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- A capital lease pays for property over the term of its useful life. 資本租賃指在資產(chǎn)的有效使用年限內支付其費用。
- What are the accounting criteria for a capital lease? 資本性租賃有哪些會(huì )計條件?
- The fair value of the Group's lease obligations approximates their carrying amount. 本集團的租賃承擔與其賬面值相若。
- Capital Lease A lease considered to have the economic characteristic of asset ownership. 資本化租賃具備資產(chǎn)擁有權經(jīng)濟特點(diǎn)的租賃安排。
- A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset. 資產(chǎn)租賃是長(cháng)期的,不可取消的,并與租賃資產(chǎn)分期付款購貨相類(lèi)似。
- Long-term obligations under capital leases 長(cháng)期融資租賃負債
- obligations under capital leases 資本租賃債務(wù)
- 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(chǎn)和報告租賃負債。
- Capital lease--a lease for accounting and financial 資本租賃
- The Study on the Registration System of Capital Lease 融資租賃登記制度研究
- The main impediment to growth is a lack of capital. 影響發(fā)展的主要障礙是缺乏資本。
- Beijing is the capital of China. 北京是中國的首都。
- The capital is in the extreme south of the country. 首都在這個(gè)國家的最南端。
- A new play is being staged in the Capital Theatre. 一場(chǎng)新戲正在首都劇場(chǎng)上演。
- My hometown and the capital are poles apart. 我的家鄉和首都相距甚遠。
- Sixty abstain in the vote on capital punishment. 在表決死刑時(shí),60位下議院議員棄權。
- Moscow is the capital of Russia. 莫斯科是俄羅斯的首都。
- Development of financial intermediaries encourages the use of capitalized leases while the development of stock market discourages the use of preferred stock. 而股東權益之保護與資本租賃及特別股之使用呈正向關(guān)系;
- The criminal was sentenced to capital punishment. 罪犯被判處死刑。
- All their capital is locked up in land. 他們把全部資金都擱死在地產(chǎn)投資上了。