※ 引述《sunrisefail (Let me go home)》之銘言： : 有幾個 Lease 部分的基本觀念想請教一下大家 : 這部分讀愈多愈搞不清楚… : Lease payment 和 Lease expense不同之處 : Lease expense = Interest expense + Depreciation expense capital lease : 那Lease payment 呢 operating lease : 資本租賃帳上如何同時認列資產和負債 : 是認列為流動資產和流動負債嗎 It's depreciated on the income statement as fixed-assets : Throughput和 Take or pay看了英文解釋之後還是模模糊糊的 : 有沒有人能在這兩個名詞上下比較清楚的定義呢 約定在一段時間內分期付錢給對方,可能是買原料或投資設備 這代表未來一段時間內會有固定的cash outflow(類似debts) 但是不會被記載在balance sheet : 還有兩者之間的差別為何 : Operating Lease 是Off-balance sheet 的一種嗎 ya : 上述的幾個問題希望有好心人能在百忙之中抽空回答一下 : 謝謝 -- "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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