Glossary entry (derived from question below)
français term or phrase:
location-acquisition
anglais translation:
(BrE: small-scale) hire purchase; (large-scale) finance leasing
Added to glossary by
Adrian MM. (X)
Jun 19, 2016 23:35
7 yrs ago
11 viewers *
français term
location-acquisition
français vers anglais
Affaires / Finance
Finance (général)
Financial report.
This document comes from a financial report from France. The term comes from report on "cash flows".
The term comes from under the title "échéancier du principal de la dette en M€". Then the term below- (y compris location-acquisition).
Then the graph below.
Many thanks.
The term comes from under the title "échéancier du principal de la dette en M€". Then the term below- (y compris location-acquisition).
Then the graph below.
Many thanks.
Proposed translations
(anglais)
4 +3 | (BrE: small-scale) hire purchase; (large-scale) finance leasing | Adrian MM. (X) |
4 | capital lease | Francois Boye |
4 | finance lease [obligations] | rkillings |
2 | Leasing | Chakib Roula |
Change log
Jun 24, 2016 16:44: Adrian MM. (X) Created KOG entry
Proposed translations
+3
6 heures
Selected
(BrE: small-scale) hire purchase; (large-scale) finance leasing
Hire purchase in the UK a.k.a. buying e.g. household appliances, pushbikes or lawn mowers on the 'never-never'.
Superseded up to 40 years ago by fancy 'finance leasing' (US. capital lease) of company etc. equipment.
Both forms have an option to buy at the end.
Superseded up to 40 years ago by fancy 'finance leasing' (US. capital lease) of company etc. equipment.
Both forms have an option to buy at the end.
Example sentence:
What is a 'Hire Purchase' A hire purchase is a method of buying goods through making installment payments over time. The term hire purchase originated in the U.K., and is similar to what are called "rent-to-own" arrangements in the United States.
4 KudoZ points awarded for this answer.
2 heures
Leasing
Suggestion
2 heures
capital lease
http://www.businessdictionary.com/definition/capital-lease.h...
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Note added at 1 day16 hrs (2016-06-21 15:52:42 GMT)
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Fixed-term (and usually non-cancelable) lease that is similar to a loan agreement for purchase of a capital asset on installments. The lessor's services are limited to financing the asset, the lessee pays all other costs including insurance, maintenance, and taxes. Capital leases are regarded as essentially-equivalent to a sale by the lessor, and a purchase by the lessee (even though the title remains with the lessor). Therefore, leased assets must be capitalized and shown in the lessee's balance sheet as a fixed asset with a corresponding non-current liability (lease payable).
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Note added at 1 day16 hrs (2016-06-21 15:52:42 GMT)
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Fixed-term (and usually non-cancelable) lease that is similar to a loan agreement for purchase of a capital asset on installments. The lessor's services are limited to financing the asset, the lessee pays all other costs including insurance, maintenance, and taxes. Capital leases are regarded as essentially-equivalent to a sale by the lessor, and a purchase by the lessee (even though the title remains with the lessor). Therefore, leased assets must be capitalized and shown in the lessee's balance sheet as a fixed asset with a corresponding non-current liability (lease payable).
Peer comment(s):
neutral |
AllegroTrans
: so the ST is about one single lease? I do not think so// the point is that using "lease" suggests that you are referring to one single lease and not to "leasing" which is the term describing the operation.
12 heures
|
what's the point?
|
6 jours
finance lease [obligations]
The context appears to be a breakdown of what the reporting entity *owes* and when amounts are due. It's the lessee reporting, not the lessor. And for purposes of accounting, hire-purchase transactions are classified as finance leases (as opposed to operating leases); it doesn't matter how the lessor describes them.
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