“算作是承租人的资产”,金融租赁(finance lease):租期结束的时候拥有该资产。相当于借钱买资产 “不算做是承租人的资产”,经营租赁(operating lease):租期结束的时候不拥有该资产,相当于支付租金 在财务报表里面的理解是,对于金融租赁呢,实际上更像是分期付款。比如像是按揭买房这样,我们可以把它粗糙的理解为是...
释义 finance lease/financial lease/financing lease 融资租赁;财务租赁 (内&港);融资租购;金融租赁 (内) 随便看 brokerage house brokerage licence broker-broker trade broker-client relationship broker-dealer broker firm brokering broker managed fund broker member broker participant broker's back office Bro...
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融资租赁担保financial lease guarantee 双语例句 1. Tax official: the tax baseitem, the finance leasing and business leasing. 税务局: 在计算应税收入时要区分融资租赁和经营租赁。 —— 给力词典精选 2. SME loans, bills discounting, finance lease, and personal consumption loan guarantees. ...
lease和 finance lease的区别 lease和rent的区别 会计方面？Financial lease 是融资租赁，financial rent...
Say, if the lease of one car is over, the user can take a new car/version on the lease. Repairs and maintenance are the responsibility of the hirer in the case of Financing. However, in the case of a lease, it is the lessee's responsibility in the case of a financial lease and ...
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At the end of the primary period the lessee can normally continue to lease the asset for an indefinite secondary period, in return for a very low nominal rent, sometimes called a 'peppercorn rent’. The asset is shown on the lessee's statement of financial position. ...
有读者问,Financial(capital) leases ","operating leases", "master lease"有什么区别? Finance Lease也叫Capital Lease,姑且翻译为资产租赁,即按照美国通用会计法则(GAAP),这样的租赁要算做公司资产。对租赁方来讲,这意味着总资产增加,相应的资产回报率(Return on Asset; ROA)会降低。资产租赁得符合以下几个条件...
sheetand record thepresent valueof the lease payments asdebt. Additionally, thelessormust record the lease as asaleon his/her own balance sheet. A capital lease may last for several years and is notcallable. It is treated as a sale for tax purposes. It is also called a financial lease. ...