financing lease和operating lease更多:https://www.bmcx.com/ 翻译结果(简体中文)1: 融资租赁和经营租赁更多:https://www.bmcx.com/ 翻译结果(简体中文)2: 融资租赁 lease和operating更多:https://www.bmcx.com/ 翻译结果(简体中文)3: Financing lease and operating lease更多:https://www.bmcx.com/...
It cites the main criteria for treating a lease as a capital lease by the lessee.KilpatrickBobG.WilburnNancyL.RMA JournalKilpatrick B.G. and Wilburn N.L. (2007), Off-balance-sheet financing & operating leases impact on lessee financial ratios, RMA Journal, 89, pp. 80-87....
Potensi Operating Lease Sebagai Alternatif Pembiayaan (5) Off balance-sheet financing: operating lease in a certain manner does not add debt and fixed asset on balance sheet and does not affect financial ... R Tjandra - 《Akuntabilitas》 被引量: 0发表: 2012年 Implications of Revised Accounti...
quiet enjoyment 享受权 operating lease经营性租赁 finance lease融资租赁 consumer durables 耐用消费品 discretion 判断力 photocopier 复印机 practicality 实用性 accelerated depreciation 加速折旧 tax authorities 税务机构 long-term agreement 长期协议 leverage lease杠杆租赁 tax break 赋税减免 eventualities 可能出现的...
If it were classified as a financing lease, only the portion of the lease payment relating to interest expense reduces the operating cash flow and the portion of the lease payment that reduces the lease liability is classified as a financing cash flow. Therefore, the lessee’s cash from ...
Which of the following statements about direct financing leases and operating leases is least accurate for a lessorA.Total cash flows are not affected by the accounting treatment of lease.B.As compared to an operating lease, a direct financing lease will
Why would a lessee prefer an operating lease to a capital lease? What are three different types of business leases and the merit of each one? How do we define leases of premises in accounting? What are the main differences in the role of financial accounting and managerial a...
an operating lease. C. a direct financing lease. 解释: A is correct. A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the value of the leased asset. Under a direct financing lease, only interest income is reported as...
Operating Lease FMV (Fair Market Value) & Finance Lease LFS offers you a 'pay for use" model and customized structure based model with an option to own the asset at competitive rates. For more details, call 1800-4199-733 Get a call back ...
We are looking for someone who is knowledgeable with Leasing business for both Operating Lease and Financing Lease, In this role you will be responsible for: Work with Financing Service business team to sort out Leasing business operation model, which includes Credit management, Financing Service Str...