1、Leaders: provincial agricultural work Conference held in XX, which is our concern and love, will greatly promote XX agricultural and rural economic development. First of all, I am representing XX municipal party Committee and Government, extend a warm welcome to the attending leaders! XX has been gi
2、ven support and assistance to the province of agriculture, provincial agricultural Office, and expressed heartfelt thanks to all the friends! below, I XX with a brief report. A basic XX of XX municipality located (cities, omitted). One is the superior ecological environment. XX blue, clear, green, w
3、ater, air, 70% of land in the territory is covered with forests, grasslands, wetlands and waters, built 7 thousands of square kilometers of the total area of nature reserves. Within major industrial pollution sources, air quality at the national level, national levels, water quality, soil pollution,
4、 “pure land“ reputation, was heralded by the United Nations environmental officials “the most suitable place for human survival.“ Second, the enrichment of natural resources. A total area of more than 5 million mu of arable land (which owned 1.53 million acres), the annual grain output of more than
5、2 million tons and is located in the internationally recognized gold “cattle“, there should be more than 400,000 acres of grazing grassland, developing animal husbandry conditions; a total area of 4.1 million acres of forest land, rich in precious wood such as pine, ash, yellow pineapple, standing t
6、imber volume of more than 26 million cubic meters. Forest Xia has hundreds of species precious wildlife, more than 200 more species precious herbs, annual Super thousand tons of wild mushroom and reserves Super 100,000 tons of mountain dish; nectar plant throughout, can bee 100,000 group, is China “
7、bee of Xiang“, and national Northeast black bee reserves and important of bee products production base; can using water 2.5 billion cubic metres, should be fishing water 460,000 acres, rich big salmon, and “three spent five Luo“, North cold water specialty fish; found and proved reserves of mineral
8、resources has 36 species. Third, geopolitical advantages. XX open midpoint is located in the eastern part of the province along the border, 264 km long border, with national road passenger and freight transport port, built on the border between China and Russia has the largest permanent boundary Riv
9、er Bridge, running at full capacity the annual cargo capacity of up to 2.6 million tons. Russia two (HABA and Marina), two cities (Iman and Lesozavodsk) is the Russian Far East in developed areas. Lesozavodsk is only 8 km from XX port corresponding to the port of markovo, Lu Rinuo station is one of
10、three railway marshalling yards in the far East, the far East-Siberian railway and a parallel road runs through the pass. By rail and road, to the North by HABA capital Khabarovsk, the Russian hinterland, radiation in the CIS and Eastern European countries; to the South through the port of Vladivost
11、ok and the nahuo card on the sea, to reach South Korea, Japan and other Pacific Rim countries and regions. Four is rich in tourism resources. XX tourist resources types, many attractions, beautiful scenery of the Sino-Russian border-river-wusuli River, a famous treasure island, known as the “Orienta
12、l Maginot line“ of the Japanese invading army Tiger underground fortress ruins, General Chi融资租赁分类及案例一、 融资租赁一般原理（一）融资租赁的定义企业会计准则第 21 号租赁中，定义融资租赁为实质上转移了与资产所有权有关的风险和报酬的租赁。租赁资产的所有权最终可能转移，也可能不转移。其中，风险是指由于资产技术陈旧、生产能力闲置等造成的损失；报酬是指资产在其有效使用年限内带来的收益，以及因资产升值或处置所实现的收益。凡是符合以下一条或者数条标准的租赁，就应认定为融资租赁。（1） 在租赁期届满时，租赁资
13、产的所有权转移给承租人（2） 承租人有购买租赁资产的选择权，所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值，因而在租赁开始日就可以合理确定承租人将会行使这种选择权。（3） 租赁期占租赁资产尚可使用年限的大部分。但是，如果租赁资产在开始租赁前已使用年限超过该资产全新时可使用年限的大部分，则该条标准不适用。（4） 承租人在租赁开始日的最低租赁付款额现值，几乎相当于租赁开始日租赁资产的公允价值；出租人在租赁开始日的最低租赁收款额现值，几乎相当于租赁开始日租赁资产的公允价值。（5） 租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。Leaders: provincial agricu
14、ltural work Conference held in XX, which is our concern and love, will greatly promote XX agricultural and rural economic development. First of all, I am representing XX municipal party Committee and Government, extend a warm welcome to the attending leaders! XX has been given support and assistance
15、 to the province of agriculture, provincial agricultural Office, and expressed heartfelt thanks to all the friends! below, I XX with a brief report. A basic XX of XX municipality located (cities, omitted). One is the superior ecological environment. XX blue, clear, green, water, air, 70% of land in
16、the territory is covered with forests, grasslands, wetlands and waters, built 7 thousands of square kilometers of the total area of nature reserves. Within major industrial pollution sources, air quality at the national level, national levels, water quality, soil pollution, “pure land“ reputation, w
17、as heralded by the United Nations environmental officials “the most suitable place for human survival.“ Second, the enrichment of natural resources. A total area of more than 5 million mu of arable land (which owned 1.53 million acres), the annual grain output of more than 2 million tons and is loca
18、ted in the internationally recognized gold “cattle“, there should be more than 400,000 acres of grazing grassland, developing animal husbandry conditions; a total area of 4.1 million acres of forest land, rich in precious wood such as pine, ash, yellow pineapple, standing timber volume of more than
19、26 million cubic meters. Forest Xia has hundreds of species precious wildlife, more than 200 more species precious herbs, annual Super thousand tons of wild mushroom and reserves Super 100,000 tons of mountain dish; nectar plant throughout, can bee 100,000 group, is China “bee of Xiang“, and nationa
20、l Northeast black bee reserves and important of bee products production base; can using water 2.5 billion cubic metres, should be fishing water 460,000 acres, rich big salmon, and “three spent five Luo“, North cold water specialty fish; found and proved reserves of mineral resources has 36 species.
21、Third, geopolitical advantages. XX open midpoint is located in the eastern part of the province along the border, 264 km long border, with national road passenger and freight transport port, built on the border between China and Russia has the largest permanent boundary River Bridge, running at full
22、 capacity the annual cargo capacity of up to 2.6 million tons. Russia two (HABA and Marina), two cities (Iman and Lesozavodsk) is the Russian Far East in developed areas. Lesozavodsk is only 8 km from XX port corresponding to the port of markovo, Lu Rinuo station is one of three railway marshalling
23、yards in the far East, the far East-Siberian railway and a parallel road runs through the pass. By rail and road, to the North by HABA capital Khabarovsk, the Russian hinterland, radiation in the CIS and Eastern European countries; to the South through the port of Vladivostok and the nahuo card on t
24、he sea, to reach South Korea, Japan and other Pacific Rim countries and regions. Four is rich in tourism resources. XX tourist resources types, many attractions, beautiful scenery of the Sino-Russian border-river-wusuli River, a famous treasure island, known as the “Oriental Maginot line“ of the Jap
25、anese invading army Tiger underground fortress ruins, General Chi租赁协议是所有权是否发生转移否租赁期满时是否存在溢价购买权是否租赁期经济寿命的75% 否融资租赁是 是租赁付款额现值公允价值的90%经营租赁和融资租赁的区别是否具备融资功能项目 经营租赁 融资租赁当事人 出租人，承租人 出租人，承租人和供货商承租人的目的 短期、临时使用 中长期融资投资决策权 出租人 承租人维修保养服务 出租人 供货商或承租人自己租金与投资回收之间的关系一次非全额清偿通过多次租赁回收投资 一次全额清偿出租人的风险 资产风险 承租人信用风险期末租赁物件
26、的处理方式 退租 退租或廉价购买、续租中途可否解约 可以 不可以会计处理 不纳入承租人资产负债表经营性租赁不列入承租人的固定资产和负债，租金列费用支出；资本性租赁列承租人的固定资产和长期应付款，租金税前支出（二）融资租赁的项目流程1、相互沟通，双向选择。（1）合作各方对融资租赁的内涵达成共识；（2）建立一个完整的产业链运作模式，与所有合作方签订合作协议，为今后的运作做Leaders: provincial agricultural work Conference held in XX, which is our concern and love, will greatly promote XX
27、 agricultural and rural economic development. First of all, I am representing XX municipal party Committee and Government, extend a warm welcome to the attending leaders! XX has been given support and assistance to the province of agriculture, provincial agricultural Office, and expressed heartfelt
28、thanks to all the friends! below, I XX with a brief report. A basic XX of XX municipality located (cities, omitted). One is the superior ecological environment. XX blue, clear, green, water, air, 70% of land in the territory is covered with forests, grasslands, wetlands and waters, built 7 thousands
29、 of square kilometers of the total area of nature reserves. Within major industrial pollution sources, air quality at the national level, national levels, water quality, soil pollution, “pure land“ reputation, was heralded by the United Nations environmental officials “the most suitable place for hu
30、man survival.“ Second, the enrichment of natural resources. A total area of more than 5 million mu of arable land (which owned 1.53 million acres), the annual grain output of more than 2 million tons and is located in the internationally recognized gold “cattle“, there should be more than 400,000 ac
31、res of grazing grassland, developing animal husbandry conditions; a total area of 4.1 million acres of forest land, rich in precious wood such as pine, ash, yellow pineapple, standing timber volume of more than 26 million cubic meters. Forest Xia has hundreds of species precious wildlife, more than
32、200 more species precious herbs, annual Super thousand tons of wild mushroom and reserves Super 100,000 tons of mountain dish; nectar plant throughout, can bee 100,000 group, is China “bee of Xiang“, and national Northeast black bee reserves and important of bee products production base; can using w
33、ater 2.5 billion cubic metres, should be fishing water 460,000 acres, rich big salmon, and “three spent five Luo“, North cold water specialty fish; found and proved reserves of mineral resources has 36 species. Third, geopolitical advantages. XX open midpoint is located in the eastern part of the pr
34、ovince along the border, 264 km long border, with national road passenger and freight transport port, built on the border between China and Russia has the largest permanent boundary River Bridge, running at full capacity the annual cargo capacity of up to 2.6 million tons. Russia two (HABA and Marin
35、a), two cities (Iman and Lesozavodsk) is the Russian Far East in developed areas. Lesozavodsk is only 8 km from XX port corresponding to the port of markovo, Lu Rinuo station is one of three railway marshalling yards in the far East, the far East-Siberian railway and a parallel road runs through the
36、 pass. By rail and road, to the North by HABA capital Khabarovsk, the Russian hinterland, radiation in the CIS and Eastern European countries; to the South through the port of Vladivostok and the nahuo card on the sea, to reach South Korea, Japan and other Pacific Rim countries and regions. Four is
37、rich in tourism resources. XX tourist resources types, many attractions, beautiful scenery of the Sino-Russian border-river-wusuli River, a famous treasure island, known as the “Oriental Maginot line“ of the Japanese invading army Tiger underground fortress ruins, General Chi好准备。 （3）通过租赁经纪人或者厂商、经销商寻
38、找项目，或者自己开发市场；（4）了解承租人的基本需求；（5）递交租赁申请书；（6）潜在承租人提供需要的必要资料，了解潜在承租人的基本条件。2、项目初评。租赁公司根据承租人提交的租赁申请书及相关资信材料，通过电话交谈、实地考察等多种调查方式，了解租赁项目的基本情况，考察租赁项目所在地的工作环境和社会环境、财务状况、企业资信等重要情况，通过与审核标准的对比，进行简便估算，对项目进行初评。3、项目审批。通过对租赁项目的调查及项目初评情况，从多方面因素进行综合分析，全面评价项目的风险和可行性，决定项目的取舍。4、项目策划。如项目通过，合作各方进行洽谈，对租赁项目进行策划。包括：（1）确定策划整体思路；
39、（2）确认参与合作的各方；（3）合作各方的风险责任；（4）合作各方的利益分配；（5）租赁模式的选择与确定5、合同签约。租赁公司办理租赁物件的购置手续，签订租赁合同、购货合同等。6、履约管理。供货商提供交货及售后服务，承租人为租赁物件办理保险，并承担缴付租金等义务。至租赁期限届满后，根据租赁合同的约定对租赁物件进行处置。（三）融资租赁的风险管理Leaders: provincial agricultural work Conference held in XX, which is our concern and love, will greatly promote XX agricultural
40、 and rural economic development. First of all, I am representing XX municipal party Committee and Government, extend a warm welcome to the attending leaders! XX has been given support and assistance to the province of agriculture, provincial agricultural Office, and expressed heartfelt thanks to all
41、 the friends! below, I XX with a brief report. A basic XX of XX municipality located (cities, omitted). One is the superior ecological environment. XX blue, clear, green, water, air, 70% of land in the territory is covered with forests, grasslands, wetlands and waters, built 7 thousands of square ki
42、lometers of the total area of nature reserves. Within major industrial pollution sources, air quality at the national level, national levels, water quality, soil pollution, “pure land“ reputation, was heralded by the United Nations environmental officials “the most suitable place for human survival.
43、“ Second, the enrichment of natural resources. A total area of more than 5 million mu of arable land (which owned 1.53 million acres), the annual grain output of more than 2 million tons and is located in the internationally recognized gold “cattle“, there should be more than 400,000 acres of grazin
44、g grassland, developing animal husbandry conditions; a total area of 4.1 million acres of forest land, rich in precious wood such as pine, ash, yellow pineapple, standing timber volume of more than 26 million cubic meters. Forest Xia has hundreds of species precious wildlife, more than 200 more spec
45、ies precious herbs, annual Super thousand tons of wild mushroom and reserves Super 100,000 tons of mountain dish; nectar plant throughout, can bee 100,000 group, is China “bee of Xiang“, and national Northeast black bee reserves and important of bee products production base; can using water 2.5 bill
46、ion cubic metres, should be fishing water 460,000 acres, rich big salmon, and “three spent five Luo“, North cold water specialty fish; found and proved reserves of mineral resources has 36 species. Third, geopolitical advantages. XX open midpoint is located in the eastern part of the province along
47、the border, 264 km long border, with national road passenger and freight transport port, built on the border between China and Russia has the largest permanent boundary River Bridge, running at full capacity the annual cargo capacity of up to 2.6 million tons. Russia two (HABA and Marina), two citie
48、s (Iman and Lesozavodsk) is the Russian Far East in developed areas. Lesozavodsk is only 8 km from XX port corresponding to the port of markovo, Lu Rinuo station is one of three railway marshalling yards in the far East, the far East-Siberian railway and a parallel road runs through the pass. By rai
49、l and road, to the North by HABA capital Khabarovsk, the Russian hinterland, radiation in the CIS and Eastern European countries; to the South through the port of Vladivostok and the nahuo card on the sea, to reach South Korea, Japan and other Pacific Rim countries and regions. Four is rich in tourism resources. XX tourist resources types, many attractions, beautiful scenery of the Sino-Russian border-river-wusuli River, a famous treasure island, known as the “Oriental Maginot line“ of the Japanese invading army Tiger underground fortress ruins, General Chi由于资产所有权
