案例： project example, story：
安全港租赁：safe-harbor lease--a type of lease created for a time
under the US Internal Revenue Code for the purpose of
transferring federal tax benefits from a party who could
not use them to a party who could.
按照约定：as agreed
B：
包揽租赁：wrap lease --- a lease transaction generally involving a
lease from an investor to an operating lease company
with a sublease by the operating lease company to the
end-user lessee.
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被撤销的合同：rescinded contract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 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、accounting purposes and a loan for tax purposes; also known
as an off-balance sheet loan, see-through lease；synthetic lease.
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： 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
成功的案例：successful story
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：
打包租赁： bundled lease--a lease in which the lossor pays for
taxes, insurance and maintenance on the leased equipment.
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
递变租金： stepped rent --- a lease in which the periodic lease、
、payments are reduced and/or increased at some point 、 at the
lease term.
递变租金租赁：stepped payment lease：
递减租赁： step-down lease---a lease in which the periodic lease
、 payments are reduced at some point in the lease term.
递延资产： deferred assets
递增租赁： step-up lease --- a lease in which the periodic
lease 、 payments are increased at some point in the lease 、 term.
抵押担保： encumbrance
调查： survey
调查对象： respondent
定金： deposit
董事会： board of directors
独资企业： single proprietorship
短期租赁： short-term lease--generally, a lease of less than
three years.
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
妨碍租赁的原因：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
风险租赁： venture lease
扶贫： poverty relief
扶养义务： an obligation to maintain …
浮动利率： variable rate
浮动利率租赁：floating rate lease--a lease in which the lease
payments may vary from one payment period to
another, particularly when they vary according to
changes in a specified index; variable rate lease.
福利费：welfare expenses
服务租赁： service lease --- a lease in which the lessor provides
complete service, maintenaince and care for the
leased equipment; a maintenance lease; an operating
lease; a gross lease.
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：
干预选择租赁物：interfer in the selection of the leased thing
杠杆租赁： 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
固定租金租赁：fixed payment lease--a lease in which is the lease
payment remains the same throughout the lease term.
故意:willfully
故意隐瞒 :eliberately 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：
国家进出口商品检验局 State Administration for Import and Export
Commodity Inspection
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
来源：海词词典
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