查询词典 clearing lease

There are a lot of reasons to produce these questions, for example, lease business accountant deal with complicatedness , accounting personnel do not have high professional qualifications, and so on, a main one is that the lease accounting standards not perfect enough among them.

产生这些问题的原因有很多，诸如租赁业务会计处理复杂、会计人员业务素质不高等等，其中最主要的原因是租赁会计准则的不完善。

The total gross earnings under a finance lease is allocated to accounting periods to give a constant periodic rate of return on the Group's net investment in the lease in each period.

融资租赁项下的收入总额会於会计期间内摊分，令本集团在各个期间於租赁的净投资所得回报有固定回报率。

"But since the majority of customers do a dollar purchase option lease, with the majority taking a five-year lease, there's not a big difference between the depreciable life being seven years," acknowledges Cassiano.

"但是，因为大多数的客户做一美元购买选择权租赁，多数采取了5年租约，但不是很大差异折旧年限是7年来，"承认卡夏诺。

If the lease term exceeds twenty years, the portion of the lease term beyond the initial twenty year period is invalid.

超过二十年的，超过部分无效。

Alternatively, the business can lease the machine from a finance company over a four year period with annual payments of $40,000 and an option to buy the machine for $50,000 at the end of the lease.

另外，企业可以租赁机器由一间财务公司在四年期间，每年支付40 000美元和购买机器的$ 50，000在租期结束。

A An enterprise must, when handling taxation on the leased assets, correctly distinguish financial lease from operational lease.

企业在对租赁资产进行税务处理时，须正确区分融资租赁与经营租赁。

For financing lease, it is calculated according to the balance of the taxable income substracting purchasing price of the leased assets, and all income is taxable for operating lease.

A： 在计算应税收入时要区分融资租赁和经营租赁，融资租赁的计税收入要按总收入减去资产的购置价后的余额计算；经营租赁的全部租赁收入都要计税。

No depreciation may be deducted for the following fixed assets(1) fixed assets other than premises and buildings that have not yet been used;(2) fixed assets leased from other parties by means of business lease;(3) fixed assets leased to other parties by means of lease financing;(4) fixed assets that have been depreciated in full but are still in use;(5) fixed assets that are irrelevant to business activities;(6) land credited as fixed assets after independent price valuation;(7) other fixed assets whose depreciation may not be calculated.

下列固定资产不得计算折旧扣除：(1)房屋、建筑物以外未投入使用的固定资产；(2)以经营租赁方式租入的固定资产；(3)以融资租赁方式租出的固定资产；(4)已足额提取折旧仍继续使用的固定资产；(5)与经营活动无关的固定资产；(6)单独估价作为固定资产入账的土地；(7)其他不得计算折旧扣除的固定资产。

However, gaming between lease firms and leaseholder results in the fact that firms are reluctant to lease.

但是由于信息不对称的存在，租赁企业和承租人博弈的结果导致租赁企业"惜租"的政策。

Until the end of the lease period (often measured in decades orcenturies; a 999 year lease is quite common) the leaseholder has theright to remain in occupation as an assured tenant paying an agreedrent to the owner.

直到租赁期结束（通常按十年或百年计，999年的租赁也很普通）否则租赁人有权居住只要租户按约定的租金付给房主。

More direct, directer ; most direct, directest

径直的，笔直的

Do you know how to use a chain saw?

你知道如何使用链锯吗？