出租資產 的英文怎麼說

中文拼音 [chūchǎn]
出租資產 英文
accumulated depreciation - assets leased to others
  • : 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...
  • : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
  • : Ⅰ動詞1 (人或動物的幼體從母體中分離出來) give birth to; be delivered of; breed 2 (創造財富; 生...
  • 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
  1. He had sometimes propelled her on warm summer evenings, an infirm widow of independent, if limited means, in her convalescent bathchair with slow revolutions of its wheels as far as the corner of the north circular road opposite mr gavin low s place of business where she had remained for a certain time scanning through his onelensed binocular fieldglasses unrecognisable citizens on tramcars, roadster bicycles, equipped with inflated pneumatic tyres, hackney carriages, tandems, private and hired landaus, dogcarts, ponytraps and brakes passing from the city to the phoenix park and vice versa

    有時在溫暖的夏日傍晚,布盧姆把這位多少擁有一些足以自立的病孀扶到康復期患者坐的輪椅上,慢慢地將她推到北環路拐角處加文洛68先生的牲畜交易場所對面。她在那兒逗留上半晌,隔著他那架單鏡頭雙筒望遠鏡眺望那些難以辨認的市民們:他們搭乘電車氣胎打得鼓鼓的自行車馬車雙駕馬車自家用或來的四輪馬車單馬拉的雙輪馬車輕便小馬車和大型四輪游覽馬車,在市區與鳳凰公園之間穿梭著。
  2. 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;融入和以經營方式的固定
  3. Asset - oriented lessor

    立足於
  4. Asset - based lessor

    立足於
  5. Based on the rent - seeking theory and theory of relation between government and market, the thesis studies the rent - seeking activities, their macroscopical and microcosmic backgrounds, the rent - creating mechanism, and the performance by the principals of security offering, agency, investing, and government, then analyzed their origin and influence and concluded the countermeasures. the framework of this thesis is as follows : chapter 1 is the pandect, mainly about the issues, the train of thought, the hypothesis, and the methodology ; chapter 2 is the academic groundwork, introducing the theories on rent - seeking, the development of relation between government and market, and security market ; chapter 3 studies the macroscopical and microcosmie backgrounds of the rent - seeking activities in chinese security market ; chapter 4 studies the rent - creating mechanism, which premise the activities ; chapter 5 analyzes the performance and characteristics of the activities. ; chapter 6 studies the origin and influence of the rent - seeking activities, probes into their deep roots, and reveals the harms from the activities through investigation in the resource lavishment and impact on the security market and the whole society, which come in the wake of rent - seeking ; chapter 7 gives the conclusions and countermeasures

    本文研究結構如下:第一章為總論,主要介紹了研究的問題、思路、假設和方法;第二章為研究的理論基礎,介紹了尋理論、政府與市場關系理論的演變以及證券市場的基本理論;第三章考察了中國證券市場尋活動的宏觀和微觀經濟背景,為研究證券市場尋行為作了鋪墊;第四章研究了證券市場生的機制亦即創機制,它是尋活動存在的邏輯前提;第五章則從證券市場不同參與者的角度具體分析了尋活動的表現和特點;第六章研究了證券市場尋活動的原因和影響,探討了證券市場尋問題所生的深層次和一般性的原因並從尋活動本身造成的源浪費、對證券市場的影響和對整個社會的影響三個方面闡述了尋活動的危害;第七章得了研究結論並提了解決尋問題的對策思路。
  6. Giving a letter is the capital that points to client of orgnaization of finance of commercial bank xiang fei to be offerred directly, perhaps be to the client in concerned economy activity the compensation that arises possibly, assurance that pays responsibility to make, include financing of loan, trade, bill financing, financing to rent, overdraw, the business inside the watch such as each money advanced for sb to be paid back later, and bill accept, open a l / c, defend case, reserve confirmed, bond issues l / c, letter of credit assure, loan assures, the business outside the watch such as the loan commitment with the asset sale that has recourse, irrevocable untapped

    授信是指商業銀行向非金融機構客戶直接提供的金,或者對客戶在有關經濟活動中可能生的賠償、支付責任做的保證,包括貸款、貿易融、票據融、融賃、透支、各項墊款等表內業務,以及票據承兌、開信用證、保函、備用信用證、信用證保兌、債券發行擔保、借款擔保、有追索權的銷售、未使用的不可撤消的貸款承諾等表外業務。
  7. 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號持作售非流動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號減值香港會計準則第37號撥備或然負債及或然香港會計準則第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。
  8. And among enterprises, some kinds of economic behavior like renting, converting and integrating, etc, have appeared, which have greatly actived the usage and transaction of incorporeal capital

    近些年來,合、外、股份制、私營經濟成分的企業越來越多,企業間現了賃、轉讓、兼并等一系列經濟行為,使無形的運用和交易顯得格外活躍。
  9. Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing

    入固定改良支應當在賃期內平均攤銷。
  10. The productive biological assets refer to the biological assets held on the purpose of producing agricultural products, rendering labor services, renting, and etc., consisting of the economic forests, fuel forests, productive livestock, draught animals, etc

    性生物,是指為品、提供勞務或等目的而持有的生物,包括經濟林、薪炭林、畜和役畜等。
  11. Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund "

    遞延費用是指不能全部計入當年損益,應當在以後年度內分期攤銷的各項費用,包括開辦費、入固定的改良支和固定的修理支以及攤銷期限在一年以上的其他待攤費用,又稱「遞延」 。
  12. Deferred assets refer to all the expenses that could not be ac ? counted as current profit or loss totally but should be periodi ? cally amortized in future years, including organization expens ? es, expenditures incurred in major repair and improvement of the rented in fixed assets etc

    遞延是指不能全部記入當期損益,應當在以後年度內分期記入的各項費用,包括開辦費,汝固定的改良支等。
  13. Article 32 deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc

    第三十二條遞延是指不能全部計入當年損益,應當在以後年度內分期攤銷的各項費用,包括開辦費、入固定的改良支等。
  14. Organization expenses is the cost that the enterprise produces during prepare to construct, during including to prepare to construct, personnel salary, office is expended, groom cost, poor travelling expenses, presswork cost, register the cost that register and not plan buy the exchange gains and losses that builds cost, defray such as accrual into fixed assets and intangible assets ; the defray that the renting fixed assets respect improved project place that the improved defray that hires fixed assets is enterprise happening produces

    開辦費是企業在籌建期間發生的費用,包括籌建期間人員工、辦公費、培訓費、差旅費、印刷費、注冊登記費以及不計入固定和無形購建成本的匯兌損益、利息等支入固定的改良支是企業發生的在入固定方面的改良工程所發生的支
  15. Development of flower and plant technology, flower and plant exhibition and marketing, property manageme self - owned property rent, flower and plant growing, engent in and of which the state limit or prohibit import and export

    花卉技術開發及花卉展銷,園林綠化工程;銷售:農業生料,商品信息中介服務;物業管理,自有物業;花卉種植;代理各類商品及技術的進口,但國家限定公司經營或禁止進口的商品及技術除外。
  16. 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《融與負債的確認與計量問題研究》 ,先對融與負債的確認問題進行研究,針對是否應本化,賃負債是否要確認,闡述了正反兩方面的觀點,並提作者的觀點:融賃應予以本化。接著通過對我國賃會計準則中對最低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,提了一套新的折現率選擇方法,同時對融與負債計量問題研究,提為了增強會計信息的可比性,我國賃會計準則應取消30 %的比例規定。
  17. Self - owned assets held for rent by a business which is not in the investment or leasing business

    指非以投為業之商業供作之自有
  18. Based on this, the author comments and studies merits and demerits of definition in law of contract of the financial lease contract, and advanced new definition in the article of the financial lease contract

    在此基礎上,評論研究我國合同法對融賃規定的得失,提本文的「融賃合同」定義? ?融賃合同是人根據承人的要求購得,承用該並以金的形式歸還各期本息的合同。
  19. This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1

    本文詳細的介紹了我國源稅制度從無到有的發展過程,現行源稅制度的主要內容;國外源稅的主要類型:源稅、利潤型源稅和財源稅,以及國際上常用的源稅課征方式:固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、用稅、布朗稅、品共享、股權替代和附帶權益;運用大量篇幅分析了我國現行源稅設計中存在的問題: 1
  20. The minimum lease payment for the finance lease, which is then further allocated between the reduction of the finance lease receivables in the balance sheet and finance lease income in the profit and loss account, and

    賃的最低賃付款收入,然後從中分配負債表內融賃應收款項下降的款額和損益帳內的融賃收入以及
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