查询词典 sale and lease-back

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我公司主导产品有 5-1500KW 柴油发电机组，广泛应用于军工、邮电通信、交通水利、油田煤矿、医院、机场、高层建筑、高速公路、工矿企业等重要领域，作为一种理想的质量可靠的应急备用或常用电源。康诚公司主要从事柴油发电机组的生产、销售、租赁及零配件供应的专业公司，从柴油发电机组的生产、销售、租赁到配套工程的设计、实施，从柴油发电机组的正常维护到各种故障的排除，我们都能实现您的需要。

M The reversal or modification on appeal of an authorization under subsection or of this section of a sale or lease of property does not affect the validity of a sale or lease under such authorization to an entity that purchased or leased such property in good faith, whether or not such entity knew of the pendency of the appeal, unless such authorization and such sale or lease were stayed pending appeal.

针对已获批准本条款或项下的资产出售、租赁的上诉被撤销或变更，并不影响善意第三人在该等批准下已经完成的购置或承租资产行为的效力，而不论该等当事人是否获悉上诉程序的终结，除非该等批准及资产出售及租赁在上诉程序中被中止。

Ship sfinanciallease,beingaspecialtrans-action, has the legal nature of sale, finance and lease. It takes finance as its economic nature and bareboat charter its appearance.

船舶融资租赁是一种自成特色的交易，兼具买卖、融资及租赁的法律属性，以融资为其经济实质，以光船租赁为其形式。

According to the Housing Authority's land and resources and market two Department officials explained that this is the sale and lease system to start.

据北京市国土资源和房屋管理局市场二处的负责人解释，这要从销售和租赁制度说起。

This system is a management system about lease and sale of the secondhand houses with three structures, which adopts Delphi 6.0 and the database of SQL SERVER2000 to develop.

本系统是采用Delphi6.0和SQL SERVER 2000数据库开发三层结构的二手房屋租售管理系统。

The direct lease、 financial sub-lease and sale and leaseback transaction are suitable for the medium-and-small enterprises.

金融租赁的方式多种多样，但适应中小企业运用的方式主要有直接租赁、转租赁和回租赁。

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。

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。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。