leveraged lease

简明释义

衡平租赁

英英释义

例句

1.The financial team presented the benefits of a leveraged lease during the board meeting.

财务团队在董事会上介绍了杠杆租赁的好处。

2.The company opted for a leveraged lease to finance their new fleet of aircraft.

公司选择了杠杆租赁来融资他们的新机队。

3.Using a leveraged lease allows businesses to acquire assets without a large upfront capital investment.

使用杠杆租赁可以让企业在没有大额前期资本投资的情况下获得资产。

4.A leveraged lease can improve cash flow by minimizing initial cash outlays.

杠杆租赁可以通过最小化初始现金支出来改善现金流。

5.Investors are often attracted to leveraged leases because they can provide better returns.

投资者通常被杠杆租赁吸引，因为它们可以提供更好的回报。

作文

A leveraged lease is a financial arrangement that allows companies to acquire assets without the need for substantial upfront capital. This type of lease involves borrowing funds to finance the purchase of an asset, while the asset itself serves as collateral for the loan. In essence, a leveraged lease combines elements of both leasing and financing, providing businesses with flexibility and liquidity. One of the primary advantages of a leveraged lease is that it enables companies to maintain their cash flow while still gaining access to essential equipment or property. For instance, a manufacturing firm may require expensive machinery to enhance productivity. Instead of purchasing the machinery outright, the company can enter into a leveraged lease, allowing them to use the equipment while paying monthly lease payments. This approach not only conserves cash but also allows the company to allocate funds to other critical areas, such as research and development or marketing.Moreover, a leveraged lease can offer tax benefits. The leasing company typically owns the asset, which allows them to claim depreciation on their taxes. Consequently, they may pass some of these savings onto the lessee in the form of lower lease payments. This arrangement can be particularly advantageous for businesses looking to minimize their tax liabilities while still acquiring necessary assets.However, it is essential for companies to assess the risks associated with a leveraged lease. Since the lease is often backed by debt, failure to meet payment obligations can lead to severe financial consequences. If a business encounters cash flow issues, it may struggle to make its lease payments, potentially resulting in the loss of the leased asset. Therefore, careful financial planning and risk assessment are crucial when considering a leveraged lease.In addition to financial considerations, companies should also evaluate the terms of the lease agreement thoroughly. The duration of the lease, interest rates, and any potential penalties for early termination are all critical factors that can impact the overall cost and viability of a leveraged lease. Engaging with legal and financial advisors can help businesses navigate these complexities and ensure they are making informed decisions.In conclusion, a leveraged lease can be a powerful tool for businesses seeking to acquire assets without tying up significant capital. By understanding the structure and implications of this financial arrangement, companies can leverage the benefits of a leveraged lease while minimizing risks. Ultimately, the success of utilizing a leveraged lease lies in careful planning, thorough evaluation of terms, and a clear understanding of the associated financial responsibilities.

一种杠杆租赁是允许公司在没有大量前期资本的情况下获得资产的金融安排。这种类型的租赁涉及借款以融资购买资产，而资产本身则作为贷款的抵押品。实质上，杠杆租赁结合了租赁和融资的元素，为企业提供了灵活性和流动性。杠杆租赁的主要优势之一是，它使公司能够保持现金流，同时仍然获得必要的设备或财产。例如，一家制造公司可能需要昂贵的机械来提高生产力。公司可以选择进入杠杆租赁，而不是直接购买机械，这样可以在支付月租的同时使用设备。这种方法不仅节省现金，还允许公司将资金分配到其他关键领域，例如研发或市场营销。此外，杠杆租赁还可以提供税收优惠。租赁公司通常拥有资产，这使他们能够在税收中申报折旧。因此，他们可能会以较低的租金将一些这些节省转移给承租人。这种安排对于希望减少税负的企业来说特别有利，同时仍然获得必要的资产。然而，公司必须评估与杠杆租赁相关的风险。由于租赁通常由债务支持，未能履行付款义务可能导致严重的财务后果。如果企业遇到现金流问题，可能会难以按时支付租金，从而可能导致失去租赁资产。因此，在考虑杠杆租赁时，仔细的财务规划和风险评估至关重要。除了财务考虑外，公司还应全面评估租赁协议的条款。租赁的持续时间、利率以及提前终止的潜在罚款都是影响杠杆租赁整体成本和可行性的关键因素。与法律和财务顾问的合作可以帮助企业应对这些复杂性，并确保他们做出明智的决策。总之，杠杆租赁可以成为企业在不占用大量资本的情况下获得资产的强大工具。通过理解这种金融安排的结构和影响，公司可以利用杠杆租赁的好处，同时最小化风险。最终，成功利用杠杆租赁的关键在于仔细规划、全面评估条款以及清楚了解相关的财务责任。