租賃會計 的英文怎麼說
中文拼音 [zūlìnkuàijì]
租賃會計
英文
lease accounting-
Amortisation is provided on leasehold land held under a lease with an unexpired term of less than 50 years from 1 april 1998
由一九九八年四月一日起計算租約期少於五十年的租賃土地才會作出攤銷。What are the accounting criteria for a capital lease
資本性租賃有哪些會計條件？What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease
與資本性租賃會計處理相比，經營性租賃的會計處理有哪些優劣勢？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。Under finance lease accounting -
根據融資租賃會計處理方法This text is to some defects that exist in the current lease accounting criterion of our country, combining u. s. a. ' s accounting criterion and international accounting standard at the same time, and has divided six chapters to expound the fact and given some effective measures to perfect the lease accounting criterion of our country. 1 wish it could play a impetus role at the lease accounting through studying the lease accounting
本文針對我國現行租賃會計準則存在的一些缺陷，同時結合美國會計準則和國際會計準則，分六章進行論述並提出一些完善我國租賃會計準則的有效措施。希望通過對租賃會計研究來對我國租賃會計起到一個向前的推動作用。The contemporary lease industry has become a important way that some enterprises invest and finance and a main marking way that some enterprises sell the equipments in the industrially developed countries and some developing countries. compared with the developed countries ", the lease industry in our country is at the start stage. accordingly, the lease accountant of our country who serves the leasing industry is not very perfect. with the wto ' s entry of our country, the leasing industry will fast develop in our country, it ' s very necessary to set up a set of perfect lease accounting criterion of combining together with the reality of our country
現代租賃業在工業發達國家和一些發展中國家已成為企業進行投資、融資的重要渠道和進行設備促銷的主要營銷方式之一，與發達國家相比，我國租賃業務還處于起步階段，相應地，我國為租賃業服務的租賃會計很不完善。隨著我國wto的加入，租賃業也在我國的快速發展，建立一套完善的與我國實際相結合的租賃會計準則顯得非常有必要。In chapter one " introduction ", the author has started with the lease development from the development general situation of lease industry to the development prospect of the lease industry in our country, and has introduced the character of lease and the concept which the lease accounting are correlated with
第一章《導言》以租賃的演變入手，從世界租賃業發展概況談到我國租賃業的發展前景，介紹了租賃的特點及與租賃會計相關的概念，通過對租賃會計的研究現狀分析，提出了我國租賃會計有待解決的問題。At the same time, the author has put forward the problems that the lease accounting of our country remains to solve. in chapter two " studying the question of classifying the lease ", the author has summarized the difference respects among the accounting criterion of our country > u. s. a. ' s accounting criterion and international accounting standard
第二章《租賃分類問題研究》通過中外會計準則對租賃分類標準進行比較，總結我國會計準則與美國會計準則和國際會計準則的區別所在，提出租賃分類存在的問題，並對我國租賃分類新標準進行探討。In the process of the development from planned economic system to market economic system, though our state - owned enterprises have experienced the trial reformation of enlarging rights and allowing profits, changing profits to taxes, managing contract and rent, they have not shaken off the hard situation
從計劃經濟體制到社會主義市場經濟體制的發展過程中，我國的國有企業雖然經歷了從擴權讓利到利改稅，又到承包租賃經營等等改革的嘗試，但是仍然沒有擺脫艱難的跋涉處境。Give you time to learn deferred taxes, marketable security accounting, leases, etc
給你時間去學習遞延稅務會計、有價證券會計、租賃會計等。The registration fee includes a charge for handling and presenting the submissions to the jury in a hall rented specially for this purpose
報名費用包括將競賽設計作品呈交到因此而租賃的評判委員會辦公廳而產生的所有相關費用。For example, in the establishment of companies, hong kong companies can set up arrangements for the clients, clients can arrange for the establishment of overseas companies including overseas offshore companies and other companies such as chinese companies ; in the establishment of various companies while success bridge could arrange various ancillary services for their clients, including the secretary of commerce, the annual report or accounting services such as trade marks ; again, in the area of corporate governance, sir bridge can search for customers with the company, the hong kong office facilities leasing, opening bank accounts to assist, company information changes, the directors appointed or dismissed, or a registered capital, and help telephone switching, and other services
例如，在成立公司方面，即可為客戶安排成立香港公司，亦可為客戶安排成立海外公司包括海外離岸公司和中國公司等其它公司在成立各種公司的同時，凱橋還可為客戶安排各種配套服務，包括商務秘書會計年報或商標注冊等服務又如，在公司管理方面，凱橋可為客戶提供公司查冊香港辦公設施租賃協助開立銀行賬戶公司資料變更董事委任或辭退增減注冊資本和代辦電話轉接等各種服務。The international comparison and apocalypse of accounting standard on leasing
租賃會計準則的國際比較與啟示In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt ; secondly, has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information
第四章《融資租賃資產與負債的確認與計量問題研究》 ，先對融資租賃資產與負債的確認問題進行研究，針對租賃資產是否應資本化，租賃負債是否要確認，闡述了正反兩方面的觀點，並提出作者的觀點：融資租賃應予以資本化。接著通過對我國租賃會計準則中對最低租賃付款額折現時所選用的武漢理_卜大學碩士論文三種折現率進行分析，提出了一套新的折現率選擇方法，同時對融資租賃資產與負債計量問題研究，提出為了增強會計信息的可比性，我國租賃會計準則應取消30 %的比例規定。As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them
從1997年4月1日起，達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳，稅務機關應對他們實行查帳徵收。Honda says the lease program will be the first time a dealer directly retails a fuel - cell car to customers. previous efforts have been automakers leasing fuel - cell cars to selected consumers
本田公司稱這個租賃計劃將會是汽車廠家第一次直接將燃料電池汽車出租給零售用戶。以前汽車廠商則只租賃這種汽車給某些經過選擇的用戶。Offers serviced apartments, office space, shanghai centre theatre, 5 - star hotel
-提供企業注冊會計做帳辦公場所及設備租賃等服務。The revised accounting standard will result in the long - term contract being treated as a lease by y of x s fixed assets
依修訂后的會計準則，該長期合約會被視為y租賃x的固定資產。X and y have determined that their long - term contract contains leases with service elements and is subject to hkas 17
X和y已確定其長期合約包含附有服務成分的租賃，須按照香港會計準則第17號的規定處理。分享友人