| 1. | Regional turbo - prop and regional jet sales , operating leases and wet leases
经营支线涡桨飞机和支线喷气式飞机租赁及湿租业务。 |
| 2. | Lease element - evaluated to determine whether they are finance or operating leases
租赁成分确定合约是属于融资租赁还是营运租赁。 |
| 3. | In an operating lease the lessor retains the usual risks and rights of owning the asset
在维护性租赁中，出租人保留拥有资产的一般风险和权利。 |
| 4. | The future aggregate minimum lease payments under non - cancellable operating leases are as follows
根据不可撤销经营租赁，未来须支付的最低租赁付款总额如下： |
| 5. | On aspect of operating leasing , the evaluation is divided into economical result and operating result
安全性原则、可靠性原则、灵活性原则等方面对其进行综合评价。 |
| 6. | What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease
与资本性租赁会计处理相比，经营性租赁的会计处理有哪些优劣势？ |
| 7. | Rental in respect of operating leases on land and buildings is charged to the profit and loss account as incurred over the lease term
土地及楼宇经营租约的租金支出于产生时根据租约期于损益表扣除。 |
| 8. | Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases
凡所有权的绝大部分风险和回报由出租人保留的租赁，均列作经营租赁。 |
| 9. | Payments made under operating leases net of any incentives received from the lessor are charged to the income and expenditure account on a straight - line basis over the lease term
根据经营租赁扣除出租人给予的任何优惠作出的付款按租期以直线法于收支帐中扣除。 |
| 10. | We operate within five business groups : real estate , infrastructure and project finance , operating leasing , structured finance , corporate principal finance and funds manage
投资方向：房地产、基础设施和项目融资、维护性租赁、筹措资金、公司主要融资和基金管理。 |
