lease accounting 中文意思是什麼

lease accounting 解釋
租賃會計
  • lease : vt 1 出租（土地）。2 租借（土地）。n 1 租契，租約。2 租借權。3 租借物。4 租借期限。n 【紡織；印染...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. What are the accounting criteria for a capital lease

    資本性租賃有哪些會計條件？
  2. 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？
  3. Under finance lease accounting -

    根據融資租賃會計處理方法
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. 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。
  9. 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。
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