读REITS财报时,经常会看到“直线租金”(Straight-line Rent),尤其是当我们从FFO计算AFFO时,经常需要进行“直线租金调整”(Straight-line Rent Adjustement)。对于很多REITS来说,“直线租金调整”这一项相对其FFO来说数额较小,影响不大;但对于$医疗不动产信托(MPW)$,由于“直线租金调整”金额较大,甚至大到足以误导...
To calculate a straight-line rent, accountants total all expenses and subtract all discounts for the life of the lease, then divide that figure by the total number of payment terms in the lease. This average figure is known as straight-line rent. What is a Straight-line Lease? To better...
*Straight-line rent minus actual rent To calculate the effect of straight-line rent, the system adds the rent amounts for the entire lease term, and then divides the sum by the number of months in the lease term. Then the system subtracts the actual rent from the straight-line rent to...
Where the Group is the lessee, rentals payable under operating leases are charged to profit or loss onthestraight-linebasis over the lease terms. wqfz.com wqfz.com 若本集團是承租人,則根據經營租約應付的租金,均於租約期內,按直線法在收益表中確 認。
aRentals payable under operating leases are charged to profit or loss on a straight-line basis over the term of the relevant lease 租务付得起的下面营业租赁被充电赢利或损失根据一个直线基础在相关的租约的期限[translate]
Twenty years down the line, whilst the mission statement "Nobody should be devoid of proper care due to lack of means" must be continually upheld, "proper care" of today must have a different meaning. legco.gov.hk 時移勢易,20 年後的今㆝,我們當然仍要堅持「不應有㆟因經濟困難而得...
或有租金在实际发生时计入当期损益 In rents in the time each period includes according to the straight line method the rent the correlation property cost or confirmed for works as the time profit and loss, occur the initial direct cost, includes directly works as time profit and loss.Or has ...
amr hu 这句话什么意思? mr hu this speech what meaning?[translate] a"Yes, Mina, you know the consequences." “是,麦纳,您知道后果”。[translate] a好想得到 正在翻译,请等待... [translate] ayes i know u have good shape 是我知道u有良好状态[translate] ...
Line item Generic types of assets, liabilities, income or expense that are common to all businesses and used as the basis of financial reporting, e.g. rent, salaries, advertising etc. Accumulated depreciation A contra-fixed asset account representing the portion of the cost of a fixed asset th...
ao Below is another example where there is no wonking at all. Every line is straight and perfectly parallel, which makes it very boring to look at. o 下面是另一个例子没有根本的地方wonking。 每条线直接和完全是平行,使它非常乏味看。[translate]...