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租赁业的基本分类及概念辨析 被引量:1

An Analysis of Some Basic Categories and Concepts about Modern Lease
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摘要 本文对国内外关于租赁业的几个基本分类及概念进行了梳理和分析,说明了相关概念的区别与联系。 The article mainly studies some basic categories and concepts about lease, describes the differences and connections of them and gives a clear picture on this subject.
作者 王冰 胡海峰
出处 《南宁师范高等专科学校学报》 2005年第2期33-38,共6页 Journal of Nanning Junior Teachers College
关键词 传统租赁(rental) 租赁(lease) 经营租赁(operation lease) 融资租赁(financial lease) rental lease operation lease financial lease
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同被引文献15

  • 1王鹏.租赁会计准则国际比较[J].中国总会计师,2003,0(2):45-49. 被引量:1
  • 2I A S B . I A S 17 :l e a s e s [ E B / O L ] . h t t p : / / w e n k u . b a i d u . c o m /view/8e3a867831b765ce05081429.html.
  • 3FASB.SFAS 13:accounting for leases[EB/OL].http://www.fasb.org/jsp/FASB/Document_C/DocumentPage&cid=1218220129131.
  • 4HOOGERRORST H.Accounting harmonisation and globaleconomic consequences[R].Public lecture at the London School ofEconomics,2012(6).
  • 5IASB.Exposure draft:leases(2010)[EB/OL].http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/ed10/Documents/EDLeasesStandard0810.pdf.
  • 6IASB. Exposure draft 2010,snapshot:leases[EB/OL].http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/ed10/Documents/LeasesSnapShot0810.pdf.
  • 7IASB.Exposure draft:leases(2013)[EB/OL].http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Exposure-Draft-May-2013/Documents/ED-Leases-Standard-May-2013.pdf.
  • 8IASB. Exposure draft 2013, snapshot: leases[EB/OL].http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Exposure-Draft-May-2013/Documents/Snapshot-Leases-May-2013.pdf.
  • 9中国租赁行业报告[R/OL].http://www.doc88.com/p-857247087755.html.
  • 10租赁发展过程[EB/OL].http://www.chinaleasing.org/zlbl/fzgc.htm.

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