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废止 to be repealed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