Created by: wxsimon
Number of Blossarys: 2
English (EN) Fixed-term (and usually non-cancelable) lease that is similar to a loan agreement for purchase of a capital asset on installments. The lessor's services are limited to financing the asset, the lessee pays all other costs including insurance, maintenance, and taxes. Capital leases are regarded as essentially-equivalent to a sale by the lessor, and a purchase by the lessee (even though the title remains with the lessor). Therefore, leased assets must be capitalized and shown in the lessee's balance sheet as a fixed asset with a corresponding non-current liability (lease payable).
满足以下四个标准中的任何一个的租赁协议：（1）租赁转让予承租人，租赁资产的所有权。 （2）租赁包含购买价。 （3）在租赁期内，租赁资产的预计可使用年限是75％或以上。 （4）租赁付款额的现值是90％或以上的租赁资产的市场价值。
The amount of a company's net income for each share of its outstanding common stock.
又称每股税后利润、每股盈余，指税后利润与股本总数的比率。它是测定股票投资价值的重要指标之一，是分析每股价值的一个基础性指标，是综合反映公司获利能力的重要指标，它是公司某一时期净收益与股份数的比率。
Paying off a debt in regular installments over a period of time.
某一无形资产账面价值的系统性减少。与适用于工厂资产和自然资源消耗的折旧一样，只是摊销适用于无形资产。
The sequence of accounting activities performed during an accounting period.
The relationship between assets, liabilities and ownership interest.
