租赁的

This essay is going to do the comparison from five parts : construction ,scope of application , Classification ,Definition, Relevant accounting entry. Then , I do some analysis about the influence of the new leasing Standard Change and some problems which should be concerned in the process.

本文主要从结构的比较、适用范围的比较、分类的比较、定义的比较和相关会计处理的比较五大部分对新旧租赁会计准则进行了比较，进而对新旧租赁会计准则变化产生的影响以及执行租赁准则应注意的问题进行分析。

What is Van Leasing - Van leasing is the ability to pay for your commercial vehicle over a period of time.

什么是车租赁-范租赁是支付能力为您的商务车在一段时间内。

To coordinate and support all CRS Managers and Rental Reps for all technical issues.

协调和给予所有卡特租赁店经理和租赁代表技术方面的支持。

Provide guidance and training to CRS Managers and Rental Reps on a regular basis.

提供租赁店经理和租赁代表常规的指导和培训。7。

With the Lok Road East Baiyun Airport bus routes through the opening, Shunde terminal in the same period to start a 24-hour customer service center for the majority of the Airport Express bus passengers, domestic and international air ticket reservations, check card, hotel reservations, flight query, VIP airport transfer, air express, car rental, helicopter rental, tourism, consulting, advertising media delivery, such as high-end "one-stop" air value-added services.

而随着东乐路直达白云机场巴士线的开通，顺德候机楼同期启动了24小时客户服务中心，可为广大旅客提供机场快巴、国内国际机票预订、办理登机牌、酒店预订、航班查询、VIP机场接送、航空快运、汽车租赁、直升机租赁、旅游咨询、高端广告媒体投放等"一站式"航空增值服务。

On September 14, 2008, AIG announced it was considering selling its aircraft leasing division, International Lease Finance Corporation, in an effort to raise necessary capital for the company.

9月14日， 2008年，美国国际集团宣布，它正在考虑出售其飞机租赁司，国际租赁金融公司，以努力提高必要的资本为公司。

The thesis gives a macro explanation and grasp which is based on theoretical foundation, social surroundings and developing trend, explains the possibility and necessity of its appearance and discusses the developed process of its object which covers not only real property but also all asset. The author analyzes beneficial weight, systematic ideal and legal values, then clarifies that the legal system needs profound juristic basis. By using the method of comparative analysis, the author expounds the requirement of applicable conditions in other countries and analyzes its deficiencies in the Contract Law of Peoples Republic China. From the angle of legal effect after its application, the author analyzes the differences in rights and duties between legal nexus among them (the owner, the leasee, the leaser) and pure bargain relation, lease relation. The author thinks applicable range of the legal system may be enlarged and be analogized to financial lease and over the property of another. In the end, it puts forward the perfection suggestions of the legislation of the system of no break of lease with bargain.

本文首先从该制度产生的理论依据、社会背景以及发展趋势上，对其进行一个宏观了解和把握，说明其产生的可能性和必要性以及适用对象由不动产向一切财产转变的发展过程；其次通过利益衡量、制度理念、法律价值三个方面的分析，阐明该制度的存在有其深厚的法理学基础；又运用比较分析的方法，阐述各国在其适用条件上的要求，分析我国合同法有关此方面存在的缺陷；再就该制度适用后所产生的法律效果，分别分析三方(所有人、出租人、承租人)之中每两方之间的法律关系与单纯的买卖关系、租赁关系在权利义务上有何不同；然后将其适用范围扩大，类推适用于融资租赁和他物权；最后提出完善我国买卖不破租赁制度的立法上的建议。

However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods.The initial direct costs are supposed to be handled as the compone...

出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。

Where the unguaranteed residual value for which a loss has been recognized previously is subsequently recovered, the reversal of the loss shall be limited to the amount of the loss recognized, and the interest rate implicit in the lease shall be recalculated.

已确认损失的未担保余值得以恢复的，应当在原已确认的损失金额内转回，并重新计算租赁内含利率，以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。

Modern lease is an inevitable product of Chinese economy, and also is the effective means of Chinese economy difficulty and focus problem. Along with the perfection of Chinese market economy system, modern lease must become the new increasing point of Chinese economy.

租赁是中国经济发展的必然产物，现代租赁是解决中国经济难点、焦点问题的有效手段，随着中国市场经济体制的不断完善，现代租赁必将成为中国经济的新的增长点。

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。