㈠ 英文翻譯
不準為物業，廠房及設備重估選項。
不準為無形資產升值的選擇。
攤銷所有不定的生活無形資產，包括商譽。
為開支認識所有研究和開發費用。
結合'現值最低租賃付款'進入融資租賃測量。
由承租人允許其他經營時的最低租賃付款額的結構，以彌補通貨膨脹的預期出租人租賃一般比直線法。
納入2008年2月對中小企業'puttables'國際會計准則第32號金融工具的國際財務報告准則:介紹和國際會計准則第1號財務報表之表達。
要求所有政府補助是使用一個單一的，占簡化模型:在資產的公允價值確認收入已收或應收的業績條件時，滿足(或更早如果沒有業績條件)和測量。第5頁
第6頁
由於認識到所有借貸成本開支。
新增股份為基礎的支付，包括董事的估價，而不是內在價值的方法，進一步簡化。
允許子公司措施對本集團的基礎上收取合理的分配職工福利和股份支付費用。
增加值中使用的資產減值計量。
在介紹該現金產生單位資產減損測試的概念。
簡化計算的商譽減值的指導。
簡化界定福利退休金義務測量如果'預計單位信貸'測量不提供不必要的成本，並會要求或努力。
准許精算收益及其他作為在損益確認(同時保留在徵求意見稿的建議，禁止精算收益及虧損延遲)其他綜合收益的損失確認。
消除持作出售資產的分類和相關的特殊測量要求。
第35條納入到為中小企業轉型中的所有國際財務報告准則第1號首次國際財務報告准則豁免的國際財務報告准則。
結合下面的解釋，它們涉及的交易和情況，中小企業經常遇到的結論:
Ø
在合作社實體及類似工具詮釋二議員的股份
Ø
國際財務報告准則第4號釐定安排是否包含租賃
Ø
國際財務報告准則第2號范圍8
Ø
詮釋12服務特許權安排
Ø
國際財務報告准則第13號客戶忠誠計劃
Ø
詮釋15個協議用於房地產建設
Ø
詮釋17分派非現金資產予業主
Ø
碳化硅-
12綜合，特殊目的實體
朗讀
顯示對應的拉丁字元的拼音字典
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查看字典詳細內容Google
翻譯適合以下用途:搜索手機聊天商務關於
Google
翻譯關閉即時翻譯隱私權政策幫助
&;2010商務工具譯者工具包關於
Google
翻譯博客隱私權政策幫助►
㈡ 急求商務英語對話，有關銀行借貸的
http://ggyy.nankai.e.cn/english/zhxl/kydq/modernenglish/modernenglish-index.asp
http://0.book..com/zhongguotushu/m5/w83/h94/410fbe2e5f88.1.html
㈢ 求一篇3000字左右的關於融資方面的英文文章
Financing Solutions - Think Outside The Bank
July,2007 by Stephen Bush
Commercial financing borrowers are likely to feel that a traditional bank is their best source for business financing. However, because most traditional banks focus on a small number of established instries, non-traditional (non-bank) and non-local commercial lenders should be considered for most commercial financing situations. Therefore the recommended commercial financing strategy (as discussed in this article) is to Think Outside the Bank」.
There are several commercial financing situations in which commercial borrowers will frequently find that non-traditional commercial lenders are better positioned to provide terms that are more advantageous to the commercial borrower: (1) Business cash advance and credit card factoring programs; (2) commercial mortgage loans; and (3) credit card processing programs. In some cases a traditional bank will offer to provide commercial financing but will attach excessively stringent terms and covenants. In other cases a traditional bank will decline the commercial financing outright, perhaps because they do not even provide business financing to the commercial borrower』s particular instry. In either case, the commercial borrower is likely to benefit by Thinking Outside the Bank」.
As I noted in an earlier commercial financing article, in many non-competitive business financing situations it is not unusual for a local traditional bank to impose harsher commercial financing terms than would typically be seen in a more competitive business financing market. Such traditional banks routinely take advantage of a relative lack of other commercial lenders in their local market. An appropriate response by commercial borrowers is to seek out non-bank commercial financing options. It is neither necessary nor wise for commercial borrowers to depend only upon local traditional banks for commercial financing solutions. For most commercial financing situations, a non-local and non-bank commercial lender is likely to provide improved business financing terms because they are accustomed to competing aggressively with other commercial lenders.
COMMERCIAL FINANCING EXAMPLE ONE - THINK OUTSIDE THE BANK
Business Cash Advance and Credit Card Receivables Programs
Most businesses that accept credit cards in their business will qualify for a business cash advance with their credit card receivables. Traditional banks will typically be very poor candidates to consider if a business needs assistance with credit card factoring and business cash advances. Because even thriving businesses frequently need more cash than they can borrow from a bank, it can be of critical importance for a business to Think Outside the Bank」 and locate non-traditional lenders to assist with this commercial financing need.
COMMERCIAL FINANCING EXAMPLE TWO - THINK OUTSIDE THE BANK
Commercial Mortgage Loans
Two of the most common commercial financing difficulties experienced by commercial borrowers can be avoided if they Think Outside the Bank」. The first commercial financing situation is the prevailing practice of traditional banks to avoid most special purpose properties (such as funeral homes and churches). The second commercial financing situation is the typical practice of most commercial banks to attach balloon and/or recall provisions to their commercial loans (which means that the bank can require early repayment of the commercial loan under various conditions). Both of these undesirable commercial financing situations can usually and easily be avoided by considering a non-traditional and non-bank lender.
COMMERCIAL FINANCING EXAMPLE THREE - THINK OUTSIDE THE BANK
Credit Card Processing Programs
The choice of an appropriate credit card processing service can be instrumental in improving the profitability of businesses with a high volume of credit card activity. The analysis of credit card processing providers can be effectively combined with the credit card factoring and credit card receivables process described above. In assessing a business cash advance program, it is frequently possible to simultaneously arrange for a substantial improvement in the merchant』s credit card processing program. Because traditional banks are usually not competitive in providing assistance with credit card factoring, it is equally likely that a non-traditional lender will be the primary source of effective and competitive help with credit card processing.
A closing commercial financing thought: I have written an earlier commercial financing article about commercial lenders to avoid. It should be noted that there are in fact both traditional and non-traditional (non-bank) lenders which should be avoided. So when commercial borrowers Think Outside the Bank」, it is still of critical importance that they are prepared to avoid a wide variety of problematic non-traditional commercial lenders in their search for viable commercial financing, especially when it involves business cash advance (credit card receivables and credit card factoring) programs, credit card processing services and commercial real estate financing.
㈣ 急求關於中小企業融資問題的英文文獻
Small Business Loan 101
Essentials of Small Business Loan
From Naurys Marte, for About.com
As a small business owner, your most difficult task is finding the money to operate your business. Taking the necessary steps to prepare for a small business loan can minimize the difficulty. Learn what you need to know to clinch the loan deal.
Banks and other lending institutions cite risk factors as their main reason for turning down small business loan requests from startup businesses. Yet, you can still get a loan for your business by proper preparation.
Avoid the common error of thinking you can start with grants from the government and community agencies. It is even more unlikely than getting the money from your own savings, family, friends, or a bank.
The main requirements of attaining a small business loan are your personal credit history, business plan, experience, ecation, and feasibility of the business you are starting or expanding.
The most important task to obtain a small business loan is preparing a business plan. The business plan needs to show the lender that providing you with a small business loan is a low-risk proposition. Your business plan must answer the questions a lending institution would ask. These questions usually are:
How much money do you need?
If you are starting a business, this should be included at least in the start-up capital estimate. Accuracy is important, so request enough money to invest wisely.
What are you going to do with the money?
You will have to provide, in detail, the designated use of every dollar requested. A small business loan is often needed for: operations (new employees, marketing, etc.), assets (equipment, real estate, etc.), or to pay off business debts.
When will you repay the small business loan?
Explain in detail how this small business loan will serve as a stepping-stone for your business. You will need to convince the lender (with your financial statements and cash flow projections) that you are able to repay the loan through the expected long-term profitability of your business.
What will you do if you don't get the loan?
Let lenders know that rejection will not discourage you from starting or growing your business. You want to portray a confident and determined personality and you will try lender after lender until you receive the money you need to get your business moving.
As a small business owner, you will need a certain degree of fortitude. Be confident and proud of your venture. Let lenders know you are in control and know what's best for you and your business. Understand that lending institutions need to make loans. But if you don't get one, don't get discouraged. Ask the lender why you didn't get the small business loan. Learn from the answer, move on, and try other lenders.
The Women's Venture Fund is a resource for women in business who need money and training to expand their venture for New York or New Jersey businesses. To learn more about the Women's Venture Fund call 212-563-0499 or visit www.womensventurefund.org.
Small Business Loan Resources
Getting a Small Business LoanSmall Business Banking 101New Rules of Small Business Financing
Small Business Information Resources
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㈤ 中英文對照關於中小企業融資問題與對策的外國文獻
中小企業是與所處行業的大企業相比人員規模、資產規模與經營規模都比較小的經濟單位。
不同國家、不同經濟發展的階段、不同行業對其界定的標准不盡相同，且隨著經濟的發展而動態變化。各國一般從質和量兩個方面對中小企業進行定義，質的指標主要包括企業的組織形式、融資方式及所處行業地位等，量的指標則主要包括雇員人數、實收資本、資產總值等。量的指標較質的指標更為直觀，數據選取容易，大多數國家都以量的標准進行劃分，如美國國會2001年出台的《美國小企業法》對中小企業的界定標准為雇員人數不超過500人，英國、歐盟等在採取量的指標的同時，也以質的指標作為輔助。
世界各國和地區中小企業劃分標准：
美國：雇員人數不超過500人
英國：質的規定：市場份額較小；所有者親自管理；企業獨立經營。
量的指標：小製造業：從業人員在200人以下
小建築業、礦業：從業人員在25人以下
小零售業：年銷售收入在18.5萬英鎊以下
小批發業：年銷售收入在73萬英鎊以下
歐盟：雇員人數在250人以下且年產值不超過4000萬埃居、或者資占年度負債總額不超過2700萬埃居、且不被一個或幾個大企業持有25%以上的股權。其中：雇員少於50人、年產值不超過700萬埃居，或者資產年度負債總額不超過500萬埃居，並且有獨立法人地位的企業。
日本：製造業：從業人員300人以下或資本額3億日元以下
批發業：從業人員100人以下或資本額1億日元以下
零售業：從業人員50人以下或資本額5000萬日元以下
服務業：從業人員100人以下或資本額5000萬日元以下
我國目前對中小企業的劃分標准為2003年國家經貿委、國家計委、財政部、國家統計局研究制訂的《中小企業標准暫行規定》，國家統計部門據此制訂大中小型企業的統計分類。
我國中小企業最新劃分標准
根據第九屆全國人民代表大會常務委員會第二十八次會議於2002年6月29日通過的《中華人民共和國中小企業促進法》的精神，原國家家經濟貿易委員會、原國家發展計劃委員會、財政部、國家統計局於2003年2月19日發布了《關於印發中小企業標准暫行規定的通知》（國經貿中小企〔2003〕143號），對主要行業的中小企業的標准作出了明確的界定。該標準是根據企業職工人數、銷售額、資產總額等指標，結合行業特點制定的。按照《通知》的規定，不同行業的中小企業應該按照以下標准認定：
工業，中小型企業須符合以下條件：職工人數2000 人以下，或銷售額30000 萬元以下，或資產總額為40000 萬元以下。其中，中型企業須同時滿足職工人數300 人及以上，銷售額3000 萬元及以上，資產總額4000 萬元及以上；其餘為小型企業。
建築業，中小型企業須符合以下條件：職工人數3000 人以下，或銷售額30000 萬元以下，或資產總額40000 萬元以下。其中，中型企業須同時滿足職工人數600 人及以上，銷售額3000 萬元及以上，資產總額4000 萬元及以上；其餘為小型企業。
批發和零售業，零售業中小型企業須符合以下條件：職工人500 人以下，或銷售額15000 萬元以下。其中，中型企業須同時滿足職工人數100 人及以上，銷售額1000 萬元及以上；其餘為小型企業。
批發業中小型企業須符合以下條件：職工人數200 人以下，或銷售額30000 萬元以下。其中，中型企業須同時滿足職工人數100 人及以上，銷售額3000 萬元及以上；其餘為小型企業。
交通運輸和郵政業，交通運輸業中小型企業須符合以下條件：職工人數3000 人以下，或銷售額30000 萬元以下。其中，中型企業須同時滿足職工人數500 人及以上，銷售額3000 萬元及以上；其餘為小型企業。郵政業中小型企業須符合以下條件：職工人數1000 人以下，或銷售額30000 萬元以下。其中，中型企業須同時滿足職工人數400 人及以上，銷售額3000 萬元及以上；其餘為小型企業。
不同國家、不同經濟發展的階段、不同行業對其界定的標准不盡相同，且隨著經濟的發展而動態變化。各國一般從質和量兩個方面對中小企業進行定義，質的指標主要包括企業的組織形式、融資方式及所處行業地位等，量的指標則主要包括雇員人數、實收資本、資產總值等。量的指標較質的指標更為直觀，數據選取容易，大多數國家都以量的標准進行劃分，如美國國會2001年出台的《美國小企業法》對中小企業的界定標准為雇員人數不超過500人，英國、歐盟等在採取量的指標的同時，也以質的指標作為輔助。
住宿和餐飲業，中小型企業須符合以下條件：職工人數800 人以下，或銷售額15000 萬元以下。其中，中型企業須同時滿足職工人數400 人及以上，銷售額3000 萬元及以上；其餘為小型企業。
「職工人數」以現行統計制度中的年末從業人員數代替；「工業企業的銷售額」以現行統計制度中的年產品銷售收入代替；「建築業企業的銷售額會計科目」以現行統計制度中的年工程結算收入代替；「批發和零售業的銷售額」 以現行統計制度中的年銷售額代替；「交通運輸和郵政業，住宿和餐飲業企業的銷售額」以現行統計制度中的年營業收入代替；「資
產總額」 以現行統計制度中的資產合計代替。規定適用於在中華人民共和國境內依法設立的各類所有制和各種組織形式的企
業，職工人數800 人以下。企業是與所處行業的大企業相比人員規模、資產規模與經營規模都比較小的經濟單位。
中小企業財務困境的現狀或者表現
隨著招商引資力度進一步加大和民營經濟的迅猛發展，中小企業如雨後春筍般不斷涌現，2003年海安國稅新增納稅人1842戶，比上年同期增長47 %.2004年縣政府下達民營企業發展目標，要求新發展個體私營企業 9250戶。不斷增加的中小企業一方面增加了稅源，另一方面也對基層稅收管理帶來很大的挑戰。最近，在進行納稅評估、一般納稅人復檢等工作時事，對中小企業的財務狀況進行抽樣調查，其結果不盡如意，提高中小企業財務核算水平、加強財務管理已刻不容緩。 Which are small and medium-sized instries and large enterprises compared to staff size, asset size and management are relatively small economic units.
Different countries and different economic development stages, in different sectors to define their standards vary, and with the economic development and dynamic change. States generally qualitative and quantitative aspects of the definition of SMEs, the main qualitative indicators, including business forms of organization, financing methods and the status of where the instry, the volume indicators are mainly the number of employees, paid-up capital, total assets and so on. Volume of more qualitative indicators of indicators more intuitive, easy data selection, the majority of countries have divided the volume of standards, such as the U.S. Congress in 2001 introced the "United States Small Business Act" for SMEs to define standards for the number of employees does not exceed 500 people, the United Kingdom, the European Union, taking the volume of indicators, but also to qualitative indicators as a supplement.
Small and medium-sized countries in the world and regional criteria for the classification:
United States: the number of employees not more than 500 people
Britain: a qualitative states: smaller market share; owners personally management; enterprises operating independently.
Volume indicators: a small manufacturing: 200 people employed in the following
Small construction, mining: 25 people employed in the following
Small retail: Sales revenue was £ 185,000 in the following
Small wholesale instry: Sales revenue was £ 730,000 in the following
EU: the number of employees in the following 250 people and an annual output value is not more than 40 million ECU, or the annual funding total liabilities are not accounted for more than 27 million ECU, and do not be one or a few large companies holding more than 25% stake. One of: less than 50 employees, annual output value of not more than 7 million ECU or an annual total liabilities assets not more than five million ECU, and have independent legal status of enterprises.
Japan: Manufacturing: 300 employees or capital below the amount of ¥ 300,000,000
Wholesale instry: 100 employees or capital below the amount of ¥ 100,000,000 following
Retail: 50 employees or capital below the amount of ¥ 50,000,000
Services: 100 employees or capital below the amount of ¥ 50,000,000 following
China's current criteria for the classification of small and medium enterprises for the 2003 National Economic and Trade Commission, the State Planning Commission, Ministry of Finance, National Bureau of Statistics to study the formulation of the "Provisional Regulations on small and medium-sized standards," which national statistical offices to develop the statistical classification of small, medium and large enterprises.
China's latest criteria for the classification of small and medium-sized
According to the Ninth National People's Congress Standing Committee meeting of 28th June 29, 2002 through the "People's Republic of China SME Promotion Law," the spirit of the former State Economic and Trade Commission at home, the former State Development Planning Commission, Ministry of Finance, National Bureau of Statistics in February 19, 2003 issued the "small and medium-sized standards regarding the issuance of the notice required under the temporary" (economic and trade SMEs 〔2003〕 No. 143), the main criteria for small and medium-sized instries has made a specific defined. The standard is based on the number of enterprise employees, sales, total assets, such as indicators, combined with the characteristics of developed instry. In accordance with the "Notice" provisions of the small and medium enterprises in different sectors should be identified in accordance with the following criteria:
Instry, small and medium enterprises have to comply with the following conditions: number of employees in 2000 the following people, or sales below 300 million yuan, or total assets of 400 million yuan for the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 300 sales and over 30 million yuan, with total assets of 40 million yuan and above; the rest for small businesses.
The construction instry, small and medium enterprises have to comply with the following conditions: number of employees 3000 people following, or sales below 300 million yuan, or total assets of 400 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 600 sales and over 30 million yuan, with total assets of 40 million yuan and above; the rest for small businesses.
Wholesale and retail trade, small and medium-sized retail enterprises have to comply with the following conditions: 500 or fewer workers, or sales of 150 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 100 sales and over 1000萬元; the rest for small businesses.
Wholesale trade of small and medium enterprises have to comply with the following conditions: 200 or fewer employees, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 100 sales and over 30 million yuan; the rest for small businesses.
Transportation and postal service, transport small and medium enterprises have to comply with the following conditions: number of employees 3000 people following, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 500 sales and over 30 million yuan; the rest for small businesses. Post instry small and medium enterprises have to comply with the following conditions: number of employees 1000 people following, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 400 sales and over 30 million yuan; the rest for small businesses.
Different countries and different economic development stages, in different sectors to define their standards vary, and with the economic development and dynamic change. States generally qualitative and quantitative aspects of the definition of SMEs, the main qualitative indicators, including business forms of organization, financing methods and the status of where the instry, the volume indicators are mainly the number of employees, paid-up capital, total assets and so on. Volume of more qualitative indicators of indicators more intuitive, easy data selection, the majority of countries have divided the volume of standards, such as the U.S. Congress in 2001 introced the "United States Small Business Act" for SMEs to define standards for the number of employees does not exceed 500 people, the United Kingdom, the European Union, taking the volume of indicators, but also to qualitative indicators as a supplement.
Accommodation and catering instry, small and medium enterprises have to comply with the following conditions: 800 or fewer employees, or sales of 150 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 400 sales and over 30 million yuan; the rest for small businesses.
"Employees" to the existing statistical system of the end of a few employees in lieu of; "sales of instrial enterprises" to the existing statistical system in lieu of annual sales revenue; "construction enterprises sales accounts" to the existing statistical system annual income in lieu of clearing works; "wholesale and retail sales" to the existing statistical system in lieu of annual sales; "transport and postal service, accommodation and catering instry sales enterprise" to the existing statistical system of the year operating income in lieu of; "funding
The total proction "to the existing statistical system in lieu of total assets. Shall apply to the territory of the People's Republic of China established by law and various organizations of various ownership forms of enterprises
Instry, number of employees below 800 people. Enterprises which are instries with large enterprises compared to staff size, asset size and management are relatively small economic units.
The status of the financial plight of small and medium-sized or the performance of
With the investment was further enlarged and the rapid development of private economy, small and medium enterprises such as the continuing mushrooming, MSC 2003, National Tax Added taxpayers 1842, more than 47 percent year-on-year growth in the county government issued .2004 private enterprise development goals requiring new development of indivial and private enterprises 9250. Increasing number of SMEs on the one hand, an increase of tax sources, on the other hand, the grass-roots tax management a great challenge. Recently, ring the tax assessment, the general taxpayer, such as job review current events, the financial situation of small and medium enterprises to conct a sample survey, the results are not smug, improve financial accounting standards for SMEs to strengthen financial management and no time to lose.
㈥ 急求一篇關於中小企業融資的英文文獻，要有中文翻譯
Automatically translated text:
The definition of lease financing
Finance leases (Financial Leasing) also known as the Equipment Leasing (Equipment Leasing), or modern leasing (Modern Leasing), and is essentially transfer ownership of the assets of all or most of the risks and rewards of the lease. The ultimate ownership of assets to be transferred, or may not transfer.
It refers to the specific content of the lessee to the lessor under the lease object and the specific requirements of the supplier selection, vendor financing to purchase rental property, and the use of leased to a lessee, the lessee to the lessor to pay instalments rent, the lease term lease ownership of objects belonging to the lessor of all, the tenant has the right to use the leased items. Term expired, and finished the lessee to pay rent under the lease contract financing to fulfil obligations in full, leasing objects that vesting ownership of all the lessee. Despite the finance lease transactions, the lessors have the identity of the purchase of equipment, but the substantive content of the purchase of equipment suppliers such as the choice of the specific requirements of the equipment, the conditions of the purchase contract negotiations by the lessee enjoy and exercise, lessee leasing object is essentially the purchaser. , Is a finance lease extension of loans and trade and technology updates in the new integrated financial instry. Because of its extension of loans and combination of features, there is a problem in leasing companies can recycling, treatment of leasing, and so the financing for the enterprise credit and secured the main requirement, it is very suitable for SME financing. In addition, the leasing of sheet financing, not reflected in the financial statements of the enterprise liability, does not affect the credit status of enterprises. This multi-channel financing needs of SMEs in terms of it is very beneficial.
Leasing and financing lease of a traditional nature of the difference is: traditional lease to the tenant leasing the use of objects of the time rent, and finance lease financing costs to the tenant occupying the time of rental. The market economy develops to a certain stage and the adaptation of a strong financing, in the 1950s in the United States have a new type of trading, as it adapted to the requirements of modern economic development, in the 60 to 70 the rapid development in the world, and today has become a business update equipment one of the main means of financing, known as the "sunrise instry." China in the early 1980s after the introction of this operational modalities for over 10 years has been the rapid development, compared with developed countries, the advantages of leasing is far from being played out, the market potential is huge.
[Edit] the main characteristics of the leasing
The main characteristics of the leasing is: the ownership of objects as leasing is the lessor in order to control the risk of the tenant rent reimbursement taken a form of ownership, at the end of the contract could eventually be transferred to the lessee, the lease purchase items from lease people choose, maintenance from the tenant responsible for the lessor to provide financial services only. Rent calculation principles are: to lease the lessor objects based on the purchase price, occupied by the lessee to the lessor of funds based on time, according to a mutually agreed rental rates. It is essentially dependent on the traditional leasing financial transactions, is a special kind of financial instruments.
[Edit] the type of lease financing
1. Simple financing lease
Financing lease is a simple, by the lessee choose to purchase the rental property, the lessor on the lease project through risk assessment after the rental lease to the lessee the use of objects. Throughout the lease period the lessee does not enjoy the right to use the title, and is responsible for repair and maintenance of leasing objects. The lessor's lease is good or bad thing without any liability, equipment depreciation in the tenant side.
2. Leveraged lease financing
Leveraged leasing practices similar to syndicated loans, is a specialized leasing to large-scale projects with the tax benefits of lease financing, mainly led by a leasing company as a trunk, and for the lease of a very large project financing. First set up a leasing company from the operation of the main institutions - a project-based fund management company set up projects to provide more than 20% of the total amount of funds, and the remaining part was the main source of funds banks and social absorb idle idle funds, the use of 100 percent enjoy low tax benefits "in the eight Bo" leverage for the leasing project large amount of funds. The remaining financing and leasing practices are basically the same, but because of the complexity of the contract covers a wide range and even greater. As can enjoy tax benefits, operating norms, comprehensive benefits, and recovery of rent safe, low-cost, and are generally used for aircraft, ships, communications equipment and large complete sets of equipment lease financing.
3. Commissioned by the Financial Leasing
Is a way to have the funds or equipment entrusted to non-bank financial institutions in the financing lease, the lessor is also the first client, the second is the trustee of the lessor at the same time. The lessor to accept the client's money or lease of the subject matter, according to the client's written by the client designated for the lessee of the leasing business. In the subject of the lease term lease of the property of the client, the lessor only charges, not to take risks. Such leasing commissioned a major characteristic is not to lease the right to operate the enterprise, "by the right" business. E-commerce is on the lease by lease rental as a business platform.
The second is the lessor or lessee commissioned by the lease purchase of a third person, the lessor under the contract to pay the purchase price, also known as commissioned by the lease purchase financing.
4. Project finance leasing
Lessee to project their own property and to ensure efficiency, and the lessor signed a finance lease contract, the lessor to the lessee of the property and other projects without recourse to the proceeds, we can only rent charged to the project's cash flow and profitability to determine. The seller (that is leasing goods manufacturers) through their holding leasing companies to promote their procts in this way, and expand market share. Communications equipment, medical equipment, transportation equipment, or even the right to operate highway can be used this way. Others, including the return of leasing, also known as sale and leaseback financing leasing; financing to leasing, also known as the financing to leasing.
[Edit] the risk of lease financing
Finance leases from the risk of many uncertain factors, is multifaceted and interrelated, in the full understanding of the operational activities of the characteristics of various risks can be comprehensive, scientific analysis of risks to formulate corresponding measures. The risk of financing leasing main categories as follows:
(1) proct market risks. In the market environment, regardless of the financing lease, loan or investment, as long as the funds used to purchase equipment or to carry out technological transformation, first of all, should consider leasing equipment procts market risks, which need to know to sell the procts, market share rate and occupancy, proct trends in the development of the market, the consumption structure and the mentality of the consumers and consumption capacity. If these factors are not fully understand, the survey are not careful, and may increase the market risk.
(2) financial risks. For the leasing of a financial nature, financial risks throughout the entire business activities. The lessor, the biggest risk is that the lessee is also rent capacity, it has a direct impact on the operation of leasing companies and survival, therefore, the risk of also rent from the project began, it should be cause for concern.
Currency also have risks, especially international payments, methods of payment, payment date, time, the remittance channels and means of payment options improperly, will increase the risk.
(3) Trade risk. For the leasing of a trade properties, the risks of trade negotiations to orders from the acceptance testing there is a risk. The merchandise trade in the modern development of a relatively complete, the community is also supporting the establishment of corresponding institutions and preventive measures, such as a letter of credit, transport insurance, commodity inspection, commercial arbitration and the risk of credit counseling have taken precautions and remedial measures, but because people's awareness and understanding of the risks of different degrees, and some means of a commercial nature, coupled with the inexperience of the management of enterprises and other factors, all of these instruments have not been used, making trade risk still exists.
(4) technical risks. One of the benefits of lease financing before other enterprises is the introction of advanced technology and equipment. In the actual course of the operation, or advanced technology, advanced technology is mature, mature technology for the legal rights and interests of others, is an important risk a technical reasons. Serious, e to technical problems so that equipment in a state of paralysis. Other risks include the economic environment, force majeure, and so on.
[Edit] the accounting treatment of lease financing
[Edit], the tenant on the accounting treatment of lease financing
1, the start of the lease accounting treatment
At the start of the lease, the tenant will usually be the start of the lease rental assets in the original book value of the minimum lease payments and the present value of the lower of the two leased assets as recorded value of the minimum lease payments as a long-term payables recorded value, and the difference between the two records is not recognised financing costs. However, if the assets of the leasing assets of the enterprise small proportion of the total, the tenant may be the start of the lease in the minimum lease payment records of assets and long-term rent payments. This time, the "proportional" not usually refers to fixed assets financed by leasing the lessee total assets total less than 30% (including 30%). Under such circumstances, rent for the financing of long-term assets and the determination of the amount e, the tenant may, at its option, which can be used minimum lease payments, and can also be used leasing assets in the original book value of the minimum lease payments and the present value of the two in the lower. Then what "leasing the original book value of assets" refers to the start of the lease rental, as reflected in the accounts, the book value of the leased asset.
Lessee in the calculation of the minimum lease payments at the current value, if the lessor that the interest rate implicit in the lease, the lessor should be used as the interest rate implicit in the discount rate, otherwise, shall be stipulated in the lease contract interest rate as the discount rate . If the lessor's interest rate implicit in the lease and rental rates stipulated in the contract are not available, it should be used over the same period interest rates on bank loans as the discount rate. Which is implicit in the lease rates, in the inception of the lease, the minimum lease payments and the present value of the unsecured portion of the resial value of the current value of assets and equivalent to the original book value of the discount rate.
2, the initial direct costs of the accounting treatment
Initial direct costs refer to the lease negotiations and the signing of the lease agreement occurred in the course of the lease can be directly attributable to the cost of the project. Lessee in the initial direct costs usually have stamp ty, commission, attorney fees, travel expenses, such as the costs of negotiations. Lessee in the initial direct costs should be recognised as an expense in the current period. Accounts for its handling: debit "management fees" and other subjects, credited to "bank" and other subjects.
3, no finance charge assessed
In the finance lease, the lessee to the lessor to pay the rent, include the repayment of principal and interest in two parts. Lessee to pay rent, on the one hand to rece long-term payables, on the other hand, while not confirmed by the leasing costs for a certain method to confirm the current financing costs, the first rent (that is, initially matching each rental payment) Under the circumstances, the lease term is the first phase of rent paid no interest, should only rece the long-term payments, not to confirm the current financing costs.
Not sharing in the finance costs, the lessee should be used to calculate certain way. According to the guidelines, the lessee can be used in real interest rates, the straight-line method can also be used and the number of years of combined law. In using the effective interest method, in accordance with the inception of the lease is a lease assets and liabilities are recorded based on the value of different financing costs assessment rate options are also different. No finance charge assessed specific divided into the following types:
(1), leasing assets and liabilities to a minimum lease payments accounted for the present value of value to the investor and the interest rate implicit in the lease for the discount rate. Under such circumstances, investors should be the interest rate implicit in the lease for the assessment rate.
(2), leasing assets and liabilities to a minimum lease payments for the present value of recorded value, and to lease contract provides for the interest rate as the discount rate. In such circumstances, should be stipulated in the lease contract as the rate of assessment rates.
(3), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist resial value guarantees and preferential purchase right to choose. In such circumstances, should be re-calculation of the cost-sharing rate financing. Financing cost-sharing rate refers to the inception of the lease, the minimum lease payments equal to the present value of lease assets in the original book value of the discount rate. In the lessee or related to the leased asset resial value of the third-party security situation, and the similar, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.
(4), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist guaranteed resial value, but there is preferential option to purchase. In such circumstances, should be re-calculation of the cost-sharing rate financing. At the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.
(5), leasing assets and liabilities to the original book value of the leased asset value accounted for, and the existence of the lessee guaranteed resial value.
Under such circumstances, the cost-sharing should be re-financing rate. Related to the lessee or third parties on the resial value of leased assets as security has been provided or not at the end of the lease renewal and to pay a penalty of circumstances, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to the guaranteed resial value, or to be paid by the breach.
Lessee shall pay each of the rent shall be the amount of rent paid, debit "long-term payables - to finance leases," subjects, credited to "bank" subjects, if payment of rent, which includes compliance costs, At the same time debit should be "manufacturing costs", "management fees" and other subjects. At the same time should be recognized in accordance with the current amount of the finance charge, debit "financial costs" subjects, credited the "no finance charge" subjects.
4, the leased asset depreciation Provision
Tenants should finance the lessee Provision for depreciation of fixed assets, should address two main issues:
(1), depreciation policy
Provision for asset depreciation, lease, the tenant should be its own assets Provision line depreciation method. If the lessee or third parties relating to the leased asset security has been provided, should be credited for the amount of depreciation on fixed assets, and the inception of the lease accounting resial value after decting the value of the balance. If the lessee or third parties relating to the leased asset resial value of the security has been provided, the total amount of depreciation should be credited for the start of the lease value of fixed assets recorded.
(2), the depreciation period
Identify the leased asset depreciation period, should be in accordance with the lease contract. If reasonable certainty that the lessee at the end of the lessee will obtain ownership of the leased asset, the lessee can be identified with all of the assets of the remaining useful life, and should therefore be the start of the lease to lease the remaining useful life of assets as depreciation period; If you can not reasonably determine whether the lease to the lessee at the end of the lease ownership of the assets to be made to the lease period and the remaining useful life of the leased asset in the shorter of the two as the depreciation period.
5, the accounting treatment of compliance costs
Many types of compliance costs, rent for the financing of fixed assets improved expenditure, technical advice and service charges, fees should be increased staff training credited to the extension of sharing costs, debit "long-term prepaid expenses," and "accrued expenses" , "manufacturing costs", "management fees" and other subjects, the fixed assets regular maintenance, insurance, etc. can be directly charged to expense in the current period, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank deposits, "wait until the subjects.
6, or the accounting treatment of rent
Since the rent or the amount of uncertainty, unable to adopt a rational approach to its system for sharing, in the actual event, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank" and other subjects.
7, at the end of the lease accounting treatment
At the end of lease, the tenant on the lease is usually the disposition of the assets of three circumstances:
(1), the return of the leased asset. Debit "long-term payables - to finance leases," and "accumulated depreciation" subjects, credited "fixed assets - fixed assets financed by leasing all" subjects.
(2), renewable lease concession assets. If the lessee to exercise the right to choose renewable concession, the lease shall be deemed to have been made the presence of the corresponding accounting treatment. If no expiry of renewal, to the lessor under the lease contract to pay a penalty, debit "operating expenses" subjects, credited to "bank" and other subjects.
(3), stay purchase the leased asset. In the lessee enjoy preferential purchase right to choose, purchase price paid, debit "long-term payables - to finance lease," credited "bank" and other subjects at the same time, will be fixed assets from "all fixed assets financed by leasing" Details Details of the other subjects into subjects.
字數太多，翻譯另答~~~~~~
㈦ 國貿有關的，民營企業融資文獻翻譯 急需 急需 英文原文 加中文翻譯 在線等待 等待
不會有人免費翻譯的。太多了
㈧ 關於民營企業融資的英文資料
Our country Private enterprise finances the difficult origin and the countermeasure suggested: since the reform and open policy, our country privately operated economy rapidly expand, already became the socialist market economy the important component, promotes the social proctive forces development important force. At present, the privately operated economy does the contribution, in GDP, in the entire social fixed assets investment, the entire social tax revenue, the imports and exports total, the cities employed people's proportion surpasses above 1/2, many occupies 2/3 about, private capital's total quantity already was about state asset resultant 2.5-3 times. In privately operated economical Private enterprise, although is approved officially compared to the indivial economy enough late 5 years, but Comrade Deng Xiaoping inspected after 1992 publishes the important speech and the party 14 big have established the socialist market economic system's reform goal, the Private enterprise develops extremely rapidly. According to the sixth national Private enterprise sample investigation announcement's data demonstrated that from 1993 to 2003, our country Private enterprise quantity from 237,900 households increased to 3,005,500 households, grew more than 13 times, the yearly average grew 28.89%; The registered capital increases to 3,530,500,000,000 Yuan from 68,100,000,000 Yuan, grew 52 times, the yearly average grew 48.41%; The jobholders increase to 42,990,000 people from 3,730,000 people, grew nearly 12 times, the yearly average grew 27.72%.
Without a doubt, in the Private enterprise grows strong unceasingly in process, is also facing many questions, finances difficultly is a prominent question. Although, under the central care, the support, finances the difficult question to obtain the alleviation graally, but the financing channel is impeded, the financing channel is narrow, was still the important attribute which the restriction Private enterprise develops.
㈨ 有關中國上市公司融資的英文文獻
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