在租赁期开始日后,发生下列情形时,本公司按照变动后租赁付款额和修订后的折现率计算的现值重新计量租赁负债,并对相应调整使用权资产的账面价值。使的英语翻译

在租赁期开始日后,发生下列情形时,本公司按照变动后租赁付款额和修订后的

在租赁期开始日后,发生下列情形时,本公司按照变动后租赁付款额和修订后的折现率计算的现值重新计量租赁负债,并对相应调整使用权资产的账面价值。使用权资产的账面价值已调减至零,但租赁负债仍需进一步调减的,本公司将剩余金额计入当期损益。①实质固定付款额发生变动;②保余值预计的应付金额发生变动;③用于确定租赁付款额的指数或比率发生变动;④购买选择权的评估结果发生变化;⑤续租选择权或终止租赁选着权的评估结果或实际行使情况发生变化。
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结果 (英语) 1: [复制]
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After the start of the lease term, when the following circumstances occur, the company remeasures the lease liability based on the present value calculated from the changed lease payment and the revised discount rate, and adjusts the book value of the right-of-use asset accordingly. If the book value of the right-of-use asset has been reduced to zero, but the lease liability still needs to be further reduced, the company will include the remaining amount in the current profit and loss. ①Changes in the actual fixed payment; ②Changes in the expected payable amount of the residual value; ③Changes in the index or ratio used to determine the lease payment; ④Changes in the evaluation result of the purchase option; ⑤Renewal option or termination Changes in the evaluation results or actual exercise of the leasehold ownership rights.
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结果 (英语) 2:[复制]
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After the commencement of the lease period, the Company shall remeasurage the lease liability at the present value calculated at the changed lease payment amount and the revised discount rate, and adjust the book value of the right-to-use assets accordingly. Where the book value of the right-to-use assets has been reduced to zero, but the lease liability still needs to be further reduced, the Company shall add the remaining amount to the current profit and loss. (1) changes in the amount of real fixed payments, (2) changes in the amount of money payable expected to preserve the balance, (3) changes in the index or ratio used to determine the amount of the lease payment, (4) changes in the evaluation results of the right to purchase, and (5) changes in the evaluation results or actual exercise of the option to renew or terminate the lease.
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结果 (英语) 3:[复制]
复制成功!
After the beginning date of the lease term, when the following circumstances occur, the Company re measures the lease liability according to the present value calculated by the changed lease payment and the revised discount rate, and adjusts the book value of the right to use assets accordingly. If the book value of the right to use assets has been reduced to zero, but the lease liabilities still need to be further reduced, the company shall include the remaining amount in the current profits and losses. ① Changes in the actual fixed payment amount; changes in the expected payable amount of residual value; changes in the index or ratio used to determine the lease payment amount; changes in the evaluation result of purchase option; changes in the evaluation result or actual exercise of renewal option or termination option.<br>
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