租赁资产、营业场所和设备的折旧。
Depreciation on leased assets and on premises and equipment.
租赁费的现值等于租赁资产现值的一种租赁类型。
C. present t value of the minimum lease payments less the cost of the leased asset.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
As for other leased assets, systematic and reasonable methods shall be adopted for its amortization.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
Other leased assets should be amortized by using a systematic and reasonable method.
租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。
The leased assets are of a specialized nature that only the lessee can use them without making major modifications.
资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。
The term "residual value of the asset" refers to the fair value of the leased asset when the term of lease expires as estimated on the lease inception day.
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
您可能需要承担租赁资产的改良到您的空间，根据您的内部布局，设计和管道的要求。
You may need to undertake leasehold improvements to your space based on your interior layout, design, and plumbing requirements.
能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。
If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.
营业契约乃租赁资产拥有权之大部份风险及回报皆依据该等租约属出租人所有及由出租人承担之契约。
Operating leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets remain with the lessors.
履约成本，是指租赁期内为租赁资产支付的各种使用费用，如技术咨询和服务费、人员培训费、维修费、保险费等。
The term "execution costs" refers to costs incurred during the lease term for using the leased asset, for example, fees for technical consultation and services, training, maintenance and insurance.
两家银行设立了五个工作组，就风险管理、租赁、批发银行、资产管理和农村金融事宜展开谈判。
The two banks have five working groups discussing risk management, leasing, wholesale banking, asset management and rural financing.
那租赁无形资产呐？
纳税人：经营租赁不涉及资产的所有权，对吧？
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？
Taxpayer: the business leasing do not involve the passing of the ownership, is that right?
纳税人：明白了。那租赁无形资产呐？ ？
Taxpayer: : I see. What about the leasing of intangible asset?
指依资本租赁契约所承租之资产。
纳税人：经营租赁不涉及资产的所有权，对吧？ ？
Taxpayer: : the business leasing do not involve the passing of the ownership, is that right?
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
Article 38 a lessor shall disclose the carrying amount of each class of leased asset in the operating leases.
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
Article 38a lessor shall disclose the carrying amount of each class of leased assets in the operating leases.
纳税人： 躨经营租赁不涉及资产的所有权，对吧？
Taxpayer: The operational leasing does not involve the ownership, is that right?
这是唯一的租赁交易，由本公司承担，显示的条目中的损益表和资产负债表的2001年，2002年，2003年运输有限公司。
Show the entries in the income statement and balance sheet for the years 2001, 2002, 2003 for Transport co. This is the only lease transaction undertaken by this company.
第二条租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取租金的协议。
Article 2 the term "lease" refers to an agreement under which the lessor conveys to the lessee in return for rent the right to use an asset for an agreed period of time.
本文中的飞机租赁是指以大型民用客机或货机为标的资产的租赁。
The aircraft lease in this article refers to the large civil aircraft or cargo aircraft for the underlying assets of the lease.
第二条租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取租金的协议。
Article 2 the term "lease" refers to an agreement whereby the lessor conveys to the lessee in return for rent the right to use an asset for an agreed period of time.
第二条租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取租金的协议。
Article 2 the term "lease" refers to an agreement whereby the lessor conveys to the lessee in return for rent the right to use an asset for an agreed period of time.
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