资产租赁

资产租赁是长期的，不可取消的，并与租赁资产分期付款购货相类似。

A capital lease is long-term , noncancelable , and similar to an installment purchase of the leased asset .

除了传统借贷，银行还提供资产租赁服务，使得企业获得资本资产。

Along with traditional credit operations the bank carries out leasing operations allowing companies to obtain capital assets .

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。

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

企业间资产租赁，作为资本运营的一种方式目前经常出现在评估实务工作当中。

Assets lease among enterprises , as one way to operate the capital , currently appears frequently in appraisal practice .

伊吉拉使用一种资产租赁结构，向投资者分红，而不是付利息，可以说是回避争议的最简单途经。

Ijara structures are the easiest way to sidestep the controversy , as they use a leasing structure on an asset that pays a dividend to investors rather than interest .

最后，在假定经理人与国家目标一致、市场完全竞争的前提下，回答了国有资产租赁应如何选择合作伙伴、如何确定租金价格等问题。

Finally , under assuming the prerequisite of manager 's keeping the same with national goal and market perfect competition , it answers the questions how to chose the cooperative partner and how to confirm rent price for state-run assets and soon .

关于固定资产融资租赁会计处理的探讨

About Accounting Method for Financial Lease of Fixed Assets

施工企业固定资产的租赁经营与管理

Leasing and management of fixed assets in construction enterprises

本文中的飞机租赁是指以大型民用客机或货机为标的资产的租赁。

The aircraft lease in this article refers to the large civil aircraft or cargo aircraft for the underlying assets of the lease .

融资租赁作为一种企业融资手段，已逐渐为我国企业所认识与接受，但对固定资产融资租赁这一特殊经济行为的会计处理，仍是我们值得研究和探讨的问题。

Financial lease as a means of financing has been adopted gradually by the enterprises in this country and it needs to go further into the method of accounting transaction for financial lease .

租赁资产评估中租赁价格确定方法的探讨

Discussions on Leasehold Price in Leasehold Asset Valuation

在资本租赁中，承租人资本化租赁资产和报告租赁负债。

In a capital lease , the lessee capitalizes the leased asset and reports a lease liability .

租赁期结束时，承租方通常将资产交回租赁方。

At the end of the lease term , the lessee usually returns the asset to the leasor .

租赁方依照承租方的选项以及规格、型号和功能要求购买租赁资产，在租赁合同有效期内将资产租赁给承租方使用。

The leasor purchases the leased asset according to the lessee 's choice and specification , model , function requirements and lease the asset to the lessee for its use during the lease contract term .

资产使用权、租赁与企业经营创新的思考

Thoughts on Right of Assets , Lease and the Management Creation of Enterprises

论高校体育资产有条件的租赁性经营活动

A Discussion About the Conditional Commercial Rent for the Sports Assets of Colleges and Universities

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；

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

此资产的权利在租赁期内仍属于租赁方，承租方只享有其中的使用权。

The title of such asset remains under the name of the leasor during the lease term while the lessee merely has the use right thereof .

税务局：指被租赁资产的所有权在租赁到期时转移到承租方的一种租赁。

Tax official : it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period .

在实务中，企业资本经营主要表现为五种形式：股权转让式、并购、联合式、资产剥离式、租赁、托管经营式、品牌经营式。

In practice , enterprise capital operation mainly assumes five forms : Share-right transfer , Mergers and joint ventures , selloffs , Renting , Trusteeship operating , and Brand-name operation .

提炼了切合实际的租赁合作伙伴选择评价指标；在考虑资产赢利能力对租赁价格的影响基础上，构建了租赁期权定价模型，并实例证明其优越性。

It chooses the evaluation index after refining the sensible lease cooperative partner , structures a model about lease option price and proves its superiority in a instance on the basis of considering the profit ability of the assets to the influence of the leasing price .

论文根据所要研究的资产，采用实物资产租赁研究界中，以实物期权的研究方法得到的市场均衡定价模型。

The dissertation adopts market equilibrium model originating from real option thought , for the characteristic of involved asset .

第二部分是对转让定价方式的分析，主要包括有形资产、劳务提供、资金融通、无形资产以及设备租赁五个方面的转让定价方式。

The second part is the analysis of the way of transfer pricing , mainly including visible assets , labor provision , capital circulation , invisible assets and equipment rental .

第2章，传统的固定资产评估方法分析，主要论述了固定资产尤其是租赁资产的基本理论、传统的评估方法及其存在的问题；

Chapter 2 , The analysis of traditional capital assets assessment method . It discusses the basic theory , traditional assessment method and some problems exiting in capital assets especially leasing assets .

在明确产权关系和资产性质的前提下，通过制定不同的资产使用政策和租赁价格，逐步建立由“补贴价”、“成本价”和“市场价”组成的校内服务价格体系。

Policies for making use of assets and leasing price should be formulated , with gradual formation of the price system of university logistics consisting of " subsidiary price ", " cost price ", and " market price " .