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关于模具的外文文献

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关于模具的外文文献

这种塑料注射过程是重要的制造方法之一,聚合物,它提供了高维稳健的产品,低廉生产周期和成本。对最终产品质量的影响的问题之一是气体在模具灌浆期发生entrapments。一般来说,在模具残留气体通过排气However疲惫,对通风系统的依赖复杂的模具设计。此外,在一定条件下,很难融入模具的排气系统。现在这个问题,可避免使用透水钢模具制造模具或插入。透水钢,模腔中气体产生,可通过微用尽孔的模具和排气系统直接是不必要的了。此外,模具的结构和设计变得简单,而排气和吸气功能得以保留。许多研究人员都被吸引了透水金属的形成,测量和应用。张,研究了制备多孔温压铁的影响,并通过高分子聚合物产生铁多孔透水。 NORMITUS,调查了部分合金和合金元素和压实对杨氏模量和泊松比烧结低合金钢ZHANG不同成分prealloyedpowders压力,选择了通过改变碳酸氢铵产生多孔镍钛形状记忆合金,形成梯度孔隙率的影响碳酸氢铵的加入量。林,分析了烧结工艺参数与压实对不锈钢多孔金属过滤性能压力的影响。周,调查对孔隙率,孔隙度的形成,原因和连接压力的影响,在金属多孔材料孔隙。不过,虽然是非常透气钢制造塑料注塑模具,如何取得适当的透水钢,应用到塑料注射处理它,并保留二次加工后的渗透还没有得到很好的研究十分重要。在这项工作中,透水钢种,得到了控制压缩和烧结工艺。这些过程的详细情况载于第2条。第3演示了这种材料的实验,通过宏观,微观金相和扫描电子显微镜(SEM)照片的渗透性。由于大多数塑料二次加工注塑模具的要求,不同加工方法对多孔材料渗透率的影响,并给出在第3。在第4,模具的渗透集一起使用,使真正的塑料注塑件注射。各部分的高品质进一步验证了良好的透气性和通风透气钢这一功能。(翻译的~)

希望采纳Ishwar G, M Engineering Science And Application Design for Belt Conveyors [M] India,2002GEMABelt Conveyyors for Bulk Materials(Fifth Edtion) [M]USA: The Conveyor Equipment Manufacturers Assciation,Golka K,Bolliger G,Vasili C Belt conveyors: Principles for calculation and [M] Australia: Southwood Press Pty Ltd, 2007

摘 要冲压模具在实际工业生产中应用广泛。在传统的工业生产中,工人生产的劳动强度大、劳动量大,严重影响生产效率的提高。随着当今科技的发展, 工业生产中模具的使用已经越来越引起人们的重视,而被大量应用到工业生产中来。冲压模具的自动送料技术也投入到实际的生产中,冲压模具可以大大的提高劳动生产效率,减轻工人负担,具有重要的技术进步意义和经济价值。本文对冷冲压技术的分类、特点及发展方向作了简略概述;论述了冲压零件的形成原理、基本模具结构与运动过程及其设计原理;对典型的冲压件模具进行了设计:大直径三通管冲压复合模设计解决了大直径三通管的加工难题、带有浮动凸凹模的拉伸冲孔复合模设计、适力压边式落料拉伸切边复合模设计、消音器后补碗落料、拉深、冲孔、翻边复合模设计、一模两件落料拉伸冲孔翻边复合模设计、环形弯曲件的模具设计、铰链卷圆成形工艺及模具设计、半自动送料切角装置设计、滑板式送料拉深、冲孔、翻边模设计实现自动送料、长管多孔冲模设计、带凸缘台阶方盒形零件拉深模和盒形件侧壁小孔翻孔模。冲压模具的设计充分利用了机械压力机的功用特点,在室温的条件下对坯件进行冲压成形,生产效率提高,经济效益显著。本文介绍的模具实例结构简单实用,使用方便可靠,对类似工件的大批量生产具有一定的参考作用。by the way,这个英语有许多chinglish呢

关于盈利模式的文献

郑淑蓉 试论我国商务网站的赢利模式经济问题,2003蒋水林 电子商务盈利模式日趋成熟 人民邮电,2005吴琦 电子商务代表网站及业务模式分析 通信世界,2007年第01期罗小芳,祝美芳,龚舒 电子商务网站盈利模式研究[J] 时代经贸,(11):183-185尹茂宝 门户网站盈利模式研究[J] 商场现代化,2006(11):235-236彼特·莫拉斯著,冯雷译盈利模式,北京:社会文献出版社,2003倪娟 电子商务盈利模式分析[D]南京:南京理工大学,2005王召义 电子商务网站规划与管理大众商务,(3):147赵鹤芹 电子商务网站的收入、成本与效益分析 特区经济,(5):211孙志伟、张文秋我国电子商务网站盈利模式分析经济论坛,(6):166-169王坚电子商务企业物流成本控制研究商,(4)

关于服装的外文文献

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关于融资的外文文献

研究中小企业融资要参考的英文文献英文图书和期刊类文献:[1]Allen NBerger,Gregory FUdell,“Relationship Lending and Lines of Credit inSmall FirmFinance,”Journal of Business,V68,(1995),351-381.[2]Aghion,P,Incomplete contracts approach to financial contracting,Review ofEconomics Studies,1992,V59,p473-494.[3]Albertode,M&JulioPDeterminants of capital structure:new evidencefrom Spanish Panel data[J]Journal of Corporate Finance,2001,(7):77-99.[4]ANBerger,NHMiller,MAPetersen,RGRajan,JCStein,2001,“DoesFunction Follow Organizational Form?Evidence from the Lending Practices ofLarge and Small Banks”,Board of Governors of Federal Reserve SystemWorking Paper.[5]Azam,JP,BBiais,MDia and CMInformal and Formal Credit Marketsand Credit Rationing in Cote D’Ivoire,Oxford Review of Economic Policy,2001,17(4),520-[6]Bernanke,BS,MGInside the Black Box:The Credit Channel ofMonetary Policy Transmission[J]Journal of EconomicPerspectives,1995,(9);27-48.[7]Barbosa,E&Moraes,C,Determinants of the Firm’s Capital Structure:theCase of the Very Small Enterprises,Working Paper from Econpapers,2003,366-358。[8]Barton,SL&Gordon,PJCorporate strategy and capital structure[J]Strategic Management Journal,1988,9:623-632.[9]Baxter,ND&Cragg,JGCorporate choice among long-term financinginstruments[J]Review of Economics and Statistics,1970,(52):225-235.[10]Berger,AN,Udell,GF,RelationshipLending andLinesof Credit in SmallFirm Finance[J],Journal ofBusiness,1995,68,351—382.[11]Berger,AN,Udell,and GFThe Economics of Small Business Finance:The Roles of Private Equity and Debts Markets in the Financial GrowthCycle[J]Journal of Banking and Finance,1998,22(6):613-673.137[12]Berger and Udell,Small Business Credit Availability and RelationshipLending:The Importance of Bank Organizational Structure[J],EconomicJournal,2002,112(447)L:32-[13]Booth,Laurence,Varouj Aivazian,Asli Demirguckunt&Vojislav MCapital structures in developing countries[J]Journal of Finance,2001,(56):87-130.[14]Bradley,M,Jarrell,GA,&Kim,EHOn the existence of an optimal capitalstructure:theory and evidence[J]Journal of Finance,1984,(39):857-[15]Brander,JA&Lewis,TROligopoly and financial structure:the limitedliability effect[J]American Economic Review,1986,(76):956-970.[16]Chang CCapital structure as optimal contract[J]North American Journalof Economics and Finance,1999,(10):363-385.[17]Cole,R·A·,Goldberg,L·G·&White,L·J·Cookie-cutter versus character:Themicro structure of small business lending by large and small banks[J]·Journalof Financial and Quantitative Analysis,2004,39,pp227-[18]Collins,JM&Sekely,WSThe relationship of headquarters country andindustry classification to financial structure[J]Financial Management,1983,(3):45-51.[19]David FScott,John DMIndustry Influence on Financial Structure[J]Financila Management,Spring,1975,67-73.[20]DeAngelo,H&Masulis,ROptimal capital structure in corporate and PersonalTJournal of Financial Economics,1980,(8):3-29.[21]Durand,David,1952,Cost of Debt and Equity Funds for Business:Trends andProblems of Measurement,Conference on Research in Business Finance,National Bureau of Economic Research,New York,p215-247.[22]Eli Schwartz and J Richard ASome Surrogate Evidence inSupport of the Concept of Optimal Financial Structure[J]Journal of F22(1):10-18.[23]Enunza,VRDeterminants of financial structure in the central Americancommon market[J]Financial Management,1979,(3):72-77.[24]Fama,E&Jensen,MCAgeney Problem and residual Journal of Lawand Economics,1983,(26):327-349.[25]Frank MZ,GoyalVKTesting the Pecking Order Theory of Capital S138Journal of Financial Economics,67:217-248,[26]Gilson,STansaction cost and capital structure choice:evidences fromfinancially distressed firms[J]Journal of finance,1997,(52):161-195.[27]Grossman,S&Hart,OCorporate financial structure and managerial inincentives[J]In McCall,JEThe economic of information uncertainty[M]Chicago:University of Chicago Press,1982:107-137.[28]Hall,G,Hutchinson,P&Michaelas,NIndustry effects on the determinantsof unquoted SMEs’capital structure[J]International Journal of the Economicsof Business,2000,(7):297-312.[29]Harris,M&Raviv,AThe theory of capital structure[J]Journal of Finance,1991,(46):297-355.[30]Jensen,M&Meckling,WTheory of the firm:managerial behavior,agencycost and capital structure[J]Journal of Financial Economics,1976,3(l):305-360.[31]Jordan,J,Lowe,J&Taylor,PStrategy and financial policy in UK small firms[J]Journal of Business Finance and Accounting,1998,(25):1-27.[32]Jose Lopez-Gracia&Cristina Aybar-AAn empirical approach to thefinancial behavior of small and medium sized companies[J]Small BusinessEconomics,2000,14(l):55-63.[33]Kane,A,Marcus,AJ&McDonald,RLHow big is the tax advantage todebt[J]Journal of Finance,1984,(39):841-853.[34]Kester C WCapital and ownership structure:A comparison of United Statesand Japanese manufacturing corporations[J]FinancialManagement,1986(15):5-[35]Kim W S,Sorensen E HEvidence on the impact of the agency costs of debt incorporate debt policy[J]Journal of Financial and Quantitative Analysis,1986,21:131-[36]Lee RIndustry and Size as Debt Ratio Determinants in ManufacturingInternationally[J]Financial Management,,2002(5),67-78.[37]Long,M&Maltiz,LThe investment-financing nexus:some empiricalevidence[J]Midland Corporate Finance Journal,1985,(3):53-59.[38]Marsh,PThe choice between equity and debt:an empirical study[J]Journal ofFinance,1982,(37):121-144.139[39]Mcmillan,J,Woodruff,CInterfirm Relationships and Informal Credit inVietnam[J]Quaterly Journal of Economics,1999,114(4):1285-1320.[40]Mian,S,and CWSAccounts Receivable Management Policy:Theoryand Evidence,Journal of Finance,1992,47:169-[41]Ming fang Li&Roy LSEnvironmental dynamism,capital structure andinnovation:an empirical test[J]The International Journal of OrganizationalAnalysis,2002,(10):169-179.[42]Modigliani,F&Miller,MHThe cost of capital,corporation finance and thetheory of investment[J]American Economic Review,1958(58),261-297.[43]Mreton HMDebt&TThe Journal of Finance,VXXXII,N2,May 1977,261~275.[44]Myers,SC,Determinants of corporate borrowing[J].Journal of FinancialEconomics5,1977,146-75.[45]Myers,SThe capital structure puzzle[J]Journal of Finance,1984,39(3):575-.[46]Myers,S&Majlu,NCorporate financing and investment decisions whenfirms have information that investors do not have[J]Journal of FinancialEconomics,1984,13(l):187-221.[47]Ng,Chee ,JKSmith,RISEvidence on the Determinants of CreditTerms Used in Interfirm Trade[J]Journal of Finance,1999,(54);1109-1129.[48]Petersen,MAand RGRThe Benefits of Lending Relationships:Evidence from Small Business Data,the Journal of Finance,1994,XLIX,3-[49]Petersen,MAand RGRTrade Credit:Theories and Evidence,theReview of Financial Studies,1997,VNo 3,661-[50]Piero SThe Works and Correspondence ofDavid Ricardo:Volume 1[M]Cambridge:AtThe University Press,1951.[51]Rajan,RG&Zingales,LWhat do we known about capital structure?Someevidence from international data[J]Journal of Finance,1995,(l):1421-1461.[52]RobertM Bowen,et 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Automatically translated text: The definition of lease financing Finance leases (Financial Leasing) also known as the Equipment Leasing (Equipment Leasing), or modern leasing (Modern Leasing), and is essentially transfer ownership of the assets of all or most of the risks and rewards of the The ultimate ownership of assets to be transferred, or may not It refers to the specific content of the lessee to the lessor under the lease object and the specific requirements of the supplier selection, vendor financing to purchase rental property, and the use of leased to a lessee, the lessee to the lessor to pay instalments rent, the lease term lease ownership of objects belonging to the lessor of all, the tenant has the right to use the leased Term expired, and finished the lessee to pay rent under the lease contract financing to fulfil obligations in full, leasing objects that vesting ownership of all the Despite the finance lease transactions, the lessors have the identity of the purchase of equipment, but the substantive content of the purchase of equipment suppliers such as the choice of the specific requirements of the equipment, the conditions of the purchase contract negotiations by the lessee enjoy and exercise, lessee leasing object is essentially the , Is a finance lease extension of loans and trade and technology updates in the new integrated financial Because of its extension of loans and combination of features, there is a problem in leasing companies can recycling, treatment of leasing, and so the financing for the enterprise credit and secured the main requirement, it is very suitable for SME In addition, the leasing of sheet financing, not reflected in the financial statements of the enterprise liability, does not affect the credit status of This multi-channel financing needs of SMEs in terms of it is very Leasing and financing lease of a traditional nature of the difference is: traditional lease to the tenant leasing the use of objects of the time rent, and finance lease financing costs to the tenant occupying the time of The market economy develops to a certain stage and the adaptation of a strong financing, in the 1950s in the United States have a new type of trading, as it adapted to the requirements of modern economic development, in the 60 to 70 the rapid development in the world, and today has become a business update equipment one of the main means of financing, known as the "sunrise " China in the early 1980s after the introduction of this operational modalities for over 10 years has been the rapid development, compared with developed countries, the advantages of leasing is far from being played out, the market potential is [Edit] the main characteristics of the leasing The main characteristics of the leasing is: the ownership of objects as leasing is the lessor in order to control the risk of the tenant rent reimbursement taken a form of ownership, at the end of the contract could eventually be transferred to the lessee, the lease purchase items from lease people choose, maintenance from the tenant responsible for the lessor to provide financial services Rent calculation principles are: to lease the lessor objects based on the purchase price, occupied by the lessee to the lessor of funds based on time, according to a mutually agreed rental It is essentially dependent on the traditional leasing financial transactions, is a special kind of financial [Edit] the type of lease financing Simple financing lease Financing lease is a simple, by the lessee choose to purchase the rental property, the lessor on the lease project through risk assessment after the rental lease to the lessee the use of Throughout the lease period the lessee does not enjoy the right to use the title, and is responsible for repair and maintenance of leasing The lessor's lease is good or bad thing without any liability, equipment depreciation in the tenant Leveraged lease financing Leveraged leasing practices similar to syndicated loans, is a specialized leasing to large-scale projects with the tax benefits of lease financing, mainly led by a leasing company as a trunk, and for the lease of a very large project First set up a leasing company from the operation of the main institutions - a project-based fund management company set up projects to provide more than 20% of the total amount of funds, and the remaining part was the main source of funds banks and social absorb idle idle funds, the use of 100 percent enjoy low tax benefits "in the eight Bo" leverage for the leasing project large amount of The remaining financing and leasing practices are basically the same, but because of the complexity of the contract covers a wide range and even As can enjoy tax benefits, operating norms, comprehensive benefits, and recovery of rent safe, low-cost, and are generally used for aircraft, ships, communications equipment and large complete sets of equipment lease Commissioned by the Financial Leasing Is a way to have the funds or equipment entrusted to non-bank financial institutions in the financing lease, the lessor is also the first client, the second is the trustee of the lessor at the same The lessor to accept the client's money or lease of the subject matter, according to the client's written by the client designated for the lessee of the leasing In the subject of the lease term lease of the property of the client, the lessor only charges, not to take Such leasing commissioned a major characteristic is not to lease the right to operate the enterprise, "by the right" E-commerce is on the lease by lease rental as a business The second is the lessor or lessee commissioned by the lease purchase of a third person, the lessor under the contract to pay the purchase price, also known as commissioned by the lease purchase Project finance leasing Lessee to project their own property and to ensure efficiency, and the lessor signed a finance lease contract, the lessor to the lessee of the property and other projects without recourse to the proceeds, we can only rent charged to the project's cash flow and profitability to The seller (that is leasing goods manufacturers) through their holding leasing companies to promote their products in this way, and expand market Communications equipment, medical equipment, transportation equipment, or even the right to operate highway can be used this Others, including the return of leasing, also known as sale and leaseback financing leasing; financing to leasing, also known as the financing to [Edit] the risk of lease financing Finance leases from the risk of many uncertain factors, is multifaceted and interrelated, in the full understanding of the operational activities of the characteristics of various risks can be comprehensive, scientific analysis of risks to formulate corresponding The risk of financing leasing main categories as follows: (1) product market In the market environment, regardless of the financing lease, loan or investment, as long as the funds used to purchase equipment or to carry out technological transformation, first of all, should consider leasing equipment products market risks, which need to know to sell the products, market share rate and occupancy, product trends in the development of the market, the consumption structure and the mentality of the consumers and consumption If these factors are not fully understand, the survey are not careful, and may increase the market (2) financial For the leasing of a financial nature, financial risks throughout the entire business The lessor, the biggest risk is that the lessee is also rent capacity, it has a direct impact on the operation of leasing companies and survival, therefore, the risk of also rent from the project began, it should be cause for Currency also have risks, especially international payments, methods of payment, payment date, time, the remittance channels and means of payment options improperly, will increase the (3) Trade For the leasing of a trade properties, the risks of trade negotiations to orders from the acceptance testing there is a The merchandise trade in the modern development of a relatively complete, the community is also supporting the establishment of corresponding institutions and preventive measures, such as a letter of credit, transport insurance, commodity inspection, commercial arbitration and the risk of credit counseling have taken precautions and remedial measures, but because people's awareness and understanding of the risks of different degrees, and some means of a commercial nature, coupled with the inexperience of the management of enterprises and other factors, all of these instruments have not been used, making trade risk still (4) technical One of the benefits of lease financing before other enterprises is the introduction of advanced technology and In the actual course of the operation, or advanced technology, advanced technology is mature, mature technology for the legal rights and interests of others, is an important risk a technical Serious, due to technical problems so that equipment in a state of Other risks include the economic environment, force majeure, and so [Edit] the accounting treatment of lease financing [Edit], the tenant on the accounting treatment of lease financing 1, the start of the lease accounting treatment At the start of the lease, the tenant will usually be the start of the lease rental assets in the original book value of the minimum lease payments and the present value of the lower of the two leased assets as recorded value of the minimum lease payments as a long-term payables recorded value, and the difference between the two records is not recognised financing However, if the assets of the leasing assets of the enterprise small proportion of the total, the tenant may be the start of the lease in the minimum lease payment records of assets and long-term rent This time, the "proportional" not usually refers to fixed assets financed by leasing the lessee total assets total less than 30% (including 30%) Under such circumstances, rent for the financing of long-term assets and the determination of the amount due, the tenant may, at its option, which can be used minimum lease payments, and can also be used leasing assets in the original book value of the minimum lease payments and the present value of the two in the Then what "leasing the original book value of assets" refers to the start of the lease rental, as reflected in the accounts, the book value of the leased Lessee in the calculation of the minimum lease payments at the current value, if the lessor that the interest rate implicit in the lease, the lessor should be used as the interest rate implicit in the discount rate, otherwise, shall be stipulated in the lease contract interest rate as the discount rate If the lessor's interest rate implicit in the lease and rental rates stipulated in the contract are not available, it should be used over the same period interest rates on bank loans as the discount Which is implicit in the lease rates, in the inception of the lease, the minimum lease payments and the present value of the unsecured portion of the residual value of the current value of assets and equivalent to the original book value of the discount 2, the initial direct costs of the accounting treatment Initial direct costs refer to the lease negotiations and the signing of the lease agreement occurred in the course of the lease can be directly attributable to the cost of the Lessee in the initial direct costs usually have stamp duty, commission, attorney fees, travel expenses, such as the costs of Lessee in the initial direct costs should be recognised as an expense in the current Accounts for its handling: debit "management fees" and other subjects, credited to "bank" and other 3, no finance charge assessed In the finance lease, the lessee to the lessor to pay the rent, include the repayment of principal and interest in two Lessee to pay rent, on the one hand to reduce long-term payables, on the other hand, while not confirmed by the leasing costs for a certain method to confirm the current financing costs, the first rent (that is, initially matching each rental payment) Under the circumstances, the lease term is the first phase of rent paid no interest, should only reduce the long-term payments, not to confirm the current financing Not sharing in the finance costs, the lessee should be used to calculate certain According to the guidelines, the lessee can be used in real interest rates, the straight-line method can also be used and the number of years of combined In using the effective interest method, in accordance with the inception of the lease is a lease assets and liabilities are recorded based on the value of different financing costs assessment rate options are also No finance charge assessed specific divided into the following types: (1), leasing assets and liabilities to a minimum lease payments accounted for the present value of value to the investor and the interest rate implicit in the lease for the discount Under such circumstances, investors should be the interest rate implicit in the lease for the assessment (2), leasing assets and liabilities to a minimum lease payments for the present value of recorded value, and to lease contract provides for the interest rate as the discount In such circumstances, should be stipulated in the lease contract as the rate of assessment (3), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist residual value guarantees and preferential purchase right to In such circumstances, should be re-calculation of the cost-sharing rate Financing cost-sharing rate refers to the inception of the lease, the minimum lease payments equal to the present value of lease assets in the original book value of the discount In the lessee or related to the leased asset residual value of the third-party security situation, and the similar, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reduced to (4), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist guaranteed residual value, but there is preferential option to In such circumstances, should be re-calculation of the cost-sharing rate At the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reduced to (5), leasing assets and liabilities to the original book value of the leased asset value accounted for, and the existence of the lessee guaranteed residual Under such circumstances, the cost-sharing should be re-financing Related to the lessee or third parties on the residual value of leased assets as security has been provided or not at the end of the lease renewal and to pay a penalty of circumstances, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reduced to the guaranteed residual value, or to be paid by the Lessee shall pay each of the rent shall be the amount of rent paid, debit "long-term payables - to finance leases," subjects, credited to "bank" subjects, if payment of rent, which includes compliance costs, At the same time debit should be "manufacturing costs", "management fees" and other At the same time should be recognized in accordance with the current amount of the finance charge, debit "financial costs" subjects, credited the "no finance charge" 4, the leased asset depreciation Provision Tenants should finance the lessee Provision for depreciation of fixed assets, should address two main issues: (1), depreciation policy Provision for asset depreciation, lease, the tenant should be its own assets Provision line depreciation If the lessee or third parties relating to the leased asset security has been provided, should be credited for the amount of depreciation on fixed assets, and the inception of the lease accounting residual value after deducting the value of the If the lessee or third parties relating to the leased asset residual value of the security has been provided, the total amount of depreciation should be credited for the start of the lease value of fixed assets (2), the depreciation period Identify the leased asset depreciation period, should be in accordance with the lease If reasonable certainty that the lessee at the end of the lessee will obtain ownership of the leased asset, the lessee can be identified with all of the assets of the remaining useful life, and should therefore be the start of the lease to lease the remaining useful life of assets as depreciation period; If you can not reasonably determine whether the lease to the lessee at the end of the lease ownership of the assets to be made to the lease period and the remaining useful life of the leased asset in the shorter of the two as the depreciation 5, the accounting treatment of compliance costs Many types of compliance costs, rent for the financing of fixed assets improved expenditure, technical advice and service charges, fees should be increased staff training credited to the extension of sharing costs, debit "long-term prepaid expenses," and "accrued expenses" , "manufacturing costs", "management fees" and other subjects, the fixed assets regular maintenance, insurance, can be directly charged to expense in the current period, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank deposits, "wait until the 6, or the accounting treatment of rent Since the rent or the amount of uncertainty, unable to adopt a rational approach to its system for sharing, in the actual event, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank" and other 7, at the end of the lease accounting treatment At the end of lease, the tenant on the lease is usually the disposition of the assets of three circumstances: (1), the return of the leased Debit "long-term payables - to finance leases," and "accumulated depreciation" subjects, credited "fixed assets - fixed assets financed by leasing all" (2), renewable lease concession If the lessee to exercise the right to choose renewable concession, the lease shall be deemed to have been made the presence of the corresponding accounting If no expiry of renewal, to the lessor under the lease contract to pay a penalty, debit "operating expenses" subjects, credited to "bank" and other (3), stay purchase the leased In the lessee enjoy preferential purchase right to choose, purchase price paid, debit "long-term payables - to finance lease," credited "bank" and other subjects at the same time, will be fixed assets from "all fixed assets financed by leasing" Details Details of the other subjects into 字数太多,翻译另答~~~~~~

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