经营租赁

MS金融租赁公司于2008年在天津成立，是一家专门从事融资租赁业务和经营租赁业务的专业化金融租赁公司。

MS financial leasing Co. , Ltd was established in 2008 in Tianjing , China . It is a company specialized in financial and operating lease .

铁路货车租赁业务，不论是经营租赁还是融资租赁在国内都比较少见，本文是站在ZB公司立场上针对此类业务分析铁路货车租赁业务的风险管理。

Railway freight cars lease business is rare in domestic market whatever for operating lease or finance lease .

目前，多数工程机械经营租赁企业的营销工作仍延续传统的4P组合营销，租赁服务同质化严重，缺乏核心竞争力&市场营销力。

At present many engineering machines lease enterprises ' marketing work is the traditional 4 P combination marketing .

以经营租赁方式租入的固定资产；

The fixed assets which are rented in through commercial lease ;

对于其他经营租赁资产，应当采用系统合理的方法进行摊销。

Other leased assets should be amortized by using a systematic and reasonable method .

纳税人：经营租赁不涉及资产的所有权，对吧？

Taxpayer : the operational leasing does not involve the ownership , is that right ?

飞机经营租赁中的技术问题

Technological Terms in Aircraft Operation Leasing

中联融资租赁公司目前正在积极拓展海外融资租赁服务和海外经营租赁业务。

According to our strategic planning , we are establishing the HQ of Zoomlion Finance & Leasing Co.

目前航空公司引进飞机的方式主要有：贷款购买、融资租赁和经营租赁。

There are three mode of aircraft acquisition , which is purchase , financial lease and operating lease .

税务局：在计算应税收入时要区分融资租赁和经营租赁。

Tax official : when calculating the taxable income , we should distinguish the financial leasing from the operational leasing .

这一准则的实施进一步规范了承租人和出租人融资租入和经营租赁的会计核算和相关信息的披露。

This principle further regulated the chartered and the chartering in terms of accounting and information publicity during financing and management .

我们得知贵公司经营租赁业务多年，有丰富经验。

We learn that you have been engaged in leasing business for many years and have rich experience in this line .

通过经营租赁租出的固定资产应披露每类租出资产的账面价值。

Book value of tenancy of fixed assets through operating lease shall be disclosed on the basis of each leased asset type ;

凡所有权的绝大部分风险和回报由出租人保留的租赁，均列作经营租赁。

Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases .

虽然《租赁准则》把融资和经营租赁进行了区分，但在融资租赁的一些概念的定义、有关要素的确认与计量等方面仍然存在不足。

Although , Renting Criterion distinguishes financial leasing from operating leasing , there exist some shortage on the definition and important elements of the financial leasing .

然后以飞机租赁决策为例，对飞机租赁的两种主要方式&飞机经营租赁与飞机融资租赁进行了实物期权的特征分析，并且构建了相应的实物期权定价模型。

And then making an example of aircraft leasing decision-making , this article analyzes the traits of real options towards two aircraft leasing methods which are aircraft management leasing and aircraft financing leasing , and constructs the corresponding real options pricing model .

建设、经营和租赁（或拥有）

Build , operate and lease ( or own )

经营性租赁和融资租赁是两种不同的应税劳务形态，就其内涵来说，两者之间的差异，远远多于两者之间的类同。

Business leasing and financing leasing are two different labour services subject to tax .

商事经营场所租赁权研究

Right to Lease of Commercial Operation Sites

对出、承租人双方而言，经营性租赁有可取之处，也有不可取之处。

In view of lessor and lessee , business leasing has both advantages and disadvantages .

难道中国工程机械市场真的不适合大规模开展经营性租赁业务吗？

China construction machinery markets really do not agree with large-scale rental business , do they ?

专业经营性租赁公司的出现是融资租赁发展到一定程度阶段的产物。

The appearance of professional operating lease companies is a certain extent product with the finance lease development .

有形动产租赁服务–包括有形动产融资租赁和有形动产经营性租赁。

Leasing of tangible movable property – this includes both finance leasing as well as operating leasing of tangible movable property .

现代租赁业是包括融资性租赁、经营性租赁和服务性租赁的现代服务业，是实现经济资源共享的市场机制。

Composed of three types of leasing business , the modern leasing industry provides a market mechanism for the sharing of resources .

在飞机租赁业务的发展过程中，重要的问题就是如何在经营性租赁和融资性租赁中进行选择。

The most important point is how to make a choice between operational leasing and financing leasing in the development of airplane leasing .

巨大正在该市修建自行车道，并与当地政府携手在附近的一个旅游景点阳澄湖边上经营自行车租赁店。

Giant is building bicycle paths there and working with the local government to operate rental shops at Yangcheng Lake , a nearby tourist destination .

经商务部批准，允许被认定为地区总部的投资性公司从事经营性租赁和融资租赁业务。

If so approved by the Ministry of commerce , investment companies identified as regional head offices are permitted to engage in operating and financing leases .

本文所探讨的联合租赁（美国）公司对中国经营性租赁企业提高服务水平及能力、以此获得竞争优势具有重要的参考价值。

The analysis of URI ( USA ) in this article has important reference value for Chinese operating leases enterprises to improve service levels and capabilities , in order to gain a competitive advantage .

国有土地使用权和农村土地承包经营权租赁不应当受《合同法》第214条租赁期限最长为20年的限制。

The Article 214 in the Contract Laws shows that the time limit of lease contract is 20 years , which should not be applied to the right of using the state-owned land and the power of contracted management of rural land .

基于此，本文探索运用实物期权定价方法，充分考虑经营性租赁资产关于续租与否的决策灵活性和其本身包含的实物期权特性，对其价值做出客观公允的评估。

Based on this , the paper explores to apply real options pricing method to make the objective and just and sound assessment of operational leasing assets at full thought of its decision flexibility about re-renting or not and included character of real options .