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leased assets中文

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用"leased assets"造句"leased assets"怎麼讀
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  • 租賃資產
例句與用法
  • Securitization of leases and leased assets portfolio
    租賃協議及租賃資產組合證券化
  • On the theory of leased assets capitalization
    租賃資產資本化的理論研究
  • The adjustment and treatment for leased assets in evaluating the whole assets of a company
    企業價值評估中租賃資產的調整處理
  • In a capital lease , the lessee capitalizes the leased asset and reports a lease liability
    在資本租賃中,承租人資本化租賃資產和報告租賃負債。
  • A capital lease is long - term , noncancelable , and similar to an installment purchase of the leased asset
    資產租賃是長期的,不可取消的,并與租賃資產分期付款購貨相類似。
  • In this case , the business tax is levied on the net rental amount received after deducting the purchase price of the leased asset
    對這種情況,計稅收入要按總收入減去資產的購置價后的余額計算。
  • In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt " , the author , firstly , has studied the questions of the affirmation of financing lease assets and debt ; secondly , has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed , the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates , meanwile , has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information
    第四章《融資租賃資產與負債的確認與計量問題研究》 ,先對融資租賃資產與負債的確認問題進行研究,針對租賃資產是否應資本化,租賃負債是否要確認,闡述了正反兩方面的觀點,并提出作者的觀點:融資租賃應予以資本化。接著通過對我國租賃會計準則中對最低租賃付款額折現時所選用的武漢理_卜大學碩士論文三種折現率進行分析,提出了一套新的折現率選擇方法,同時對融資租賃資產與負債計量問題研究,提出為了增強會計信息的可比性,我國租賃會計準則應取消30 %的比例規定。
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