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- Under finance lease accounting 根据融资租赁会计处理方法
- 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。
- 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。
- 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。
- Article 35 A lessor shall, in its balance sheet, present the balances between the financing lease accounts receivable minus the unrealized finance incomes as long-term liabilities. 第三十五条出租人应当在资产负债表中，将应收融资租赁款减去未实现融资收益的差额，作为长期债权列示。
- Original cost of fixed assets under financing lease 融资租入固定资产原价
- Net value of fixed assets under financing lease 融资租入固定资产净值
- 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
- Taxpayer: what do you mean by the finance leasing? 纳税人：什么是融资租赁?
- SME loans, bills discounting, finance lease guarantee; Loan guarantees for the individual consumer; Foreign investment. 对中小企业贷款、票据贴现、融资租赁的担保；对个人消费贷款担保；对外投资。
- Taxpayer:what do you mean by the finance leasing? 纳税人：什么是融资租赁?
- SME loans, bills discounting, finance lease, and personal consumption loan guarantees. 对中小企业贷款、票据贴现、融资租赁、个人消费贷款担保。
- What do you mean by the finance leasing? 纳税人:什么是融资租赁?
- Finance lease is popular in 2008, especially as a way to boost sales in the bear market. 2008年金融租赁非常普遍，特别是在熊市时期，它是刺激销售的一种途径。
- At present, voyage charter, time charter, dimise charter are the familiar affreightment businesses, and now finance lease is springing up. 目前国际航运中常见的租船业务有航次租船、定期租船、光船租船，随着融资租赁业的发展又兴起了融资租船等。
- In finance lease, the lessor has in fact caused by the lease ownership of the costs and risks of all transferred to the lessee. 在融资租赁中，出租人实际上已将租赁所有权所引起的成本和风险全部转让给了承租人。
- Article 30 A lessor and a lessee should recognize a sale and leaseback transaction as a finance lease or an operating lease in accordance with Chapter II of these Standards. 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。
- financing method of lease accounting 租赁资产会计的财务法
- operating method of lease accounting method 租凭会计核算经营法
