rightscale融資

Ⅰ 雲計算的20個基本定義和8大特點指得是什麼

雲計算的20個基本定義

Markus Klems
雲計算是一個囊括了開發，負載平衡，商業模式，以及架構的時髦詞，是軟體業的未來模式（Software 10.0），或者簡單地講，雲計算就是以 Internet 為中心的軟體。

Reuven Cohen
雲計算是一種基於 Web 的服務，目的是讓用戶只為自己需要的功能付錢，同時消除傳統軟體在硬體，軟體，專業技能方面的投資。雲計算讓用戶脫離技術與部署上的復雜性而獲得應用。

Jeff Kaplan
雲計算這個詞將在未來的一到兩年內將炙手可熱，人們會依此實現虛擬化並重造 IT 應用，創造出基於服務的業務模式。

Douglas Gourlay
雲計算指的是一個大的宏圖，基本上說，就是讓用戶透過 Internet 訪問技術服務，現在，我每次登陸 Facebook 或搜索航班，事實上都是在使用雲計算。

Praising Gaw
雲計算就是新的 Web2.0，一種既有技術上的市場綻放。就象以前人們在自己的網站上放一點 ajax 就宣稱自己是 Web2.0 一樣，雲計算是一個新的流行詞。

積極的一面是，Web2.0 最終抓住了主流眼球，同樣，雲計算概念最終也會改變人們的思想，最終爆發出各種各樣的概念，託管服務，ASP，網格計算，軟體作為服務，平台作為服務，任何東西作為服務。

Damon Edwards
雲計算還有很多令人費解的東西，然而不必如此復雜，只有三種服務是基於「雲」的，SaaS，PaaS 和雲計算平台。

Brian de Haaff
從消費者的角度看，SaaS 是雲計算的一種，然而行業內的人必須明白這到底是什麼意思。簡單說，雲計算就是SaaS的升華。

Ben Kepes
雲模式的初衷是讓硬體層的消費象按需計算，按所需存儲空間那樣進行，而為了讓雲模式帶來更多力量，我們需要在整個應用架構中，在一個虛擬的環境中實現配製，部署，服務。

Kirill Sheynkman
我曾經和客戶這樣比喻雲計算，我們可以把雲計算比作「雲廚」，我是一家的廚師，負責一家人的飯食，如果我的孩子想吃義大利食物，我就或做或訂義大利飯給他，這些東西可能每天都變。拿我們的 Data Center 3.0 來說，你可以決定你的應用程序是在本地運行，還是在別的其它數據中心運行，如果發現資源不夠，你也可以中途改變主意。事實上，基於自動化管理，你可以實時改變。

Omar Sultan
雲計算就是為一些需要動態改變的需要訪問資源與服務。應用和服務請求的資源來自「雲」，而不是固定的有形的實體。雲就是一些可以自我維護和管理的虛擬資源。

Kevin Hartig
雲是一個龐大的資源池，你按需購買；雲是虛擬化的；雲可以象自來水，電，煤氣那樣計費。

Jan Pritzker
雲計算是用戶友好的網格計算。

Trevor Doerksen
雲計算的意思是，外包的，用多少買多少的，各取所需的，一些來自 Internet 的東西。Thorsten von Eicken要想討論圍繞著雲計算這個概念的問題，我們需要在一個歷史背景中進行，看看雲計算的先驅者，他們所遇到的問題，會給我們一些指引，以避免同樣的問題。

Paul Wallis
關於雲計算的分布，我們可以借用金字塔模型。處於頂端的是那些只需要用戶關心這是什麼的一些應用，如 Gmail， Hotmail， Quicken Online等等。

處於中間的是一些服務，你擁有逐漸增強的靈活性與可控制性，但仍受一些限制，Google App Engine， Heroku， Mosso， Engine Yard， Joyent or shijiexuexi（SalesForce platform） 一類的應用算這一類別。處於底端的是一些諸如 Amazon EC2， GoGrid， RightScale 和 Linode 一類的架構。

Michael Sheehan
Web 與博客世界繁榮讓人相信，任何應用都可以走向 Web 化，事實上，有些是可以的，但大部分不可以。可靠性，可擴展性，安全，以及一大堆問題會阻止多數公司將他們的核心業務放到「雲」中，如果那樣，出現問題的成本將非常高。Amazon 是雲計算的領先者，但即使是 Amazon 也遇到很多問題，雲計算還需要不斷完善，它需要走的路可能比多數人估計的都要長。

Don Dodge
現在的高速網路，高性能圖形處理器，快但並不貴的伺服器和存儲讓工程師將越來越多的計算能力集中到數據中心，10年前，研究者們創造了網格計算的概念，而雲計算將更強大。

Aaron Ricadela
當我們向不懂計算機技術的人提供虛擬技術的時候，我們希望虛擬或隱藏的是其復雜性。絕大多數人希望同應用或服務，而不是軟體打交道。對於雲計算，我們希望軟體本身被虛擬或躲藏在系統或專業人員的背後，或者說「雲」的背後。技術的發展也應了這句古話，總是螺旋上升的。早期的大型機時代，大型機集中了所有計算;而到了PC時代，計算能力則分布在每一台PC上;即將進入以「雲計算」為代表的互聯網時代之後，計算能力又將走向集中。 分布式計算的PC時代，創造了微軟;集中式計算的「雲時代」，創造了谷歌。與谷歌試圖將所有計算和應用搬到「雲」里不同，微軟提出「雲-端計算」的平衡理念：「雲」和終端都將承擔一部分計算和應用。 微軟提出「雲-端計算」的基礎是：雖然「雲計算」時代，由摩爾定律及WINTEL架構所決定的平衡正在打破，但一個由硬體、帶寬、內容構成的新平衡正在形成：終端性能、帶寬的發展，永遠也趕不上內容的增長速度，三者總是維持一個動態的最佳平衡。

Irving Wladawsky Berger
在我看來，雲計算就是將以前那些需要大量軟硬體投資以及專業技術能力的應用，以基於 Web 服務的方式提供給用戶。

掌握雲計算其實也是一種利用互聯網上的軟體和數據的能力。

雲計算詳解：

英譯：cloud computing。

雲計算（Cloud Computing）是網格計算（Grid Computing）、分布式計算（Distributed Computing）、並行計算（Parallel Computing）、效用計算（Utility Com

雲 計 算 puting）網路存儲（Network Storage Technologies）、虛擬化（Virtualization）、負載均衡（Load Balance）等傳統計算機技術和網路技術發展融合的產物。它旨在通過網路把多個成本相對較低的計算實體整合成一個具有強大計算能力的完美系統，並藉助SaaS、PaaS、IaaS、MSP等先進的商業模式把這強大的計算能力分布到終端用戶手中。Cloud Computing的一個核心理念就是通過不斷提高「雲」的處理能力，進而減少用戶終端的處理負擔，最終使用戶終端簡化成一個單純的輸入輸出設備，並能按需享受「雲」的強大計算處理能力！
雲計算，在廣范應用的同時，還有另外一種雲存儲來作為其輔助，像中國上海信息科技有限公司的WinStor雲端存儲，其以用戶為基礎，以磁碟為導向，強大的數據安全功能，使其中國的雲計算更進一步提前進入市場，所謂雲存儲，就是以廣域網為基礎，跨域/路由來實現數據無所不在，無需下載，無需安裝即可直接運行，實現另外一種雲計算架構。

最簡單的雲計算技術在網路服務中已經隨處可見，例如搜索引擎、網路信箱等，使用者只要輸入簡單指令即能得到大量信息。

未來如手機、GPS等行動裝置都可以透過雲計算技術，發展出更多的應用服務。

進一步的雲計算不僅只做資料搜尋、分析的功能，未來如分析DNA結構、基因圖譜定序、解析癌症細胞等，都可以透過這項技術輕易達成[1]。

稍早之前的大規模分布式計算技術即為「雲計算」的概念起源

雲計算時代，可以拋棄U盤等移動設備，只需要進入Google Docs頁面，新建文檔，編輯內容，然後，直接將文檔的URL分享給你的朋友或者上司，他可以直接打開瀏覽器訪問URL。我們再也不用擔心因PC硬碟的損壞而發生資料丟失事件。

Ⅱ 平台即服務（PaaS）應用的關鍵是什麼

如果在一個部署中沒有共享資源，就很難把這個部署合理地稱作雲。
甚至美國國家標准與技術局(NIST)在雲計算的正式定義中也或多或少地提出了多租戶的正式定義。NIST在雲計算定義中的一部分指出，重要特點：資源匯合。提供商的計算資源將匯合起來使用一種多租戶模式為多個消費者服務。不同的物理和虛擬資源將根據消費者的需求動態地分配或者重新分配。
在大多數SaaS產品中，多用戶租用是多種多樣的 --伺服器、應用程序代碼、資料庫、甚至單個平板電腦。或者這個資料庫中的網頁可以在不同的客戶和這個系統的不同用戶之間共享。
在IaaS中，多租戶是通過虛擬化技術實施的：一個管理程序分配和管理在一個特定的物理計算資源上的許多完整的虛擬機。
在PaaS中對於多租戶有兩個主要方法：一個方法是依賴IaaS多租戶，業界人士把它叫作伺服器PaaS。另一種方法更像是SaaS，業界人士稱之為資源PaaS。
伺服器PaaS實際上是一種自動化的部署和管理系統。雖然有管理的服務提供商，他們能夠人工建立你的應用程序部署和在雲伺服器上部署環境並且甚至能夠實現部分自動化，但是，它不是PaaS。它只是管理的服務。
相比之下，如果開發者能夠通過一個可提供高水平操作的用戶介面直接管理這個環境(即使這個用戶介面在命令行中)，那麼，這實際上是一個服務。伺服器PaaS的例子包括RightScale、Standing Cloud和EngineYard。
資源PaaS為一個應用提供一個抽象的容器，允許它與其它這種應用以精細的方式共享計算資源。它消除了伺服器的概念以支持功能的資源。這個應用容器類似於傳統應用部署的程度取決於特定的服務，但是，肯定沒有根訪問。資源PaaS的例子包括orce.com、Google AppEngine和Heroku。
資源PaaS有許多好處。首先，應用程序升級是精細和迅速的。隨著這個應用程序收到更多的請求或者開始做更多的工作，需要的資源將立即提供(當然是在限度之內)。成本計算也是精細的，因此，你僅為你使用的計算資源付費。另一個好處與SaaS的好處相似：開發者不必考慮或者管理伺服器(包括出故障的伺服器)或者備份、設置、配置等等。
但是，這種精細程度和抽象是有代價的。這個代價就是失去控制。與其他用戶共享的任何事情也不能由每個用戶任意設置。如果有一個設置細節能夠被單個用戶修改，那麼，專門為那個用戶運行的軟體和系統必須隔離開。再說一次，在這個連續統一體中，每一個服務都有自己的位置。例如，谷歌AppEngine使用由每一個人共享的BigTable資料庫，而Heroku允許每一個用戶建立一個單獨的NoSQL資料庫或者關系資料庫。 使用資源PaaS，還會失去對於應用程序在什麼地方運行的控制。提供商控制計算資源，因此它就像一個單一故障點(盡管在較低層次上也許有冗餘)。一般來說，沒有辦法以混合的方式部署你的應用程序。所謂混合方式就是某些計算資源是擁有的，某些計算資源是共享的。CloudFoundry未來的部署可能是一個例外。
因為每一個資源PaaS是一個獨特的應用環境，一般來說必須為那個特定的PaaS開發應用代碼，然後鎖定那個代碼。在極端的情況下，某些PaaS服務甚至有專有的編程語言並且不能移植到其它環境。
最後，資源PaaS有更大的安全漏洞容易遭到安全突破。這是因為有更多的共享資源，因此操作系統軟體中有更多的可以利用的漏洞，或者意外地把數據暴露給鄰居。此外，管理程序技術在廣泛地應用並且一直要經過大量的安全審查，因此，它的數據隔離性受到了較好的考驗。另一方面，一個典型的PaaS沒有那樣廣泛地應用，因此沒有受到同樣嚴格的審查。
伺服器PaaS的好處和缺點幾乎與資源PaaS的好處和缺點是一樣的。數據隔離依賴於已經證明的和安全的管理程序技術。這個應用環境通常與更傳統的部署方法是一致的，並且可以為移植製作這個應用程序代碼。如果PaaS支持它，生產部署可以遷移、分散到多個數據中心或者提供商、或者組織成一個混合模式。這個技術堆棧的設置細節(在某些情況下甚至這個操作系統)對於開發者來說都是可見的。
在缺點方面，伺服器PaaS不能提供與資源PaaS同樣水平的伸縮性和成本精細程度。一般來說，資源的單位是一個伺服器小時，增加新的資源可以是幾分鍾或者更長時間。自動伸縮這些資源不太准確，因為它依賴於資源要求(如處理器負荷)的備用措施。
一個好的伺服器PaaS自動實施這個應用程序的伺服器管理，不僅包括最初的部署，而且還包括這個應用程序的生產生命周期。做的正確，它就能夠像資源PaaS一樣容易管理，不過，它還需要逐步地熟悉。
哪一種更好?答案取決於目前的和未來的需求。如果控制、靈活性、安全性和移植性對於你來說很重要，那麼，伺服器PaaS有許多好處。如果部署和管理的方便性和/或者迅速和高效率低升級非常重要，資源PaaS可能取勝。

Ⅲ 雲計算技術是什麼意思

雲計算是一種按使用量付費的模式，這種模式提供可用的、便捷的、按需的網路訪問， 進入可配置的計算資源共享池(資源包括網路，伺服器，存儲，應用軟體，服務)，這些資源能夠被快速提供，只需投入很少的管理工作，或與服務供應商進行很少的交互。

雲計算特點：超大規模、虛擬化、高可靠性、通用性、高可擴展性、按需服務、極其廉價。

虛擬化概念：

虛擬化是通過軟體手段對計算機硬體資源鏡像整合管理和再分配的一種技術，常用的手段有基於虛擬機的虛擬化和基於容器的虛擬化。

虛擬化場景分類：

• 操作系統虛擬化

• 應用程序虛擬化

• 桌面應用虛擬化

• 存儲虛擬化

• 網路虛擬化

雲計算和虛擬化差別

對雲計算和虛擬化差別的描述，有一句經典的話：虛擬化是雲計算構建資源池的一個主要方式。只要這句話你理解透了就知道他倆的關系了。

簡單來說，雲計算是一個概念，而不是具體技術。虛擬化是一種具體技術，指把硬體資源虛擬化，實現隔離性、可擴展性、安全性、資源可充分利用等特點的產品。

目前雲計算，大多是依賴虛擬化，通過把多台伺服器實體虛擬化後，構成一個資源池，實現共同計算，共享資源。也就是現在所謂雲計算，其實這個詞提出來之前，過去的伺服器集群就已經實現這些功能了，只不過沒有現在那麼先進而已

Ⅳ 急求一篇關於中小企業融資的英文文獻,字書10000字左右,萬分感謝

Automatically translated text:
The definition of lease financing
Finance leases (Financial Leasing) also known as the Equipment Leasing (Equipment Leasing), or modern leasing (Modern Leasing), and is essentially transfer ownership of the assets of all or most of the risks and rewards of the lease. The ultimate ownership of assets to be transferred, or may not transfer.

It refers to the specific content of the lessee to the lessor under the lease object and the specific requirements of the supplier selection, vendor financing to purchase rental property, and the use of leased to a lessee, the lessee to the lessor to pay instalments rent, the lease term lease ownership of objects belonging to the lessor of all, the tenant has the right to use the leased items. Term expired, and finished the lessee to pay rent under the lease contract financing to fulfil obligations in full, leasing objects that vesting ownership of all the lessee. Despite the finance lease transactions, the lessors have the identity of the purchase of equipment, but the substantive content of the purchase of equipment suppliers such as the choice of the specific requirements of the equipment, the conditions of the purchase contract negotiations by the lessee enjoy and exercise, lessee leasing object is essentially the purchaser. , Is a finance lease extension of loans and trade and technology updates in the new integrated financial instry. Because of its extension of loans and combination of features, there is a problem in leasing companies can recycling, treatment of leasing, and so the financing for the enterprise credit and secured the main requirement, it is very suitable for SME financing. In addition, the leasing of sheet financing, not reflected in the financial statements of the enterprise liability, does not affect the credit status of enterprises. This multi-channel financing needs of SMEs in terms of it is very beneficial.

Leasing and financing lease of a traditional nature of the difference is: traditional lease to the tenant leasing the use of objects of the time rent, and finance lease financing costs to the tenant occupying the time of rental. The market economy develops to a certain stage and the adaptation of a strong financing, in the 1950s in the United States have a new type of trading, as it adapted to the requirements of modern economic development, in the 60 to 70 the rapid development in the world, and today has become a business update equipment one of the main means of financing, known as the "sunrise instry." China in the early 1980s after the introction of this operational modalities for over 10 years has been the rapid development, compared with developed countries, the advantages of leasing is far from being played out, the market potential is huge.

[Edit] the main characteristics of the leasing
The main characteristics of the leasing is: the ownership of objects as leasing is the lessor in order to control the risk of the tenant rent reimbursement taken a form of ownership, at the end of the contract could eventually be transferred to the lessee, the lease purchase items from lease people choose, maintenance from the tenant responsible for the lessor to provide financial services only. Rent calculation principles are: to lease the lessor objects based on the purchase price, occupied by the lessee to the lessor of funds based on time, according to a mutually agreed rental rates. It is essentially dependent on the traditional leasing financial transactions, is a special kind of financial instruments.

[Edit] the type of lease financing
1. Simple financing lease

Financing lease is a simple, by the lessee choose to purchase the rental property, the lessor on the lease project through risk assessment after the rental lease to the lessee the use of objects. Throughout the lease period the lessee does not enjoy the right to use the title, and is responsible for repair and maintenance of leasing objects. The lessor's lease is good or bad thing without any liability, equipment depreciation in the tenant side.

2. Leveraged lease financing

Leveraged leasing practices similar to syndicated loans, is a specialized leasing to large-scale projects with the tax benefits of lease financing, mainly led by a leasing company as a trunk, and for the lease of a very large project financing. First set up a leasing company from the operation of the main institutions - a project-based fund management company set up projects to provide more than 20% of the total amount of funds, and the remaining part was the main source of funds banks and social absorb idle idle funds, the use of 100 percent enjoy low tax benefits "in the eight Bo" leverage for the leasing project large amount of funds. The remaining financing and leasing practices are basically the same, but because of the complexity of the contract covers a wide range and even greater. As can enjoy tax benefits, operating norms, comprehensive benefits, and recovery of rent safe, low-cost, and are generally used for aircraft, ships, communications equipment and large complete sets of equipment lease financing.

3. Commissioned by the Financial Leasing

Is a way to have the funds or equipment entrusted to non-bank financial institutions in the financing lease, the lessor is also the first client, the second is the trustee of the lessor at the same time. The lessor to accept the client's money or lease of the subject matter, according to the client's written by the client designated for the lessee of the leasing business. In the subject of the lease term lease of the property of the client, the lessor only charges, not to take risks. Such leasing commissioned a major characteristic is not to lease the right to operate the enterprise, "by the right" business. E-commerce is on the lease by lease rental as a business platform.

The second is the lessor or lessee commissioned by the lease purchase of a third person, the lessor under the contract to pay the purchase price, also known as commissioned by the lease purchase financing.

4. Project finance leasing

Lessee to project their own property and to ensure efficiency, and the lessor signed a finance lease contract, the lessor to the lessee of the property and other projects without recourse to the proceeds, we can only rent charged to the project's cash flow and profitability to determine. The seller (that is leasing goods manufacturers) through their holding leasing companies to promote their procts in this way, and expand market share. Communications equipment, medical equipment, transportation equipment, or even the right to operate highway can be used this way. Others, including the return of leasing, also known as sale and leaseback financing leasing; financing to leasing, also known as the financing to leasing.

[Edit] the risk of lease financing
Finance leases from the risk of many uncertain factors, is multifaceted and interrelated, in the full understanding of the operational activities of the characteristics of various risks can be comprehensive, scientific analysis of risks to formulate corresponding measures. The risk of financing leasing main categories as follows:

(1) proct market risks. In the market environment, regardless of the financing lease, loan or investment, as long as the funds used to purchase equipment or to carry out technological transformation, first of all, should consider leasing equipment procts market risks, which need to know to sell the procts, market share rate and occupancy, proct trends in the development of the market, the consumption structure and the mentality of the consumers and consumption capacity. If these factors are not fully understand, the survey are not careful, and may increase the market risk.

(2) financial risks. For the leasing of a financial nature, financial risks throughout the entire business activities. The lessor, the biggest risk is that the lessee is also rent capacity, it has a direct impact on the operation of leasing companies and survival, therefore, the risk of also rent from the project began, it should be cause for concern.

Currency also have risks, especially international payments, methods of payment, payment date, time, the remittance channels and means of payment options improperly, will increase the risk.

(3) Trade risk. For the leasing of a trade properties, the risks of trade negotiations to orders from the acceptance testing there is a risk. The merchandise trade in the modern development of a relatively complete, the community is also supporting the establishment of corresponding institutions and preventive measures, such as a letter of credit, transport insurance, commodity inspection, commercial arbitration and the risk of credit counseling have taken precautions and remedial measures, but because people's awareness and understanding of the risks of different degrees, and some means of a commercial nature, coupled with the inexperience of the management of enterprises and other factors, all of these instruments have not been used, making trade risk still exists.

(4) technical risks. One of the benefits of lease financing before other enterprises is the introction of advanced technology and equipment. In the actual course of the operation, or advanced technology, advanced technology is mature, mature technology for the legal rights and interests of others, is an important risk a technical reasons. Serious, e to technical problems so that equipment in a state of paralysis. Other risks include the economic environment, force majeure, and so on.

[Edit] the accounting treatment of lease financing
[Edit], the tenant on the accounting treatment of lease financing
1, the start of the lease accounting treatment

At the start of the lease, the tenant will usually be the start of the lease rental assets in the original book value of the minimum lease payments and the present value of the lower of the two leased assets as recorded value of the minimum lease payments as a long-term payables recorded value, and the difference between the two records is not recognised financing costs. However, if the assets of the leasing assets of the enterprise small proportion of the total, the tenant may be the start of the lease in the minimum lease payment records of assets and long-term rent payments. This time, the "proportional" not usually refers to fixed assets financed by leasing the lessee total assets total less than 30% (including 30%). Under such circumstances, rent for the financing of long-term assets and the determination of the amount e, the tenant may, at its option, which can be used minimum lease payments, and can also be used leasing assets in the original book value of the minimum lease payments and the present value of the two in the lower. Then what "leasing the original book value of assets" refers to the start of the lease rental, as reflected in the accounts, the book value of the leased asset.

Lessee in the calculation of the minimum lease payments at the current value, if the lessor that the interest rate implicit in the lease, the lessor should be used as the interest rate implicit in the discount rate, otherwise, shall be stipulated in the lease contract interest rate as the discount rate . If the lessor's interest rate implicit in the lease and rental rates stipulated in the contract are not available, it should be used over the same period interest rates on bank loans as the discount rate. Which is implicit in the lease rates, in the inception of the lease, the minimum lease payments and the present value of the unsecured portion of the resial value of the current value of assets and equivalent to the original book value of the discount rate.

2, the initial direct costs of the accounting treatment

Initial direct costs refer to the lease negotiations and the signing of the lease agreement occurred in the course of the lease can be directly attributable to the cost of the project. Lessee in the initial direct costs usually have stamp ty, commission, attorney fees, travel expenses, such as the costs of negotiations. Lessee in the initial direct costs should be recognised as an expense in the current period. Accounts for its handling: debit "management fees" and other subjects, credited to "bank" and other subjects.

3, no finance charge assessed

In the finance lease, the lessee to the lessor to pay the rent, include the repayment of principal and interest in two parts. Lessee to pay rent, on the one hand to rece long-term payables, on the other hand, while not confirmed by the leasing costs for a certain method to confirm the current financing costs, the first rent (that is, initially matching each rental payment) Under the circumstances, the lease term is the first phase of rent paid no interest, should only rece the long-term payments, not to confirm the current financing costs.

Not sharing in the finance costs, the lessee should be used to calculate certain way. According to the guidelines, the lessee can be used in real interest rates, the straight-line method can also be used and the number of years of combined law. In using the effective interest method, in accordance with the inception of the lease is a lease assets and liabilities are recorded based on the value of different financing costs assessment rate options are also different. No finance charge assessed specific divided into the following types:

(1), leasing assets and liabilities to a minimum lease payments accounted for the present value of value to the investor and the interest rate implicit in the lease for the discount rate. Under such circumstances, investors should be the interest rate implicit in the lease for the assessment rate.

(2), leasing assets and liabilities to a minimum lease payments for the present value of recorded value, and to lease contract provides for the interest rate as the discount rate. In such circumstances, should be stipulated in the lease contract as the rate of assessment rates.

(3), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist resial value guarantees and preferential purchase right to choose. In such circumstances, should be re-calculation of the cost-sharing rate financing. Financing cost-sharing rate refers to the inception of the lease, the minimum lease payments equal to the present value of lease assets in the original book value of the discount rate. In the lessee or related to the leased asset resial value of the third-party security situation, and the similar, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.

(4), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist guaranteed resial value, but there is preferential option to purchase. In such circumstances, should be re-calculation of the cost-sharing rate financing. At the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.

(5), leasing assets and liabilities to the original book value of the leased asset value accounted for, and the existence of the lessee guaranteed resial value.

Under such circumstances, the cost-sharing should be re-financing rate. Related to the lessee or third parties on the resial value of leased assets as security has been provided or not at the end of the lease renewal and to pay a penalty of circumstances, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to the guaranteed resial value, or to be paid by the breach.

Lessee shall pay each of the rent shall be the amount of rent paid, debit "long-term payables - to finance leases," subjects, credited to "bank" subjects, if payment of rent, which includes compliance costs, At the same time debit should be "manufacturing costs", "management fees" and other subjects. At the same time should be recognized in accordance with the current amount of the finance charge, debit "financial costs" subjects, credited the "no finance charge" subjects.

4, the leased asset depreciation Provision

Tenants should finance the lessee Provision for depreciation of fixed assets, should address two main issues:

(1), depreciation policy

Provision for asset depreciation, lease, the tenant should be its own assets Provision line depreciation method. If the lessee or third parties relating to the leased asset security has been provided, should be credited for the amount of depreciation on fixed assets, and the inception of the lease accounting resial value after decting the value of the balance. If the lessee or third parties relating to the leased asset resial value of the security has been provided, the total amount of depreciation should be credited for the start of the lease value of fixed assets recorded.

(2), the depreciation period

Identify the leased asset depreciation period, should be in accordance with the lease contract. If reasonable certainty that the lessee at the end of the lessee will obtain ownership of the leased asset, the lessee can be identified with all of the assets of the remaining useful life, and should therefore be the start of the lease to lease the remaining useful life of assets as depreciation period; If you can not reasonably determine whether the lease to the lessee at the end of the lease ownership of the assets to be made to the lease period and the remaining useful life of the leased asset in the shorter of the two as the depreciation period.

5, the accounting treatment of compliance costs

Many types of compliance costs, rent for the financing of fixed assets improved expenditure, technical advice and service charges, fees should be increased staff training credited to the extension of sharing costs, debit "long-term prepaid expenses," and "accrued expenses" , "manufacturing costs", "management fees" and other subjects, the fixed assets regular maintenance, insurance, etc. can be directly charged to expense in the current period, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank deposits, "wait until the subjects.

6, or the accounting treatment of rent

Since the rent or the amount of uncertainty, unable to adopt a rational approach to its system for sharing, in the actual event, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank" and other subjects.

7, at the end of the lease accounting treatment

At the end of lease, the tenant on the lease is usually the disposition of the assets of three circumstances:

(1), the return of the leased asset. Debit "long-term payables - to finance leases," and "accumulated depreciation" subjects, credited "fixed assets - fixed assets financed by leasing all" subjects.

(2), renewable lease concession assets. If the lessee to exercise the right to choose renewable concession, the lease shall be deemed to have been made the presence of the corresponding accounting treatment. If no expiry of renewal, to the lessor under the lease contract to pay a penalty, debit "operating expenses" subjects, credited to "bank" and other subjects.

(3), stay purchase the leased asset. In the lessee enjoy preferential purchase right to choose, purchase price paid, debit "long-term payables - to finance lease," credited "bank" and other subjects at the same time, will be fixed assets from "all fixed assets financed by leasing" Details Details of the other subjects into subjects.

Ⅳ 誰能給我一份並購融資的英文文獻啊，急！！！！

Automatically translated text:
The definition of lease financing
Finance leases (Financial Leasing) also known as the Equipment Leasing (Equipment Leasing), or modern leasing (Modern Leasing), and is essentially transfer ownership of the assets of all or most of the risks and rewards of the lease. The ultimate ownership of assets to be transferred, or may not transfer.

It refers to the specific content of the lessee to the lessor under the lease object and the specific requirements of the supplier selection, vendor financing to purchase rental property, and the use of leased to a lessee, the lessee to the lessor to pay instalments rent, the lease term lease ownership of objects belonging to the lessor of all, the tenant has the right to use the leased items. Term expired, and finished the lessee to pay rent under the lease contract financing to fulfil obligations in full, leasing objects that vesting ownership of all the lessee. Despite the finance lease transactions, the lessors have the identity of the purchase of equipment, but the substantive content of the purchase of equipment suppliers such as the choice of the specific requirements of the equipment, the conditions of the purchase contract negotiations by the lessee enjoy and exercise, lessee leasing object is essentially the purchaser. , Is a finance lease extension of loans and trade and technology updates in the new integrated financial instry. Because of its extension of loans and combination of features, there is a problem in leasing companies can recycling, treatment of leasing, and so the financing for the enterprise credit and secured the main requirement, it is very suitable for SME financing. In addition, the leasing of sheet financing, not reflected in the financial statements of the enterprise liability, does not affect the credit status of enterprises. This multi-channel financing needs of SMEs in terms of it is very beneficial.

Leasing and financing lease of a traditional nature of the difference is: traditional lease to the tenant leasing the use of objects of the time rent, and finance lease financing costs to the tenant occupying the time of rental. The market economy develops to a certain stage and the adaptation of a strong financing, in the 1950s in the United States have a new type of trading, as it adapted to the requirements of modern economic development, in the 60 to 70 the rapid development in the world, and today has become a business update equipment one of the main means of financing, known as the "sunrise instry." China in the early 1980s after the introction of this operational modalities for over 10 years has been the rapid development, compared with developed countries, the advantages of leasing is far from being played out, the market potential is huge.

[Edit] the main characteristics of the leasing
The main characteristics of the leasing is: the ownership of objects as leasing is the lessor in order to control the risk of the tenant rent reimbursement taken a form of ownership, at the end of the contract could eventually be transferred to the lessee, the lease purchase items from lease people choose, maintenance from the tenant responsible for the lessor to provide financial services only. Rent calculation principles are: to lease the lessor objects based on the purchase price, occupied by the lessee to the lessor of funds based on time, according to a mutually agreed rental rates. It is essentially dependent on the traditional leasing financial transactions, is a special kind of financial instruments.

[Edit] the type of lease financing
1. Simple financing lease

Financing lease is a simple, by the lessee choose to purchase the rental property, the lessor on the lease project through risk assessment after the rental lease to the lessee the use of objects. Throughout the lease period the lessee does not enjoy the right to use the title, and is responsible for repair and maintenance of leasing objects. The lessor's lease is good or bad thing without any liability, equipment depreciation in the tenant side.

2. Leveraged lease financing

Leveraged leasing practices similar to syndicated loans, is a specialized leasing to large-scale projects with the tax benefits of lease financing, mainly led by a leasing company as a trunk, and for the lease of a very large project financing. First set up a leasing company from the operation of the main institutions - a project-based fund management company set up projects to provide more than 20% of the total amount of funds, and the remaining part was the main source of funds banks and social absorb idle idle funds, the use of 100 percent enjoy low tax benefits "in the eight Bo" leverage for the leasing project large amount of funds. The remaining financing and leasing practices are basically the same, but because of the complexity of the contract covers a wide range and even greater. As can enjoy tax benefits, operating norms, comprehensive benefits, and recovery of rent safe, low-cost, and are generally used for aircraft, ships, communications equipment and large complete sets of equipment lease financing.

3. Commissioned by the Financial Leasing

Is a way to have the funds or equipment entrusted to non-bank financial institutions in the financing lease, the lessor is also the first client, the second is the trustee of the lessor at the same time. The lessor to accept the client's money or lease of the subject matter, according to the client's written by the client designated for the lessee of the leasing business. In the subject of the lease term lease of the property of the client, the lessor only charges, not to take risks. Such leasing commissioned a major characteristic is not to lease the right to operate the enterprise, "by the right" business. E-commerce is on the lease by lease rental as a business platform.

The second is the lessor or lessee commissioned by the lease purchase of a third person, the lessor under the contract to pay the purchase price, also known as commissioned by the lease purchase financing.

4. Project finance leasing

Lessee to project their own property and to ensure efficiency, and the lessor signed a finance lease contract, the lessor to the lessee of the property and other projects without recourse to the proceeds, we can only rent charged to the project's cash flow and profitability to determine. The seller (that is leasing goods manufacturers) through their holding leasing companies to promote their procts in this way, and expand market share. Communications equipment, medical equipment, transportation equipment, or even the right to operate highway can be used this way. Others, including the return of leasing, also known as sale and leaseback financing leasing; financing to leasing, also known as the financing to leasing.

[Edit] the risk of lease financing
Finance leases from the risk of many uncertain factors, is multifaceted and interrelated, in the full understanding of the operational activities of the characteristics of various risks can be comprehensive, scientific analysis of risks to formulate corresponding measures. The risk of financing leasing main categories as follows:

(1) proct market risks. In the market environment, regardless of the financing lease, loan or investment, as long as the funds used to purchase equipment or to carry out technological transformation, first of all, should consider leasing equipment procts market risks, which need to know to sell the procts, market share rate and occupancy, proct trends in the development of the market, the consumption structure and the mentality of the consumers and consumption capacity. If these factors are not fully understand, the survey are not careful, and may increase the market risk.

(2) financial risks. For the leasing of a financial nature, financial risks throughout the entire business activities. The lessor, the biggest risk is that the lessee is also rent capacity, it has a direct impact on the operation of leasing companies and survival, therefore, the risk of also rent from the project began, it should be cause for concern.

Currency also have risks, especially international payments, methods of payment, payment date, time, the remittance channels and means of payment options improperly, will increase the risk.

(3) Trade risk. For the leasing of a trade properties, the risks of trade negotiations to orders from the acceptance testing there is a risk. The merchandise trade in the modern development of a relatively complete, the community is also supporting the establishment of corresponding institutions and preventive measures, such as a letter of credit, transport insurance, commodity inspection, commercial arbitration and the risk of credit counseling have taken precautions and remedial measures, but because people's awareness and understanding of the risks of different degrees, and some means of a commercial nature, coupled with the inexperience of the management of enterprises and other factors, all of these instruments have not been used, making trade risk still exists.

(4) technical risks. One of the benefits of lease financing before other enterprises is the introction of advanced technology and equipment. In the actual course of the operation, or advanced technology, advanced technology is mature, mature technology for the legal rights and interests of others, is an important risk a technical reasons. Serious, e to technical problems so that equipment in a state of paralysis. Other risks include the economic environment, force majeure, and so on.

[Edit] the accounting treatment of lease financing
[Edit], the tenant on the accounting treatment of lease financing
1, the start of the lease accounting treatment

At the start of the lease, the tenant will usually be the start of the lease rental assets in the original book value of the minimum lease payments and the present value of the lower of the two leased assets as recorded value of the minimum lease payments as a long-term payables recorded value, and the difference between the two records is not recognised financing costs. However, if the assets of the leasing assets of the enterprise small proportion of the total, the tenant may be the start of the lease in the minimum lease payment records of assets and long-term rent payments. This time, the "proportional" not usually refers to fixed assets financed by leasing the lessee total assets total less than 30% (including 30%). Under such circumstances, rent for the financing of long-term assets and the determination of the amount e, the tenant may, at its option, which can be used minimum lease payments, and can also be used leasing assets in the original book value of the minimum lease payments and the present value of the two in the lower. Then what "leasing the original book value of assets" refers to the start of the lease rental, as reflected in the accounts, the book value of the leased asset.

Lessee in the calculation of the minimum lease payments at the current value, if the lessor that the interest rate implicit in the lease, the lessor should be used as the interest rate implicit in the discount rate, otherwise, shall be stipulated in the lease contract interest rate as the discount rate . If the lessor's interest rate implicit in the lease and rental rates stipulated in the contract are not available, it should be used over the same period interest rates on bank loans as the discount rate. Which is implicit in the lease rates, in the inception of the lease, the minimum lease payments and the present value of the unsecured portion of the resial value of the current value of assets and equivalent to the original book value of the discount rate.

2, the initial direct costs of the accounting treatment

Initial direct costs refer to the lease negotiations and the signing of the lease agreement occurred in the course of the lease can be directly attributable to the cost of the project. Lessee in the initial direct costs usually have stamp ty, commission, attorney fees, travel expenses, such as the costs of negotiations. Lessee in the initial direct costs should be recognised as an expense in the current period. Accounts for its handling: debit "management fees" and other subjects, credited to "bank" and other subjects.

3, no finance charge assessed

In the finance lease, the lessee to the lessor to pay the rent, include the repayment of principal and interest in two parts. Lessee to pay rent, on the one hand to rece long-term payables, on the other hand, while not confirmed by the leasing costs for a certain method to confirm the current financing costs, the first rent (that is, initially matching each rental payment) Under the circumstances, the lease term is the first phase of rent paid no interest, should only rece the long-term payments, not to confirm the current financing costs.

Not sharing in the finance costs, the lessee should be used to calculate certain way. According to the guidelines, the lessee can be used in real interest rates, the straight-line method can also be used and the number of years of combined law. In using the effective interest method, in accordance with the inception of the lease is a lease assets and liabilities are recorded based on the value of different financing costs assessment rate options are also different. No finance charge assessed specific divided into the following types:

(1), leasing assets and liabilities to a minimum lease payments accounted for the present value of value to the investor and the interest rate implicit in the lease for the discount rate. Under such circumstances, investors should be the interest rate implicit in the lease for the assessment rate.

(2), leasing assets and liabilities to a minimum lease payments for the present value of recorded value, and to lease contract provides for the interest rate as the discount rate. In such circumstances, should be stipulated in the lease contract as the rate of assessment rates.

(3), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist resial value guarantees and preferential purchase right to choose. In such circumstances, should be re-calculation of the cost-sharing rate financing. Financing cost-sharing rate refers to the inception of the lease, the minimum lease payments equal to the present value of lease assets in the original book value of the discount rate. In the lessee or related to the leased asset resial value of the third-party security situation, and the similar, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.

(4), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist guaranteed resial value, but there is preferential option to purchase. In such circumstances, should be re-calculation of the cost-sharing rate financing. At the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.

(5), leasing assets and liabilities to the original book value of the leased asset value accounted for, and the existence of the lessee guaranteed resial value.

Under such circumstances, the cost-sharing should be re-financing rate. Related to the lessee or third parties on the resial value of leased assets as security has been provided or not at the end of the lease renewal and to pay a penalty of circumstances, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to the guaranteed resial value, or to be paid by the breach.

Lessee shall pay each of the rent shall be the amount of rent paid, debit "long-term payables - to finance leases," subjects, credited to "bank" subjects, if payment of rent, which includes compliance costs, At the same time debit should be "manufacturing costs", "management fees" and other subjects. At the same time should be recognized in accordance with the current amount of the finance charge, debit "financial costs" subjects, credited the "no finance charge" subjects.

4, the leased asset depreciation Provision

Tenants should finance the lessee Provision for depreciation of fixed assets, should address two main issues:

(1), depreciation policy

Provision for asset depreciation, lease, the tenant should be its own assets Provision line depreciation method. If the lessee or third parties relating to the leased asset security has been provided, should be credited for the amount of depreciation on fixed assets, and the inception of the lease accounting resial value after decting the value of the balance. If the lessee or third parties relating to the leased asset resial value of the security has been provided, the total amount of depreciation should be credited for the start of the lease value of fixed assets recorded.

(2), the depreciation period

Identify the leased asset depreciation period, should be in accordance with the lease contract. If reasonable certainty that the lessee at the end of the lessee will obtain ownership of the leased asset, the lessee can be identified with all of the assets of the remaining useful life, and should therefore be the start of the lease to lease the remaining useful life of assets as depreciation period; If you can not reasonably determine whether the lease to the lessee at the end of the lease ownership of the assets to be made to the lease period and the remaining useful life of the leased asset in the shorter of the two as the depreciation period.

5, the accounting treatment of compliance costs

Many types of compliance costs, rent for the financing of fixed assets improved expenditure, technical advice and service charges, fees should be increased staff training credited to the extension of sharing costs, debit "long-term prepaid expenses," and "accrued expenses" , "manufacturing costs", "management fees" and other subjects, the fixed assets regular maintenance, insurance, etc. can be directly charged to expense in the current period, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank deposits, "wait until the subjects.

6, or the accounting treatment of rent

Since the rent or the amount of uncertainty, unable to adopt a rational approach to its system for sharing, in the actual event, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank" and other subjects.

7, at the end of the lease accounting treatment

At the end of lease, the tenant on the lease is usually the disposition of the assets of three circumstances:

(1), the return of the leased asset. Debit "long-term payables - to finance leases," and "accumulated depreciation" subjects, credited "fixed assets - fixed assets financed by leasing all" subjects.

(2), renewable lease concession assets. If the lessee to exercise the right to choose renewable concession, the lease shall be deemed to have been made the presence of the corresponding accounting treatment. If no expiry of renewal, to the lessor under the lease contract to pay a penalty, debit "operating expenses" subjects, credited to "bank" and other subjects.

(3), stay purchase the leased asset. In the lessee enjoy preferential purchase right to choose, purchase price paid, debit "long-term payables - to finance lease," credited "bank" and other subjects at the same time, will be fixed assets from "all fixed assets financed by leasing" Details Details of the other subjects into subjects.

因字數有限就無法翻譯成中文了

Ⅵ 國內雲管理平台市場各品牌市場排名是怎樣的

按2016年中國雲管理平台市場各品牌競爭力分析，新華三、華為、浪潮是目前中國雲管理平台市場中處於領先位置的廠商。另外 雲宏這家被計世資訊稱為目前國內最接近「中國的VMware」這一目標的廠商，在金融領域的能力和解決方案優勢再獲IDC認可。

Ⅶ 急求一篇關於中小企業融資的英文文獻，要有中文翻譯

Automatically translated text:
The definition of lease financing
Finance leases (Financial Leasing) also known as the Equipment Leasing (Equipment Leasing), or modern leasing (Modern Leasing), and is essentially transfer ownership of the assets of all or most of the risks and rewards of the lease. The ultimate ownership of assets to be transferred, or may not transfer.

It refers to the specific content of the lessee to the lessor under the lease object and the specific requirements of the supplier selection, vendor financing to purchase rental property, and the use of leased to a lessee, the lessee to the lessor to pay instalments rent, the lease term lease ownership of objects belonging to the lessor of all, the tenant has the right to use the leased items. Term expired, and finished the lessee to pay rent under the lease contract financing to fulfil obligations in full, leasing objects that vesting ownership of all the lessee. Despite the finance lease transactions, the lessors have the identity of the purchase of equipment, but the substantive content of the purchase of equipment suppliers such as the choice of the specific requirements of the equipment, the conditions of the purchase contract negotiations by the lessee enjoy and exercise, lessee leasing object is essentially the purchaser. , Is a finance lease extension of loans and trade and technology updates in the new integrated financial instry. Because of its extension of loans and combination of features, there is a problem in leasing companies can recycling, treatment of leasing, and so the financing for the enterprise credit and secured the main requirement, it is very suitable for SME financing. In addition, the leasing of sheet financing, not reflected in the financial statements of the enterprise liability, does not affect the credit status of enterprises. This multi-channel financing needs of SMEs in terms of it is very beneficial.

Leasing and financing lease of a traditional nature of the difference is: traditional lease to the tenant leasing the use of objects of the time rent, and finance lease financing costs to the tenant occupying the time of rental. The market economy develops to a certain stage and the adaptation of a strong financing, in the 1950s in the United States have a new type of trading, as it adapted to the requirements of modern economic development, in the 60 to 70 the rapid development in the world, and today has become a business update equipment one of the main means of financing, known as the "sunrise instry." China in the early 1980s after the introction of this operational modalities for over 10 years has been the rapid development, compared with developed countries, the advantages of leasing is far from being played out, the market potential is huge.

[Edit] the main characteristics of the leasing
The main characteristics of the leasing is: the ownership of objects as leasing is the lessor in order to control the risk of the tenant rent reimbursement taken a form of ownership, at the end of the contract could eventually be transferred to the lessee, the lease purchase items from lease people choose, maintenance from the tenant responsible for the lessor to provide financial services only. Rent calculation principles are: to lease the lessor objects based on the purchase price, occupied by the lessee to the lessor of funds based on time, according to a mutually agreed rental rates. It is essentially dependent on the traditional leasing financial transactions, is a special kind of financial instruments.

[Edit] the type of lease financing
1. Simple financing lease

Financing lease is a simple, by the lessee choose to purchase the rental property, the lessor on the lease project through risk assessment after the rental lease to the lessee the use of objects. Throughout the lease period the lessee does not enjoy the right to use the title, and is responsible for repair and maintenance of leasing objects. The lessor's lease is good or bad thing without any liability, equipment depreciation in the tenant side.

2. Leveraged lease financing

Leveraged leasing practices similar to syndicated loans, is a specialized leasing to large-scale projects with the tax benefits of lease financing, mainly led by a leasing company as a trunk, and for the lease of a very large project financing. First set up a leasing company from the operation of the main institutions - a project-based fund management company set up projects to provide more than 20% of the total amount of funds, and the remaining part was the main source of funds banks and social absorb idle idle funds, the use of 100 percent enjoy low tax benefits "in the eight Bo" leverage for the leasing project large amount of funds. The remaining financing and leasing practices are basically the same, but because of the complexity of the contract covers a wide range and even greater. As can enjoy tax benefits, operating norms, comprehensive benefits, and recovery of rent safe, low-cost, and are generally used for aircraft, ships, communications equipment and large complete sets of equipment lease financing.

3. Commissioned by the Financial Leasing

Is a way to have the funds or equipment entrusted to non-bank financial institutions in the financing lease, the lessor is also the first client, the second is the trustee of the lessor at the same time. The lessor to accept the client's money or lease of the subject matter, according to the client's written by the client designated for the lessee of the leasing business. In the subject of the lease term lease of the property of the client, the lessor only charges, not to take risks. Such leasing commissioned a major characteristic is not to lease the right to operate the enterprise, "by the right" business. E-commerce is on the lease by lease rental as a business platform.

The second is the lessor or lessee commissioned by the lease purchase of a third person, the lessor under the contract to pay the purchase price, also known as commissioned by the lease purchase financing.

4. Project finance leasing

Lessee to project their own property and to ensure efficiency, and the lessor signed a finance lease contract, the lessor to the lessee of the property and other projects without recourse to the proceeds, we can only rent charged to the project's cash flow and profitability to determine. The seller (that is leasing goods manufacturers) through their holding leasing companies to promote their procts in this way, and expand market share. Communications equipment, medical equipment, transportation equipment, or even the right to operate highway can be used this way. Others, including the return of leasing, also known as sale and leaseback financing leasing; financing to leasing, also known as the financing to leasing.

[Edit] the risk of lease financing
Finance leases from the risk of many uncertain factors, is multifaceted and interrelated, in the full understanding of the operational activities of the characteristics of various risks can be comprehensive, scientific analysis of risks to formulate corresponding measures. The risk of financing leasing main categories as follows:

(1) proct market risks. In the market environment, regardless of the financing lease, loan or investment, as long as the funds used to purchase equipment or to carry out technological transformation, first of all, should consider leasing equipment procts market risks, which need to know to sell the procts, market share rate and occupancy, proct trends in the development of the market, the consumption structure and the mentality of the consumers and consumption capacity. If these factors are not fully understand, the survey are not careful, and may increase the market risk.

(2) financial risks. For the leasing of a financial nature, financial risks throughout the entire business activities. The lessor, the biggest risk is that the lessee is also rent capacity, it has a direct impact on the operation of leasing companies and survival, therefore, the risk of also rent from the project began, it should be cause for concern.

Currency also have risks, especially international payments, methods of payment, payment date, time, the remittance channels and means of payment options improperly, will increase the risk.

(3) Trade risk. For the leasing of a trade properties, the risks of trade negotiations to orders from the acceptance testing there is a risk. The merchandise trade in the modern development of a relatively complete, the community is also supporting the establishment of corresponding institutions and preventive measures, such as a letter of credit, transport insurance, commodity inspection, commercial arbitration and the risk of credit counseling have taken precautions and remedial measures, but because people's awareness and understanding of the risks of different degrees, and some means of a commercial nature, coupled with the inexperience of the management of enterprises and other factors, all of these instruments have not been used, making trade risk still exists.

(4) technical risks. One of the benefits of lease financing before other enterprises is the introction of advanced technology and equipment. In the actual course of the operation, or advanced technology, advanced technology is mature, mature technology for the legal rights and interests of others, is an important risk a technical reasons. Serious, e to technical problems so that equipment in a state of paralysis. Other risks include the economic environment, force majeure, and so on.

[Edit] the accounting treatment of lease financing
[Edit], the tenant on the accounting treatment of lease financing
1, the start of the lease accounting treatment

At the start of the lease, the tenant will usually be the start of the lease rental assets in the original book value of the minimum lease payments and the present value of the lower of the two leased assets as recorded value of the minimum lease payments as a long-term payables recorded value, and the difference between the two records is not recognised financing costs. However, if the assets of the leasing assets of the enterprise small proportion of the total, the tenant may be the start of the lease in the minimum lease payment records of assets and long-term rent payments. This time, the "proportional" not usually refers to fixed assets financed by leasing the lessee total assets total less than 30% (including 30%). Under such circumstances, rent for the financing of long-term assets and the determination of the amount e, the tenant may, at its option, which can be used minimum lease payments, and can also be used leasing assets in the original book value of the minimum lease payments and the present value of the two in the lower. Then what "leasing the original book value of assets" refers to the start of the lease rental, as reflected in the accounts, the book value of the leased asset.

Lessee in the calculation of the minimum lease payments at the current value, if the lessor that the interest rate implicit in the lease, the lessor should be used as the interest rate implicit in the discount rate, otherwise, shall be stipulated in the lease contract interest rate as the discount rate . If the lessor's interest rate implicit in the lease and rental rates stipulated in the contract are not available, it should be used over the same period interest rates on bank loans as the discount rate. Which is implicit in the lease rates, in the inception of the lease, the minimum lease payments and the present value of the unsecured portion of the resial value of the current value of assets and equivalent to the original book value of the discount rate.

2, the initial direct costs of the accounting treatment

Initial direct costs refer to the lease negotiations and the signing of the lease agreement occurred in the course of the lease can be directly attributable to the cost of the project. Lessee in the initial direct costs usually have stamp ty, commission, attorney fees, travel expenses, such as the costs of negotiations. Lessee in the initial direct costs should be recognised as an expense in the current period. Accounts for its handling: debit "management fees" and other subjects, credited to "bank" and other subjects.

3, no finance charge assessed

In the finance lease, the lessee to the lessor to pay the rent, include the repayment of principal and interest in two parts. Lessee to pay rent, on the one hand to rece long-term payables, on the other hand, while not confirmed by the leasing costs for a certain method to confirm the current financing costs, the first rent (that is, initially matching each rental payment) Under the circumstances, the lease term is the first phase of rent paid no interest, should only rece the long-term payments, not to confirm the current financing costs.

Not sharing in the finance costs, the lessee should be used to calculate certain way. According to the guidelines, the lessee can be used in real interest rates, the straight-line method can also be used and the number of years of combined law. In using the effective interest method, in accordance with the inception of the lease is a lease assets and liabilities are recorded based on the value of different financing costs assessment rate options are also different. No finance charge assessed specific divided into the following types:

(1), leasing assets and liabilities to a minimum lease payments accounted for the present value of value to the investor and the interest rate implicit in the lease for the discount rate. Under such circumstances, investors should be the interest rate implicit in the lease for the assessment rate.

(2), leasing assets and liabilities to a minimum lease payments for the present value of recorded value, and to lease contract provides for the interest rate as the discount rate. In such circumstances, should be stipulated in the lease contract as the rate of assessment rates.

(3), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist resial value guarantees and preferential purchase right to choose. In such circumstances, should be re-calculation of the cost-sharing rate financing. Financing cost-sharing rate refers to the inception of the lease, the minimum lease payments equal to the present value of lease assets in the original book value of the discount rate. In the lessee or related to the leased asset resial value of the third-party security situation, and the similar, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.

(4), leasing assets and liabilities to the original book value of the leased asset accounted for the value of the lessee does not exist guaranteed resial value, but there is preferential option to purchase. In such circumstances, should be re-calculation of the cost-sharing rate financing. At the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to zero.

(5), leasing assets and liabilities to the original book value of the leased asset value accounted for, and the existence of the lessee guaranteed resial value.

Under such circumstances, the cost-sharing should be re-financing rate. Related to the lessee or third parties on the resial value of leased assets as security has been provided or not at the end of the lease renewal and to pay a penalty of circumstances, the end of the lease, not recognised all the financing costs should be shared End, and lease liabilities should also be reced to the guaranteed resial value, or to be paid by the breach.

Lessee shall pay each of the rent shall be the amount of rent paid, debit "long-term payables - to finance leases," subjects, credited to "bank" subjects, if payment of rent, which includes compliance costs, At the same time debit should be "manufacturing costs", "management fees" and other subjects. At the same time should be recognized in accordance with the current amount of the finance charge, debit "financial costs" subjects, credited the "no finance charge" subjects.

4, the leased asset depreciation Provision

Tenants should finance the lessee Provision for depreciation of fixed assets, should address two main issues:

(1), depreciation policy

Provision for asset depreciation, lease, the tenant should be its own assets Provision line depreciation method. If the lessee or third parties relating to the leased asset security has been provided, should be credited for the amount of depreciation on fixed assets, and the inception of the lease accounting resial value after decting the value of the balance. If the lessee or third parties relating to the leased asset resial value of the security has been provided, the total amount of depreciation should be credited for the start of the lease value of fixed assets recorded.

(2), the depreciation period

Identify the leased asset depreciation period, should be in accordance with the lease contract. If reasonable certainty that the lessee at the end of the lessee will obtain ownership of the leased asset, the lessee can be identified with all of the assets of the remaining useful life, and should therefore be the start of the lease to lease the remaining useful life of assets as depreciation period; If you can not reasonably determine whether the lease to the lessee at the end of the lease ownership of the assets to be made to the lease period and the remaining useful life of the leased asset in the shorter of the two as the depreciation period.

5, the accounting treatment of compliance costs

Many types of compliance costs, rent for the financing of fixed assets improved expenditure, technical advice and service charges, fees should be increased staff training credited to the extension of sharing costs, debit "long-term prepaid expenses," and "accrued expenses" , "manufacturing costs", "management fees" and other subjects, the fixed assets regular maintenance, insurance, etc. can be directly charged to expense in the current period, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank deposits, "wait until the subjects.

6, or the accounting treatment of rent

Since the rent or the amount of uncertainty, unable to adopt a rational approach to its system for sharing, in the actual event, debit "manufacturing costs," and "operating expenses" and other subjects, credited to "bank" and other subjects.

7, at the end of the lease accounting treatment

At the end of lease, the tenant on the lease is usually the disposition of the assets of three circumstances:

(1), the return of the leased asset. Debit "long-term payables - to finance leases," and "accumulated depreciation" subjects, credited "fixed assets - fixed assets financed by leasing all" subjects.

(2), renewable lease concession assets. If the lessee to exercise the right to choose renewable concession, the lease shall be deemed to have been made the presence of the corresponding accounting treatment. If no expiry of renewal, to the lessor under the lease contract to pay a penalty, debit "operating expenses" subjects, credited to "bank" and other subjects.

(3), stay purchase the leased asset. In the lessee enjoy preferential purchase right to choose, purchase price paid, debit "long-term payables - to finance lease," credited "bank" and other subjects at the same time, will be fixed assets from "all fixed assets financed by leasing" Details Details of the other subjects into subjects.

字數太多，翻譯另答~~~~~~

Ⅷ 為什麼rightscale做得好

People can not predict your future, it is impossible

Ⅸ 安久的安久(北京安久科技有限公司)

憑借與國際知名的雲計算技術商的密切技術合作以及雄厚的資本，精心打造出的安久雲是我國雲計算，尤其是公有雲領域的一個突破。安久雲融合了其合作夥伴、國際知名的平台技術商的最新技術以及安久獨特的商業模式和經營理念，為中國市場提供了一個先進的、開放的公共雲計算基礎設施平台和管理平台。安久雲經過一年多來的建設，目前在全國20多個城市擁有節點，有付費企業客戶200多家，並且在蘇州和鄭州分別徵得各30畝研發用地，用於建設設計規模為10萬台伺服器的雲計算數據中心。
安久數年來一直專注於雲計算的技術和市場發展趨勢，致力於打造中國第一家真正能和亞馬遜雲計算(AWS）兼容、並與其比肩的公有雲－安久雲，並以安久雲為平台，打造一個完整的雲計算產業鏈。和其他公有雲不同，安久雲將規模經濟、勞動分工、服務外包和孵化等理念有機地融合到雲計算之中，不僅以服務租用的方式為客戶提供靈活性高、擴展性好、性價比高的IT解決方案，而且極大地縮短創新技術進入市場的時間。安久雲不僅是一個公有雲，而且是一個軟體商提供SaaS服務的平台，一個國外信息技術和應用進入中國市場、國內信息技術和應用進入國際市場的橋梁，一個研發人員和創業企業的孵化平台。安久雲由以下業務模塊構成：
1. 基礎設施即服務（IaaS）。在全國建設運營5個單點2萬～10萬台伺服器規模的雲計算中心，和200～300個內容分發網路節點，以雲計算的形式為各類政府機關、企事業單位提供安全、高速、高可用、高性價比的網路基礎設施服務。
2. 平台即服務（PaaS）。亞馬遜早在2006年既推出了較為成熟的公共雲計算平台，但中國至今還沒有一個真正意義上的公共雲計算平台。安久雲採用和亞馬遜雲計算相同的底層技術架構和相同的API，為中國IT界打造第一個開放、易用的雲計算平台，使幾乎任何一家軟體商都能很便捷地將其軟體部署到安久雲上提供SaaS服務。
3. 橋梁即服務（BaaS）。在國際貿易中，IT技術作為一個商品的交易過程之長和交易成本之高和一般商品相比是驚人的。安久雲平台使軟體商便捷地將其軟體部署到安久雲上提供SaaS服務，可以幫助國外IT技術低成本地進入中國市場、幫助中國IT技術低成本地開拓國際市場，大大縮短了IT技術進入國際市場的時間，同時很好地避免了版權侵犯。
4. 孵化即服務（IBaaS）。安久利用其基礎設施、平台、技術和商務合作夥伴以及客戶群的優勢，為應用研發人員和創業公司提供流程化的孵化服務，幫助研發人員和創業公司迅速地將其技術或研發成果市場化，並給予他們管理和融資方面的指導和協助。
安久雲處於雲計算產業鏈的龍頭地位，其發展將會極大地推動我國雲計算的發展，尤其是SaaS的發展，同時優化我國的信息產業生態圈。安久將隨著市場需求的發展和變化，持續加強技術研發和產品研發，不斷提高安久雲的服務能力和服務范圍，努力保持安久雲在雲計算領域的先進地位。
產品/服務
基於基礎設施即服務、平台即服務、橋梁即服務和孵化即服務的四大業務模塊，安久目前提供如下產品和服務：
解決方案
為客戶規劃、建設私有雲和其它基於雲的一站式IT解決方案。
IaaS：
安久計算雲（UC2）：和亞馬遜的EC2一樣，UC2作為一種網路服務在雲中為用戶提供可定製的計算能力，即彈性雲計算。UC2使用戶可隨時隨地、收縮自如地使用可無限擴展的計算能力，其功能遠遠超越了「雲主機」。用戶可提前配置任何規模和環境的計算能力，而只在開啟和使用服務時付費。
安久簡單存儲服務（US3）：US3是一種簡單存儲服務，使用戶可以隨時隨地通過網路存儲和調取任何量級的數據。US3為用戶提供了一個高擴展、高可靠、安全、快速、低廉的基礎設施。
安久塊存儲（UBS）：和亞馬遜EBS一樣，UBS和UC2實例一起使用，提供高可用、高可靠的塊級存儲體。UBS存儲體不依賴於一個實例的存活，在實例關閉後仍然存在。因為UBS附屬於UC2實例，而且以一個設備的形式存在於實例中，它非常適合那些需要資料庫、文件系統或原始塊級存儲的應用。
安久雲分發（UCD）：像亞馬遜CloudFront一樣，UCD是一個內容分發服務。UCD可以單獨購買，也可以和安久的其它網路服務一起購買。和CloudFront不同的是，UCD使用了動態緩存技術。UCD為各種網站提供了一個低延遲、高可用、高速傳輸、隨時開啟或關閉、按實際消耗帶寬和實際請求數收費的內容分發服務。
PaaS：
UnGeoUI：為用戶提供一個簡單的管理平台，使用戶能夠開啟和管理安久雲的計算資源，並利用安久雲的API部署、開發或定製自己的應用。
RSUI：該UI是安久和國際知名雲計算管理商RightScale合作，針對中國市場推出的一個功能強大的管理平台，幫助企業用戶更為便捷地建立和管理其私有雲，另外使用戶能夠管理混合雲，使用戶能夠在其私有雲和亞馬遜、RackSpace、Tata和安久的公有雲之間遷移任務和應用。
SaaS：SaaS服務是第三方軟體商利用安久的基礎設施和公有雲計算平台向市場提供的軟體即服務。
BaaS：橋梁即服務是安久依託其基礎設施、平台、合作夥伴、客戶群等資源，幫助合作國外技術合作夥伴以SaaS的形式服務中國市場，同時幫助國內技術合作夥伴以SaaS的形式服務國際市場。
IbaaS：孵化即服務是安久依託其基礎設施、平台、合作夥伴、客戶群等資源，為創業企業和開發人員提供的一系列孵化服務。
軟體授權
aiCache：基於動態緩存的網路應用加速、SSL加速和移動互聯應用加速。aiCache每秒可處理25萬個HTTP請求，每秒可傳輸1.5G個des/aes加密下的SSL位元組。另外，它還具備緩存自動同步更新、實時統計、四層安全措施防禦DDoS攻擊、移動設備支持等業界驚嘆的功能。
dbShards：國際領先的資料庫拆分技術，較為完美地解決了資料庫不中斷業務的前提下的擴展難題和資料庫應用加速難題。dbShards能很好地處理那些海量高交互性、不可緩存、不可分享類資料庫的橫向擴展問題，並具有自動、高效、低I/O冗餘的功能。在客戶的生產環境測試中，dbShards每秒可處理60,000SQL語句。 安久集團成立於2010年6月，是一家致力於發展IT高端技術、推動世界雲計算發展的技術密集型 、人才密集型和資金密集型的高科技企業。安久科技擁有國際領先的動態緩存、資料庫拆分和雲計算管理等技術，通過IaaS、SaaS、軟體授權的形式，為客戶提供服務。
2010年8月榮獲中國互聯網協會頒發的「中國互聯網最具價值產品/服務入圍獎」
2011年1月榮獲「2010中國互聯網產業100強」榮譽稱號
2011年10月蘇州安久雲計算有限公司成立。
2011年12月鄭州安久信息技術有限公司成立。
江蘇蘇州和河南鄭州政府分別批復30畝研發用地給安久科技，用於建設設計規模為10萬台伺服器的雲計算數據中心，計劃於2012年下半年動工建設。
2012年，提出安久政務雲解決方案、智慧旅遊雲平台、民營企業雲服務平台、網站群雲解決方案、智慧園區雲解決方案。
在未來兩年內，安久集團將分別在鄭州、蘇州、廣州、以及西南和東北等地建立先進的大型雲計算數據中心，全力服務於中國企事業單位、政府機關，共同促進我國雲計算事業的大力發展。
安久集團在美國擁有20餘人的核心技術研發團隊，並與多個擁有先進互聯網技術的國外企業緊密合作，雄厚的資金來源更是能確保安久科技更快、更好的發展。目前安久在全國20多個城市擁有節點，有付費企業客戶200多家，並且在蘇州和鄭州分別徵得各30畝研發用地，用於建設設計規模為10萬台伺服器的雲計算數據中心。
公司戰略前景
安久一如既往地利用國際領先的新技術為客戶提供優質、高效、高性價比的服務，秉承「創新技術和互聯網應用互為推動力」這一信念，打造中國互聯網領域加速和規模化擴展的第一品牌，助力中國互聯網的更快發展。 1 安久核心價值觀
· 服務意識：在與一切企業利益相關的人或企業的交往中要體現出為其提供熱情、周到、主動的服務的慾望和意識。
· 理解意識：無論對待客戶、同事、上下級都要善於站到對方的角度去理解問題、解決問題。
· 經營意識：在經營活動中善於審時度勢，靈活機動，薄利多銷，慎待相與，重視信息。
· 成本意識：用人即成本、時間即成本，懂得核算個人的單元成本和單元貢獻，公司需要的是員工的貢獻而非時間。
· 量化意識：員工工資是量化的，其所得經驗和學習、工作結果、工作成績等都可以量化或相對量化。
· 效率意識：效率是效益的基礎，永遠追求比自己以前、比別人完成的更快，通過團隊之間相互配合、共同努力提高效率。
· 公德意識：對自己負責、對別人坦誠、對工作盡職、對公司忠誠、對社會盡責、對國家熱愛。
· 創新意識：創新是最大的生產力，要善於挖掘創造動機、培養創造興趣、豐富創造情感、堅定創造意志，充分發揮個人所蘊涵的潛在本質力量。
· 公平意識：機會面前人人平等，付出決定回報。
· 危機意識：成於憂患、敗於安樂，化危機為動力，每個部門、每位員工都有責任和義務為企業分擔壓力、化解風險、共同成長。
2 安久中文釋義
安：安於盤石
釋義：像盤石一樣安然不動。形容安定穩固。
出處：戰國·趙·荀況《荀子·富國》：「為名者否，為利者否，為忿者否。則國安於盤石，壽於旗翼。」
安久人對客戶：安全穩定的產品與服務。
安久人對員工：安定團結，穩定發展。
久：歷久彌堅
釋義： 歷，經歷。 久，時間久，很長的時間。 彌，越，更加。 堅，堅強，堅定。經過長久的時間後，意志更加堅定。經歷時間越長久，越顯得堅定不移。
安久人說戶：持久維護，共同發展。
安久人對員工：攜手共進，持久發展。
3 安久LOGO釋義
金色，是一種最輝煌的光澤色，更是大自然中至高無上的純色，它是太陽的顏色，它代表著溫暖與幸福，也擁有照耀人間、光芒四射的魅力。
金色象徵：高貴、光榮、華貴、輝煌。預示著安久榮耀、輝煌的明天。
LOGO整體由漢字「安」字變形而來：上為「天」、中為「人」、下為「久」，意為安久人在天地之間長久屹立。 安久自創業至今獲得社會各界青睞 並授予各種獎項、證書以鼓勵安久更好的為中國互聯網產業繼續做貢獻