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Ⅰ 云计算的20个基本定义和8大特点指得是什么

云计算的20个基本定义

Markus Klems
云计算是一个囊括了开发，负载平衡，商业模式，以及架构的时髦词，是软件业的未来模式（Software 10.0），或者简单地讲，云计算就是以 Internet 为中心的软件。

Reuven Cohen
云计算是一种基于 Web 的服务，目的是让用户只为自己需要的功能付钱，同时消除传统软件在硬件，软件，专业技能方面的投资。云计算让用户脱离技术与部署上的复杂性而获得应用。

Jeff Kaplan
云计算这个词将在未来的一到两年内将炙手可热，人们会依此实现虚拟化并重造 IT 应用，创造出基于服务的业务模式。

Douglas Gourlay
云计算指的是一个大的宏图，基本上说，就是让用户透过 Internet 访问技术服务，现在，我每次登陆 Facebook 或搜索航班，事实上都是在使用云计算。

Praising Gaw
云计算就是新的 Web2.0，一种既有技术上的市场绽放。就象以前人们在自己的网站上放一点 ajax 就宣称自己是 Web2.0 一样，云计算是一个新的流行词。

积极的一面是，Web2.0 最终抓住了主流眼球，同样，云计算概念最终也会改变人们的思想，最终爆发出各种各样的概念，托管服务，ASP，网格计算，软件作为服务，平台作为服务，任何东西作为服务。

Damon Edwards
云计算还有很多令人费解的东西，然而不必如此复杂，只有三种服务是基于“云”的，SaaS，PaaS 和云计算平台。

Brian de Haaff
从消费者的角度看，SaaS 是云计算的一种，然而行业内的人必须明白这到底是什么意思。简单说，云计算就是SaaS的升华。

Ben Kepes
云模式的初衷是让硬件层的消费象按需计算，按所需存储空间那样进行，而为了让云模式带来更多力量，我们需要在整个应用架构中，在一个虚拟的环境中实现配制，部署，服务。

Kirill Sheynkman
我曾经和客户这样比喻云计算，我们可以把云计算比作“云厨”，我是一家的厨师，负责一家人的饭食，如果我的孩子想吃意大利食物，我就或做或订意大利饭给他，这些东西可能每天都变。拿我们的 Data Center 3.0 来说，你可以决定你的应用程序是在本地运行，还是在别的其它数据中心运行，如果发现资源不够，你也可以中途改变主意。事实上，基于自动化管理，你可以实时改变。

Omar Sultan
云计算就是为一些需要动态改变的需要访问资源与服务。应用和服务请求的资源来自“云”，而不是固定的有形的实体。云就是一些可以自我维护和管理的虚拟资源。

Kevin Hartig
云是一个庞大的资源池，你按需购买；云是虚拟化的；云可以象自来水，电，煤气那样计费。

Jan Pritzker
云计算是用户友好的网格计算。

Trevor Doerksen
云计算的意思是，外包的，用多少买多少的，各取所需的，一些来自 Internet 的东西。Thorsten von Eicken要想讨论围绕着云计算这个概念的问题，我们需要在一个历史背景中进行，看看云计算的先驱者，他们所遇到的问题，会给我们一些指引，以避免同样的问题。

Paul Wallis
关于云计算的分布，我们可以借用金字塔模型。处于顶端的是那些只需要用户关心这是什么的一些应用，如 Gmail， Hotmail， Quicken Online等等。

处于中间的是一些服务，你拥有逐渐增强的灵活性与可控制性，但仍受一些限制，Google App Engine， Heroku， Mosso， Engine Yard， Joyent or shijiexuexi（SalesForce platform） 一类的应用算这一类别。处于底端的是一些诸如 Amazon EC2， GoGrid， RightScale 和 Linode 一类的架构。

Michael Sheehan
Web 与博客世界繁荣让人相信，任何应用都可以走向 Web 化，事实上，有些是可以的，但大部分不可以。可靠性，可扩展性，安全，以及一大堆问题会阻止多数公司将他们的核心业务放到“云”中，如果那样，出现问题的成本将非常高。Amazon 是云计算的领先者，但即使是 Amazon 也遇到很多问题，云计算还需要不断完善，它需要走的路可能比多数人估计的都要长。

Don Dodge
现在的高速网络，高性能图形处理器，快但并不贵的服务器和存储让工程师将越来越多的计算能力集中到数据中心，10年前，研究者们创造了网格计算的概念，而云计算将更强大。

Aaron Ricadela
当我们向不懂计算机技术的人提供虚拟技术的时候，我们希望虚拟或隐藏的是其复杂性。绝大多数人希望同应用或服务，而不是软件打交道。对于云计算，我们希望软件本身被虚拟或躲藏在系统或专业人员的背后，或者说“云”的背后。技术的发展也应了这句古话，总是螺旋上升的。早期的大型机时代，大型机集中了所有计算;而到了PC时代，计算能力则分布在每一台PC上;即将进入以“云计算”为代表的互联网时代之后，计算能力又将走向集中。 分布式计算的PC时代，创造了微软;集中式计算的“云时代”，创造了谷歌。与谷歌试图将所有计算和应用搬到“云”里不同，微软提出“云-端计算”的平衡理念：“云”和终端都将承担一部分计算和应用。 微软提出“云-端计算”的基础是：虽然“云计算”时代，由摩尔定律及WINTEL架构所决定的平衡正在打破，但一个由硬件、带宽、内容构成的新平衡正在形成：终端性能、带宽的发展，永远也赶不上内容的增长速度，三者总是维持一个动态的最佳平衡。

Irving Wladawsky Berger
在我看来，云计算就是将以前那些需要大量软硬件投资以及专业技术能力的应用，以基于 Web 服务的方式提供给用户。

掌握云计算其实也是一种利用互联网上的软件和数据的能力。

云计算详解：

英译：cloud computing。

云计算（Cloud Computing）是网格计算（Grid Computing）、分布式计算（Distributed Computing）、并行计算（Parallel Computing）、效用计算（Utility Com

云 计 算 puting）网络存储（Network Storage Technologies）、虚拟化（Virtualization）、负载均衡（Load Balance）等传统计算机技术和网络技术发展融合的产物。它旨在通过网络把多个成本相对较低的计算实体整合成一个具有强大计算能力的完美系统，并借助SaaS、PaaS、IaaS、MSP等先进的商业模式把这强大的计算能力分布到终端用户手中。Cloud Computing的一个核心理念就是通过不断提高“云”的处理能力，进而减少用户终端的处理负担，最终使用户终端简化成一个单纯的输入输出设备，并能按需享受“云”的强大计算处理能力！
云计算，在广范应用的同时，还有另外一种云存储来作为其辅助，像中国上海信息科技有限公司的WinStor云端存储，其以用户为基础，以磁盘为导向，强大的数据安全功能，使其中国的云计算更进一步提前进入市场，所谓云存储，就是以广域网为基础，跨域/路由来实现数据无所不在，无需下载，无需安装即可直接运行，实现另外一种云计算架构。

最简单的云计算技术在网络服务中已经随处可见，例如搜索引擎、网络信箱等，使用者只要输入简单指令即能得到大量信息。

未来如手机、GPS等行动装置都可以透过云计算技术，发展出更多的应用服务。

进一步的云计算不仅只做资料搜寻、分析的功能，未来如分析DNA结构、基因图谱定序、解析癌症细胞等，都可以透过这项技术轻易达成[1]。

稍早之前的大规模分布式计算技术即为“云计算”的概念起源

云计算时代，可以抛弃U盘等移动设备，只需要进入Google Docs页面，新建文档，编辑内容，然后，直接将文档的URL分享给你的朋友或者上司，他可以直接打开浏览器访问URL。我们再也不用担心因PC硬盘的损坏而发生资料丢失事件。

Ⅱ 平台即服务（PaaS）应用的关键是什么

如果在一个部署中没有共享资源，就很难把这个部署合理地称作云。
甚至美国国家标准与技术局(NIST)在云计算的正式定义中也或多或少地提出了多租户的正式定义。NIST在云计算定义中的一部分指出，重要特点：资源汇合。提供商的计算资源将汇合起来使用一种多租户模式为多个消费者服务。不同的物理和虚拟资源将根据消费者的需求动态地分配或者重新分配。
在大多数SaaS产品中，多用户租用是多种多样的 --服务器、应用程序代码、数据库、甚至单个平板电脑。或者这个数据库中的网页可以在不同的客户和这个系统的不同用户之间共享。
在IaaS中，多租户是通过虚拟化技术实施的：一个管理程序分配和管理在一个特定的物理计算资源上的许多完整的虚拟机。
在PaaS中对于多租户有两个主要方法：一个方法是依赖IaaS多租户，业界人士把它叫作服务器PaaS。另一种方法更像是SaaS，业界人士称之为资源PaaS。
服务器PaaS实际上是一种自动化的部署和管理系统。虽然有管理的服务提供商，他们能够人工建立你的应用程序部署和在云服务器上部署环境并且甚至能够实现部分自动化，但是，它不是PaaS。它只是管理的服务。
相比之下，如果开发者能够通过一个可提供高水平操作的用户接口直接管理这个环境(即使这个用户接口在命令行中)，那么，这实际上是一个服务。服务器PaaS的例子包括RightScale、Standing Cloud和EngineYard。
资源PaaS为一个应用提供一个抽象的容器，允许它与其它这种应用以精细的方式共享计算资源。它消除了服务器的概念以支持功能的资源。这个应用容器类似于传统应用部署的程度取决于特定的服务，但是，肯定没有根访问。资源PaaS的例子包括orce.com、Google AppEngine和Heroku。
资源PaaS有许多好处。首先，应用程序升级是精细和迅速的。随着这个应用程序收到更多的请求或者开始做更多的工作，需要的资源将立即提供(当然是在限度之内)。成本计算也是精细的，因此，你仅为你使用的计算资源付费。另一个好处与SaaS的好处相似：开发者不必考虑或者管理服务器(包括出故障的服务器)或者备份、设置、配置等等。
但是，这种精细程度和抽象是有代价的。这个代价就是失去控制。与其他用户共享的任何事情也不能由每个用户任意设置。如果有一个设置细节能够被单个用户修改，那么，专门为那个用户运行的软件和系统必须隔离开。再说一次，在这个连续统一体中，每一个服务都有自己的位置。例如，谷歌AppEngine使用由每一个人共享的BigTable数据库，而Heroku允许每一个用户建立一个单独的NoSQL数据库或者关系数据库。 使用资源PaaS，还会失去对于应用程序在什么地方运行的控制。提供商控制计算资源，因此它就像一个单一故障点(尽管在较低层次上也许有冗余)。一般来说，没有办法以混合的方式部署你的应用程序。所谓混合方式就是某些计算资源是拥有的，某些计算资源是共享的。CloudFoundry未来的部署可能是一个例外。
因为每一个资源PaaS是一个独特的应用环境，一般来说必须为那个特定的PaaS开发应用代码，然后锁定那个代码。在极端的情况下，某些PaaS服务甚至有专有的编程语言并且不能移植到其它环境。
最后，资源PaaS有更大的安全漏洞容易遭到安全突破。这是因为有更多的共享资源，因此操作系统软件中有更多的可以利用的漏洞，或者意外地把数据暴露给邻居。此外，管理程序技术在广泛地应用并且一直要经过大量的安全审查，因此，它的数据隔离性受到了较好的考验。另一方面，一个典型的PaaS没有那样广泛地应用，因此没有受到同样严格的审查。
服务器PaaS的好处和缺点几乎与资源PaaS的好处和缺点是一样的。数据隔离依赖于已经证明的和安全的管理程序技术。这个应用环境通常与更传统的部署方法是一致的，并且可以为移植制作这个应用程序代码。如果PaaS支持它，生产部署可以迁移、分散到多个数据中心或者提供商、或者组织成一个混合模式。这个技术堆栈的设置细节(在某些情况下甚至这个操作系统)对于开发者来说都是可见的。
在缺点方面，服务器PaaS不能提供与资源PaaS同样水平的伸缩性和成本精细程度。一般来说，资源的单位是一个服务器小时，增加新的资源可以是几分钟或者更长时间。自动伸缩这些资源不太准确，因为它依赖于资源要求(如处理器负荷)的备用措施。
一个好的服务器PaaS自动实施这个应用程序的服务器管理，不仅包括最初的部署，而且还包括这个应用程序的生产生命周期。做的正确，它就能够像资源PaaS一样容易管理，不过，它还需要逐步地熟悉。
哪一种更好?答案取决于目前的和未来的需求。如果控制、灵活性、安全性和移植性对于你来说很重要，那么，服务器PaaS有许多好处。如果部署和管理的方便性和/或者迅速和高效率低升级非常重要，资源PaaS可能取胜。

Ⅲ 云计算技术是什么意思

云计算是一种按使用量付费的模式，这种模式提供可用的、便捷的、按需的网络访问， 进入可配置的计算资源共享池(资源包括网络，服务器，存储，应用软件，服务)，这些资源能够被快速提供，只需投入很少的管理工作，或与服务供应商进行很少的交互。

云计算特点：超大规模、虚拟化、高可靠性、通用性、高可扩展性、按需服务、极其廉价。

虚拟化概念：

虚拟化是通过软件手段对计算机硬件资源镜像整合管理和再分配的一种技术，常用的手段有基于虚拟机的虚拟化和基于容器的虚拟化。

虚拟化场景分类：

• 操作系统虚拟化

• 应用程序虚拟化

• 桌面应用虚拟化

• 存储虚拟化

• 网络虚拟化

云计算和虚拟化差别

对云计算和虚拟化差别的描述，有一句经典的话：虚拟化是云计算构建资源池的一个主要方式。只要这句话你理解透了就知道他俩的关系了。

简单来说，云计算是一个概念，而不是具体技术。虚拟化是一种具体技术，指把硬件资源虚拟化，实现隔离性、可扩展性、安全性、资源可充分利用等特点的产品。

目前云计算，大多是依赖虚拟化，通过把多台服务器实体虚拟化后，构成一个资源池，实现共同计算，共享资源。也就是现在所谓云计算，其实这个词提出来之前，过去的服务器集群就已经实现这些功能了，只不过没有现在那么先进而已

Ⅳ 急求一篇关于中小企业融资的英文文献,字书10000字左右,万分感谢

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 谁能给我一份并购融资的英文文献啊，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.

因字数有限就无法翻译成中文了

Ⅵ 国内云管理平台市场各品牌市场排名是怎样的

按2016年中国云管理平台市场各品牌竞争力分析，新华三、华为、浪潮是目前中国云管理平台市场中处于领先位置的厂商。另外 云宏这家被计世资讯称为目前国内最接近“中国的VMware”这一目标的厂商，在金融领域的能力和解决方案优势再获IDC认可。

Ⅶ 急求一篇关于中小企业融资的英文文献，要有中文翻译

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.

字数太多，翻译另答~~~~~~

Ⅷ 为什么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)

凭借与国际知名的云计算技术商的密切技术合作以及雄厚的资本，精心打造出的安久云是我国云计算，尤其是公有云领域的一个突破。安久云融合了其合作伙伴、国际知名的平台技术商的最新技术以及安久独特的商业模式和经营理念，为中国市场提供了一个先进的、开放的公共云计算基础设施平台和管理平台。安久云经过一年多来的建设，目前在全国20多个城市拥有节点，有付费企业客户200多家，并且在苏州和郑州分别征得各30亩研发用地，用于建设设计规模为10万台服务器的云计算数据中心。
安久数年来一直专注于云计算的技术和市场发展趋势，致力于打造中国第一家真正能和亚马逊云计算(AWS）兼容、并与其比肩的公有云－安久云，并以安久云为平台，打造一个完整的云计算产业链。和其他公有云不同，安久云将规模经济、劳动分工、服务外包和孵化等理念有机地融合到云计算之中，不仅以服务租用的方式为客户提供灵活性高、扩展性好、性价比高的IT解决方案，而且极大地缩短创新技术进入市场的时间。安久云不仅是一个公有云，而且是一个软件商提供SaaS服务的平台，一个国外信息技术和应用进入中国市场、国内信息技术和应用进入国际市场的桥梁，一个研发人员和创业企业的孵化平台。安久云由以下业务模块构成：
1. 基础设施即服务（IaaS）。在全国建设运营5个单点2万～10万台服务器规模的云计算中心，和200～300个内容分发网络节点，以云计算的形式为各类政府机关、企事业单位提供安全、高速、高可用、高性价比的网络基础设施服务。
2. 平台即服务（PaaS）。亚马逊早在2006年既推出了较为成熟的公共云计算平台，但中国至今还没有一个真正意义上的公共云计算平台。安久云采用和亚马逊云计算相同的底层技术架构和相同的API，为中国IT界打造第一个开放、易用的云计算平台，使几乎任何一家软件商都能很便捷地将其软件部署到安久云上提供SaaS服务。
3. 桥梁即服务（BaaS）。在国际贸易中，IT技术作为一个商品的交易过程之长和交易成本之高和一般商品相比是惊人的。安久云平台使软件商便捷地将其软件部署到安久云上提供SaaS服务，可以帮助国外IT技术低成本地进入中国市场、帮助中国IT技术低成本地开拓国际市场，大大缩短了IT技术进入国际市场的时间，同时很好地避免了版权侵犯。
4. 孵化即服务（IBaaS）。安久利用其基础设施、平台、技术和商务合作伙伴以及客户群的优势，为应用研发人员和创业公司提供流程化的孵化服务，帮助研发人员和创业公司迅速地将其技术或研发成果市场化，并给予他们管理和融资方面的指导和协助。
安久云处于云计算产业链的龙头地位，其发展将会极大地推动我国云计算的发展，尤其是SaaS的发展，同时优化我国的信息产业生态圈。安久将随着市场需求的发展和变化，持续加强技术研发和产品研发，不断提高安久云的服务能力和服务范围，努力保持安久云在云计算领域的先进地位。
产品/服务
基于基础设施即服务、平台即服务、桥梁即服务和孵化即服务的四大业务模块，安久目前提供如下产品和服务：
解决方案
为客户规划、建设私有云和其它基于云的一站式IT解决方案。
IaaS：
安久计算云（UC2）：和亚马逊的EC2一样，UC2作为一种网络服务在云中为用户提供可定制的计算能力，即弹性云计算。UC2使用户可随时随地、收缩自如地使用可无限扩展的计算能力，其功能远远超越了“云主机”。用户可提前配置任何规模和环境的计算能力，而只在开启和使用服务时付费。
安久简单存储服务（US3）：US3是一种简单存储服务，使用户可以随时随地通过网络存储和调取任何量级的数据。US3为用户提供了一个高扩展、高可靠、安全、快速、低廉的基础设施。
安久块存储（UBS）：和亚马逊EBS一样，UBS和UC2实例一起使用，提供高可用、高可靠的块级存储体。UBS存储体不依赖于一个实例的存活，在实例关闭后仍然存在。因为UBS附属于UC2实例，而且以一个设备的形式存在于实例中，它非常适合那些需要数据库、文件系统或原始块级存储的应用。
安久云分发（UCD）：像亚马逊CloudFront一样，UCD是一个内容分发服务。UCD可以单独购买，也可以和安久的其它网络服务一起购买。和CloudFront不同的是，UCD使用了动态缓存技术。UCD为各种网站提供了一个低延迟、高可用、高速传输、随时开启或关闭、按实际消耗带宽和实际请求数收费的内容分发服务。
PaaS：
UnGeoUI：为用户提供一个简单的管理平台，使用户能够开启和管理安久云的计算资源，并利用安久云的API部署、开发或定制自己的应用。
RSUI：该UI是安久和国际知名云计算管理商RightScale合作，针对中国市场推出的一个功能强大的管理平台，帮助企业用户更为便捷地建立和管理其私有云，另外使用户能够管理混合云，使用户能够在其私有云和亚马逊、RackSpace、Tata和安久的公有云之间迁移任务和应用。
SaaS：SaaS服务是第三方软件商利用安久的基础设施和公有云计算平台向市场提供的软件即服务。
BaaS：桥梁即服务是安久依托其基础设施、平台、合作伙伴、客户群等资源，帮助合作国外技术合作伙伴以SaaS的形式服务中国市场，同时帮助国内技术合作伙伴以SaaS的形式服务国际市场。
IbaaS：孵化即服务是安久依托其基础设施、平台、合作伙伴、客户群等资源，为创业企业和开发人员提供的一系列孵化服务。
软件授权
aiCache：基于动态缓存的网络应用加速、SSL加速和移动互联应用加速。aiCache每秒可处理25万个HTTP请求，每秒可传输1.5G个des/aes加密下的SSL字节。另外，它还具备缓存自动同步更新、实时统计、四层安全措施防御DDoS攻击、移动设备支持等业界惊叹的功能。
dbShards：国际领先的数据库拆分技术，较为完美地解决了数据库不中断业务的前提下的扩展难题和数据库应用加速难题。dbShards能很好地处理那些海量高交互性、不可缓存、不可分享类数据库的横向扩展问题，并具有自动、高效、低I/O冗余的功能。在客户的生产环境测试中，dbShards每秒可处理60,000SQL语句。 安久集团成立于2010年6月，是一家致力于发展IT高端技术、推动世界云计算发展的技术密集型 、人才密集型和资金密集型的高科技企业。安久科技拥有国际领先的动态缓存、数据库拆分和云计算管理等技术，通过IaaS、SaaS、软件授权的形式，为客户提供服务。
2010年8月荣获中国互联网协会颁发的“中国互联网最具价值产品/服务入围奖”
2011年1月荣获“2010中国互联网产业100强”荣誉称号
2011年10月苏州安久云计算有限公司成立。
2011年12月郑州安久信息技术有限公司成立。
江苏苏州和河南郑州政府分别批复30亩研发用地给安久科技，用于建设设计规模为10万台服务器的云计算数据中心，计划于2012年下半年动工建设。
2012年，提出安久政务云解决方案、智慧旅游云平台、民营企业云服务平台、网站群云解决方案、智慧园区云解决方案。
在未来两年内，安久集团将分别在郑州、苏州、广州、以及西南和东北等地建立先进的大型云计算数据中心，全力服务于中国企事业单位、政府机关，共同促进我国云计算事业的大力发展。
安久集团在美国拥有20余人的核心技术研发团队，并与多个拥有先进互联网技术的国外企业紧密合作，雄厚的资金来源更是能确保安久科技更快、更好的发展。目前安久在全国20多个城市拥有节点，有付费企业客户200多家，并且在苏州和郑州分别征得各30亩研发用地，用于建设设计规模为10万台服务器的云计算数据中心。
公司战略前景
安久一如既往地利用国际领先的新技术为客户提供优质、高效、高性价比的服务，秉承“创新技术和互联网应用互为推动力”这一信念，打造中国互联网领域加速和规模化扩展的第一品牌，助力中国互联网的更快发展。 1 安久核心价值观
· 服务意识：在与一切企业利益相关的人或企业的交往中要体现出为其提供热情、周到、主动的服务的欲望和意识。
· 理解意识：无论对待客户、同事、上下级都要善于站到对方的角度去理解问题、解决问题。
· 经营意识：在经营活动中善于审时度势，灵活机动，薄利多销，慎待相与，重视信息。
· 成本意识：用人即成本、时间即成本，懂得核算个人的单元成本和单元贡献，公司需要的是员工的贡献而非时间。
· 量化意识：员工工资是量化的，其所得经验和学习、工作结果、工作成绩等都可以量化或相对量化。
· 效率意识：效率是效益的基础，永远追求比自己以前、比别人完成的更快，通过团队之间相互配合、共同努力提高效率。
· 公德意识：对自己负责、对别人坦诚、对工作尽职、对公司忠诚、对社会尽责、对国家热爱。
· 创新意识：创新是最大的生产力，要善于挖掘创造动机、培养创造兴趣、丰富创造情感、坚定创造意志，充分发挥个人所蕴涵的潜在本质力量。
· 公平意识：机会面前人人平等，付出决定回报。
· 危机意识：成于忧患、败于安乐，化危机为动力，每个部门、每位员工都有责任和义务为企业分担压力、化解风险、共同成长。
2 安久中文释义
安：安于盘石
释义：像盘石一样安然不动。形容安定稳固。
出处：战国·赵·荀况《荀子·富国》：“为名者否，为利者否，为忿者否。则国安于盘石，寿于旗翼。”
安久人对客户：安全稳定的产品与服务。
安久人对员工：安定团结，稳定发展。
久：历久弥坚
释义： 历，经历。 久，时间久，很长的时间。 弥，越，更加。 坚，坚强，坚定。经过长久的时间后，意志更加坚定。经历时间越长久，越显得坚定不移。
安久人说户：持久维护，共同发展。
安久人对员工：携手共进，持久发展。
3 安久LOGO释义
金色，是一种最辉煌的光泽色，更是大自然中至高无上的纯色，它是太阳的颜色，它代表着温暖与幸福，也拥有照耀人间、光芒四射的魅力。
金色象征：高贵、光荣、华贵、辉煌。预示着安久荣耀、辉煌的明天。
LOGO整体由汉字“安”字变形而来：上为“天”、中为“人”、下为“久”，意为安久人在天地之间长久屹立。 安久自创业至今获得社会各界青睐 并授予各种奖项、证书以鼓励安久更好的为中国互联网产业继续做贡献