Aircraft Financing Lease Accounting Treatment And The Use Of Funds To Research And Analysis Of The Performance Evaluation Model

Financial Leasing" is the widely adopted by the Chinese Airliners during the past twenty years. It assuages the airliners' thirsty for capital and made great contribution to the development of Chinese civil aviations. This thesis includes two parts: view to the cash flow and the time value of the capital, the first sectionanalyses and compares the two ways using by airline companies to introduce the civil aviations: loaning and financial leasing in quantity, draws a conclusion that financial leasing is the better choice. To gain the right of using the civil aviations, the airline companies should pay out the cost, that is, pay rent to the rent companies by appointment. To evaluate the avail of the rent paid by airline companies, the second section of the paper stresses on the building and the studying of the capital integrate use model: by the following three guide lines: the contribution to the assess and debt ratio, to the liquidity ratio and to the tax economy of the airline companies, this model can scale whether the way of the rent-payment is superior, for the sake of how to arrange its own capital to attain the most superior financial condition during the financial leasing of the civil aviations.