多公司结构 Multi-company structures

伙伴子公司 Fellow subsidiaries

有效股权 Effective shareholdings

控制股权 Controlling interest

资本报酬率 Return on capital employed

产权收益率 Returen on equity

息税前净利 Net Profit before interest and tax

应收帐款帐龄表 Aging schedule of debtors

认股权发行 Rights issue

赊销 Credit sale

租购 Hire purchase

信用协议 Credit agreement

会计处理 Accounting treatment

经营性租赁 Operating lease

融资租赁 Finance lease

出租人/承租人 Lesser /lessee

一期(二期)租赁 Primary(secondary)period