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新租赁准则对金融租赁公司业务模式的影响 被引量:8
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作者 王永斌 《会计之友》 北大核心 2021年第14期60-64,共5页
新租赁准则实施前,对承租人来说,经营租赁不仅有租金增值税抵扣高、业务处理简单等优势,最主要的是具有负债出表功能。对出租人金融租赁公司而言,相比融资租赁,经营租赁不参与监管客户集中度指标计算,不需要计提贷款损失准备,对提升规... 新租赁准则实施前,对承租人来说,经营租赁不仅有租金增值税抵扣高、业务处理简单等优势,最主要的是具有负债出表功能。对出租人金融租赁公司而言,相比融资租赁,经营租赁不参与监管客户集中度指标计算,不需要计提贷款损失准备,对提升规模和效益有明显优势。在新准则下,承租人不再区分经营租赁和融资租赁,租赁资产和负债均要纳入资产负债表,降低了开展经营租赁业务的动力。为减少准则变化带来的影响,通过对准则变化关键点进行分析和剖解,找出利用合同的识别和分拆、短期租赁和低价值租赁豁免负债入表、可变租金减少负债入表等条款进行业务模式优化设计,通过融资租赁加资产卖断、低价值租赁、通用设备短期租赁、将租赁合同转变为服务合同、利用合同拆分和可变租金条款等模式实现经营租赁原有的全部或部分优势。 展开更多
关键词 租赁准则 经营租赁 表外融资 业务模式设计
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Meta-model Based Model Organization and Transformation of Design Pattern Units in MDA
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作者 杨长春 赵子艺 孙婧 《Journal of Measurement Science and Instrumentation》 CAS 2010年第2期183-187,共5页
To achieve the purpose of applying design patterns which are various in ldnd and constant in changing in MDA from idea and application, one way is used to solve the problem of pattern disappearance which occurs at the... To achieve the purpose of applying design patterns which are various in ldnd and constant in changing in MDA from idea and application, one way is used to solve the problem of pattern disappearance which occurs at the process of pattern instantiation, to guarantee the independence of patterns, and at the same time, to apply this process to multiple design pattems. To solve these two problons, the modeling method of design pattern traits based on meta-models is adopted, i.e., to divide the basic operations into atoms in the metamodel tier and then combine the atoms to complete design pattem units meta-models withtout business logic. After one process of conversion, the purpose of making up various pattem traits meta-model and dividing business logic and pattern logic is achieved. 展开更多
关键词 MDA PIM design pattern model organization
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