資本租賃債務 的英文怎麼說

中文拼音 [zīběnzūlìnzhàiwù]
資本租賃債務 英文
obligations under capital leases
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 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
  • 債 : 名詞（欠別人的錢） debt; loan
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 租賃 : rent; lease; hire租賃籌資 lease financing; 租賃費 premium on a lease; 租賃公司 leasing company; ...
  1. 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。
  2. 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。
  3. And make a profound analysis of it from five aspects : the establishment, the financing arrangement, the source of the profits, the extending of the business scope, the business and financing risk controlling, etc. installment, smart buy, smart lese and the transfer of the auto installment contract and re - finance are american finance service mode of automobile. in chapter, by explaining and researching the related policies, for example the manage measure of automobile finance company, i make a deep study about the automobile finance operation in recent years by our

    分期付款零售方式、融資租賃方式、信託租賃方式及汽車分期付款合同的轉讓與再融資是美國汽車金融公司的服務模式，汽車金融公司的資金來源於銀行貸款、發行商業票據、消費者存款、債券及其資本金;利潤來自一、資金成本與放款利息的利差;二、高收益、高風險、高利潤回報的金融服務產品;三、將汽
  4. In this part, the definition and the basic theory of financial lease and the tax policies of foreign financial lease are concisely discussed. first, the theory of tax difference, the theory of debt substitutability, the theory of agency costs and the bankrupt costs as well as the documents reviewed, are made as the theory basis of the paper. secondly, some inspirations have been drawn by reviewing the tax policies of financial lease of the west, from which the paper received some instructive proposes for chinese financial lease

    這部分對融資租賃的定義，融資租賃基礎理論及國外融資租賃稅收政策三個方面做了簡要評述，其中， （ 1 ）稅率差別理論、債務替代理論、代理成本和破產成本理論及對文獻的回顧為本論文研究奠定了理論基礎； （ 2 ）在對歐美西方經濟發達國家融資租賃稅收政策的簡要評述中得到的啟示，為本論文研究我國融資租賃相關的稅收政策的建議提供了必要的借鑒。
  5. Non - state hi - tech enterprises are playing an important role in china " s economic development, although 97. 43 percent of them are medium - sized and small enterprises, according to the revenue statistics of 2000. financing is defined as getting fund from outside in this thesis and includes fiscal financing, credit financing, commercial financing and capital financing

    本文所論的融資，是指企業外源融資，具體的融資方式包括：財政融資，銀行融資，商業融資（主要是融資租賃） ，證券融資（權益性證券融資? ?以風險投資為主的私募和公開募集，債務性證券融資）四種。
  6. The fund shortage is the existing problem at large in the period of developing, thus it is the hard task how to lessen the financing problem of sme. the financing of sme can be divided into debt financing - and right financing. the text analyze the actuality and the existing problem firstly, put forward the manners of financing of sme in the side of right financing, and introduce the manners of venture investment in detail

    然後詳細介紹了股權融資和債務融資：股權融資可分為內源融資和外源融資，中小企業主要通過外源融資中的非正式股權融資獲得資金，而高新技術企業還可通過股權融資新方式? ?風險投資融資獲得資金；對應地，債務融資分為直接融資和間接融資，本文著重分析了融資租賃方式融資。
  7. While there are so many problems that made trust and investment companies face lots of internal and external risks in real operation such as the immature market, the scarcity of government legislation and supervision, the management risks in the trust and investment companies and so on. all these need be solved by the trust and investment companies under the assistance of government department responsible for legislation and supervision. this article states from the real status of the trust industry, analyses the risk of it and brings forward the solutions from the following four angles : innovating trust production, such as npl trust, state - owned stock trust, leasing trust, mbo trust, esot, etc, perfecting the mechanism of risk control from var model and risk estimation, enhancing the cooperation with other financial institutions like banks, securities institutions, insurance companies and leasing companies, and strengthening the system of government legislation, supervision and self - restriction of trust and investment companies

    本文從中國信託業的現狀出發，分析信託投資公司存在的問題，尤其是整頓后依然存在的問題，借鑒國外信託業的經驗，結合中國信託業的實際情況，從創新信託產品、健全信託投資公司風險控制機制、加強與其他金融機構合作和增強監管機制等角度進行探討，提出解決問題、加速信託機構健康發展的途徑：第一、根據目前我國信託業的規定，結合中國的經濟狀況，從處置國有不良資產、減持國有股、與金融租賃相結合、管理層收購、職工持股、銀行處理信貸資產、房地產、應收債權等領域創新信託產品；第二、引入國際上風險控制模型內控信託機構的風險，並採取信用評級的手段對信託投資公司和信託產品進行評級，從外部控制信託機構的風險；第三、提出信託投資公司應與銀行、證券、保險和租賃業相結合，在業務上相互補充，資源上共享，促進信託業的發展；第四、從完善信託立法、加強監管力度、健全信託投資公司個體自律和行業自律等方面完善信託的監管體系。
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