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1 lease accounting
Различают капитализируемую аренду ( finance lease - англ.; capital lease - амер.), которая в Великобритании учитывается арендатором (lessee) как приобретенное право собственности на взятое в аренду средство с одновременным признанием обязательств осуществлять в будущем платежи, и оперативную аренду (operating lease), когда арендные платежи показываются как расходы в Отчете о прибылях и убытках (Profit and Loss Account)
Специализированный англо-русский словарь бухгалтерских терминов > lease accounting
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2 finance lease
1) Экономика: аренда активов, финансовый лизинг2) Бухгалтерия: финансируемая аренда, капитализируемая ( долгосрочная) аренда (см. lease accounting - учёт аренды)3) Банковское дело: финансовая аренда, аренда капитала, аренда с полной выплатой, капитальная аренда, капитальный лизинг, лизинг с полной выплатой4) ЕБРР: аренда фондов -
3 operating lease
1) Авиация: взятые в аренду самолёты2) Экономика: краткосрочная аренда, операционная аренда (арендатор несёт расходы по поддержанию оборудования, может вернуть его по желанию)3) Бухгалтерия: текущая аренда, оперативная аренда (см. lease accounting - учёт аренды)4) Банковское дело: аренда на короткий период, аренда на короткий срок, аренда на короткое время, выдача оборудования на прокат для эксплуатации, краткосрочный лизинг, лизинг на короткий период, лизинг на короткий срок, лизинг на короткое время, текущий лизинг5) Деловая лексика: эксплуатация на основе аренды6) Промышленность: операционный лизинг7) ЕБРР: оперативный лизинг, прокат (аренда), сервисный лизинг -
4 finance lease
(см. lease accounting - учет аренды)
Специализированный англо-русский словарь бухгалтерских терминов > finance lease
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5 operating lease
оперативная аренда (см. lease accounting - учет аренды)Специализированный англо-русский словарь бухгалтерских терминов > operating lease
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6 capital lease
1) эк. = capital leasing2) учет арендованное имущество (учитывается в активе баланса как собственное имущество и в пассиве как заемные средства)See:
* * *
капитальная аренда (США): арендный контракт, который действителен в течение по крайней мере 75% срока полезной жизни капитального актива и позволяет арендатору стать его владельцем в конце срока аренды; аренда, которая, согласно инструкции 13 Совета по финансовым учетным стандартам, отражается в балансе как капитальный актив и соответствующее обязательство (обычно когда арендатор получает все права и обязательства по данному имуществу); = financing lease; sales-type lease; см. Financial Accounting Standards Board;* * ** * *. аренда с передачей права собственности (поуплате последнего взноса); аренда с правом выкупа арендуемого имущества; (в конце срока аренды), финансируемая аренда; финансовый лизинг; капитальный лизинг; прямой лизинг; аренда капитальная . Словарь экономических терминов .* * *лизинговая сделка, имеющая характерные черты контракта купли-продажи, а также отвечающая определенным установленным законом критериям -
7 period
nпериод, срок; время
- accrual period
- accounting period
- actual period
- additional period
- adjustment period
- annual accounting period
- apprehensive period
- assessment period
- audit period
- availability period
- average period
- average collection period
- bailout period
- base period
- bidding period
- blocked period
- blocking period
- breaking-in period
- broken period
- budgeting period
- business period
- busy period
- calendar period
- collection period
- collection period on debts
- commissioning period
- commitment period
- comparable period
- compensation period
- consignment period
- contractual period
- convention priority period
- conversion period
- cooling-off period
- credit period
- crediting period
- credit repayment period
- crisis period
- current period
- cycle period
- delivery period
- depression period
- design period
- discount period
- disinflation period
- dispatch period
- drawdown period
- earning period
- economic period
- effective period
- emergency period
- employment period
- erection period
- evaluation period
- execution period
- exhibition period
- expired period
- exploration period
- extended period for filing
- filing period
- financial period
- fiscal period
- fixed period
- fixed assets turnover period
- full period
- grace period
- guarantee period
- guarantee-covered period
- holding period
- idle period
- implementation period
- inaction period
- indefinite period
- indemnity period
- indicated period
- inexpired period
- inflationary period
- installation period
- insurance period
- insured period
- interest period
- interest capitalization period
- interest paying period
- introduction period
- inventory period
- lease period
- leasing period
- licence period
- life period of capital
- loading period
- long period
- long-run period
- maintenance period
- maturity period
- maximum period
- minimum period
- motion period
- negotiation period
- nonextendable period
- normal operating period
- normative period
- observation period
- offering period
- off-season period
- operating period
- operation period
- order period
- organization period
- past period
- payback period
- payment period
- payoff period
- payout period
- payroll period
- peak period
- peak trading period
- peak traffic period
- planned period
- planning period
- policy period
- prior period
- priority period
- probationary period
- processing period
- project period
- projected period
- prolonged period
- qualifying period
- quoted period
- recessionary period
- recoupment period
- recovery period
- redemption period
- reference period
- renewal period
- reorder period
- repayment period
- replenishment period
- reporting period
- repricing period
- reproduction period
- reserve computation period
- reserve maintenance period
- rest period
- revaluation period
- review period
- running period
- running-in period
- run time period
- scheduling period
- service period
- shipping period
- short period
- shutdown period
- slack period
- specified period
- standard period
- standby period
- starting period
- start-up period
- stated period
- statutory period
- subscription period
- succeeding period
- taxable period
- taxation period
- tendering period
- tender validity period
- testing period
- time period
- training period
- transitional period
- trial period
- turnover period
- unemployment period
- usage period
- useful life period
- validity period
- waiting period
- warranty period
- wearout period
- working period
- write-off period
- period for exchange
- period for eligibility for benefits and deductions
- period for making a claim
- period of adjustment
- period of an agreement
- period of availability
- period of cancellation
- period of circulation
- period of consignment
- period of a contract
- period of coupon payments
- period of credit
- period of delay
- period of delivery
- period of designing
- period of dispatch
- period of distribution
- period of employment
- period of encumbrance
- period of execution of a contract
- period of forecast
- period of grace
- period of guarantee
- period of high demand
- period of inflation
- period of insurance
- period of a licence
- period of a licence agreement
- period of limitation
- period of loan repayment
- period of maturity
- period of migration
- period of nonuse
- period of notice
- period of operation
- period of probation
- period of production
- period of recession
- period of reconstruction
- period of recoupment
- period of rehabilitation
- period of repayment
- period of rescheduling
- period of restructuring
- period of service
- period of storage
- period of storing
- period of studies
- period of survey operation
- period of time
- period of training
- period of transition
- period of transportation
- period of turnover
- period of unemployment
- period of upward tendency
- period of upward trend
- period of use
- period of validity
- period of warranty
- period to maturity
- period under report
- period under review
- for a period of
- over a period
- over the period to maturity
- within the prescribed period
- period allowed for appealing
- exceed a period
- extend a period
- grant an additional period
- prolong a period
- prolong a guarantee period
- quote a periodEnglish-russian dctionary of contemporary Economics > period
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8 Act
- Edge Act
См. также в других словарях:
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
Lease Administration — is a department that usually falls under an organization’s real estate department. Lease Administration involves, but not limited to: receiving rents from facilities they own and paying rent for the facilities they lease. It has become an… … Wikipedia
Lease Utilization — A financial ratio that measures how much a company uses leasing arrangements to acquire its fixed assets. Utilization ratios come in two types, which correspond with operating leases and capital leases respectively: operating lease utilization… … Investment dictionary
lease — A contract between the owner of a specific asset, the lessor, and another party, the lessee, allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period … Accounting dictionary
lease — A contract between the owner of a specific asset, the lessor, and another party, the lessee, allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period … Big dictionary of business and management
lease — A legal *contract in which one party (a *lessee) hires an asset from another party (a *lessor) for a *rental charge. In accounting and auditing, leases are often categorized into *capital and *operating leases … Auditor's dictionary
Operating lease — An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquire equipment on a relatively short term basis.… … Wikipedia
Finance lease — is a type of lease the other being an operating lease. A finance lease (highly similar to a capital lease) effectively allows a firm to finance the purchase of an asset, even if, strictly speaking, the firm never acquires the asset. Typically, a… … Wikipedia
Capital Lease — A lease considered to have the economic characteristics of asset ownership. A capital lease would be considered a purchased asset for accounting purposes. An operating lease, on the other hand, would be handled as a true lease, or rental, for… … Investment dictionary
Minimum Lease Payments — The lowest amount that a lessee can expect to make on a lease over its lifetime. Accountants calculate minimum lease payments in order to assign a present value to a lease. The method of calculating minimum lease payments is laid out in the… … Investment dictionary
Synthetic lease — A synthetic lease is a financing structure by which a company structures the ownership of an asset so that * for financial accounting purposes (under pre 2003 U.S. financial accounting rules), the asset is owned by a special purpose entity and… … Wikipedia