※ 引述《sunrisefail (Let me go home)》之铭言： : 有几个 Lease 部分的基本观念想请教一下大家 : 这部分读愈多愈搞不清楚… : Lease payment 和 Lease expense不同之处 : Lease expense = Interest expense + Depreciation expense capital lease : 那Lease payment 呢 operating lease : 资本租赁帐上如何同时认列资产和负债 : 是认列为流动资产和流动负债吗 It's depreciated on the income statement as fixed-assets : Throughput和 Take or pay看了英文解释之後还是模模糊糊的 : 有没有人能在这两个名词上下比较清楚的定义呢 约定在一段时间内分期付钱给对方,可能是买原料或投资设备 这代表未来一段时间内会有固定的cash outflow(类似debts) 但是不会被记载在balance sheet : 还有两者之间的差别为何 : Operating Lease 是Off-balance sheet 的一种吗 ya : 上述的几个问题希望有好心人能在百忙之中抽空回答一下 : 谢谢 -- "We have to understand the possible and positive relation between technology, culture and politics. They are not enemies. Tech is more than work and money. Culture is more than just some temples or paintings. Politics is not owned by the politicians or the media manipulation channels." ---Geert Lovink --

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