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Leasing
租赁
Types of Lease
租赁的类型
• Operating lease
经营租赁
– Short-term contract
– 短期合同
– Not expected to last for the entire useful life of the asset
– 预计不会持续整个使用寿命的资产
– Finance house bears the risk of ownership
– 财务房子承担所有权风险
• Finance lease
• 融资租赁
– The finance provider expects to recover the full cost (or almost the full cost) of the equipment, plus interest, over the period of the lease
– 融资提供者预期收回设备的全部费用（或几乎全部费用），加上利息，在租赁期内
– No right of cancellation or termination
– 没有权利取消或中止
– The lessee will to bear the risks and rewards that normally go wit h ownership
– 承租人将要承担的风险和报酬通常与所有权
– The lessee is responsible for maintenance, insurance, repairs and absolescense
– 承租人负责维修，保险，维修
– A primary and a secondary period
– 初级和次级期间
http://www.ukassignment.org/dxygassignment/
Advantages of leasing
租赁的优点
• Advantages listed for hire purchase also apply to leasing: small initial outlay, certainty, available when other finance sources are not, fixed-rate finance and tax relief
• 租购上市的优点同样适用于租赁：初始费用小，确定性，可当其他融资来源，固定利率融资和税收减免
• For operating leases transfer of obsolescence risk
• 对于经营租赁的产品过时的风险转移
• Tax rules
• 税务规则
– Finance leases have to be ‘capitalised’ to bring them on to the balance sheet
– 融资租赁有'资本化'，要送他们的资产负债表
– The asset is depreciated
– 资产折旧
– The liability is reduced
– 减少负债
– Depreciation and interest are both deducted as expenses
– 折旧和利息都作为费用扣除
Off-balance sheet financing
资产负债表外融资
Bills of exchange
汇票
Acceptance credits
承兑信贷
Trade Debtor Management
贸易应收账款管理
• Trade debtor trade-off
• 贸易应收账款的权衡
• Credit policy
• 信贷政策
• Assessing credit risk
• 评估信贷风险
• Agreeing terms
• 同意条款
• Collecting payment
• 代收代缴
• Integration with other disciplines
• 与其他学科的整合
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