包揽租赁 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.

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被撤销的合同 rescinded contract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