Since the lessee does not assume the risk of ownership, the lease expense is treated as an operating expense in the income statement and the lease does not affect the balance sheet. 由于承租方不承担所有权风险,租赁费用在收益报表中作为经营费用,租赁对资产负债表不产生影响。
Operating lease a lease contract that allows the use of an asset, but does not convey rights similar to ownership of the asset. 营运租赁容许租借方使用一种资产,但没有转让资产实质股权的合约。
In an operating lease the lessor retains the usual risks and rights of owning the asset. 在维护性租赁中,出租人保留拥有资产的一般风险和权利。
An operating lease is shorter and allows a company to use equipment it cannot buy through debt financing. 营业型租赁为期较短,并且允许公司使用其无法通过债务融资购买的设备。
Book value of tenancy of fixed assets through operating lease shall be disclosed on the basis of each leased asset type; 通过经营租赁租出的固定资产应披露每类租出资产的账面价值。
Upgrading made to leased property under operating lease contracts. 指在依营业租赁契约承租之租赁标的物上之改良。
In XISS system, more spaces must be searched in XML data tree, involved path expression. The frequency of dealing with fabric connection operating in XML-structured data at lease has N-1, so it aggrandized the querying complication and effect querying efficiency. 在XISS系统中,对于复杂的路径表达式在XML数据树中要搜索很多空间,处理每个XML文档所需的结构连接运算的次数至少有N&1次,加大了查询的复杂度,从而影响查询效率。
This article comprehensively illuminated the concept, operating pattern, characteristics and importance of venture lease, and pointed out venture lease is happened to be the reasonable choice of financing innovation. 本文详细介绍了风险租赁的概念、运作方式、特征以及重要意义,并指出风险租赁恰好就是这种创新行为的理性选择。
Thoughts on Excess of Operating Cost in Corporate Lease Management 超额运营成本在企业租赁中的考虑
At present, the main ways of the Circulation of Operating Rights of Contracted Land are Subcontract, lease, exchange, transfer. 目前,土地承包经营权流转的方式主要有转包、出租、转让、互换。
Railway freight cars lease business is rare in domestic market whatever for operating lease or finance lease. 铁路货车租赁业务,不论是经营租赁还是融资租赁在国内都比较少见,本文是站在ZB公司立场上针对此类业务分析铁路货车租赁业务的风险管理。
According to research papers by the rental market in the financing of the operating lease rental payments into the physical characteristics will be introduced to the leasing options contracts and take appropriate lease pricing model. 论文根据所要研究的租赁市场中的分成租金支付的特点将实物期权引入到租赁合约中,采取合适的租赁定价模型,探讨租赁的过程中,放弃期权对于租赁定价的影响。
The appearance of professional operating lease companies is a certain extent product with the finance lease development. 专业经营性租赁公司的出现是融资租赁发展到一定程度阶段的产物。
There are three mode of aircraft acquisition, which is purchase, financial lease and operating lease. 目前航空公司引进飞机的方式主要有:贷款购买、融资租赁和经营租赁。
MS financial leasing Co., Ltd was established in 2008 in Tianjing, China. It is a company specialized in financial and operating lease. MS金融租赁公司于2008年在天津成立,是一家专门从事融资租赁业务和经营租赁业务的专业化金融租赁公司。