same的融資_融資計劃怎麼寫

⑴ 英文翻譯「融資融券」的定義：「融資融券」又稱「證券信用交易」，是指投資者向證券公司提供擔保物，借入

上面說的沒錯,你想問的問題呢,你是想要英文版的?

⑵ 【求一篇關於企業籌資的英文資料】

http://books.google.com.sg/books?id=Y92LRlveH_oC&pg=PA340&lpg=PA340&dq=enterprise+raise+money&source=web&ots=Bq4bIYKUgR&sig=K8vJYIikf2pfoJeJrYiLCHZ6k5s&hl=en&sa=X&oi=book_result&resnum=1&ct=result

Enterprise Raising Money

The Errars and Countermeasures of Raising Money in Enterise
WANG Pei(Accounting Department;Nanjing Teachers University;Nanjing 210037;China)
Raising money is the first link in enterprise Concting financial transactions.It will exert an important influence in financial operating.Owing to restriction on subjective and objective conditions,There are some errors in enterprise raising money,Such as laying more stress on stock market than on bond market,and laying more stress on raising money than keeping and rising in value.Therefore We should make further improvement on capital market,especially on bond market.The enterprise also should change concept to great extent and improve their conction of raising money.
【Keyword】：raising money;finance;errors;countermeasure
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This section offers advice to entrepreneurs on seeking finance, and highlights a number of key sources well disposed toward investing in sustainable enterprises. It assumes the reader has some experience in business finance and that, if not, they will seek basic resource materials and qualified financial advisors.

Businesses the world over are built on the pillars of ingenuity, hard work, demand for procts and services, and money.

The growth of sustainable enterprises requires an infusion of finance and investment - debt and equity. However, because the concept of sustainable enterprise is relatively new, securing the necessary funding from conservative capital markets can be a challenge.

The relative unpredictability of environmental business sectors has led North American lenders and investors to focus on risk and liability avoidance. Although some investors have recently added positive environmental or social screens to their evaluations, these organizations and indivials are primarily in the secondary or stock markets, and are not particularly relevant for investing in small and medium sized enterprises (SMEs).

Environmentally sustainable enterprises must also improve their financial performance if sufficient new capital is to be attracted to the market.

Sustainability can add value, in terms of the economic, environmental and social objectives of communities and nations. This thinking translates the concept of sustainability into language that the average businessperson comprehends. The business that does not add value to a proct or service will be forced to leave the marketplace, especially in today's increasingly competitive global economy.

The Business Council for Sustainable Development (BCSD) argues that eco-efficiency is a key requirement of sustainable business. Eco-efficient activities bring lower costs and economic gain, which is attractive to capital markets. Companies becoming eco-efficient, as well as those supplying the technology, goods, and services that make the transition possible, will benefit.

Some investors are beginning to recognize that unsustainable practices can adversely affect business performance. New York City Comptroller Elizabeth Holtzman, declared that:

'As the emerging owner of corporate America, with a financial and future stake in corporate activity, pension funds have an obligation to speak up. Poor management decisions, sloppy stewardship of natural resources, inattention to the consequences of wasteful and hazardous proction practices, can shrink the present return on our investments, and - a more sobering prospect - diminish our world.'

Sustainable enterprises offer new opportunities through which investors and entrepreneurs can find common ground. For investors, the transition will involve developing a long-term strategy and an appreciation of opportunities in sustainable markets. Entrepreneurs will have to develop commercially attractive, sustainable enterprise opportunities, and learn how to gain access to investors who are enthusiastic about this type of market.

'Sustainable investment' is a relatively new concept, but is basically an innovative way of reconciling environmental preservation and social responsibility with economic activity, and then adding value to it all. Sustainable investment is a sophisticated way of shifting capital to companies (particularly SMEs) that are smart enough to position themselves to take advantage of opportunities arising from the new marketplace.

Sustainable investment is the same as traditional investment in that it is placed in companies that do the fundamentals well. Growth projections are based on sound management and business principles.

Sustainable investment favours SMEs that:

Have identified and developed emerging markets for their procts and services;
Devise and market technologies (both 'hard' and 'soft') that meet pressing environmental, social and economic needs;
Use every environmental efficiency that is economically viable.
However, sustainable investment differs from traditional investment in that money will come first from investors who share an understanding of the new economic paradigm of sustainability. As the sector demonstrates its ability to generate competitive returns, more investors will be attracted into it.

The challenge for sustainable entrepreneurs is to appreciate the distinct features of sustainable investment and to understand what they mean to business planning and efforts to attract capital.

⑶ 麻煩高手幫我翻譯一段話

Abstract】:Financial structure is the base of providing advice to the management for making business decisions,the choice of financing structure in largely determines the performance of the company.The theories empirical research put forward by the western developed countries suggest:A certain amount of liabilities do good to increase its value;In the same time,Corporate finance needs to be put into orders,that's to say,the preferred endogenous Corporate finance.If it needs exogenous Corporate finance,we should take debt financing as preference,then the stock issuance .However,the studies of China show that the pecking order of trading enterprises in China have conflicts with the pecking order theory of Western contemporary Capital Structure Theory.
【KeyWords】：上市公司trading enterprise;融資結構Financial structure；績效分析performance analysis

⑷ 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~~~~~~

⑸ 融資計劃怎麼寫

一份好的商業計劃書，哪些因素起到決定作用？

BP的頁數：看似一個簡單的文稿處理工作，其實起到了敲門的作用，對於絕大部分早期項目，BP不應該超過20頁PPT的信息量。許多投資人對於超過20頁的BP，內心是抵觸的，更有些創始人為了追求美觀，用了太多設計圖片，造成一份BP超過20M，投資人在收到這類BP的時候，如果周邊信號不佳，很大可能是不會選擇下載查看，這樣就白白錯過了許多機會。

BP的邏輯：這點是一份BP的核心價值，每個投資人一天要看的BP不會少於20份，能從這幾十份BP中脫穎而出，讓投資人牢牢記住你的項目，靠的就是清晰的邏輯。另外投資人看BP通常都是快速掃描，甚至一分鍾讀完。所以一定要直奔主題，講重點，在最短的篇幅內講述自己項目的商業邏輯。

BP的美觀：之前說過有些創始人為了追求美觀，過度包裝造成BP過大，這一點是不可取的，不過適當的顏色搭配選擇，還是可以讓投資人在大量垃圾BP中耳目一新的。「創業者不要過於迷信模板，相信你乾的事情是獨一無二的，不建議代為撰寫BP，親自撰寫與修改BP也是對自己創業邏輯的一次次梳理，最終面對投資人的也是創業者自己，代寫人無法取代。

投資人閱讀商業計劃書（BP）後需得出3大核心1、你要做什麼（what）？你的產品或服務到底有什麼價值2、怎麼做（how）？你是不是有執行能力和成功的把握3、怎麼賺錢（商業模式）、怎麼分錢與需要多少錢（融多少資金）

商業計劃書的主要框架

商業計劃的主要框架主要從事（內事和外事）、人和錢三個部分。商業計劃書的框架模型主要分為如下圖所示四大部分和十二小節。

二、以下從12個小節介紹商業計劃書的撰寫細節和注意事

1、項目定位項目定位：通過一句話簡明扼要地介紹你們的項目是什麼，項目定位介紹寫在商業計劃書首頁，讓人一眼就知道你們是干什麼的。

2、提出問題（市場痛點在哪裡）提出問題：現有的客戶需求哪些沒有被滿足，市場痛點在哪裡，市場需求是創業的基礎，很多創業者提出的需求多為偽需求或非剛性需求，在確認市場需求的過程中也是創業者在找差異化，如果創業的方向都沒有抓住，自然很難獲得投資人的青睞，創業需要對自己和對別人負責任，市場需求的了解和深入至關重要。

3、解決方案（產品與服務）解決方案：通過哪些方法與方式解決市場痛點。

4、市場分析（市場容量）市場分析：需要證明市場需求的存在以及這個需求市場容量

5、進入策略（如何啟動）進入策略：項目從無到有，如何啟動？

6、競爭優勢（競爭對手）競爭優勢：行業內的競爭對手有哪些，項目的核心競爭力在哪裡？

7、核心團隊（團隊背景）核心團隊：核心團隊的背景履歷，以及要表明為什麼你們的團隊能幹這個事情

8、執行現狀（已做的事情）執行現狀：目前項目已經進展到什麼程度，已經做的事情做個說明

9、計劃目標（未來前景）計劃目標：未來一段時間需要乾的事情有哪些

10、商業模式（怎麼賺錢）商業模式：如何賺錢的問題，在什麼時間點能夠做到盈虧平衡

11、股權結構（怎麼分錢）股權結構：創始人及核心團隊的股權結構，決定未來長遠發展基礎

12、融資計劃（需要多少錢）融資計劃：需要多少錢干這個事情

13、如果不會寫可以找「雲對接」代寫，還可以免費對接投資人。

⑹ 請教幾個詞的英文翻譯： 1、質押融資通知表 2、質押融資扣款通知表 3、即時轉帳借貸記通知表

4、清算帳戶日報表（4th, settlement account day report form）
5、單邊業務存取款借方發生額（5th, unilateral service deposit funds debit side has the volume）
6、單邊業務借方發生額（6th, the unilateral service debit side has volume）
7、業務信息收費金額（7th, business information charge amount）
8、同城軋差凈額貸方發生額（8th, the same city offsets balances net amount credit side to have the volume）

⑺ 急求一篇關於中小企業融資的英文文獻,字書10000字左右,萬分感謝

⑻ 誰能給我一份並購融資的英文文獻啊，急！！！！

⑼ 中英對照關於中小企業融資問題的！

1萬字的
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.

⑽ 求一篇關於企業籌資的英文資料及其中文翻譯

物業管理企業作為獨立法人，應實行「自主經營、獨立核算、自負盈虧」。而物業管理又是勞動密集型的企業，在經濟效益中屬於微利性的行業，當前除少數物業管理企業略有盈利外，大部分企業處於虧本經營狀態，資金緊張，經費問題成為阻礙物業管理發展的「瓶頸」。那麼，物業公司應如何籌集資金呢？筆者認為可通過以下幾個渠道。

渠道之一是收費。

物業管理企業按收費規定，根據所提供服務的性質、特點、檔次、內容、質量等分別確定物業管理收費標准，並報物價部門批准。這是長期穩定的收入來源。

渠道之二是小區維修養護專項基金。

用於小區共用部位、共用設施設備的更新與大中修基金，數額巨大，不能靠日常管理收費來解決，應以基金的形式提取。

1）維修基金的籌集。

對於商品房，購房者與售房單位應當簽訂有關維修基金繳納合同。購房者按購房款的2％～3％的比例向售房單位繳交維修基金。售房單位代為收取的維修基金屬全體業主共同擁有，不計入住宅銷售收入；對於售後公房，售房單位和購房者雙向籌集。售房單位按照一定比例從售房款中提取，多層不低於20％，高層不低於30％。如因特殊原因，維修基金不足時，經業主委員會決定，可臨時向業主籌集維修費用。

2）維修基金在使用和管理中要專款專用，明確維修基金歸全體業主所有，物業管理企業提出計劃和預算，經業主委員會批准，委託物業管理企業實際操作使用；業主委員會成立前，維修基金可由政府主管部門代管；維修基金要專戶存入銀行，接受銀行監督檢查，不能挪作它用。值得引起注意的是，維修基金不能由物業管理企業直接掌管，企業是短期行為，基金是長期使用。如果物業管理企業聘任到期或遭到解聘，不交回基金，會引起糾紛，直接影響維修基金的安全性。另外，當維修基金數額巨大時，要爭取產生最大的增值效益，閑置時，可用於購買國債和其它法律法規允許的投資渠道。另外，維修基金利息凈收益轉作維修基金滾存使用和管理。

3）對於不按規定建立維修基金或執行標准低於國家標準的，各地應在制定維修基金管理辦法細則中明確責任和懲罰辦法，否則，由開發商或售房單位代收的維修基金不能及時交給政府主管部門或業主委員會，缺乏監督機制。

4）建議各城市由政府部門建立物業管理維修基金管理中心，將全市的物業維修基金像公積金一樣，集中起來專門管理，使之保值、增值，解決居民的後顧之憂。

渠道之三是多種經營收入。

物業管理企業不能只依賴於物業管理收費求得生存，必須走向市場，依靠多種經營彌補物業管理經費的不足。要擴大經營服務領域，通過間接的居住生活服務和各種特約服務，開辟物業管理的經費渠道，通過規模經營和加強管理降低成本，減輕住戶的直接物業管理費用。多種經營是物業管理企業籌集資金最好的渠道，也是最有市場前景的發展方向。

渠道之四是開發建設單位給予一定的支持。

開發建設單位向物業管理企業提供啟動資金和維修養護費用，即開發商應從開發項目的建設成本中提取1％～2％作為物業管理公司的啟動資金；或按建築面積的一定比例，為物業管理企業優惠提供商業、服務業用房，增加物業管理企業的造血功能，使其以業養業。另外，物業管理企業還可以從開發建設單位獲得享有免費維修的權利，以節約費用。

渠道之五是政府多方面的支持。

（1）制定收費的標准，加強管理。目前除市場上的高檔商品房外，普通住宅小區還不能完全按市場價收費。（2）對房改房，原產權單位負責支付電梯、高壓水泵、供暖等共用設施設備的運行、維修和更新等費用，減輕購房人負擔。（3）在金融稅收方面提供優惠政策。（4）撥發一定的城市建設維護費，用於小區共用部位、共用設施設備的管理，以減輕小區日常管理費用的負擔。（5）在舊小區內，在規劃允許的前提下，新建一些商業用房，以成本價或較低的租金提供給物業管理企業，增加住宅小區購物、家政服務等經營性收入，彌補物管經費不足。

渠道之六是介入物業出租代理。

物業管理企業利用自身對物業熟悉的優勢，為業主和租房者提供高效優質的專業服務。物業管理企業從事物業出租代理對三方都有好處：對於租房者，不用和業主直接見面，討價還價，不僅大大減少了交易成本，而且還因有物業管理企業做中介，不會上當受騙；對業主來說，作為投資者不用投入太多精力，即可獲得可觀回報；對物業管理企業來說，則可利用專業優勢獲得一定的中介利潤。物業管理企業如果能借鑒國外成熟的做法，從事租售代理業務，在增加物業管理企業收益的同時，在一定程度上激活房地產市場。
Property management companies as an independent legal entity, the implementation of "their own decisions, independent accounting, self-financing." And property management are also labor-intensive enterprises in economic profit in the instry belong to the current small number of property management companies in addition to a slight profit, the majority of loss-making enterprises operating in a state of nervous funds, property funds management problem that hinders the the development of the "bottleneck." In that case, the property company to raise funds on how to do? I think through the following channels.

Fees are one of the channels.

Property management fees in accordance with the provisions of enterprises, according to the nature of the services provided, characteristics, grades, content, determine the quality of property management fees, they shall be reported to the approval of the price department. This is a long-term stable source of revenue.

Channels are two of the special fund community conservation repair.

Community site for sharing, sharing of facilities and equipment updates and repair large and medium-sized funds, the amount of huge fees and charges should not rely on management to solve day-to-day should be extracted to fund.

1) repair fund-raising.

For real estate, buyers售房units and enter into a maintenance fund should be paid the contract. Buyers purchase by paragraph 2% to 3% of the proportion of maintenance funds to pay售房units.售房unit repair funds collected on behalf of all owners are jointly owned are not included in residential sales; the sale of public housing,售房units and buyers to raise two-way.售房a certain percentage of units in accordance with the售房款extracted from, not less than 20% of multi-storey high-rise not less than 30%. Such as e to special reasons, lack of maintenance funds, the Committee decided by the owners, the owners temporarily raise the cost of repair.

2) repair at the use and management of the Fund to be used for other purposes, specifically to the repair of all owners of all funds, property management companies to plan and budget approved by the owners of the Committee, commissioned by property management companies to use the actual operation; owners of the Committee prior to the establishment, maintenance fund can be Government departments in charge of the escrow; repair funds into the bank account want to accept supervision and inspection of banks, not only for its intended purpose. Deserve attention, the maintenance fund can not be directly in charge of property management companies, enterprises are short-term behavior, funds are long-term use. If the property management companies by the expiration or termination of appointment, do not return the funds, give rise to disputes, directly affect the safety of a maintenance fund. In addition, when a huge amount of repair funds, we should strive to proce the greatest value-added benefits, when idle, can be used to buy treasury bonds and other laws and regulations permit the investment channels. In addition, net interest on maintenance funds to repair the fund accumulated for the use and management.

3) do not set up a maintenance fund in accordance with the regulations or the implementation of the standard lower than the national standard, and around the repair fund should formulate clear rules management responsibilities and penalties, otherwise售房by the developer or unit of the maintenance fund collection should not timely to the Government department director or owner committees, the lack of oversight mechanisms.

4) recommended that government departments set up by the city property management and maintenance fund management center will be the city's property maintenance fund as Provident Fund, the specialized management together to preserve the value of value-added to resolve the worries of residents.

The three channels are a variety of operating income.

Property management companies should not only rely on property management fees to survive, we need to move to market, to rely on a wide range of property management business to make up for lack of funds. Want to expand the field of business services, through an indirect living services and a variety of special services, property management to open up channels of funding, through the scale of operation and the strengthening of management to rece costs and to relieve the tenants of the direct costs of property management. Diversified property management companies are the best channel to raise funds, and most have the direction of development of market prospects.

Channels are the development and construction of four units must be given support.

The development and construction of units in the property management companies to start-up capital and maintenance costs of conservation, that is, developers should be the capital cost of development projects to extract 1% ~ 2% of the property management company's start-up capital; or by a certain percentage of building area for the property management Offer to provide commercial enterprises, service space, property management companies to increase the hematopoietic function to raise the instry to instry. In addition, property management companies can also be obtained from the development and construction unit of the right to enjoy free maintenance to save costs.

The five channels are multi-faceted support of the Government.

(1) formulate the standard of the charges, strengthen management. In addition to high-end real estate market, the average residential community is not fully charged by the market. (2) housing reform rooms, the original unit is responsible for payment of property elevators, high-pressure pumps, heating equipment, such as the operation of shared facilities, maintenance and updating costs, rece the burden on people buying houses. (3) to provide financial tax incentives. (4) the city must allocate the maintenance of construction costs for the community sharing site, sharing facilities and equipment management, so as to rece the community burden of day-to-day management costs. (5) within the community in the old, in the planning permit under the premise of a number of new commercial buildings, at cost or lower the rent to the property management business, to increase the residential community, home economics and other business services revenue, to make up for property management lack of funds.

The six channels are involved in property rental agent.

Property management companies to use their own familiar with the advantages of the property for owners and renters to provide highly efficient, high quality professional services. Property management companies engaged in property rental agent will be beneficial for the three: For the renters, and owners do not directly meet bargaining, not only greatly reces the transaction costs, but also because there is an intermediary to do property management companies will not be deceived; for owners to Say, as investors need to invest too much effort, you can derive a substantial return; of property management companies, major advantages can be controlled through an intermediary to obtain a certain profit. Property management companies abroad if we can learn from the practice of sophisticated, engaged in business in sales and rental agent, property management companies to increase revenue at the same time, to a certain extent on activation of the real estate market.

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