中小企业融资的英文文献.docx
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中小企业融资的英文文献.docx
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中小企业融资的英文文献
中小企业融资的英文文献
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Thedefinitionofleasefinancing
Financeleases(FinancialLeasing)alsoknownastheEquipmentLeasing(EquipmentLeasing),ormodernleasing(ModernLeasing),andisessentiallytransferownershipoftheassetsofallormostoftherisksandrewardsofthelease.Theultimateownershipofassetstobetransferred,ormaynottransfer.
Itreferstothespecificcontentofthelesseetothelessorundertheleaseobjectandthespecificrequirementsofthesupplierselection,vendorfinancingtopurchaserentalproperty,andtheuseofleasedtoalessee,thelesseetothelessortopayinstalmentsrent,theleasetermleaseownershipofobjectsbelongingtothelessorofall,thetenanthastherighttousetheleaseditems.Termexpired,andfinishedthelesseetopayrentundertheleasecontractfinancingtofulfilobligationsinfull,leasingobjectsthatvestingownershipofallthelessee.Despitethefinanceleasetransactions,thelessorshavetheidentityofthepurchaseofequipment,butthesubstantivecontentofthepurchaseofequipmentsupplierssuchasthechoiceofthespecificrequirementsoftheequipment,theconditionsofthepurchasecontractnegotiationsbythelesseeenjoyandexercise,lesseeleasingobjectisessentiallythepurchaser.,Isafinanceleaseextensionofloansandtradeandtechnologyupdatesinthenewintegratedfinancialindustry.Becauseofitsextensionofloansandcombinationoffeatures,thereisaprobleminleasingcompaniescanrecycling,treatmentofleasing,andsothefinancingfortheenterprisecreditandsecuredthemainrequirement,itisverysuitableforSMEfinancing.Inaddition,theleasingofsheetfinancing,notreflectedinthefinancialstatementsoftheenterpriseliability,doesnotaffectthecreditstatusofenterprises.Thismulti-channelfinancingneedsofSMEsintermsofitisverybeneficial.
Leasingandfinancingleaseofatraditionalnatureofthedifferenceis:
traditionalleasetothetenantleasingtheuseofobjectsofthetimerent,andfinanceleasefinancingcoststothetenantoccupyingthetimeofrental.Themarketeconomydevelopstoacertainstageandtheadaptationofastrongfinancing,inthe1950sintheUnitedStateshaveanewtypeoftrading,asitadaptedtotherequirementsofmoderneconomicdevelopment,inthe60to70therapiddevelopmentintheworld,andtodayhasbecomeabusinessupdateequipmentoneofthemainmeansoffinancing,knownasthe"sunriseindustry."Chinaintheearly1980saftertheintroductionofthisoperationalmodalitiesforover10yearshasbeentherapiddevelopment,comparedwithdevelopedcountries,theadvantagesofleasingisfarfrombeingplayedout,themarketpotentialishuge.
[Edit]themaincharacteristicsoftheleasing
Themaincharacteristicsoftheleasingis:
theownershipofobjectsasleasingisthelessorinordertocontroltheriskofthetenantrentreimbursementtakenaformofownership,at
theendofthecontractcouldeventuallybetransferredtothelessee,theleasepurchaseitemsfromleasepeoplechoose,maintenancefromthetenantresponsibleforthelessortoprovidefinancialservicesonly.Rentcalculationprinciplesare:
toleasethelessorobjectsbasedonthepurchaseprice,occupiedbythelesseetothelessoroffundsbasedontime,accordingtoamutuallyagreedrentalrates.Itisessentiallydependentonthetraditionalleasingfinancialtransactions,isaspecialkindoffinancialinstruments.
[Edit]thetypeofleasefinancing
1.Simplefinancinglease
Financingleaseisasimple,bythelesseechoosetopurchasetherentalproperty,thelessorontheleaseprojectthroughriskassessmentaftertherentalleasetothelesseetheuseofobjects.Throughouttheleaseperiodthelesseedoesnotenjoytherighttousethetitle,andisresponsibleforrepairandmaintenanceofleasingobjects.Thelessor'sleaseisgoodorbadthingwithoutanyliability,equipmentdepreciationinthetenantside.
2.Leveragedleasefinancing
Leveragedleasingpracticessimilartosyndicatedloans,isaspecializedleasingto
large-scaleprojectswiththetaxbenefitsofleasefinancing,mainlyledbyaleasingcompanyasatrunk,andfortheleaseofaverylargeprojectfinancing.Firstsetupaleasingcompanyfromtheoperationofthemaininstitutions-aproject-basedfundmanagementcompanysetupprojectstoprovidemorethan20%ofthetotalamountoffunds,andtheremainingpartwasthemainsourceoffundsbanksandsocialabsorbidleidlefunds,theuseof100percentenjoylowtaxbenefits"intheeightBo"leveragefortheleasingprojectlargeamountoffunds.Theremainingfinancingandleasingpracticesarebasicallythesame,butbecauseofthecomplexityofthecontractcoversawiderangeandevengreater.Ascanenjoytaxbenefits,operatingnorms,comprehensivebenefits,andrecoveryofrentsafe,low-cost,andaregenerallyusedforaircraft,ships,communicationsequipmentandlargecompletesetsofequipmentleasefinancing.
3.CommissionedbytheFinancialLeasing
Isawaytohavethefundsorequipmententrustedtonon-bankfinancialinstitutionsinthefinancinglease,thelessorisalsothefirstclient,thesecondisthetrusteeofthelessoratthesametime.Thelessortoaccepttheclient'smoneyorleaseofthesubjectmatter,accordingtotheclient'swrittenbytheclientdesignatedforthelesseeoftheleasingbusiness.Inthesubjectoftheleasetermleaseofthepropertyoftheclient,thelessoronlycharges,nottotakerisks.Suchleasingcommissionedamajorcharacteristicisnottoleasetherighttooperatetheenterprise,"bytheright"business.E-commerceisontheleasebyleaserentalasabusinessplatform.
Thesecondisthelessororlesseecommissionedbytheleasepurchaseofathirdperson,thelessorunderthecontracttopaythepurchaseprice,alsoknownascommissionedbytheleasepurchasefinancing.
4.Projectfinanceleasing
Lesseetoprojecttheirownpropertyandtoensureefficiency,andthelessorsignedafinanceleasecontract,thelessortothelesseeofthepropertyandotherprojectswithoutrecoursetotheproceeds,wecanonlyrentchargedtotheproject'scashflowandprofitabilitytodetermine.Theseller(thatisleasinggoodsmanufacturers)throughtheirholdingleasingcompaniestopromotetheirproductsinthisway,andexpandmarketshare.Communicationsequipment,medicalequipment,transportationequipment,oreventherighttooperatehighwaycanbeusedthisway.Others,includingthereturnofleasing,alsoknownassaleandleasebackfinancingleasing;financingtoleasing,alsoknownasthefinancingtoleasing.
[Edit]theriskofleasefinancing
Financeleasesfromtheriskofmanyuncertainfactors,ismultifacetedandinterrelated,inthefullunderstandingoftheoperationalactivitiesofthecharacteristicsofvariousriskscanbecomprehensive,scientificanalysisofriskstoformulatecorrespondingmeasures.Theriskoffinancingleasingmaincategoriesasfollows:
(1)productmarketrisks.Inthemarketenvironment,regardlessofthefinancinglease,loanorinvestment,aslongasthefundsusedtopurchaseequipmentortocarryouttechnologicaltransformation,firstofall,shouldconsiderleasingequipmentproductsmarketrisks,whichneedtoknowtoselltheproducts,marketsharerateandoccupancy,producttrendsinthedevelopmentofthemarket,theconsumptionstructureandthementalityoftheconsumersandconsumptioncapacity.Ifthesefactorsarenotfullyunderstand,thesurveyarenotcareful,andmayincreasethemarketrisk.
(2)financialrisks.Fortheleasingofafinancialnature,financialrisksthroughouttheentirebusinessactivities.Thelessor,thebiggestriskisthatthelesseeisalsorentcapacity,ithasadirectimpactontheoperationofleasingcompaniesandsurvival,therefore,theriskofalsorentfromtheprojectbegan,itshouldbecauseforconcern.
Currencyalsohaverisks,especiallyinternationalpayments,methodsofpayment,paymentdate,time,theremittancechannelsandmeansofpaymentoptionsimproperly,willincreasetherisk.
(3)Traderisk.Fortheleasingofatradeproperties,therisksoftradenegotiationstoordersfromtheacceptancetestingthereisarisk.Themerchandisetradeinthemoderndevelopmentofarelativelycomplete,thecommunityisalsosupportingtheestablishment
ofcorrespondinginstitutionsandpreventivemeasures,suchasaletterofcredit,transportinsurance,commodityinspection,commercialarbitrationandtheriskofcreditcounselinghavetakenprecautionsandremedialmeasures,butbecausepeople'sawarenessandunderstandingoftherisksofdifferentdegrees,andsomemeansofacommercialnature,coupledwiththeinexperienceofthemanagementofenterprisesandotherfactors,alloftheseinstrumentshavenotbeenused,makingtraderiskstillexists.
(4)technicalrisks.Oneofthebenefitsofleasefinancingbeforeotherenterprisesistheintroductionofadvancedtechnologyandequipment.Intheactualcourseoftheoperation,oradvancedtechnology,advancedtechnologyismature,maturetechnologyforthelegalrightsandinterestsofothers,isanimportantriskatechnicalreasons.Serious,duetotechnicalproblemssothatequipmentinastateofparalysis.Otherrisksincludetheeconomicenvironment,forcemajeure,andsoon.
[Edit]theaccountingtreatmentofleasefinancing
[Edit],thetenantontheaccountingtreatmentofleasefinancing
1,thestartoftheleaseaccountingtreatment
Atthestartofthelease,thetenantwillusuallybethestartoftheleaserentalassetsintheoriginalbookvalueoftheminimumleasepaymentsandthepresen
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