杠杆租赁

因此研究杠杆租赁具有重要的现实意义。本文共分四章。

So the study of leveraged lease has important practical meanings .

杠杆租赁融资的财务分析

Financial analysis of leveraged lease financing

从上世纪30年代开始，通过几十年的实践运用，产生了杠杆租赁、生产支付、BOT等一些通用的融资模式。

After several ten year 's development since 1930 's , The Project Financing has brought forth the mode of'leveraged leasing ' , ' Production Payment ' , ' Build-operate-transfer ' , etc.

在所有解决这个问题的方法之中，杠杆租赁可起到无可替代的作用。

Among all of the solutions to solve this problem , leveraged lease plays an unmatched role .

杠杆租赁是上世纪六十年代首先在美国发展起来的一种最高级、最复杂的租赁形式。

Leveraged lease , originated from the United states in1960s , is one of the best and the most complicated leases .

为企业经营者进行某项交易时，更好地了解杠杆租赁的经济特征，制定决策提供帮助。

When enterprise 's operators carry on a certain trade , we could understand the leveraged lease economic attributes better and even offer help in order to make decision .

在租赁公司进行大型的资金密集型设备租赁时，杠杆租赁较其他租赁方式更为保险更为优越，因此越来越受到有关当事人的青睐。

Leveraged lease is utilized by more and more parties related because it is better and safer than any other kinds of leases when the leasing company carries on leasing some capital-condensed equipments .

外商投资融资租赁公司可以通过各种方式开展融资租赁业务，包括直接租赁、转租赁、回租、杠杆租赁、信托租赁和联合租赁。

The foreign invested financial leasing company may undertake its financial leasing business by adopting various forms , including direct lease , sublease , leaseback , leverage lease , Trust lease and joint lease .