租賃負債 的英文怎麼說

中文拼音 [zūlìnfùzhài]
租賃負債 英文
lease liabilities
  • 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
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 租賃 : rent; lease; hire租賃籌資 lease financing; 租賃費 premium on a lease; 租賃公司 leasing company; ...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. The lessee will, therefore, be asked to submit his balance sheet and his profit and his profit and loss accounts for the past three years, in addition to his budget plans for the years to come

    因此租賃人除了要提供今後若年的預算計劃，還要提供過去三年的資產負債表和損益賬目清單。
  2. Long - term capital lease liabilities

    長期應付租賃負債
  3. 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。
  4. 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。
  5. 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。
  6. Besides, fixed rent - charge shows advantages, such as being relatively easy for controlling operating costs and long - term liability. the last part of this chapter describes the way of evaluating of aircraft leasing

    本文還從生產經營與管理的角度分析了飛機租賃的好處，認為，租金固定有利於企業的經濟核算，有利於航空公司確定營運成本和長期負債規模，便於企業加強經營管理。
  7. 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。
  8. Long - term liabilities are obligatio that do not qualify as current liabilities. mortgages payable, long - term leases, long - term notes payable, and bond payable are a few examples of long - term liabilities

    長期負債是指不符合流動負債條件的負債。應付抵押借款、長期租賃、應付長期票據，以及應付債券都是長期負債的一些例子。
  9. Long - term liabilities are obligations that do not qualify as current liabilities. mortgages payable, long - term leases, long - term notes payable, and bond payable are a few examples of long - term liabilities

    長期負債是指不符合流動負債條件的負債。應付抵押借款、長期租賃、應付長期票據，以及應付債券都是長期負債的一些例子。
  10. The minimum lease payment for the finance lease, which will then be further allocated between the reduction of the finance lease obligation in the balance sheet and finance charges charged to the profit and loss account ; and

    融資租賃的最低租賃付款，然後從中分配出記在資產負債表內融資租賃承擔下降的款額和記入損益帳內的融資費用以及
  11. Intermediate banking business is established by a commercial bank on the basis of its traditional asset and credit business. making use of its advantage in organization, reputation, funds, technology, human resources and information a commercial bank can accept clients : 1 entrustments and offer them many financial services such as settlement, renting, trust deposit, trust loan, as an agent of collecting or paying, consultation and guarantee. by offering these services the commercial bank can obtain service charges or commissions

    中間業務是商業銀行在傳統的資產業務、負債業務基礎上建立起來的，利用其自身機構、信譽、資金、技術、人才與信息等多方面的優勢，接受客戶的委託，以中介身份為客戶提供結算、租賃、委託存款、委託貸款、代理收付、咨詢、擔保及其他金融服務並從中收取手續費或傭金的業務。
  12. 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

    融資租賃的最低租賃付款收入，然後從中分配出在資產負債表內融資租賃應收款項下降的款額和損益帳內的融資租賃收入以及
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