多公司結構 Multi-company structures

伙伴子公司 Fellow subsidiaries

有效股權 Effective shareholdings

控制股權 Controlling interest

資本報酬率 Return on capital employed

產(chǎn)權收益率 Returen on equity

息稅前凈利 Net Profit before interest and tax

應收帳款帳齡表 Aging schedule of debtors

認股權發(fā)行 Rights issue

賒銷 Credit sale

租購 Hire purchase

信用協(xié)議 Credit agreement

會計處理 Accounting treatment

經(jīng)營性租賃 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