英语翻译融资租赁又称为租赁融资,是一种交易方式,指出租人根据承租人的请求,向承租人指定的出卖人,按承租人同意的条件,购买承租人指定的资本货物,并以出租人保留租赁物的所有权和收

Question

英语翻译
融资租赁又称为租赁融资,是一种交易方式,指出租人根据承租人的请求,向承租人指定的出卖人,按承租人同意的条件,购买承租人指定的资本货物,并以出租人保留租赁物的所有权和收取租金为条件,在租赁合同期内将该资本货物的占有、使用和收益权转让给承租人.它不是买卖或分期付款,因为标的物的所有权不转移.不是借款,因为标的物是资本货物不是货币.不是借款中的抵押,因为目标的物属于出租人所有.融资租赁集融资、融物、贸易多重职能.设备供应商通过融资租赁,促进企业产品销售,提高企业的竞争力.承租企业通过融物实现融资,完成企业的技术进步,推动制造业的发展.
本文首先从税务差理论、债务替代理论、代理成本与破产成本理论等基础理论对融资租赁进行了较为详细的定量分析；其次是具体的对融资租赁的财务风险的产生原因进行分析和分类总结；最后提出来几点防范融资租赁财务风险的对策和建议.

Answer 1

Also known as lease financing lease financing, is a way to trade, refers to the lessor according to the lessee, the request to the lessee designated by the lessee agrees to seller, the conditions, buy the lessee designated capital goods, and to the lessor retain ownership of the lease item to collect the rent for conditions, and on the lease contract period of the capital goods to possess, use and usufruct transfer to the lessee. It is not sell or installment, because the title to the subject matter is not transferred. Not borrowing, because the subject matter is capital goods not money. Not the mortgage, because the mesh borrowing subject matter all belong to the lessor. Financing lease financing, combining the content, integrating trade multiple functions. Equipment suppliers through finance lease, promote enterprise product sales, will enhance the enterprise the competitive ability. Leased enterprise through melting content realize financing, complete enterprise progress of technology, promote the development of the manufacturing industry.
This paper from the tax differential theory, debt alternative theory, agency cost and bankruptcy cost theory of financing lease on the fundamental theories is detailedly quantitative analysis; Second is specific to the financing lease of the financial risk analysis of causes and classification summaries; Finally some financing lease brought out of the financial risk prevention countermeasures and Suggestions.