經營租賃會計 的英文怎麼說

中文拼音 [jīngyíngzūlìnkuàijì]
經營租賃會計 英文
operating lease accounting
  • 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 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...
  • 賃 : 動詞（租借） hire; rent
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 經營 : manage; operate; run; engage in
  • 租賃 : rent; lease; hire租賃籌資 lease financing; 租賃費 premium on a lease; 租賃公司 leasing company; ...
  1. 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？
  2. 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。
  3. 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。
  4. 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。
  5. The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism " ; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small - scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not. the author will make every effort for the new amalgamation criterion

    第一部分，介紹我國及其他各國合併會計準則對合併范圍的規定及從中得到的啟示；第二部分，分析我國《合併會計報表暫行規定》中對合併范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合併理念和「控制」與合併范圍的關系的基礎上，提出以「控制者服務論」為目標導向，以「控制」為核心標準，合理界定合併范圍；並針對我國「暫行規定」中存在的問題，提出改進的建議，即從「進入機制」和「退出機制」兩方面完善對合併范圍的規定；同時對「特殊目的實體」 、 「非同質子公司」 、 「小規模子公司」 、 「承包經營，租賃經營及委託經營企業」是否納入合併范圍提出建議，力求為即將出臺的新合併準則盡微薄之力。
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