融资租赁业务常用词汇（一）
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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 安装 installation 额定股份 authorized shares of stock 额度 quota 恶意串通 malicious conspiracy 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 |
