This paper tends to show the disadvantages,such as simpleness and oneness of the operating methods,and lack of the special standards,of the present renting standards in our country through the comparison with other countries of much more developed renting accounting standards.
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。
Give you time to learn deferred taxes, marketable security accounting, leases, etc.
给你时间去学习递延税务会计、有价证券会计、租赁会计等。
A case analysis on accountancy handling of the financial lease -The measurement and comparison of establishing cash flow;
融资租赁会计处理实例分析——兼自建现金流的测定与比较
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
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
Article 3 The financing costs related to the financing leases shall be subject to the Accounting Standards for Enterprises No. 21 - Leases.
第三条与融资租赁有关的融资费用，适用《企业会计准则第21号??租赁》。
Liability or Lease Is the Practical Method of Human Resources Accounting;
负债或租赁:人力资源会计的可行方法
The Solution to Accounting Under Financing Charter;
融资租赁下承租人应如何进行会计处理
Simple Discussion on Accounting Processes of Financing Rents;
浅谈新会计准则下融资租赁的会计处理
On the Treatments of Initial Direct Costs of the Financing Leases;
融资租赁初始直接费用会计处理的思考
Comparison between international accounting principle and enterprise accounting principle;
国际会计准则与企业会计准则的比较——租赁准则的比较分析
An Income Tax Accounting Method for Domestic Funded Enterprise Financial Leasing Business;
内资企业融资租赁业务所得税会计的处理方法探析
Tax official:the tax base depends on the nature of leasing item, the finance leasing and business leasing.
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:yes.so different from the finance leasing situation, the whole rental turnover is taxable
税务局：对！它的全部租赁收入都要计税。
On Effect of Leasing in Preparing for 2008 Olympic Games;
论租赁在筹办2008年奥运会中的作用
The lessee debits Rent Expense and credits Cash when making lease payments.
当支付租赁契约时，承租人将租金费用计入借方，并将现金计入贷，。
hire purchase
留购(租赁期满时承租人可购买租赁物)
The registration fee includes a charge for handling and presenting the submissions to the jury in a hall rented specially for this purpose.
报名费用包括将竞赛设计作品呈交到因此而租赁的评判委员会办公厅而产生的所有相关费用。
vacate (rented) rooms
搬出 (租赁的) 房间