As an indispensable party in the international charter market,chartered shipbrokers play an extremely important role in charter party s conclusion,performance and dispute solution.

After analysing the different features of vehicles enterprise patterns in urban mass project, theauthor employs the quantitative way to calculate the patterns of purchase, financing lease and business lease, andcompares the costs of all kinds of vehicles enterprise pattens based on the analysis of the overhead mass transitproject in Gonghe Road in Shanghai.

On the influence of operating lease and financial lease upon financial statement and key financial ratios;

The Real Motives for Operating Leases——A Case Research based on China Eastern Airlines Corporations

operating lease,as often happens at present society a kind of economic activity,this article both for rental and lease terms on the circumstances in different accounting treatment.