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- Why the Direct Financing Declining? 直接融资为何下降?
- 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》。
- Direct financing lease 直接筹资租赁
- 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。
- The central bank will take measures to support the development of capital market and expand direct financing. 中央银行将采取措施支持资本市场的发展并扩大直接融资。
- Fourth, the central bank will take measures to support the development of capital market and expand direct financing. 四是支持资本市场的发展，扩大直接融资。
- The start-board for direct financing for small and medium-sized enterprises will be launched in due course after deliberation. 用于中小企业直接融资的创业板经过一段时间的酝酿，也将在适当的时机推出。
- A strong securities market is the showcase of a healthy national economy. It is also a vital venue for businesses to access direct financing. 证券市场为国家经济发展之橱窗,亦为工商企业获得资金来源之重要市场。
- We should further standardize and develop securities market so that enterprises will be able to increase the proportion of direct financing. 我们要进一步规范和发展证券市场,增加企业直接融资比重。
- How medium-sized enterprises obtain the fund support through direct financing which continues to develop, is a world question. 摘要中小企业如何通过直接融资获得持续发展的资金支持，是一个世界性的问题。
- 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。
- Second, it is urgent for China to develop the debt market and the stock market in a faster and steadier manner, and to extend the scale of direct financing. 指出中国应加快发展债券市场，稳步发展股票市场，扩大直接融资规模和比重，以防范和化解银行风险，实现企业多渠道融资。
- Taxpayer: what do you mean by the finance leasing? 纳税人：什么是融资租赁?
- 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?
- 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。
- While the loans extended by financial institutions grew by 1085 billion yuan and the growth slowed by 64 billion,the direct financing expanded,and enterprises'financial position improved significantly. 金融机构各项贷款增加10850亿元，虽比上年少增640亿，但是，直接融资增加，企业支付能力明显加强。
- 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。
- Both the central and local governments will try out various direct financing methods,such as issuing stocks and transferable bonds and establishing industrial investment funds,to meet the capital needs of key construction projects . 国家和地方都要集中一定量的资金，包括通过发行股票和可转换债券、进行产业投资基金试点等直接融资方式，用于解决重点建设项目对资本金的需求。
