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Economic Analysis on Rent of Equipment Lease of Coal Enterprise
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作者 童磊 王立杰 《Journal of China University of Mining and Technology》 2002年第2期169-171,共3页
Rent is the key factor in equipment lease. The business that equipment lease company of coal mining often engaged in can be divided into three kinds, that is sublease, operating lease and inter lease, in term of the d... Rent is the key factor in equipment lease. The business that equipment lease company of coal mining often engaged in can be divided into three kinds, that is sublease, operating lease and inter lease, in term of the difference of the role of lease, character of business, object of the trade and condition of the market. The problem in rent calculating of the three kinds of lease that equipment lease company of coal mining often involved was analyzed. Hope to be helpful to the decision making of the equipment lease company of coal mining. 展开更多
关键词 equipment lease SUBLEASE operating lease inter lease rent
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Our lease accounting on Related Issues
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作者 LUO Mengying 《International English Education Research》 2016年第4期61-63,共3页
With the rapid development of the leasing industry in our country, people lease accounting requirements are also getting higher and higher.According to ChinEs "Enterprise Accounting Standards No. 21 - Leases" for le... With the rapid development of the leasing industry in our country, people lease accounting requirements are also getting higher and higher.According to ChinEs "Enterprise Accounting Standards No. 21 - Leases" for lease accounting concepts.Clear lease accounting treatment.Situation Analysis lease accounting in China.Comparative and International lease accounting standards, while the analysis of the problems of lease accounting according to Chinese accounting situation. Make recommendations for the establishment of a sound lease accounting standards and China's actual combination. 展开更多
关键词 Finance lease operating lease Lease accounting
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