介服务intermediaryrvice免除relea...from...免除或限制

exemptorlimit免责条款exemptionclau免税taxexemption民事权利义务civilrights

andobligations民事行为civilacts民事行为能力thecapacityforcivilacts名义利率

norminalinterestrate明细分类帐subsidiaryledger明确clearlyindicate没收confiscate目

标收益targetedyieldN纳税记录governmenttaxfillings内部收益率internalrateofreturn

/IRR内容(细节)particulars内容(目录)contents年交易额annualvolumeO欧元EuroP拍

卖程序theauctionprocedures拍卖公告auctionannouncement盘亏lossondisposal盘盈

incomeondisposal赔偿金compensation赔偿损失compensatefortheloss配比原则

matchingprinciple平等主体equalparty评价规范valuedisciplines破产bankruptcy普通

责任险genertalliabilityinsuranceQ期满expire期末借方余额endingdebitbalances期末

贷方余额endingcreditbalances期限届满expirationoftimelimit欺诈fraud起租日lea

commencementdate欠租overduerepayment其他规定miscellaneousstipulations起诉

suitisfiled提出file诉讼suit签字或盖章signoral强加impoupon一方不得将自己

的意志强加给onepartymaynotimpohiswillupon另一方theotherparty强制性规定

mandatoryprovisions清楚明确explicit清理条款clearanceclar清算组织liquidation

organization请求petition取得，弄到acquire权责发生制accrualbasisofaccounting全支

付租赁full-payoutlea--aleafromwhichthelessorcanreasonablyexpecttoreturnonits

fullinvestmentintheleadpropertyplustheestimatedcostoffinancingthepropertyoverthe

termofthelea,fromrentals,estimatedtaxbenefits,andtheestimatedresidualvalueofthe

propertyattheexpirationoftheinitialtermofthelea.全维修租赁fullmaintenancelea--a

leainwhichthelessoragreestoprovideforthemaintenance,repairandupkeepofthe

equipmentduringtheleaterm.全服务租赁fullrvicelea--aleainwhichthelessor

agreestoprovideoneormorervicesbeyondfrovidingthesimpleuoftheequipment.全面

履行fullperformR日记帐journal购货日记帐purchajournal特种日记帐special

journal通用日记帐generaljournal现金收入日记帐cashreceiptsjournal现金支出日记帐

cashdisburmentsjournal销货日记帐salesjournal融资条件financialterms融资租赁

financelea二手货市场condarymarket人民法院People′sCourtS善意bonafide擅

自onhisownauthority商品检验证书commodityinspectioncertificate商业广告

commercialadvertiment商业秘密tradecrets商业租赁businesslea--aleainwhich

thelesehanteredintotheleatransactionforcommercialpurpos;notaconsumerlea.

丧失商业信用lossone′sgoodwill(...日起)施行effectiveasof......审判团tribunal审慎调

查duediligence使用usage试用买卖asaleonapproval试用期限aperiodoftimefor

approval涉外合同contractwithaforeignelement生效条件conditionsprecedent失效

becomevoid市场价格marketprice实质性变更materiallyalter示范文本modeltext视为

tobedeemedtobe渗透率penetrationrate使用usage赊销oncredit设备租赁

equipmentleasing--usually,theleasingoftangiblepersonalproperty,includingvehicles;the

usageoftheterminreferencetotheindustrymayalsoincludetheleasingofland,buildings,

fixtures,immovable生效effectiveness生效日effectivedate实际金额actualamount实际

利率effectiveinterestrate实收资本pain-incapital市场定位marketpositioning市场需求

marketneeds收付实现制cashbasisofaccounting售后回租sale-leaback受款人payee

受让人transfernee让与人assignor受托人/委托合同mandatary委托人mandator受赠

人donee赠与人doner授权代表authorizedreprentative收回租赁物repossslead

thing收入revenues收入利息比timesinterestearnedratio收入实现原则revenue

realizationprinciple收益表incomestatement手续费charge税后定价after-taxpricing税

前所得pre-taxincome司法补救judicialassistance损坏damage损毁destruction损益表

profitandloss损失赔偿受益人losspayees索赔claim所得税incometax所有权

ownership所有者权益owners′equity所有者权益回报率returnonequity(ROE)T摊销

amortization提前留购earlybuyoutoption--anoptiongiventoalesetopurchathelead

equipmentatsomepointbeforetheexpitationoftheleaterm.提前终止early

termination--theterminationofaleabeforetheendofitsoriginalterm.调解conciliation统

计情况statisticaloverview铁道部MinistryofRaiways同等效力(法)equallyauthentic提出

索赔pursueclaimsagainstanyone提款withdrawal提款帐户drawingaccount提前履行

earlyperformance调解书ttlementagreement投资银行家investmentbanker推定tobe

deemedtohavebeenmade退出市场exitmarkets退休经费pensionexpens拖欠past

due