租借資產 的英文怎麼說

中文拼音 [zūjièzīchǎn]
租借資產 英文
leased asset
  • 租 : Ⅰ動詞1 （租用） hire; rent; charter 2 （出租） rent out; let out; lease Ⅱ名詞1 （出租所收取的金錢...
  • 借 : 動詞1 （借進） borrow 2 （借出） lend 3 （假託） use as a pretext 4 （憑借; 趁著） make use of; t...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 租借 : rent; hire; lease租借地 leased territory; leasehold; 租借期限 time limit of the lease; 租借人 lea...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. To manage, improve, maintain, underlet, lease out and mortgage, charge or otherwise all or any part of the lands, buildings, casements and properties, immovable or movable, of the foundation for the purpose of the foundation

    對基金會所擁有的全部或部分土地、建築物、資產、動產或不動產等進行管理、改進、日常維護、轉租、租借、抵押等。
  2. Giving a letter is the capital that points to client of orgnaization of finance of commercial bank xiang fei to be offerred directly, perhaps be to the client in concerned economy activity the compensation that arises possibly, assurance that pays responsibility to make, include financing of loan, trade, bill financing, financing to rent, overdraw, the business inside the watch such as each money advanced for sb to be paid back later, and bill accept, open a l / c, defend case, reserve confirmed, bond issues l / c, letter of credit assure, loan assures, the business outside the watch such as the loan commitment with the asset sale that has recourse, irrevocable untapped

    授信是指商業銀行向非金融機構客戶直接提供的資金，或者對客戶在有關經濟活動中可能產生的賠償、支付責任做出的保證，包括貸款、貿易融資、票據融資、融資租賃、透支、各項墊款等表內業務，以及票據承兌、開出信用證、保函、備用信用證、信用證保兌、債券發行擔保、借款擔保、有追索權的資產銷售、未使用的不可撤消的貸款承諾等表外業務。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. In this part, the definition and the basic theory of financial lease and the tax policies of foreign financial lease are concisely discussed. first, the theory of tax difference, the theory of debt substitutability, the theory of agency costs and the bankrupt costs as well as the documents reviewed, are made as the theory basis of the paper. secondly, some inspirations have been drawn by reviewing the tax policies of financial lease of the west, from which the paper received some instructive proposes for chinese financial lease

    這部分對融資租賃的定義，融資租賃基礎理論及國外融資租賃稅收政策三個方面做了簡要評述，其中， （ 1 ）稅率差別理論、債務替代理論、代理成本和破產成本理論及對文獻的回顧為本論文研究奠定了理論基礎； （ 2 ）在對歐美西方經濟發達國家融資租賃稅收政策的簡要評述中得到的啟示，為本論文研究我國融資租賃相關的稅收政策的建議提供了必要的借鑒。
  5. The signing of the deal coincided with the fifth annual asia cooperation dialogue meeting taking place in doha with the participation of asian foreign ministers including south korea ' s ban ki - moon. the carriers will be leased to qatar liquefied gas company, a joint venture between qatar petroleum and energy giant exxonmobil, to transport lng from one of their largest projects at the north field, estimated to contain nearly 10 percent of the world ' s proven gas reserves

    這些液化天然氣運輸船在交貨后將會被租借給卡達液化氣公司，這是一家由卡達石油公司與能源業巨頭埃克森美孚公司共同組建的合資公司，卡達北方油田所擁有的天然氣儲量估計約佔全球已探明天然氣總量的10 % ，而該公司在這一地區擁有多個超大型油氣田，它們將會使用這些船隻把其中一個油氣田裡所出產的天然氣向外輸出。
  6. While there are so many problems that made trust and investment companies face lots of internal and external risks in real operation such as the immature market, the scarcity of government legislation and supervision, the management risks in the trust and investment companies and so on. all these need be solved by the trust and investment companies under the assistance of government department responsible for legislation and supervision. this article states from the real status of the trust industry, analyses the risk of it and brings forward the solutions from the following four angles : innovating trust production, such as npl trust, state - owned stock trust, leasing trust, mbo trust, esot, etc, perfecting the mechanism of risk control from var model and risk estimation, enhancing the cooperation with other financial institutions like banks, securities institutions, insurance companies and leasing companies, and strengthening the system of government legislation, supervision and self - restriction of trust and investment companies

    本文從中國信託業的現狀出發，分析信託投資公司存在的問題，尤其是整頓后依然存在的問題，借鑒國外信託業的經驗，結合中國信託業的實際情況，從創新信託產品、健全信託投資公司風險控制機制、加強與其他金融機構合作和增強監管機制等角度進行探討，提出解決問題、加速信託機構健康發展的途徑：第一、根據目前我國信託業的規定，結合中國的經濟狀況，從處置國有不良資產、減持國有股、與金融租賃相結合、管理層收購、職工持股、銀行處理信貸資產、房地產、應收債權等領域創新信託產品；第二、引入國際上風險控制模型內控信託機構的風險，並採取信用評級的手段對信託投資公司和信託產品進行評級，從外部控制信託機構的風險；第三、提出信託投資公司應與銀行、證券、保險和租賃業相結合，在業務上相互補充，資源上共享，促進信託業的發展；第四、從完善信託立法、加強監管力度、健全信託投資公司個體自律和行業自律等方面完善信託的監管體系。
分享友人
分享到 Line

分享到臉書