经营租赁的资本化及其对公司财务比率的影响中英文外文文献翻译.doc

本科毕业设计（论文） 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 标题：Capitalization of Operating Lease and Its Impact on Firms Financial Ratios 作者：NunungNuryani， Tan ThingHeng， NadyaJuliesta 期刊：Procedia - Social and Behavioral Sciences，第211卷，268-276 年份：2015 原文 Capitalization of Operating Lease and Its Impact on Firms Financial Ratios NunungNuryani， Tan ThingHeng， NadyaJuliesta Abstract This study aims to examine determinants of operating lease policies (i.e. financial constraint, asset value, growth, and firms size), and the impact of constructive capitalisation of operating lease towards companys financial ratios. The finding shows that all determinants except financial constraints influence operating lease policies but most of operating leases is explained by factors other than the economic determinants. To restrict the abuse of operating lease that mislead users of financial statements, then operating lease should be capitalized. This study also finds that operating lease capitalization significantly impacts firms financial ratios which are useful in decision making. Keywords： Operating Lease Policies，Financial Constraint，Assets Value and Financial Ratios Abstract This study aims to examine determinants of operating lease policies (i.e. financial constraint, asset value, growth, and firm’s size), and the impact of constructive capitalisation of operating lease towards company’s financial ratios. The finding shows that all determinants except financial constraints influence operating lease policies but most of operating leases is explained by factors other than the economic determinants. To restrict the abuse of operating lease that mislead users of financial statements, then operating lease should be capitalized. This study also finds that operating lease capitalization significantly impacts firm’s financial ratios which are useful in decision making. Keywords: Operating Lease Policies; Financial Constraint; Assets Value and Financial Ratios Introduction The rapid growth o