对租赁类型的探讨

IAS17和目前的租赁准则征求意见稿对租赁类型进行了规定。这两个准则对租赁类型的划分都存在问题。本文将租赁类型划分为融资性租赁和非融资性租赁,并进一步探讨了四种划分标准。

中外租赁业发展之比较

现代租赁业发展至今,已有四、五十年的历史。由于租赁能够为承租人,出租人,供应商、政府财政等各方带来种种好处,近年来,世界各国的租赁市场均在迅速发展。然而,由于各国的经济、金融发展水平,市场化发展程度,以及经济及政治环境不同,其租赁业的发展也存在异同。本文将从租赁准则、租赁机构、租赁现状三个方面,对中外不同国家的租赁业发展进行比较、分析,最终总结出中国租赁业未来的发展趋势。

长春市公共自行车借还特性分析

根据寒区公共自行车的特性和长春公共自行车统计数据,在分析总体借还特性的基础上,对院校站点、居住点、公建点、休闲旅游点、换乘站点等不同类型公共自行车站点,分析长春公共自行车借还特性,并对长春市公共自行车发展提出合理化的建议。研究结论对公共自行车站点的规划布局提供理论依据,具有较强的实践意义,对缓解城市交通拥挤、解决公共交通最后一公里问题具有参考价值。

A Corpus-Based Study on the Acquisition of the Modal Adverb Fanzheng by Foreign Learners of Chinese

This study investigates foreign learners＇ acquisition of the Chinese modal adverb fanzheng on the basis of interlanguage corpus. We find that the sentences written by foreign learners of Chinese （hereafter simplified as FLC） with the wordfanzheng are quite similar to those by Chinese native speakers in the distribution of the syntactic categories, semantic types, semantic functions, pragmatic or discourse functions. These characterize basically the wordfanzheng as one of the modal adverbs in such three aspects as syntax, semantics and pragmatics. Most of the FLCs study the basic meanings and typical contexts of the wordfanzheng at primary stage, and later the functions emphasizing reasons, summary or explaining, and then the function of textual cohesion at the intermediate and advanced stage. The main causes of errors reflect that the FLCs are not able to differentiate the usage offanzheng and that of other causal or adversative conjunctions.