英汉例句

• the ownership of the leased asset is transferred to the lessee when the term of lease expires;

  在租赁期届满时，租赁资产的所有权转移给承租人。

• in this case, the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).

  对这种情况，计税收入要按总收入（合价外费用）减去出租资产的实际成本后的余额计算。

• the term 「residual value of the asset」 refers to the fair value of the leased asset when the term of lease expires as estimated on the lease inception day.

  资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。

• in the case of the lessee, the present value of the minimum lease payments on the lease beginning date amounts to substantially all of the fair value of the leased asset on the lease beginning date;

  承租人在租赁开始日的最低租赁付款额现值，几乎相当于租赁开始日租赁资产公允价值；

• b. sale e price of the leased asset less the present value of the minimum lease payments.

  在租赁开始时，出租人根据租赁支付的现值作为销售收入，资产的当前价值就是成本，两者之差作为利润。 。

• if there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.

  能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。

• in the case of the lessee, the present value of the minimum lease payments on the lease inception date amounts to substantially all of the fair value of the leased asset on the lease inception date;

  承租人在租赁开始日的最低租赁付款额现值，几乎相当于租赁开始日租赁资产公允价值；

• a. sale e price of the leased asset plus the present value of the minimum lease payments.

  在租赁开始时，出租人根据租赁支付的现值作为销售收入，资产的当前价值就是成本，两者之差作为利润。 。