| 单词 | 地租 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 地租 —land rentless common: land tax 租地 —rent land • lease farmland Examples:地租收入—rent income (esp. from arable land) 租借地—concession (territory) 租地人投标票权—occupation franchise See also:租 v—rent v • hire v 租—charter • rent out • lease out • land tax
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經 營 租 賃 的 預 付 土 地 租 金 ╱ 土 地 租 賃 款 初 始 按 成 本 計 量，後 續 按 直 綫 法 在 租 賃 期 內 確 認。 zte.com.cn | Prepaid land premiums/land lease payments under operating leases are initially [...] stated at cost and subsequently recognised [...]on the straight-line basis over the lease terms. wwwen.zte.com.cn |
預付土地租金 乃計入發展中物業，其中預付土地租 金 之 攤銷會撥充為發展期間之部份樓宇成本，惟已落成物業之攤銷則計入 收益表內。 wingtaiproperties.com | Prepaid land lease is included in properties under development, of which the amortisation of prepaid land lease is capitalised [...] as part of the building [...]costs during the development period but charged to the income statement for completed properties. wingtaiproperties.com |
這包括 (i) 向企業提供資助共 5 億 元；(ii) 向香港生產力促進局提供 5,500 萬元，以成立專責隊伍，負 責「專項基金」個別企業資助部份的管理、行政支援及項目監察工作； (iii) 向香港生產力促進局提供 400 [...] 萬元，以舉辦各項推廣及宣傳活 動、工作坊及研討會，出版指引作教育及分享經驗，及支付其他必需 的相應開支如審計費；以及 (iv) 香港生產力促進局作為政府的執行 [...] 伙伴，提供總額相等於 1,700 萬元的專業人手支援、場地租金及其他 輔助、技術及支援服務。 legco.gov.hk | This includes (i) $500 million of funding support to be provided to enterprises; (ii) $55 million to be provided to the HKPC to set up a dedicated team for programme management, administrative support and project monitoring; (iii) $4 million to be provided to the HKPC to conduct various publicity and promotional activities, organise seminars and symposia, publish guidebooks for education and experience sharing, and meet other necessary expenses such as audit fees; and (iv) $17 million to be contributed by the HKPC as the [...] implementation partner in terms of professional [...] manpower support, venue rentals and other ancillary, [...]technical and support services. legco.gov.hk |
土地租賃以 可收回金額呈列，並須根據HKAS 36作耗蝕測試，可收回金額為公平 [...] 價值減出售成本及使用價值兩者之較高者。 publicbank.com.hk | Land leases are stated at the [...] recoverable amount subject to an impairment test pursuant to HKAS 36, which is based on the [...]higher of fair value less costs to sell and value in use. publicbank.com.hk |
监督厅提出关于审计适用于总部间接费用的标准费用的报告(A/60/682)后， 秘书处审查了这些标准费用，并尽量根据订正费率拟订 2011/12 [...] 年度预算拟议新 设员额的经常性费用项下所需资源，如 房 地租 金 、 办公室用品和设备、商营通信 费用(传真费和电话费)和信息技术维护服务级协议和基础设施费用的所需资源， [...] 以及非经常性费用项下所需资源，如购买家具和包括计算机和电话在内的办公设 [...]备，以及改建或装修。 daccess-ods.un.org | Following the report of OIOS on the audit of the standard costs applied to Headquarters overhead (A/60/682), the Secretariat has reviewed the standard costs and, to the extent possible, has applied the revised rates in the formulation of the [...] requirements under recurrent costs, [...] such as those for the rental of premises, office [...]supplies and equipment, commercial communications [...]costs (fax and telephone charges) and service-level agreements and infrastructure costs for information technology maintenance and repair; and under non-recurrent costs, such as those for the purchase of furniture and office equipment, including computers and telephones, and alterations or improvements, for newly proposed posts in the 2011/12 budget. daccess-ods.un.org |
收入第 2 款表 IS2.1 显示，2012-2013 两 [...] 年期估计数增加的主要原因是，预计 房 地租 金 收 入增加(12 417 900 美元)，但增 加数额被银行利息预计减少额(387 [...]300 美元)和杂项收入预计减少额(189 900 美 元)部分抵销。 daccess-ods.un.org | As indicated in table IS2.1 of Income section 2, the estimated increase for [...] 2012-2013 is due mainly to the [...] projected increase under rental of premises ($12,417,900), [...]partially offset by projected [...]decreases under bank interest ($387,300) and miscellaneous income ($189,900). daccess-ods.un.org |
在“近日”之前刪除“鑒於”，並以“本港貧富懸殊問題持續惡化， [...] 基層工資未見回升，加上”代替；在“(一)”之後加上“以每戶每季 [...] 5,000 元為上限，寬免下個財政年度全年的差餉 及 地租 ； (二 )寬免一 至兩個月公屋租金；(三)”；刪除原有的“(二)”，並以“(四)”代 [...] 替；刪除原有的“(三)”，並以“(五)”代替；及在“價格大幅上 [...] 調；”之後刪除“及(四)”，並以“(六)採取按預測通脹方式計算綜 合社會保障援助金額，並把調整周期縮短；及(七)”代替。 legco.gov.hk | To delete "as" after "That," and substitute with "the problem of disparity between the rich and the poor in Hong Kong continues to worsen, wages of the grassroots have not increased and"; to add "waiving the rates and Government rent for the whole of the next financial year, subject to a ceiling of [...] $5,000 per quarter per household; (b) [...] waiving the rent of public rental housing for [...]one to two months; (c)" after "(a)"; [...]to delete the original "(b)" and substitute with "(d)"; to delete the original "(c)" and substitute with "(e)"; and to delete "and (d)" after "from increasing heftily due to insufficient supply;" and substitute with "(f) adopting the method whereby the rates of Comprehensive Social Security Assistance payments are determined on the basis of the inflation forecast, and shortening the adjustment cycle; and (g)". legco.gov.hk |
例如，政府给予的经济用地租让往 往不遵守与受影 响社区磋商或进行环境和社会影响评估的要求。 daccess-ods.un.org | For example, ELCs accorded by the Government often do not comply with the requirements to consult with affected communities or to conduct environmental and social impact assessments. daccess-ods.un.org |
在满足上述两个条件后，总部委员会将在其下次届会上审议工作组有关总部 场 地租用 基 金的报告，并重新评估是否批准和实施将米奥利斯办公室的租金标准再提高 5%。 unesdoc.unesco.org | It being understood that once these two conditions are met, the Headquarters Committee, at its next session, would review the Working Group’s report on the Headquarters Utilization Fund and re-evaluate whether an additional 5% increase could be approved and applied to the rental scale for Miollis offices. unesdoc.unesco.org |
作为审查进程的一部分，2008 年年底完成了一项为期 12 个月的短期土 地改革 计 划 ， 着重解决下列问题：土地租 约 审计、提高公 众 认 识 、审查 土地立 法，例如：土地租 赁 法、土地购买法、植 被权法、估价法、土地丈 量 法、土地法 庭法，还审查了土地租赁管 理制度，以及 Luganville 镇的重新土地规划。 daccess-ods.un.org | As part of the review process a 12 months Short Term Land Reform Project completed at the end of [...] 2008 focused on issues [...] such as: land lease audits, raising awareness to the public, review of legislations such as: Land Lease Act, Land Acquisition Act, Strata Title Act, Valuation Act, Land Survey Act and the Lands Tribunal Act and also review of land lease administrative systems [...]and the re-zoning of Luganville town. daccess-ods.un.org |
持作出售物業之預付土地租金乃計入「待出售物業」。 wingtaiproperties.com | Prepaid land lease for properties held [...] for sale is included in “properties for sale”. wingtaiproperties.com |
偷猎、家养驯鹿变野、天敌(狼)的数 目增加、大规模砍伐森林、驯鹿吃的藓类植物数量减少、北方驯鹿 牧 地租 金 高 (每 公顷林地租金 5 .35 卢布)和其他许多原因，也导致萨哈林的驯鹿牧养出现灾难性 的局面。 daccess-ods.un.org | Poaching, the feralization of the domestic reindeer, the increasing number of predators (wolves), massive deforestation, a decrease [...] in the number of [...] reindeer moss, high rent for northern reindeer herding, at 5.35 rubles per hectare on forest area units and [...]many other reasons have [...]also led to the catastrophic situation of reindeer herding in Sakhalin. daccess-ods.un.org |
然而受中港兩地租金成 本飆升、員工成本持續增長、加上集團為 LIDS 業務作出約 4,406,000 [...] 港元存貨撥備，令經營虧損錄得 7,831,000 港元(2011 年： 2,595,000 港元)。 mainland.com.hk | However, the surge in rental costs and rising staff [...] costs in the PRC and Hong Kong, together with the provision for inventory [...]of HK$4,406,000 made for the LIDS Business, have resulted in an operating loss of HK$7,831,000 (2011: HK$2,595,000). mainland.com.hk |
因此，当地社区决定不把土地租给大 型采矿公司，而是用不涉及有毒化学品使用的创新型和传统低 [...] 影响采矿活动来获取矿物。 teebweb.org | For this reason, local [...] communities decided not to rent out land to large-scale [...]mining companies but rather to extract minerals [...]with innovative and traditional low-impact mining practices that do not involve the use of toxic chemicals. teebweb.org |
我/我們明白並同意如我 / 我們申請獲批准，於轉讓契據簽定後，房委會及房屋署可將所有載於申請表 及轉讓契據的資料及我 / [...] 我們的個人資料提供予差餉物業估價署，以作更正業主記錄，及發出差 餉 / 地租通 知書之用。 housingauthority.gov.hk | I/We understand and agree that upon approval of the proposed transfer and the execution of the assignment effecting such transfer, the Housing Authority and the Housing Department may provide all necessary information and my/our personal data contained in this application and the assignment to the [...] Rating and Valuation Department for updating the record of owner(s) and for issuing [...] demand notes for rates/Government rent. housingauthority.gov.hk |
(b) 据报告，缔约国的企业正在或准备和一些国家签订对各方面，特别是 对水权和住房权有不利影响的土地租 赁 合同 daccess-ods.un.org | (b) Businesses from the State party are reported to be signing or planning to sign land leases in various countries with negative implications for, inter alia, the right to water and housing; and daccess-ods.un.org |
於二零零七年六月三十日，本公司附屬公司的香港 土 地租 賃 及 樓宇的若干預付地價（賬 面 總 值 約 [...] 為136,000,000港 元）已 質 押 予 銀 行，作 為 已 授 予 本 集 團 約26,000,000港 元 之 銀 行 貨 款 及約202,000,000港元之信託收據貸款之抵押。 cre8ir.com | On 30 June 2007, certain prepaid [...] premium for land lease and buildings in [...]Hong Kong of the Company’s subsidiaries, with a [...]total carrying value of approximately HK$136 million were pledged to banks as securities for bank loans of approximately HK$26 million and trust receipt loans of approximately HK$202 million granted to the Group. cre8ir.com |
本集團已基於租賃開始時已存在之資料，重新評估於二零一零年一月一 日之未屆滿土地租賃的 分類，並確定該等租賃毋須重新分類。 shougang-resources.com.hk | The Group has reassessed the classification of the [...] land elements of its [...] unexpired leases at 1 January 2010 on the basis of information existing at the inception of those leases and has determined that none of its leases require reclassification. shougang-resources.com.hk |
幼稚園如目前並非領取幼稚園及幼兒中心資助計劃的政府資助，及/或獲政府發還租金/差 餉 / 地租 ，請 連同申請表格夾附根據《稅務條例》(第 112 [...] 章)第 88 條獲豁免繳稅的批准書經核證副本一份。 applications.edb.gov.hk | For KG NOT currently in receipt of government subsidy under [...] Kindergarten and Child Care Centre Subsidy [...] Scheme and/or rent/rates/government rent reimbursement, [...]a certified true copy of the approval [...]letter granting the KG exemption from taxes under section 88 of the Inland Revenue Ordinance (CAP.112) should be attached to this application form. applications.edb.gov.hk |
所需经费减少的主要原因是，一般临时人员、计算机相关维修、 房 地租 金和 翻新的费用有所减少。 daccess-ods.un.org | The reduced requirements arise [...] mainly from decreases under general temporary assistance, computer-related [...] maintenance and rental and renovation of [...]premises. daccess-ods.un.org |
該項貸款乃由本集團若干預付土地租 金 、 樓宇及投資物業（附 註15、16及17）、本 公 司 一 位 執 行 董 事 及 其 配 偶 給 予 的 個 [...] 人 擔 保 以 及 本 公 司 最 終 控 股 公 司 給 予 的 公 司 擔 保 扺 押（附 [...]註33），並 按 浮 息7.66%（二 零 零 八 年：7.74% ）年 利 率 計 息。 evoc.cn | The loan [...] is secured by charges over certain of the Group’s lease prepayments, buildings [...]and investment properties (Notes [...]15, 16 and 17), personal guarantees given by an executive director of the Company and his spouse and a corporate guarantee given by the ultimate holding company of the Company (Note 33), and carries interest at a floating rate of 7.66% (2008: 7.74%) per annum. evoc.cn |
方便地租看电影或者在线观看最喜欢的 YouTube 视频。 bang-olufsen.com | From there, you can rent films or watch your [...] favourite YouTube videos online. bang-olufsen.com |
(v) 由於越南中部樹脂已根據土地分租協 議 悉數支付 土 地租 金 ， 故根據一次 性 租 金 土地 租約，越南中部樹脂於土地分租期間 擁有土地使用權持有人的所有權利，例如轉讓 或抵押土地使用權或用土地使用權及隨附土地的資產進行資本出資，以從事業務或 與其他組織或個人進行生產合作。 cre8ir.com | (v) Since Vietnam Centresin has [...] paid the land rental under the Land Sublease Agreement in full, Vietnam Centresin has all the rights of a holder of land use rights under a lump-sum rental land lease, such as the [...]rights to assign or [...]mortgage the land use rights or to make capital contribution using the land use rights and assets attached to the land in order to engage in business or production co-operation with other organisation or individual during the term of the land sub-lease. cre8ir.com |
(E) 本申請書所提供的個人資料，將用作處理轉讓業權申請，及於申請獲批准後提供予差餉物業 估價署作發出徵收差餉/地租通知 書之用。 housingauthority.gov.hk | (E) The personal data collected shall be used for the purpose of processing the application for transfer of ownership and, upon completion of the transfer, [...] to be transferred to the Rating and Valuation Department and be used for issuing [...] demand notes for rates/Government rent. housingauthority.gov.hk |
国家的收入来自 4 个主要来源――进口税、旅游税、国有企业收益及 土 地租 赁的租金。 daccess-ods.un.org | The country’s revenue is derived from [...] four main sources – import duties, tourism tax, dividends from state-owned [...] enterprises and rent from the leasing of land. daccess-ods.un.org |
(a) 在 2005 年以私人協約方式批出的土地數量甚大，主要是為批出現有公共屋 邨的土地租契(佔接近 90%)，以便香港房屋委員會(下稱“房委會”)分拆出 售轄下商業物業。 devb.gov.hk | (a) In 2005, the very substantial private treaty grant (PTG) land disposal primarily (almost 90%) arose from the grant of existing public housing estates to facilitate the Hong Kong Housing Authority (HA)’s divestment of commercial properties. devb.gov.hk |
各国政府可努力确保尽可能多的人有明确的土地合法使用 权，而且要求地主提供土地租赁凭证，以便确认了无地农民的信用。 daccess-ods.un.org | Governments can aim to ensure that as many people as possible have clear legal [...] tenure, and also require landlords to [...] provide evidence of tenancy that could help [...]confirm the creditworthiness of landless farmers. daccess-ods.un.org |
根據HKAS 17之條文，凡土地及樓宇之租約，應在租約開始時參照租賃中 土 地租 賃權益與樓宇租賃權益的相對公平值，按比例分為 土 地租 賃 部 分與樓宇租賃部分。 equitynet.com.hk | In accordance with the provisions of HKAS 17, a lease of land and [...] building should be [...] split into a lease of land and a lease of building in proportion to the relative fair values of the leasehold interest in the land element and the building element of the lease at the inception of the lease. equitynet.com.hk |
因 此，土 地 租 賃 必 須 根 據 香 港 會 計 準 則 第17號 的 [...] 一 般 原 則 分 類 為 融 資 或 經 營 租 賃，即 視 乎 租 賃 是 否 幾 乎 將 資 產 所 有 權 的 全 部 風 險 和 報 酬 轉 移 至 承 租 人。 vindapaper.com | As a result, leases of land should be classified [...] as either finance or operating lease using the general principles of HKAS [...]17, i.e. whether the lease transfers substantially all the risks and rewards incidental to ownership of an asset to the lessee. vindapaper.com |
根據已資本化的融資租約持有的資產，包括融資租約下的預付 土 地租 約款 項，乃納入物業、廠房及設備內，並按租期或資產的估計可使用年期兩者中的較短者折舊。 wqfz.com | Assets held under capitalised finance leases, including prepaid land lease payments under finance leases, are included in property, plant and equipment, and depreciated over the shorter of the lease terms and the estimated useful lives of the assets. wqfz.com |
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