实用英语：融资租赁业务常用词汇 (五)
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废止 to be repealed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
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