多公司結(jié)構(gòu) Multi-company structures

伙伴子公司 Fellow subsidiaries

有效股權(quán) Effective shareholdings

控制股權(quán) Controlling interest

資本報(bào)酬率 Return on capital employed

產(chǎn)權(quán)收益率 Returen on equity

息稅前凈利 Net Profit before interest and tax

應(yīng)收帳款帳齡表 Aging schedule of debtors

認(rèn)股權(quán)發(fā)行 Rights issue

賒銷 Credit sale

租購(gòu) Hire purchase

信用協(xié)議 Credit agreement

會(huì)計(jì)處理 Accounting treatment

經(jīng)營(yíng)性租賃 Operating lease

融資租賃 Finance lease

出租人/承租人 Lesser /lessee

一期(二期)租賃 Primary(secondary)period