The article main level approximately is : 1 . financing lease theory ’ s proposing ; 2 . financing lease to the northeast ’ s the private economic importance ; 3 文章的主要层次大致为: 1 、融资租赁理论的提出; 2 、融资租赁对东北地区民营经济的重要性; 3 、融资租赁实施的可行性分析; 4 、当前存在的问题及对策研究。
New production facilities still under construction will be held in x s books . upon commissioning , they will be de - recognised in x s books and recognised as assets under finance leases in y s accounts , 仍在兴建中的新生产设施须记录在x的帐目内，但在投入运作后即须从x的帐目内撤销，并在y的帐目内确认为融资租赁下的资产
X will become the lessor of the manufacturing assets . operational fixed assets hitherto recorded in its books will be de - recognised and corresponding finance lease receivables recognised in the balance sheet , X会成为出租人，一直记录在其帐目内的有关营运固定资产须予撤销，而相应的融资租赁应收款项须在资产负债表内确认，
Starting from the definition and kinds of financing lease , this thesis demonstrates the unique legal nature and feature of shipping financing lease in comparison with bareboat charter and general financing lease 本文从融资租赁的定义和种类入手，通过与光船租赁、一般融资租赁相比较，显示船舶融资租赁交易独特的法律性质、法律特征。
The minimum lease payment for the finance lease , which is then further allocated between the reduction of the finance lease receivables in the balance sheet and finance lease income in the profit and loss account , and 融资租赁的最低租赁付款收入，然后从中分配出在资产负债表内融资租赁应收款项下降的款额和损益帐内的融资租赁收入以及
The minimum lease payment for the finance lease , which will then be further allocated between the reduction of the finance lease obligation in the balance sheet and finance charges charged to the profit and loss account ; and 融资租赁的最低租赁付款，然后从中分配出记在资产负债表内融资租赁承担下降的款额和记入损益帐内的融资费用以及
This paper introduces the present situation of and the problems existing in current financing lease in shanxi province , and points out the functions of the financing lease in the economic operation of shanxi province and its developing prospect 介绍了山西省融资租赁现状及目前存在的问题,指出融资租赁在山西经济运行中的作用及其发展前景。
The finance leasing is a kind of service business with specific function . it integrates the finance , marketing and financing service and its specific function also shows on material integration and distribution respects 我国金融租赁业起步于改革开放之初,是伴随着改革开放和经济体制转换的历程逐步发展起来的,二十多年的发展道路波澜起伏。
Article 28 during the period of financing lease , the lessor shall be legally entitled to the ownership of the civil aircraft , and the lessee shall be legally entitled to the rights of possession , utilization and earnings of the civil aircraft 第二十八条融资租赁期间，出租人依法享有民用航空器所有权，承租人依法享有民用航空器的占有、使用、收益权。
