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General accounting
Use this category for general accounting terms.
Industry: Accounting
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General accounting
資本租賃
Accounting; General accounting
租賃協定,以滿足四個條件的任何一個: (1) 租賃,租賃資產的產權轉讓給承租人。(2) 租約包含一個討價還價的購買選擇。(3) 租期是 75%或更多的租賃資產的估計使用壽命。(4) 租賃付款額的現值是 90%或更多的租賃資產的市場價值。 ...
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