融资租赁业务常用词汇（四）
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额定股份 authorized shares of stock 额度 quota 恶意串通 malicious conspiracy 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 废止 to be repealed 费用 expenses 分类帐户 ledger account 分包 subcontract 分配 distribution 风险 risk 定价风险 pricing risk 法律风险 legal risk 收益风险 yield risk 税收风险 tax risk 信贷风险 credit risk 资产风险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 |
