財務租賃 的英文怎麼說

中文拼音 [cáiwùzūlìn]
財務租賃 英文
capital lease
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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
  • 財務 : finance; financial affairs
  • 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. Financial institutions include banks, savings deposit agencies of postal office, housing saving banks, unban credit cooperative banks, rural credit cooperatives, urban credit banks, financial trust investment agencies and financial companies ect

    注：金融機構包括人民銀行、政策性銀行、國有獨資商業銀行、郵政儲蓄機構、其他商業銀行、城市合作銀行、農村信用社、城市信用社、信託投資公司、租賃公司、財務公司等。
  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. Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation

    課程涵蓋了財務管理的基本概念，企業組織型態，財務報表分析，損益平衡分析， ?桿原理，營運資金管理，短期融資，財務數學，資本預算及風險，現金流量折現模型，證券評價基礎，資金成本，資本結構，股利政策，長期融資，租賃，並購，握股公司，重整及清算等重要課題。
  4. As the finance lease plays a very important role in ca ' s aircraft finance, the thesis addresses very detailed comments on its concept and distinguishing criteria set out by mof. furthermore, the thesis describes the principles and structures of some aircraft finance facilities once or currently ca widely utilize including japanese leveraged lease ( " jll " ), eximbank or ecgd supported lease and mortgage loan in rmb which classified as tax - oriented lease, assets - backed finance lease and direct borrowing from bank, respectively

    本文首先回顧了國航飛機融資的歷史，對國航飛機融資中目前佔有重要地位的融資租賃的概念、判定依據以及國航使用最多的幾類飛機融資工具包括以日本杠桿租賃為代表的節稅租賃、出口信貸為代表的財務租賃以及人民幣抵押貸款等的原理、結構作了較為詳盡的論述。
  5. Student on practice manufacturing worker the performance of persons staff leasing service

    2行政助理財務人員咨詢顧問開發人員技術人員實習學生生產工人波森的人才租賃服務業績
  6. Non - state hi - tech enterprises are playing an important role in china " s economic development, although 97. 43 percent of them are medium - sized and small enterprises, according to the revenue statistics of 2000. financing is defined as getting fund from outside in this thesis and includes fiscal financing, credit financing, commercial financing and capital financing

    本文所論的融資，是指企業外源融資，具體的融資方式包括：財政融資，銀行融資，商業融資（主要是融資租賃） ，證券融資（權益性證券融資? ?以風險投資為主的私募和公開募集，債務性證券融資）四種。
  7. Any agency of the united states government is authorized to sell, loan, or lease property including interests therein to, and to perform administrative and technical support functions and services for the operations of, the institute upon such terms and conditions as the president may direct

    美國政府各部門可依總統所指定條件，出售、借貸或租賃財產（包括財產利益）給該協會，或提供行政和技術支援和服務，供該協會執行業務。
  8. D. rely on the finance department to get leasing information

    依靠財務部門獲得租賃方面的信息。
  9. Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent

    二、勞務報酬所得，特許權使用費所得，利息、股息、紅利所得，財產租賃所得和其它所得，適用比例稅率，稅率為百分之二十。
  10. The thesis gives a macro explanation and grasp which is based on theoretical foundation, social surroundings and developing trend, explains the possibility and necessity of its appearance and discusses the developed process of its object which covers not only real property but also all asset. the author analyzes beneficial weight, systematic ideal and legal values, then clarifies that the legal system needs profound juristic basis. by using the method of comparative analysis, the author expounds the requirement of applicable conditions in other countries and analyzes its deficiencies in the contract law of people ' s republic china

    本文首先從該制度產生的理論依據、社會背景以及發展趨勢上，對其進行一個宏觀了解和把握，說明其產生的可能性和必要性以及適用對象由不動產向一切財產轉變的發展過程；其次通過利益衡量、制度理念、法律價值三個方面的分析，闡明該制度的存在有其深厚的法理學基礎；又運用比較分析的方法，闡述各國在其適用條件上的要求，分析我國合同法有關此方面存在的缺陷；再就該制度適用后所產生的法律效果，分別分析三方（所有人、出租人、承租人）之中每兩方之間的法律關系與單純的買賣關系、租賃關系在權利義務上有何不同；然後將其適用范圍擴大，類推適用於融資租賃和他物權；最後提出完善我國買賣不破租賃制度的立法上的建議。
  11. Furthermore, airline can get the usufruct without pay or with a little payment for the aircraft, which helps the flexibility of the financial report

    另外，租賃融資提供了全額的資金融通，航空公司可以先不付或先付很少的資金就能獲得飛機使用權，在財務報表的資金流動比例上體現出靈活性。
  12. What likely changes, e. g. in tenant and user demand, in business culture, in locational choice, in financial and funding practice, in leasing arrangements, in technology, in constructional technique, could justify and stimulate innovation

    那些可能的改變，例如：承租人和使用者需求、商業文化、區位選擇、財務和資金操作、租賃管理、技術、營建技術等等，可證實和刺激創新？
  13. Hkfrs - int 4 also provides guidelines on how payments made for such leases should be separated from payments for other elements contained within the arrangement

    香港財務報告準則詮釋第4號亦提供指引，說明如何把為這些租賃而繳付的款項，與為支付其他安排項目的款項分開。
  14. Notwithstanding the accounting treatment dictated by hkfrs - int 4 and hkas 17, x and y have never had any intention to regard x s fixed assets as being under finance leases to y

    盡管香港財務報告準則詮釋第4號和香港會計準則第17號對會計處理方法有所規定，但x和y從沒有任何意圖把x的固定資產視為融資租賃予y 。
  15. Besides analyzing his actual financial situation, it will also make some estimates about his future position

    不僅要分析客戶目前的財務狀況，租賃公司還要預計期未來的情況。
  16. What are the operational and the financial advantages to a company to lease as oppose to purchase pp & e ? what are some disadvantages

    公司租賃而不是購買房產、廠房、設備的經營方面和財務方面的好處有哪些？會為公司帶來哪些不利？
  17. The charges created herein shall not extend or apply to, and the collateral shall not include, the last day of the term of any lease or agreement to lease now or hereafter entered into by any of the debtor, but the debtor shall stand possessed of the reversion of one ( 1 ) day remaining in respect of the term reserved by any such lease or agreement, upon trust in favour of the holder, to assign and dispose of the same as the holder or any purchaser of such term shall direct

    本債券設立的擔保不得延長或適用於現在或此後「債務人」簽署的任何租約或租賃協議期限的最後一天，且「擔保物」也不得包括該最後一天，但是「債務人」應憑以「持有人」為受益人的信託，佔有在該租約或租賃協議的剩餘期限中還剩一（ 1 ）天的歸還財產，以便按「持有人」或該期限的任何買主的指示轉讓和處分該財產。
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