financing lease 中文意思是什麼
financing lease
解釋
財務租約-
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。 -
The fixed assets that the enterprise is using is average all answer plan carry depreciation, specific limits has : building and building ; in appearance of used machine device, instrument, carriage tool ; seasonal the fixed assets of out of service, heavy repair out of service ; financing is hired and in order to manage the fixed assets of means lease
企業在用的固定資產一般均應計提折舊，具體的范圍有：房屋和建築物；在用的機器設備、儀器儀表、運輸工具；季節性停用、大修理停用的固定資產；融資租入和以經營方式租出的固定資產。 -
A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings
A部：有關虧損的稅項寬免限制第22b條b部：租賃安排第39e條c部：一般反避稅條文第61條d部：一般反避稅條文第61a條e部：虧損公司第61b條f部： ramsay原則g部：避稅個案的罰則h部：有關租賃融資的指引 -
Article 29 during the period of financing lease, the lessor shall ensure the lessee to possess and use the civil aircraft without interference ; the lessee shall take proper care of the civil aircraft and keep it in the condition in which it was delivered, subject to fair wear and tear and to any modification of the civil aircraft agreed by the lessor
第二十九條融資租賃期間，出租人不得干擾承租人依法佔有、使用民用航空器；承租人應當適當地保管民用航空器，使之處于原交付時的狀態，但是合理損耗和經出租人同意的對民用航空器的改變除外。 -
Lease - purchase financing
租購融資 -
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。 -
Finally, because of the great investments of a company ' s gene chips project and long investment cycle, with analyzing advantages and disadvantages of all kinds of financing methods, we will elaborate the possibility of the five financing methods - - - innovative security, venture lease, trust products, achievements in scientific research and equity transfer
最後，針對四川a高科技公司的生物基因晶元工程投入大，而相對產出周期較長的特點，綜合分析各種投融資方式的優缺點，重點闡述了創新擔保、風險租賃、信託產品、科研成果和股權轉讓融資等五種融資渠道在a公司的實施的可行性。 -
In this article the private economic of the northeast and financing lease unify together, thus will be able advantageously to promote the private economic of the northeast ’ s development
同時，文章將東北地區的民營經濟和融資租賃兩者結合在一起，能夠有利地促進東北地區民營經濟的發展。 -
After analysing the different features of vehicles enterprise patterns in urban mass project, the author employs the quantitative way to calculate the patterns of purchase, financing lease and business lease, and compares the costs of all kinds of vehicles enterprise pattens based on the analysis of the overhead mass transit project in gonghe road in shanghai
摘要分析了城市軌道交通專案中車輛投資幾種方式的不同特點；採用定量分析方法對購買、融資租賃及經營租賃幾種方式進行了計算分析，並以上海市共和新路高架軌道交通項目為例進行了算例實證分析，對各種車輛投資方式的成本進行比較。 -
Article 30 when the financing lease contract comes to an end, the lessee, unless exercising a right to purchase the civil aircraft or to hold the civil aircraft on lease for a further period in accordance with the contract, shall return the civil aircraft to the lessor in the condition specified in article 29 of this law
第三十條融資租賃期滿，承租人應當將符合本法第二十九條規定狀態的民用航空器退還出租人；但是，承租人依照合同行使購買民用航空器的權利或者為繼續租賃而佔有民用航空器的除外。 -
Therefore, adopts financing through the multi - professions to lease the way to carry on financing the speech, can have very many privately operated enterprises to obtain the advantageous development. so promotes the northeast area economy prosperity
所以，通過多行業的採取融資租賃方式進行融資的話，會有很多的民營企業得到有利發展，從而促進東北地區經濟的繁榮。 -
Article 26 a civil aircraft lease contract, including financing lease contract and other lease contracts, shall be made in writing
第二十六條民用航空器租賃合同，包括融資租賃合同和其他租賃合同，應當以書面形式訂立。 -
Several cognition of financing lease in our country
對我國融資租賃的幾點認識 -
In the content, the article has collected the very many northeast three provinces data and the domestic and foreign wholes financing lease industry data carries on the contrast analysis
在內容上，文章搜集了很多東北三省的數據及國內外整體融資租賃業的數據進行對比分析。 -
Article 28 during the period of financing lease, the lessor shall be legally entitled to the ownership of the civil aircraft, and the lessee shall be legally entitled to the rights of possession, utilization and earnings of the civil aircraft
第二十八條融資租賃期間，出租人依法享有民用航空器所有權，承租人依法享有民用航空器的佔有、使用、收益權。 -
Article 33 in the case of a financing lease, or other leases covering a period of six months or longer, the lessee shall register his right of possession of the civil aircraft with the competent civil aviation authority under the state council ; no such lease may act against a third party unless registered
第三十三條民用航空器的融資租賃和租賃期限為六個月以上的其他租賃，承租人應當就其對民用航空器的佔有權向國務院民用航空主管部門辦理登記；未經登記的，不得對抗第三人。 -
The development of financing lease of chinese small and medium enterprises
發展我國中小企業融資租賃的若干意見 -
The present developing situation and prospect of the financing lease in shanxi province
山西融資租賃的發展現狀與前景展望 -
Direct financing lease
直接融資租賃 -
This article puts forward that the professional construction enterprise can obtain equipment needed urgently to meet production needs and gain competitive superiority by means of financing lease in the case of lacking funds ; analyzes the difference between financing lease and traditional rental, as well as existent risk in the course of financing lease ; summarizes the advantage of financing lease as a major financing channel of foundation and innovation for middle or small enterprises
摘要引進技術上先進的施工機械設備是專業化施工企業在激烈的市場競爭中獲得競爭優勢的有效途徑，文章提出在資金緊張的情況下，專業化施工企業可以通過融資租賃的方法獲得急需的施工設備，滿足生產需要；分析了融資租賃與傳統租賃的區別以及施工企業和租賃公司在融資租賃過程中面臨的風險；總結了融資租賃在充當中小企業創業和技術創新融資主渠道方面具有的優勢。
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