After analysing the different features of vehicles enterprise patterns in urban mass project, theauthor employs the quantitative way to calculate the patterns of purchase, financing lease and business lease, andcompares the costs of all kinds of vehicles enterprise pattens based on the analysis of the overhead mass transitproject in Gonghe Road in Shanghai.
分析了城市轨道交通项目中车辆投资几种方式的不同特点;采用定量分析方法对购买、融资租赁及经营租赁几种方式进行了计算分析,并以上海市共和新路高架轨道交通项目为例进行了算例实证分析,对各种车辆投资方式的成本进行比较。
On the influence of operating lease and financial lease upon financial statement and key financial ratios;
经营租赁和融资租赁对财务报表和关键财务比率的影响
The Real Motives for Operating Leases——A Case Research based on China Eastern Airlines Corporations
经营租赁的真实动机——基于东方航空公司的案例研究
operating lease,as often happens at present society a kind of economic activity,this article both for rental and lease terms on the circumstances in different accounting treatment.
经营租赁作为目前社会经常发生的一种经济活动,本文对于出租和承租双方而言,阐述了在不同的情况下应该运用不同的会计处理方法。
The Effect of Operating Leases and Finance Leases to the Financial Statements;
经营租赁与融资租赁对财务报表的影响
Tax official:the tax base depends on the nature of leasing item, the finance leasing and business leasing.
税务局：在计算应税收入时要区分融资租赁和经营租赁。
On the influence of operating lease and financial lease upon financial statement and key financial ratios;
经营租赁和融资租赁对财务报表和关键财务比率的影响
We learn that you have been engaged in leasing business for many years and have rich experience in this line.
我们得知贵公司经营租赁业务多年，有丰富经验。
Taxpayer: the business leasing do not involve the passing of the ownership, is that right?
纳税人：经营租赁不涉及资产的所有权，对吧？
"partnership, leasing, contract operation and sell-off"
租赁,承包经营和出售
build, operate and lease (or own)
建设、经营和租赁(或拥有)
The Comparison between Aircraft Operating Lease and Aircraft Finance Lease;
经营性租赁飞机与融资性租赁飞机的比较分析
bare-pole charter
光船租赁合同(转移经营、管理
Running of Idle Engineering Machine Renting and Bringing Property Benefit into Full Play;
租赁经营闲置设备 充分发挥资产效益
(1) The leasor has no right to do business within the scope of financial leasing;
（一）出租人不具有从事融资租赁经营范围的；
Study on the City Car Rent Trade Developing Network Management
城市小汽车租赁业发展网络化经营研究
The Study on the Risk Defending and Preventing in WSB;
WSB融资租赁公司经营风险防范与控制研究
Jiangsu Agricultuere and Reclamation Land Tenancy System and Two-Tier Management Pattern Research;
江苏农垦土地租赁制度与双层经营模式研究
Financing Lease-Effective Ways of the Private Economic Financing in the Northeast;
融资租赁—东北地区民营经济融资的有效途径
The Innovational Significance of Financial Lease to Bank Management and the Risk Control;
融资租赁对银行经营的创新意义及其风险控制
Research and system design on automobile leasing management;
汽车租赁企业经营分析及管理系统设计
Thoughts on Right of Assets, Lease and the Management Creation of Enterprises;
资产使用权、租赁与企业经营创新的思考