租赁的英语词汇 篇一
In the world of business, leasing has become an increasingly popular option for companies looking to acquire assets without the high upfront costs associated with purchasing. In this article, we will explore some key English vocabulary related to leasing.
1. Lease: This is the basic term used to describe the agreement between the lessor (owner) and the lessee (renter) for the use of an asset in exchange for periodic payments.
2. Lessor: The lessor is the owner of the asset being leased. They are responsible for maintaining the asset and collecting lease payments from the lessee.
3. Lessee: The lessee is the individual or company that rents the asset from the lessor. They are responsible for making regular lease payments and returning the asset in good condition at the end of the lease term.
4. Lease term: This refers to the duration of the lease agreement, usually stated in months or years. It specifies how long the lessee can use the asset before returning it to the lessor.
5. Rental payment: The amount of money the lessee pays to the lessor for the use of the asset. This is typically paid on a monthly or quarterly basis.
6. Security deposit: A sum of money paid by the lessee to the lessor at the beginning of the lease as a guarantee for the return of the asset in good condition. It is usually refundable at the end of the lease term, minus any damages or outstanding payments.
7. Renewal option: Some lease agreements include an option for the lessee to extend the lease term beyond the initial agreement. This allows the lessee to continue using the asset for a specified period of time.
8. Fair market value: The estimated value of an asset in the open market. This is often used to determine the lease payments or the buyout price at the end of the lease term.
9. Buyout option: Some lease agreements give the lessee the option to purchase the asset at the end of the lease term. The buyout price is usually predetermined or based on the fair market value.
10. Sublease: When a lessee rents out the leased asset to another party, it is called a sublease. The original lessee remains responsible for the lease payments and the condition of the asset.
Understanding these key terms will help you navigate the world of leasing and negotiate favorable lease agreements. Whether you are a business owner looking to acquire equipment or an individual seeking to lease a car, knowing these vocabulary words will enable you to communicate effectively and make informed decisions.
租赁的英语词汇 篇二
Leasing is a common practice in many industries, allowing individuals and businesses to access assets without the upfront costs of purchasing. This article will delve into some more advanced English vocabulary related to leasing and provide examples of how they are used.
1. Capital lease: A type of lease that is treated as a purchase for accounting and tax purposes. The lessee records the leased asset as an asset on their balance sheet and the lease payments as a liability.
Example: The company decided to enter into a capital lease for the new manufacturing equipment.
2. Operating lease: A lease agreement where the lessor retains ownership of the asset. The lessee records the lease payments as an expense.
Example: The office space was acquired through an operating lease, allowing the company to avoid the upfront purchase costs.
3. Finance lease: A lease agreement that transfers most of the risks and rewards of owning the asset to the lessee. It is similar to a capital lease.
Example: The finance lease for the company's fleet of vehicles included an option to purchase at the end of the lease term.
4. Residual value: The estimated value of an asset at the end of its useful life. It is an important consideration when determining lease payments.
Example: The residual value of the leased machinery was taken into account when negotiating the lease terms.
5. Master lease: A lease agreement that covers multiple assets or properties. It provides flexibility for adding or removing assets under the same lease agreement.
Example: The company entered into a master lease for its retail locations across the country.
6. Non-cancelable lease: A lease agreement that cannot be terminated or canceled before the end of the lease term.
Example: The lessee was committed to the non-cancelable lease for the office space for five years.
7. Default: Failure to fulfill the obligations of the lease agreement. This can result in penalties or legal action.
Example: The lessee was in default of the lease agreement due to non-payment of rent.
8. Gross lease: A lease agreement where the lessor is responsible for all expenses related to the property, including taxes, insurance, and maintenance.
Example: The office space was leased under a gross lease, relieving the lessee of additional costs.
9. Net lease: A lease agreement where the lessee is responsible for certain expenses in addition to the rent, such as property taxes or maintenance fees.
Example: The retail store was leased under a net lease, requiring the lessee to pay for utilities and insurance.
10. Leasehold improvement: Alterations or improvements made to a leased property by the lessee. These improvements usually stay with the property at the end of the lease term.
Example: The company invested in leasehold improvements to customize the office space for their specific needs.
By familiarizing yourself with these advanced leasing vocabulary words, you will be better equipped to understand and negotiate complex lease agreements. Whether you are a seasoned business professional or a newcomer to the world of leasing, expanding your knowledge of leasing terms will enable you to make informed decisions and navigate the leasing process more effectively.
租赁的英语词汇 篇三
关于租赁的英语词汇
耐久性durability
纳税地place of taxation
纳税人 taxpayer
纳税时点tax timing
(所披露信息严重扭曲时的)内部参考internal preference
内部交易insider transaction
(电、气、热的)能源传输 power transmission
年度预算拨款annual budget appropriation
偶然销售causal sale
偶然销售豁免occasional sales exemption
欧洲租赁协会Leaseurope
排定进度付款的利息部分interest component of scheduled payments
拍卖auction sale
盘存inventory
赔偿indemnification
赔付率loss ratio
培训training
披露项目disclosure items
评定等级ratings
评估appraisal, assess
评估人员appraisers
评级代理机构 rating agencies
平静行使权 quiet enjoyment right
平静占有quiet possessions
平均寿命 average life
批准ratification
破产成本bankruptcy cost
破产程序 bankruptcy proceedings
破产法bankruptcy law
破产法院 bankruptcy court
破产接收receivership
破产受益人 receivers
破产 bankruptcy, insolvency
普通信托 ordinary trusts
欺诈fraud
期回报率periodic rate of return
期末程序end-of-term process
期末结果end-of-term consequences
期末应退还的'保证金 refundable security deposit
期末租金调整条款租赁协议TRAC(Terminal Rental Adjustment Clause) leases
期权options
(合同文本)起草 draftsmanship
起飞take-off
(飞机的)起落架landing gear
起重机crane
起租日lease inception
契约covenants
契约受托人indenture trustee
签署sign, signature
前端支付front-end payment
前言preface
钱到钱的租赁(租赁业内对融资租赁的俗称)money-over-
money lease潜在冲突potential conflict
潜在减损potential impairment
欠款indebtedness
强制性的 enforceable
桥梁 bridge
桥式融通 bridge facility
侵犯 invasion
侵权infringement
侵占appropriation
清算人 liquidator
情报收集intelligence gathering
求偿金额amount of recourse
区别 distinction
区域化regionalization
趋降的利息费用曲线 downward sloped interest expense line
取代 substitute
权利要求 claim
权利资格entitlement
权益出资 equity contribution
权益负债率debt-to-equity ratio
权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金)equity ion
权益投资人equity investor
权益证券equity securities
权益资本equity capital
权重weight
全额支付full-payout
全额支付还是非全额支付full-payout versus non-full-payout
全程服务租赁 FSL(full-service lease)
全额承诺 full commitment
全面解决方案total solution
全球调查global survey
全球化 globalization
全球租赁业 global leasing industry
全套服务租赁full-service lease
确定的条款 firm term
缺陷deficiency
确认 identification