查询词典 leased assets

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。

5The leased assets are of a specialized nature that only the lessee can use them without making major modifications.

租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。

The incumbent shall conduct regular onsite audits on end-users, as well as lead repossession and/or remarketing of leased assets in conjunction with the vendor as appropriate.

专员需对承租人的设备使用状况进行定期实地检查，并带领或与供应商协助租赁资产的回收和再销售。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

East-Tec DisposeSecure completely and securely removes all data from hard drives or disk partitions before return of leased assets or computer disposal.

East-Tec DisposeSecure 2009 Enterprise是一个功能强大的数据清理工具，可以根据美国国防部标准或者用户设置的安全水平进行清除，确保被删除的文件不能被其它任何工具恢复。

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。

Finance leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets are transferred to the Group.

财务契约指租出资产持有权之大部份风险及回报皆根据该等契约拨归本集团之契约。

I Classification of assets leased to the Group Assets that are held by the Group under leases which transfer to the Group substantially all the risks and rewards of ownership are classified as being held under finance leases.

i 租予本集团之资产分类本集团根据租赁持有拥有权所附带之绝大部分风险及回报转让予本集团之资产，乃分类为根据融资租赁持有。

Chapter one is a general introduction to financial leasing, in which the author discusses the definition, legal nature and features of financial leasing. Moreover, the author defines the nature of "international" in "international financial leasing" as different business sites of both the leasor and leasee in different countries. In Chapter two the author probes into the various manifestations of breaches of contract by both the leasor and the leasee in financial leasing on the basis of a careful analysis of the regulations in both Anglo-American law system and the civil law system, CISG and Unidroit Principles of International Commercial contracts as well as our country"s law. In Chapter three the author studies the respective legal problems concerning bankruptcy of both the leasor and the leasee, including the leaser"s right to take back the leased assets. The last chapter is the conclusion of this dissertation , in which the author , on the basis of the first three chapters, puts forward his suggestions on the perfection of our country"s financial leasing law and thinks that a financial leasing law be passed to regulate both parties" conducts in the transaction and the whole transaction of the leasor should be supervised by a uniform government organism.

第一章为国际融资租赁的概述，对融资租赁的概念、法律性质、特征及其国际性进行了探讨；第二章通过对英美法系和大陆法系国家法律及CISG和国际商事合同通则中关于违约及其救济的分析研究，并结合我国《合同法》的规定，主要探讨了国际融资租赁交易中各方当事人的具体违约形态及其救济措施；第三章探讨了国际融资租赁交易中出租人和承租人破产情形下的相关法律问题，主要分析了破产财产、破产债权及在承租人破产情形下出租人对租赁物的取回权等法律问题；第四章为本文的结论部分，在前三章的基础上，从私法和公法的角度对我国融资租赁法律体系的完善提出了建议，认为我国应制定专门的融资租赁法来规范该交易中可能出现的各种法律问题，并应统一对融资租赁业加以监管。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。