文章基本信息

标题：EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS
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作者：Tulvinschi Mihaela Chiriţă Irina
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of the lease contract. In this article is analyzed the impact held by diminishing the unguaranteed residual value on the financial position and results of the lessor in the finance lease contracts.
关键词：lease, residual value, accountancy estimation, lessor, lessee.