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融资租赁业务常用词汇，汉英对照w-z:00中国路面机械网W外汇(转)贷款登记证foreignexchangesub-loanregistrationcertificate外经贸部MinistryofForeignTradeandEconomicCooperation(MOFTEC)外债登记证foreignloanregistrationcertificate未分配利润unallocatedprofit未结束租赁executorylease--aleasethathasnotbeenfullyperformedbythepartiestoit.违背counterto违法行为illegalacts违反violate违约default违约方defaultingparty违约金breakacontractfine违约救济defaultremedies违约事件eventofdefault无偿gratuitous无偿转让财产assignspropertywithoutconsederetion无形资产intangibleassetsX瑕疵defect先进先出firstin,firstout现金流量cashflow现金流量表statementofcashflow现值presentvalue向银行借款bankloan项目project项目建议书requestforproposal项目融资projectfinancing销货成本costofgoodssold消费者租赁consumerlease--generally,aleasewhichhasasitsprimarypurpose,personal,familyorhouseholdpurposes.Insomeplaces,certainagriculturalleasesmaybeconsideredconsumerleases.效力validity销售费用sellingexpense销售税salestax行政开支administrationexpense行政法规administrativeregulations行政管理部门administrativeauthority信贷申请书creditapplication信贷质量creditquality选择权option虚假情况falseinformation续租renewtheleaseY验收acceptance业绩performance溢价premium一致性原则consistencyprinciple意向书letterofintent(LoI)银行费bankcharge银行往来帐bankreconciliationsheet印花税stampduty应付抵押贷款mortgagespayable应付福利费welfarebenefitspayable应付工资accruedpayrolls应付票据billspayable应付债券debenturespayables应付帐款accountspayable应计accrued应收补贴款governmentsubsidiesreceivable应收票据biillsreceivable应收债券折价discountonbondspayable应收帐款accountsreceivable营业税businesstax营业执照businesslicense盈余公积reservedsurplus业务合同businesscontract业务招待费entertainmentexpense友好解决amicablesettle友好协议amicableagreement优惠利率primeinterestrate优惠政策preferentialpolicy有时(不经常)fromtimetotime有限责任公司limitedliabilitycompany余额outstandingbalance;portfoliosize预付prepayment预付款advancepayment预收precollecte预收帐款advancesfromcustomers预提费用withheldexpenses原始记录薄bookoforiginalentry原始凭证sourcedocument(由当事人)约定tobeagreeduponbyparties约定不明确notexplicitlystipulated运营成本operatingcost运营费用operatingexpense运营收入operatingrevenue运输carriageZ再保险reinsurance自然人naturalperson赞助支出donationpayment增缴资本additionalpay-incapital增值税value-addedtax债券bond债权人creditor债务人debtor占有possess章程charter帐单accountcharge招标公告announcementofaninvitationtotender招股说明书shareprospectuses招投标程序theproceduresfortheinvitationandsubmission招投标买卖asalebytender争议dispute证明evidance证券化securitisation执行enforce质押pledge直接冲销法directwriteoffmethod直接租赁directlease--anon-leveragedlease,i.e.aleasewhereinequipmentisacquiredwithoutuseofanyrecoursedebt;alsoknownasasingle-investorlease.指导原则guideline制造厂家出租人manufacturerlessor--alessorwhoisadivisonorawhollyownedsubsidiaryofamanufacturer.主租赁masterlease---aleasecomprisedoftwoparts:(1)adocumentwhichsetsforththegeneraltermsandconditionsapplicabletoallsubsequentleasesbetweenthepartiesand(2)oneormoreschedulesinwhichvariousleasedpropertyisadded.滞纳金overduefine知识产权intellectualproperty折旧depreciation折现率discountrate折现租赁discountedlease--aleasewhichistransferredtoafundingsourceatpricereflectingthediscountingoftheleasepaymentstopresentvalue.资本租赁capitallease--aleaseforaccountingandfinancialstatementpurposeswhichmustbeshownonthebalancesheetofthelesseeasacapitalliabilityofthelessee.资本公积reserves资产负债比debt-to-equityratio--theratioofborrowingstocapitalinvestmentineitheranassetorabusiness.资产负债表balancesheet咨询费consultingfee中国人民银行People'sBankofChina中国外商投资企业协会ChinaAssociationofEnterpriseswithForeignInvestments终止协议terminationagreement中外合资经营企业Sino-foreignequityJV中外合作经营企业Sino-foreigncontractualJV中止suspend终止dischage仲裁裁决arbitralaward仲裁机构arbitralinstitution重大过失grossnegligence重大误解majormistake主张assert住房基金housingfund注销writeoff专用帐户designatedaccount转租赁sublease转租承租人sublessee转租出租人sublessor资本租赁capitallease--aleaseforaccountingandfinancialstatementpurposeswhichmustbeshownonthebalancesheetofthelesseeasacapitalliabilityofthelessee.Compareoperatinglease.总分类帐generalledger总会计师chiefaccountant总资产报酬率returnontotalassets(ROA)总租赁grosslease--aleaseinwhichthelessorisliableforinsurance,propertytaxes,maintenanceexpensesandthelike.租购hire-purchase租赁成本leasingprincipal租赁方案leaseproposal租赁设备leasedequipment租赁物leasedthings租赁物件leasedarticles租赁物件明细表leasingregistor租赁业委员会LeasingBusinessCommittee租赁资产leasedproperty租赁总协议masterleaseagreement租金leaserepayment租金不固定的租赁variablepaymentlease租金进成本rentisdeducted租金拖欠rentarrearage租期leaseterm租期不固定的租赁variabletermlease最高人民法院theSupremePeople'sCourtofChina最终用户enduser遵循诚信原则abidebytheprincipleofgoodfaith遵循公平原则abidebytheprincipleoffairness