查询词典 leased

The leased assets are of a specialised nature such that only the lessee can use them without major modifications being made.

（该租赁资产具有某种专用的性质，以致只有该承租人才可以不作重大改动而予以使用。

To allow Hong Kong companies to form solely on the provision of high standards of assets owned or leased real estate services;(2) To allow Hong Kong companies to form solely on the provision of a fee or contract basis of the real estate services.

房地产。（1）允许香港公司以独资形式在内地提供涉及自有或租赁资产的高标准房地产项目服务；（2）允许香港公司以独资形式在内地提供以收费或合同为基础的房地产服务。2。

Reconstruction expenses for fixed assets leased from other parties

租入固定资产的改建支出

A An enterprise must, when handling taxation on the leased assets, correctly distinguish financial lease from operational lease.

企业在对租赁资产进行税务处理时，须正确区分融资租赁与经营租赁。

Accession to the WTO, China's commitment to real estate is the real estate assets owned or leased services, real estate, high standards do not permit the establishment of wholly foreign-owned enterprises projects, no other restrictions; In a fee or contract basis of the real estate services, limited to the form of joint ventures, allowing foreign-owned majority shares.

我国在加入WTO时对房地产业的承诺是，对于自有或租赁资产的房地产服务，除高标准房地产项目不允许设立外商独资企业外，不作其他限制；在以收费或合同为基础的房地产服务中，仅限于合资企业形式，允许外商拥有多数股权。

For financing lease, it is calculated according to the balance of the taxable income substracting purchasing price of the leased assets, and all income is taxable for operating lease.

A： 在计算应税收入时要区分融资租赁和经营租赁，融资租赁的计税收入要按总收入减去资产的购置价后的余额计算；经营租赁的全部租赁收入都要计税。

More visible WTO commitments and the provisions of CEPA, in the real estate industry, the expansion of the CEPA on Hong Kong's openness Mainland China, such as allowing Hong Kong companies to form solely on the provision of high standards of assets owned or leased real estate services to investment in the form of fees or contracts to provide Mainland-based real estate services.

比较入世承诺和CEPA的规定可见，在房地产业方面，CEPA扩大了我国内地对香港的开放度，如允许香港公司以独资形式在内地提供涉及自有或租赁资产的高标准房地产项目服务，以独资形式在内地提供以收费或合同为基础的房地产服务。

5The leased assets are of a specialized nature that only the lessee can use them without making major modifications.

租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。

The incumbent shall conduct regular onsite audits on end-users, as well as lead repossession and/or remarketing of leased assets in conjunction with the vendor as appropriate.

专员需对承租人的设备使用状况进行定期实地检查，并带领或与供应商协助租赁资产的回收和再销售。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

A historical region of southwest France between the Pyrenees and the Garonne River. The duchy of Aquitaine was joined with France after the marriage of Eleanor of Aquitaine to King Louis VII in1137, but its possession was disputed after her subsequent marriage to Henry II of England.

阿基坦法国西南部一个历史地区，位于比利牛斯山和加隆河之间，在1137年阿基坦的埃莉诺与国王路易斯七世结婚之后阿基坦公国加入法国，但当她再嫁英国亨利二世后，其归属权便受到争议

There are moments when I look at the smiling , happy faces of my expectant staff and wonder how they will cope when confronted by an outraged housemaster along with an unrepentant and recalcitrant bleached blond teenager in 18 years ' time .

有时候，我看着那些满怀期待的员工微笑，幸福的脸，想着当他们遇到一位愤怒的宿舍管理员和一位不知悔改，叛逆，而且将头发染成白色的18岁少年时，他们会如何处理。