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- Article 3 The financing costs related to the financing leases shall be subject to the Accounting Standards for Enterprises No. 21 - Leases. 第三条与融资租赁有关的融资费用，适用《企业会计准则第21号??租赁》。
- If so approved by the Ministry of Commerce, investment companies identified as regional head offices are permitted to engage in operating and financing leases. 经商务部批准，允许被认定为地区总部的投资性公司从事经营性租赁和融资租赁业务。
- Accumulated depreciation for fixed assets under finance leases shall be accounted for separately. 以融资租赁方式租入固定资产的累计折旧，应当另行核算。
- Taxpayer: what do you mean by the finance leasing? 纳税人：什么是融资租赁?
- Acivil aircraft lease contract, including financing lease contract and other lease contracts, shall be made in writing. 第二十六条民用航空器租赁合同,包括融资租赁合同和其他租赁合同,应当以书面形式订立。
- Taxpayer:what do you mean by the finance leasing? 纳税人：什么是融资租赁?
- What do you mean by the finance leasing? 纳税人:什么是融资租赁?
- Abstract: Financing lease, as a kind of burgeoning industry in China, will be a great potential market for us to develop. 摘要：融资租赁是一种朝阳产业，在我国有着巨大的发展潜力和市场空间。
- In this article introduces the concept, legal relation of the American Depositary Receipts and the advantages of the American Depositary Receipts as a means of financing lease. 本文介绍了存托凭证的概念、法律关系的构成和存托凭证作为一种投融工具的种种便利。
- Article 30 A lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard. 第三十条承租人和出租人应当根据本准则第二章的规定，将售后租回交易认定为融资租赁或经营租赁。
- Machinery and equipment held under finance leases are initially recorded at the present value of the minimum payments at the inception of the leases, with equivalent liabilities categorized as appropriate under current or non-current liabilities. 由财务契约持有之机器及设备乃于契约生效时,按最低付款额之现值初步记录入账,而等额负债则列为流动或非流动负债。
- The endless lea will purify your thought. 一望无际的草原会净化你的思想。
- This company leases out property. 这个公司出租房地产。
- The Group's obligations under finance leases are secured by the lessors' title to the lease assets. 本集團的融資租賃負債乃由出租人對租賃資產的業權作抵押。
- The advantage of the emotions is that they lea us astray. 情绪的好处在于引我们走入歧途。
- The foreign-funded financing lease company may undertake its financing lease business by adopting the various forms of direct lease, sublease, leaseback, leveraged lease, trust lease and joint lease. 外商投资融资租赁公司可以采取直接租赁、转租赁、回租赁、杠杆租赁、委托租赁、联合租赁等不同形式开展融资租赁业务。
- Abstract: In this article introduces the concept, legal relation of the American Depositary Receipts and the advantages of the American Depositary Receipts as a means of financing lease. 文摘:本文介绍了存托凭证的概念、法律关系的构成和存托凭证作为一种投融工具的种种便利。
- We are financing for the housing project. 我们在为住宅计划筹措资金。
- Owned assets and assets held under finance leases 自有资产及融资租赁资产
- Fixed assets acquired under finance leases 融资租入固定资产
