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leased assets 中文是什么意思

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用"leased assets"造句"leased assets"怎么读
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  • 租赁资产
例句与用法
  • Securitization of leases and leased assets portfolio
    租赁协议及租赁资产组合证券化
  • On the theory of leased assets capitalization
    租赁资产资本化的理论研究
  • The adjustment and treatment for leased assets in evaluating the whole assets of a company
    企业价值评估中租赁资产的调整处理
  • In a capital lease , the lessee capitalizes the leased asset and reports a lease liability
    在资本租赁中,承租人资本化租赁资产和报告租赁负债。
  • A capital lease is long - term , noncancelable , and similar to an installment purchase of the leased asset
    资产租赁是长期的,不可取消的,并与租赁资产分期付款购货相类似。
  • In this case , the business tax is levied on the net rental amount received after deducting the purchase price of the leased asset
    对这种情况,计税收入要按总收入减去资产的购置价后的余额计算。
  • 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《融资租赁资产与负债的确认与计量问题研究》 ,先对融资租赁资产与负债的确认问题进行研究,针对租赁资产是否应资本化,租赁负债是否要确认,阐述了正反两方面的观点,并提出作者的观点:融资租赁应予以资本化。接着通过对我国租赁会计准则中对最低租赁付款额折现时所选用的武汉理_卜大学硕士论文三种折现率进行分析,提出了一套新的折现率选择方法,同时对融资租赁资产与负债计量问题研究,提出为了增强会计信息的可比性,我国租赁会计准则应取消30 %的比例规定。
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