operating leases 中文意思是什麼
operating leases
解釋
（經營性租賃）：不符合資本性租賃標準而作為經營費用處理的租賃。-
Regional turbo - prop and regional jet sales, operating leases and wet leases
經營支線渦槳飛機和支線噴氣式飛機租賃及濕租業務。 -
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。 -
Operating lease is preferred to diversify ca ' s future aircraft finance. finally, the thesis explores two resolutions, * early terminate the leases of 1xa340 and 1xb747 - 400p in 2008 to ease the funding pressure caused by huge residual values payable in year 2009
在本文的最後部分提出了兩條具體的解決方案：一、為緩解支付2009年巨額租賃殘值的資金壓力，在2008年提前中止1架b747 - 400p及1架a340飛機的日本杠桿租賃。 -
Lease element - evaluated to determine whether they are finance or operating leases
租賃成分確定合約是屬于融資租賃還是營運租賃。 -
Payments made under operating leases net of any incentives received from the lessor are charged to the income and expenditure account on a straight - line basis over the lease term
根據經營租賃扣除出租人給予的任何優惠作出的付款按租期以直線法于收支帳中扣除。 -
The future aggregate minimum lease payments under non - cancellable operating leases are as follows
根據不可撤銷經營租賃，未來須支付的最低租賃付款總額如下： -
Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases
凡所有權的絕大部分風險和回報由出租人保留的租賃，均列作經營租賃。 -
If so approved by the ministry of commerce, investment companies identified as regional head offices are permitted to engage in operating and financing leases
經商務部批準，允許被認定為地區總部的投資性公司從事經營性租賃和融資租賃業務。 -
New special purpose leases covered by franchises or operating licences will normally be for a term commensurate with that of the associated franchise or licence
涉及專營權或營運牌照的新批特殊用途契約，其年期一般會與所涉專營權或牌照的年期相稱。 -
Rental in respect of operating leases on land and buildings is charged to the profit and loss account as incurred over the lease term
土地及樓宇經營租約的租金支出於產生時根據租約期于損益表扣除。 -
Leases of land covered by franchises or operating licences will normally be extended co - terminous with the franchise or licence
涉及專營權或營運牌照的土地契約續期時，年期通常與所涉專營權或牌照的年期相同； -
B. does the business unit have leases or other contracts with payments in a foreign currency that is different than the operating or functional currency of either party to the contract
公司是否持有租賃或其他合同，合同主要是關于外幣的支付，而這種外幣的支付不同於合同任何一方操作或執行所用的貨幣？ ？ ？ ？ -
[ br ] b. does the business unit have leases or other contracts with payments in a foreign currency that is different than the operating or functional currency of either party to the contract
公司是否持有租賃或其他合同，合同主要是關于外幣的支付，而這種外幣的支付不同於合同任何一方操作或執行所用的貨幣？ ？ ？ ？
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