The real option theory is applied to evaluate the value of financial lease asset through considering the uncertainty during using financial lease asset, and obtained the analytic valuation model of the financial lease asset through the valuation formula of real options.
根据融资租赁资产投资及使用过程中的不确定性,针对现有评估方法的一些缺陷,引入了实物期权价值评估方法,利用实物期权定价公式建立了融资租赁资产价值评估模型,并给出了实际算例,从而解决了现有方法中未考虑实物投资中风险和管理柔性的问题。
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。
A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset.
资产租赁是长期的，不可取消的，并与租赁资产分期付款购货相类似。
Tax official: it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period.
税务局：指被租赁资产的所有权在租赁到期时转移到承租方的一种租赁。
Depreciation on leased assets and on premises and equipment,
租赁资产、营业场所和设备的折旧，
expiration of the service value
超过租赁资产已服务的价值
Taxpayer: I see. What about the leasing of intangible asset?
纳税人：明白了。那租赁无形资产呐？
Research on Land Leasehold for Land Asset Disposal in State-owned Enterprises;
国企土地资产处置中土地租赁的研究
The Effect of Waiting Time on Contract Pricing of Asset Leasing;
等待时间对资产租赁合同定价的影响
Running of Idle Engineering Machine Renting and Bringing Property Benefit into Full Play;
租赁经营闲置设备 充分发挥资产效益
Person or company who hold property on a lease is the ~.
承租人是在租赁中占有资产的个人或公司。
Taxpayer: the business leasing do not involve the passing of the ownership, is that right?
纳税人：经营租赁不涉及资产的所有权，对吧？
Research in Boosting Export of China s Machines Through Export Finance Lease;
利用出口融资租赁扩大我国机电产品出口研究
Analysis of Non-asset Third-Party Logistics Provider Leasing Contract Warehouse;
非资产型TPL提供者合同仓租赁决策研究
Thoughts on Right of Assets, Lease and the Management Creation of Enterprises;
资产使用权、租赁与企业经营创新的思考
On the application of divided blocks asset simulated leasehold operation in gold mines;
资产分块模拟租赁经营在黄金矿山的应用研究
A Discussion About the Conditional Commercial Rent for the Sports Assets of Colleges and Universities;
论高校体育资产有条件的租赁性经营活动
The Application and Countermeasures of Finance Lease in the Real Estate Market in China
融资租赁在我国房地产市场的应用及对策研究
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