租赁资产

1Deciding the top line of annual circulating capital and issues on purchasing, leasing and mortgage of assets in the joint venture company

合营公司年度流动资金贷款的最高额及有关合营公司资产的购置、租赁、出卖或抵押等事宜

Article 38A lessor shall disclose the carrying amount of each class of leased assets in the operating leases.

第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。

Assets leased under capital lease contracts.

指依资本租赁契约所承租之资产。

However, occasionally they do become available as the leaseholder wishes to cash in the value of the asset.

当租赁人希望以现金充当资产时候，他们偶尔也会变的有利用价值。

Lead repossession and remarketing of lease equipment in conjunction with the Collections team and the Vendor when necessary.

负责租赁设备的回购和再销售，必要时与公司的资产保全部或供应商合作完成。

To do so, we first develop a theory of the term structure of riskless lease rates.

要做到这点，我们首先发展理论的期限结构风险资产租赁费率。

It may also be measured at the undiscounted amount of minimum lease payments if that undiscounted amount is not more than 30% of total assets.

如果贴现金额不足总资产的30%，也可按照未贴现的最低租赁付款额入帐。

The study educes the conclusion that the lease financing could lowers the financing cost, relieves the debt burden, facilities the financing, benefits the asset fluidity, beatified the balance sheet and cash ratio, uses the tax benefits and improve the firm management.

本文认为租赁融资方式对企业具有缓解债务负担、便捷融资、降低融资成本、增强资产流动性、优化负债结构及财务比率、利用税收好处、改善公司治理结构等好处。

T To maintain, manage, deal with, dispose of and subject to the provisions of this Our Supplemental Charter and of the Statutes to invest all the property, money, assets and rights of the University in such stocks, funds, shares, securities or investments whatsoever and wheresoever situate (whether authorised by the general law for the investment of trust moneys or not so authorised) as the University shall think fit or in the purchase of land in Our United Kingdom whether by way of investment or for occupation and subject or not subject to leases or tenancies and to vary any investments including the realization of existing investments and to re-invest the net proceeds of the realization, provided that in the case of moneys held by the University as trustee the powers hereby conferred shall be exercised subject to the provisions of the law relating to investment by trustees.

对一切财产，金钱，资产和学校权利用于在股票，基金，股份，债券或无论何种何处（不论是否由信托资金投资一般法授权与否）校方认为合适的投资，或者在联合王国内不论是否通过投资或占用与否、是否依据租赁或租用的土地购置，其保存、管理、处理、安置以及依据此补充特许证和法规的条款的投资，对包括实现现有投资的任何投资的变更，以及净收入实现的再投资，只要在校方作为资金持有保管人情况下，由此授予的权力应当按照投资相关法律条款由保管人执行。

A sole trader can minimise the risk by transferring personal assets into a trust, leasing rather than owning business assets and obtaining insurance to cover potential liabilities such as public and professional liabilities.

也有一些办法可以帮助个体经营者降低风险。例如将个人资产转到信托，租赁而非拥有生意上的资产以及通过买保险的方式投保公共及职业险。

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。