banking 2.2leases 租赁

,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,Assignment,P42-43,1 B,2 D,3 C,4 A,5 A,6 C,7 D,1,Assignment,P47-48,1 syndicate,2 borrows,3 lend,4 issues,5 disadvantaged,6 arrange,7 restrict,2,Revision,Terms explanation,Secured loans / balance sheet,/current liabilities / income statement,Words translation,GAAP 联合贷款,BSC 流动资产,Integrated capital market 有形资产,Collateral 折旧,Default 运营成本,Loan covenant 债权人,Consolidated financial statement 资产净值,Affiliate 预计现金流量,3,Todays task,P53 task 2,P60 task 2,P68 task 1,Assignment P61 task3,4,P68 task 1,Leasing,A lease is a contract to allow full use, but not ownership, of real estate, equipment, for a specified term and for a specified rent. The lessor is the owner who leases out the property or products to the lessee.,When a lessee wants to lease real estate, equipment or other things, he may have his considerations. He may want to save his up-front capital.,For a lessor, leasing is business. He may make a good profit if he runs it well. Of course, he may lose money like in any other businesses.,5,