This paper mainly expounds the theoretical proof of leased assets capitalization in the aspects of accounting principles and accounting elements.
租赁资产资本化是指承租人在租入资产后,在租赁开始日将租赁过程中所发生的相关费用作为租 入资产的入账价值予以入账,并确认相关的负债。
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。
Construction of Optimization Model of the Talent Leasing--Based on the View of the Employer and the Intellectual Rental Company
人才租赁优化模型——基于用人单位与人力资源租赁公司视角的研究
Buid up equipment leasing market and optimize enterprise s resource distribution;
发展设备租赁市场 优化企业资源配置
Research on Financial Leasing s Special Functions and Foreign Capital Composition Modern;
融资租赁的特殊功能与国外现有资本构成模式
Strengthen the Financing Lease Function; Inevitable Choice of Financing of Small and Medium-sized Enterprises;
强化融资租赁功能:中小企业融资的必然选择
The Research of the Whole-Leasing Mode on the Development of Tourism Scenic Spots for Domestic Private Capitals;
民营资本开发旅游景区的整体租赁模式研究
The Analysis of The Basic Characteristics,Developing Forms and the Range of Applying of Financial Leasing;
融资租赁基本特征、发展状态及应用空间分析
The Analysis of Accounting for the Leasers in Financial Leases on the Beginning Day;
融资租赁出租方租赁开始日的会计处理分析
Taxpayer:what do you mean by the finance leasing?
纳税人：什么是融资租赁？
Internationalization of Financial Lease and Several Legal Problems in Practice;
融资租赁国际化实践中的若干法律问题
China s Ship Financial Leasing Viewed from the Application of Aircraft Financing Lease;
从飞机融资租赁的应用看我国船舶融资租赁
Along with traditional credit operations the bank carries out leasing operations allowing companies to obtain capital assets.
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。
The place where the leased property is used shall be deemed to be the place of the performance of the contract for financial leasing.
租赁物的使用地为融资租赁合同的履行地。
The Effect of Operating Leases and Finance Leases to the Financial Statements;
经营租赁与融资租赁对财务报表的影响
The Comparison between Aircraft Operating Lease and Aircraft Finance Lease;
经营性租赁飞机与融资性租赁飞机的比较分析
Analyze the Margin Leasing Method Drafted Plan to Perfect Modern Leases Industry in Our Country;
解析融资租赁法草案完善我国现代租赁业
Mode of rent marketing--New direction of developing China s financial investment and rent business;
租赁销售模式——中国融资租赁业发展新方向
The accounting treatment of the financing tenancy;
关于《企业会计准则——租赁》融资租赁业务的处理