租赁负债的英文

• lease liabilities
• lease obligation

• "租赁"英文翻译    rent; lease; hire
• "负债"英文翻译    owe debt
• "长期应付租赁负债" 英文翻译 :    long-term capital lease liabilities
• "租赁" 英文翻译 :    rent; lease; hire◇租赁筹资 lease financing; 租赁费 premium on a lease; 租赁公司 leasing company; 租赁合同 contract of tenancy; lease contract; a contract of lease of property; 租赁经营 be run under lease; 租赁贸易 renting trade; 租赁期 leasehold; 租赁企业 leased enterprises; 租赁业 leasing industry; 租赁业务 charter business; 租赁制 rental system
• "负债" 英文翻译 :    1.(欠人钱财) be in debt; incur debts 他负债已达一万美元。 he is in debt to the extent of 10,000 dollars.2.(资产负债表的一方) liabilities 长期负债long-term liabilities; 流动负债 current liabilities; 资产与负债 assets and liabilities; 负债比率 ratio of liabilities; 负债额 amount of obligation; liabilities; 负债国 debtor country; 负债净额 net indebtedness; net liabilities; net obligation; 负债净值[资本]率 net worth to debts ratio; 负债人 debtor; 负债总额 total liabilities; 负债总额周转率 turnover ratio of total liabilities
• "负债；负债类" 英文翻译 :    liability
• "负债；债项；负债额" 英文翻译 :    indebtedness
• "（租赁）干点" 英文翻译 :    consignment dried dessert
• "（租赁）面包" 英文翻译 :    consignment bakery
• "（租赁）肉类" 英文翻译 :    consignment meat
• "（租赁）蔬菜" 英文翻译 :    consignment vegetable
• "（租赁）熟食" 英文翻译 :    consignment delicatessen
• "（租赁）水果" 英文翻译 :    consignment produce
• "（租赁）小吃" 英文翻译 :    consignment
• "（租赁）饮料" 英文翻译 :    consignment
• "（租赁）腌肉" 英文翻译 :    consignment preserved meat
• "车租赁" 英文翻译 :    car lease
• "除非…租赁" 英文翻译 :    unless lease
• "反租赁" 英文翻译 :    leaseback
• "非租赁" 英文翻译 :    not under charter
• "净租赁" 英文翻译 :    net charter; net leases
• "湿租赁" 英文翻译 :    wet lease wet lease arrangements wet lease system
• "新租赁" 英文翻译 :    fresh tenancy
• "原租赁" 英文翻译 :    original tenancy
• "主租赁" 英文翻译 :    principal tenancy

• Long - term capital lease liabilities
  长期应付租赁负债
• In a capital lease , the lessee capitalizes the leased asset and reports a lease liability
  在资本租赁中，承租人资本化租赁资产和报告租赁负债。
• In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt " , the author , firstly , has studied the questions of the affirmation of financing lease assets and debt ; secondly , has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed , the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates , meanwile , has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information
  第四章《融资租赁资产与负债的确认与计量问题研究》 ，先对融资租赁资产与负债的确认问题进行研究，针对租赁资产是否应资本化，租赁负债是否要确认，阐述了正反两方面的观点，并提出作者的观点：融资租赁应予以资本化。接着通过对我国租赁会计准则中对最低租赁付款额折现时所选用的武汉理_卜大学硕士论文三种折现率进行分析，提出了一套新的折现率选择方法，同时对融资租赁资产与负债计量问题研究，提出为了增强会计信息的可比性，我国租赁会计准则应取消30 %的比例规定。