租赁负债 meaning in English
lease liabilities
lease obligation
Examples
- Long - term capital lease liabilities
长期应付租赁负债 - In a capital lease , the lessee capitalizes the leased asset and reports a lease liability
在资本租赁中，承租人资本化租赁资产和报告租赁负债。 - In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt " , the author , firstly , has studied the questions of the affirmation of financing lease assets and debt ; secondly , has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed , the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates , meanwile , has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information
第四章《融资租赁资产与负债的确认与计量问题研究》 ，先对融资租赁资产与负债的确认问题进行研究，针对租赁资产是否应资本化，租赁负债是否要确认，阐述了正反两方面的观点，并提出作者的观点：融资租赁应予以资本化。接着通过对我国租赁会计准则中对最低租赁付款额折现时所选用的武汉理_卜大学硕士论文三种折现率进行分析，提出了一套新的折现率选择方法，同时对融资租赁资产与负债计量问题研究，提出为了增强会计信息的可比性，我国租赁会计准则应取消30 %的比例规定。