包攬租賃 wrap lease --- a lease transaction generally involving a
lease from an investor to an operating lease company
with a sublease by the operating lease company to the
end-user lessee.
報關 custom entry
保管費 custody fee
保管合同 deposit contract
保管憑證 deposit receipt
保管人(保管合同) depositary
保管人(倉儲合同) warehouseman
保稅區 trade free zone
保險 insurance
保險單 policy
保險費 insurance premiums
保險索賠 claim
保險理賠 settling
保險，由A投保 insurance to be effected by A
保險由買方自理 insurance to be effected by the Buyers
保險賠償金 insurance indemnity
保險人(保險公司) insurer
(被)保險人 insured, insurant
保證期 warranty period
報告格式 reporting format
報酬 remuneration
備抵法 allowance methods
被撤銷的合同 rescinded contract
背書 endorsement
背書人 endorser
必要的準備時間 the necessary preparation time
閉口租賃 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.
幣種 currency
變現 liquidate
變更 modify,modification,amend
標的物 subject matter
表外 off balance sheet
表外融資 off balance sheet financing
表外租賃 off balance sheet lease
表外貸款 off balance sheet loan
不可撤消信用證 irrevocable letter of credit
不完整租賃 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.
不正當 improper
簿記系統 bookkeeping system
補救措施 remedy