If the lease term exceeds twenty years, the portion of the lease term beyond the initial twenty year period is invalid.

超過二十年的，超過部分無效。

Article 18 On the beginning date of the lease term, a lessor shall recognize the sum of the minimum lease receipts on the lease beginning date and the initial direct costs as the entering value in an account of the financing lease values receivable, and record the unguaranteed residual value at the same time.

第十八條在租賃期開始日如何免费在线观看黄色视频，出租人應當將租賃開始日最低租賃收款額與初始直接費用之和作為應收融資租賃款的入賬價值3Dh色视频在线播放，同時記錄未擔保余值

Article 32Where a sale and leaseback transaction is determined as an operating lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to the lease payments in light of the proportion of the lease payments during the lease term.

第三十二條售后租回交易認定為經營租賃的，售價與資產賬面價值之間的差額應當予以遞延一级毛在线，并在租賃期內按照與確認租金費用相一致的方法進行分攤免费va欧美高清不卡一区在线，作為租金費用的調整。

initial lease term：初始的租期

初始租賃期限的屆滿expiration of the initial lease term | 初始的租期initial lease term | 儲備金reserves

expiration of the initial lease term：初始租賃期限的屆滿

expertise專長 | expiration of the initial lease term初始租賃期限的屆滿 | exposure to residual asset value所承擔的資產殘值風險

lease rod：分絞棒,分經棒

lease reed 分絞筘 | lease rod 分絞棒; 分經棒 | lease term 租賃期間; 租期