Regional turbo - prop and regional jet sales , operating leases and wet leases 經(jīng)營支線渦槳飛機(jī)和支線噴氣式飛機(jī)租賃及濕租業(yè)務(wù)。
Lease element - evaluated to determine whether they are finance or operating leases 租賃成分確定合約是屬于融資租賃還是營運(yùn)租賃。
In an operating lease the lessor retains the usual risks and rights of owning the asset 在維護(hù)性租賃中,出租人保留擁有資產(chǎn)的一般風(fēng)險(xiǎn)和權(quán)利。
The future aggregate minimum lease payments under non - cancellable operating leases are as follows 根據(jù)不可撤銷經(jīng)營租賃,未來須支付的最低租賃付款總額如下:
On aspect of operating leasing , the evaluation is divided into economical result and operating result 安全性原則、可靠性原則、靈活性原則等方面對(duì)其進(jìn)行綜合評(píng)價(jià)。
What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease 與資本性租賃會(huì)計(jì)處理相比,經(jīng)營性租賃的會(huì)計(jì)處理有哪些優(yōu)劣勢(shì)?
Rental in respect of operating leases on land and buildings is charged to the profit and loss account as incurred over the lease term 土地及樓宇經(jīng)營租約的租金支出于產(chǎn)生時(shí)根據(jù)租約期于損益表扣除。
Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases 凡所有權(quán)的絕大部分風(fēng)險(xiǎn)和回報(bào)由出租人保留的租賃,均列作經(jīng)營租賃。
Payments made under operating leases net of any incentives received from the lessor are charged to the income and expenditure account on a straight - line basis over the lease term 根據(jù)經(jīng)營租賃扣除出租人給予的任何優(yōu)惠作出的付款按租期以直線法于收支帳中扣除。
We operate within five business groups : real estate , infrastructure and project finance , operating leasing , structured finance , corporate principal finance and funds manage 投資方向:房地產(chǎn)、基礎(chǔ)設(shè)施和項(xiàng)目融資、維護(hù)性租賃、籌措資金、公司主要融資和基金管理。