租赁内含利率
- 网络interest rate implicit in the lease;interest rate implicit in lease
租赁内含利率-
租金不分摊共同海损未担保余值的金额大小决定了租赁内含利率的大小，并影响着未实现融资收益的分配。
The amount of the non-guarantee remaining sum determines the internal rate of the lease , and it affects the distribution of the unfulfilled financing income as well .
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以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。
The financing incomes for subsequent periods shall be recognized on the basis of the revised net investment in the lease and the recalculated implicit interest rate .