查询词典 leaseback

However, in case any evidence shows that the sale and leaseback transaction is based on the fair value, the balance between the sales proceeds and the carrying amount of the asset shall be recorded in the profits and losses of the current period.

但是，有确凿证据表明售后租回交易是按照公允价值达成的，售价与资产账面价值之间的差额应当计入当期损益。

Thirdly, the water rights and their trading institutions have been studied in details. The trading incentives and criteria of water resources have been drawn up. According to marketing economy, new trading institutions, including leasing via temporary market, sale and leaseback and option development etc., have been developed, in which the standard steps for leasing via temporary market have been involved and a price model of option development has been founded, too.

进行水权与交易机制的研究，提出了进行水资源交易的诱因和交易的基本原则，根据市场经济学提出了采用通过临时市场交易、售出再租回及采用期权等方法进行水权交易，研究了售出再租回的标准步骤，采用期权理论建立了水资源的期权交易价格模型。

Engaging in auto financing lease business excluding leaseback business

提供汽车融资租赁业务

Accor will continue to operate the hotels under the hotelF1 brand as part of the sale and variable leaseback deal carried out with a consortium of French institutional investors through a property investment trust, it said.

根据与通过一个不动产投资信托组成的法国机构投资者财团达成的该销售和回租合约，雅高将继续在hotelF1品牌下运营酒店。

Article 30A lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard.

第三十条承租人和出租人应当根据本准则第二章的规定，将售后租回交易认定为融资租赁或经营租赁。

Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.

第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

Article 32Where a sale and leaseback transaction is determined as an operating lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to the lease payments in light of the proportion of the lease payments during the lease term.

第三十二条售后租回交易认定为经营租赁的，售价与资产账面价值之间的差额应当予以递延，并在租赁期内按照与确认租金费用相一致的方法进行分摊，作为租金费用的调整。

Your Request for Instructions on Tax Issues Concerning the Incomes Obtained by Enterprises Engaging in Real Estate Development and Operation from Leaseback Business (No.106 [2006] of the State Taxation Bureau of Hunan Province) has been received, we reply as follows

你局《关于房地产开发经营企业售后回租业务有关企业所得税问题的请示》（湘国税发〔2006〕106号）收悉。批复如下

Acquisition or leaseback project and government-funded project by assigned agent can not pay the rent or money, the enterprise will be owned by the specialized investment company.

如收购返租、代建项目不能按时交纳租金或代建款，企业（含所有知识产权无形资产）整体归专业性投资公司所有。

Leasing Industry Association, Shanghai Yu Kai Qi told reporters in Shanghai lease industry through internal resources, will work together in the near future aircraft leasing, electrical leasing, Dr. Silver leasing, new leases, meters and other sources of industrial enterprises to launch 30 billion yuan-scale leasing lines, increase the rent of economic growth in Shanghai support to major projects and Shanghai, infrastructure or financial crisis, the need for emergency assistance, and possess the necessary conditions for economic projects entities docking, direct leasing, sale and leaseback joint leasing business.

上海市租赁行业协会会长俞开琪向记者表示，上海租赁行业通过内部资源整合，近期将携手中航租赁、电气租赁、招银租赁、日新租赁、米源实业等多家企业共同推出300亿元规模的融资租赁额度，加大对上海市租金经济增长的支持力度，以求与上海市重大工程项目、基础建设或金融危机中需紧急援助、且具备一定条件的实体经济项目对接，开展直接租赁、出售回租及联合租赁等业务。

For every one of my New Year resolutions, I have been a backslider for years.

说到我的新年决心，我每年都做

With empathy and focus on a feeling level, we can all relate to the common ground of mutuality of emotions.

有了同情心和感觉上一级的重点，我们都可以涉及到相互的情感共同点。