实用英语：融资租赁业务常用词汇 (二)
包揽租赁 wrap lease --- a lease transaction generally involving alease 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被撤销的合同 rescinded contract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
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