融资租赁业务

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 .

本文用Excel表格处理软件制作融资租赁业务的租金计算模型。

With the help of Excel Spreadsheet Processing Software , an effective calculating model for rent of capital business is suggested in this article .

厂商开展融资租赁业务的目的和动机

The Purpose and Motives of Firms Developing the Financial Leasing Business

租赁，特别是融资租赁业务的迅速发展，客观上要求有相应的准则或制度对租赁会计予以规范。

The rapid development of renting , corresponding rules to standardize it .

我国是在八十年代初引进了融资租赁业务。

Our country is in the 1980s to introduce lease financing business .

工程机械行业融资租赁业务分析

Analysis of Financing Lease Business in Engineering Machinery Trade

关于企业申请融资租赁业务的思考和经营构思

Mulling over Applications for Rental Financing Operation from Enterprise

二是租赁公司自身如何完善出口融资租赁业务。

Secondly , how to carry out and perfect export lease businesses for lease companies .

关于《企业会计准则&租赁》融资租赁业务的处理

The accounting treatment of the financing tenancy

如今，美国、日本、欧洲的融资租赁业务十分发达，融资租赁在西方发达国家是仅次于银行信贷的金融工具，目前全球近1/3的投资是通过这种方式完成的。

Currently , the financial leasing business in U.S.A. , Japan and Europe develop very quickly .

浅析融资租赁业务

About the Business of Financing Lease

融资租赁业务系指与融资目的和权利转让有关的设备租赁业务。

Financial lease means the equipment lease business associated with financing purpose and transfer of title .

以交叉组合实现融资租赁业务创新

Financial Leasing Innovation by Combination

1980年，融资租赁业务作为吸引外资的一种手段被引入到中国。

In 1980 , financial lease was introduced into China as a significant way of attracting foreign capital .

首先，农村信用环境较差，不利于融资租赁业务的发展。金融机构少、资金不足、农户信用缺失等都是影响业务开展的负面因素。

First of all , rural credit environment is not good enough to benefit the development of finance lease .

以此为依据，结合融资租赁业务的特殊情况，对涉及的上述计量问题提出了相应的解决方案。

Several countermeasures have been pointed out to resolve accounting measurement problems in finance lease based on its special characters .

因此，对于国内工程机械企业开展融资租赁业务的探索性研究，具有很强的实践意义和现实意义。任何事物的开端与发展都有环境和资源的约束。

So , carrying on exploratory research in launching the financing lease business has very strong practice meaning and realistic meaning .

因此，对商业银行参与融资租赁业务的风险进行评价和分析就显得尤为重要。

Therefore , the evaluation and analysis of the commercial banks involved in the financing and leasing business risk is particularly important .

在我国，目前也已经有部分企业开展了船舶融资租赁业务，然而还很少。

In China , some of the enterprises began to start the business of shipping financing lease , but the number is limited .

结合融资租赁业务的工作实践，从分析融资租赁的分类标准入手，对融资租赁的会计处理进行了详尽的论述。

Combined with the practical accounting business , it presents the standard of criterion of financial lease , and discusses the methods of handling accounts .

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 .

最后本文还进一步介绍了供水企业办理融资租赁业务的操作流程，为供水企业的业务实践提供指引。

Last but not least , the dissertation introduces the procedure of transacting financing lease business in bank , giving practical guidance to water supply enterprises .

在构造了融资租赁业务创新的基本框架后，论文分别对内部创新模式和外部创新模式进行了从面到点的深入探讨。

After structuring the basic framework of the business innovation of financing lease , the internal innovative model and the external innovative model respectively is discussed .

依据2001年新颁布的《企业会计准则&租赁》准则，本文主要论述有关融资租赁业务的确认；租赁双方如何依据准则进行相关会计处理和信息披露。

According to the accounting standard for tenancy , the article discussed the accounting treatment of the financing tenancy , and the disclosure of relevant information .

经营多种货币信贷业务或者融资租赁业务的企业，也可以根据实际需要，按照人民币和各种有关外币分别记帐。

Enterprises engaged in multi-currency financing or finance leasing may maintain their accounts in Renminbi as well as other related foreign currencies according to their actual requirements .

根据上面的分析，我们了解到，拟议的与医院的合作安排是在中华人民共和国法律框架内进行的融资租赁业务。

Based on the foregoing analysis , we understand that the proposed cooperation arrangement with the hospital shall be deemed as a financial lease under PRC legal framework .

近几年，融资租赁业务飞速发展，业务总量不断扩大，国内租赁公司数量也不断增加，竞争日益加剧。

In recent years , the rapid development of the financing lease business , expanding the total number of domestic business , the leasing company will continue to increase , increasing competition .

一方面，它与其他的融资租赁业务类型一样，都具有买卖和租赁的双重属性，都是创新性融资业务的代表；

On the one hand , it has dual attributes about trading and leasing , and is the representative of innovative finance business , just like other types of financial lease business ;

但是，商业银行参与融资租赁业务的风险可能来自多个方面，每个方面的风险又可以进一步细化为多个元素。

However , risk of the commercial banks involved in the financing and leasing business may come from many aspects , and each aspect of risk can be further subdivided into multiple elements .

我国的市场自由化程度不高；资本市场很不成熟；针对融资租赁业务的法律法规虽然出台了一些，但是执行效果不理想：并且我国没有成熟的自律行业协会。

The liberalization of Chinese market is not good enough . The capital market is immature ; laws and regulations for the financial leasing business are inadequate and self-discipline industry associations are not mature .