K
開端 inception
開口租賃 open-end lease--a lease transaction in which the
lessee guarantees the residual value of the equipment
and also shares in any appreciation of the equipment.
看似租賃 see-through lease-- a financing treated as a lease for
accounting purposes and a loan for tax purposes; also
known as a broken lease, off-balance sheet loan,
synthetic lease.
抗辯 the defence
客觀情況 objective circumstances
客觀性原則 objectivity principle
可撤銷租賃 cancellable lease--a lease which can be cencelled
(or terminated) by the lessee before its originally
scheduled conclusion.
控股公司 holding company--a corporation which does not
actively engage in business directly itself but which
rather owns the stock of other companies which are
directly entaged in business.
口頭合同 oral contract--a verbal contract, not evidenced by a
written contract. The enforcement of an oral contract
can be severly limited by the Statute of Frauds and
practical considerations.
扣押 attachment
跨國(guó)轉(zhuǎn)租賃 cross border lease
會(huì)計(jì) accounting
成本會(huì)計(jì) cost accounting
非贏利組織會(huì)計(jì) non-for-profit accounting
公共會(huì)計(jì) public accounting
企業(yè)會(huì)計(jì) private accounting
社會(huì)會(huì)計(jì) social accounting
稅務(wù)會(huì)計(jì) tax accounting
會(huì)計(jì)恒等式 accounting equation
會(huì)計(jì)科目表 chart of accounts
會(huì)計(jì)循環(huán)
會(huì)計(jì)要素 accounting element
會(huì)計(jì)制度 accounting system
會(huì)計(jì)準(zhǔn)則 accounting standard
寬限期 grace period
款項(xiàng)后付 payments in arrears
款項(xiàng)先付 payments in advance
框架協(xié)議 frame agreement
虧損 deficit
開端 inception
開口租賃 open-end lease--a lease transaction in which the
lessee guarantees the residual value of the equipment
and also shares in any appreciation of the equipment.
看似租賃 see-through lease-- a financing treated as a lease for
accounting purposes and a loan for tax purposes; also
known as a broken lease, off-balance sheet loan,
synthetic lease.
抗辯 the defence
客觀情況 objective circumstances
客觀性原則 objectivity principle
可撤銷租賃 cancellable lease--a lease which can be cencelled
(or terminated) by the lessee before its originally
scheduled conclusion.
控股公司 holding company--a corporation which does not
actively engage in business directly itself but which
rather owns the stock of other companies which are
directly entaged in business.
口頭合同 oral contract--a verbal contract, not evidenced by a
written contract. The enforcement of an oral contract
can be severly limited by the Statute of Frauds and
practical considerations.
扣押 attachment
跨國(guó)轉(zhuǎn)租賃 cross border lease
會(huì)計(jì) accounting
成本會(huì)計(jì) cost accounting
非贏利組織會(huì)計(jì) non-for-profit accounting
公共會(huì)計(jì) public accounting
企業(yè)會(huì)計(jì) private accounting
社會(huì)會(huì)計(jì) social accounting
稅務(wù)會(huì)計(jì) tax accounting
會(huì)計(jì)恒等式 accounting equation
會(huì)計(jì)科目表 chart of accounts
會(huì)計(jì)循環(huán)
會(huì)計(jì)要素 accounting element
會(huì)計(jì)制度 accounting system
會(huì)計(jì)準(zhǔn)則 accounting standard
寬限期 grace period
款項(xiàng)后付 payments in arrears
款項(xiàng)先付 payments in advance
框架協(xié)議 frame agreement
虧損 deficit