資本租賃 的英文怎麼說

中文拼音 [zīběnzūlìn]
資本租賃 英文
capital lease
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 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
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 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. This thesis analyzes and studies the prospect of developing armamentarium financial lease in china

    本文就醫療設備的融資性租賃業務在中國開展的前景進行分析和探討。
  2. Base on the analyzing the problems of financial service, raises the object of this thesis - armamentarium financial lease combining with armamentarium agency is required, for meeting the demand of marketing, decreasing the processes and increasing the sales

    在分析現有的融資服務存在的問題的基礎上提出本文研究方向? ?醫療設備融資性租賃業務必須與醫療設備代理商結合，以適應市場需要、減少流通環節、增強促銷力度。
  3. Starting from the definition and kinds of financing lease, this thesis demonstrates the unique legal nature and feature of shipping financing lease in comparison with bareboat charter and general financing lease

    本文從融資租賃的定義和種類入手，通過與光船租賃、一般融資租賃相比較，顯示船舶融資租賃交易獨特的法律性質、法律特徵。
  4. B for the purpose of carrying out of any of the above objects, to acquire, accept leases of, purchase, take hold, and enjoy any lands, buildings, messuages or tenements of what nature or kind soever and wheresoever situate in hong kong or elsewhere ; to invest monies on deposit in any bank in hong kong, or on mortgage of any lands, buildings, messuages or tenements, in hong kong or elsewhere or in or upon the mortgage, debentures, stocks, funds, shares or securities, of any corporation or company carrying on business in hong kong or elsewhere ; to purchase and acquire all manner of goods and chattels whatsoever and to grant, sell, convey, assign, surrender, yield up, mortgage, demise, re - assign, transfer or otherwise dispose of, any lands, buildings, messuages, and tenements, mortgages, debentures, stocks, funds and securities, goods and chattels

    （二）為達到本會上述各項宗旨與目標，可租賃、購置或借用任何位於本港或其他地方之各式建築物與土地；可以存款入本港銀行之方式投資、或以抵押本港或其他地方之各式建築物與土地方式投資、又或以本港或其他地方某企業或公司之抵押品、信用債券、存貨、基金、股票及證券投資；可購置各種貨物與器具以及可隨意使用或轉讓上述各種土地、建築物、存貨、基金、股票、貨物及器具；
  5. Based on those two patterns this study paid special attention on describing and explaining the most important and original approach in the two different paten, such as enterprises merger and acquisition and stock and bond and rent, and so on

    其中重點對最為重要的、最基本的具體方式，即企業並購、證券投資、租賃和土地金融等，進行了闡述。
  6. What are the accounting criteria for a capital lease

    資本性租賃有哪些會計條件？
  7. Assets leased under capital lease contracts

    指依資本租賃契約所承租之資產。
  8. In a capital lease, the lessee capitalizes the leased asset and reports a lease liability

    在資本租賃中，承租人資本化租賃資產和報告租賃負債。
  9. 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？
  10. 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。
  11. 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。
  12. 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。
  13. E ) lack of foresight on finance lease scheme, which causes irrational tenor structure and imbalanced annual outflow of rental payments, results in funding costly. to solve aforesaid problems, thesis finds out the following principles for optimizing ca ' s aircraft finance : a ) determining the volume and currencies of ca ' s cross - border aircraft finance based on the annual outflow of foreign debt repayments and annual net inflow of foreign exchange, so are the dominated currencies in debt. b ) enlarging the portion of borrowings at floating interest rate in ca ' s whole foreign debt

    針對以上存在主要問題，本文進一步提出了優化飛機融資的總體構想，包括：根據其每年的外匯流入總量及幣種構成確定國航合理的飛機境外融資規模應與負債幣種；在利率結構方面，擴大浮動利率在整個國航外債中的比重，選擇適當時機將部分固定利率貸款轉換為浮動利率貸款；在飛機引進多元化方面，通過與飛機製造廠商、出租公司飛機互換的方式優化機隊構成，結合提前中止現有飛機租賃就能夠起到優化債務結構和機隊構成的事半功倍的效果，以及在未來飛機融資中優先使用經營性租賃等。
  14. And make a profound analysis of it from five aspects : the establishment, the financing arrangement, the source of the profits, the extending of the business scope, the business and financing risk controlling, etc. installment, smart buy, smart lese and the transfer of the auto installment contract and re - finance are american finance service mode of automobile. in chapter, by explaining and researching the related policies, for example the manage measure of automobile finance company, i make a deep study about the automobile finance operation in recent years by our

    分期付款零售方式、融資租賃方式、信託租賃方式及汽車分期付款合同的轉讓與再融資是美國汽車金融公司的服務模式，汽車金融公司的資金來源於銀行貸款、發行商業票據、消費者存款、債券及其資本金;利潤來自一、資金成本與放款利息的利差;二、高收益、高風險、高利潤回報的金融服務產品;三、將汽
  15. The author holds that the key to a thorough understanding of tves is to study the transition of the ownership structure of the enterprises and the route of the transition, in order to achieve this goal, the present paper pays great attention to the distribution system of tves in different stages : work point system, salary system, profit sharing system, contracting system and leasing system

    作者認為要研究中國鄉鎮企業，最重要的是研究鄉鎮企業所有制結構的變遷及變遷的路徑。本文以鄉鎮企業不同階段的分配製度為線索來研究鄉鎮企業的所有制結構。鄉鎮企業的分配製度大致可分為工分制、工資制、利潤分成、承包制和租賃制幾個階段，以秀山鄉鎮企業為研究對象，通過平凱機械修配廠和錳礦行業的鄉鎮企業為例來說明每一分配製度產生的背景、原因、及其影響。
  16. Chapter 2 firstly discusses relating characters and relevantly technique concerning the decision, and then puts great emphasis on the basic principle of equipment leasing. the decision contents of equipment leasing primarily include the purchasing and leasing analysis of the equipment configuration, the risk of raising funds for leasing, the multi - problem decision of the equipment choosing and so on

    第二章首先講述決策相關性質，決策有關技術，然後著重設備租賃決策基本原理，設備租賃決策內容主要包括配置設備購買與租賃分析、租賃籌資風險以及設備選擇多問題決策等。
  17. Inventory controlling is one important part in enterprise management, excessive inventory could make the enterprise pay excessive fees such as warehouse - rent and insurance and tie up much fund which make circulating fund lacked

    庫存管理是企業經營管理活動中的重要環節。過多的庫存，一方面會使企業產生額外的庫存管理費用，如：倉庫租賃費、保險費等；另一方面還會造成資本的僵化，使周轉資金緊張。
  18. The ministry knows that competition for foreign investment is intense throughout the region and has even discussed possibly lowering land rental fees for foreign companies ( currently land rental fees for local investors are 40 percent less than those for foreigners )

    規劃與投資的主管部門意識到區域之間對吸引外來投資的競爭已經日益加劇，甚至已經討論可能會對外資企業降低土地租賃費（當前的情況是，本地投資者的土地租賃費比外國投資者的土地租賃費要便宜40 % ） 。
  19. This paper put forward a set of management method of equipment and technique in petroleum enterprise, such as equipment ' s evaluation in quantities, equipment ' s proper usage, equipment ' s maintenance and technical reform, equipment ' s status monitoring and diagnosing, em methods under hse management system, etc. this paper also put forward a series of economic management methods, such as the management of equipment depreciation fund, the management of equipment maintenance fee, equipment ' s activation, equipment ' s occupation for value, equipment ' s rental, management of abandoned equipment. the purpose of the author is trying to offer some valuable advice for promoting the scientific em in petroleum enterprise, organizing the equipment operation in the proper way, optimizing the equipment ' s readjustment and improving the equipment ' s intact rate and utilizing rate

    本著理論聯系實際的原則，採用模糊評價法、綜合分析法建立了石油專用設備投資評價體系及效益跟蹤考評方法；提出了一套石油企業設備技術管理的科學方法：設備量化評價考核、設備的合理使用、設備的維修與技術改造、設備的狀態監測與故障診斷技術的應用、 hse管理體系下的設備管理等方法；在經濟管理方面提出了設備折舊資金的管理、設備維修費用的管理、設備的盤活、有償佔用、租賃、設備的報廢管理等管理方法，為推進石油企業設備管理的科學化，組織好設備的運營，優化設備合理調配，提高設備完好率、利用率提供有效的參考建議。
  20. With 5 - seater goods van, 1000 kg cargo loading and 80 cubic feet compartment capacity, dch provides great variety services, including airport transfer, light goods logistics, local transportation, hourly on - hire service as well as tailor - made solutions to best suit customers business and personal needs

    大昌行特設月結信用賬戶，無須每次獨立付賬，確保客戶有充裕的流動資金。其五座位客貨車，備有一千公斤載貨量及八十立方尺載貨容積，無論機場接送輕貨物流本地運輸及按時租賃等，皆照顧得到。
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