investment property

He bought an investment property for$ 100,000 and put down$ 20,000

他以10万美元买下一处投资性地产，并支付了2万美元的定金。

Enterprise Accounting Principle ⅲ, Investment Property was issued by Chinese Ministry of Finance in February 2006. Investment Property, which is defined as property held to earn rentals or for capital appreciation or both, is differentiated with fixed asset and accounted separately.

《企业会计准则第3号&投资性房地产》中将企业用于赚取租金或资本增值，或两者兼有而持有的房地产区别于原有的固定资产，进行单独核算。

He bought an investment property for $100,000 and put down $20,000.

他以10万美元买下一处投资性地产，并支付了2万美元的定金。

He bought an investment property for $100,000 and put down $20,000...

他以10万美元买下一处投资性地产，并支付了2万美元的定金。

In this thesis we aims to use EVA performance evaluation methods to explain the real value of Hang Lung Properties who has a long-term investment philosophy of holding investment property and can always create business value for shareholders and other related groups.

本文旨在以EVA的业绩评价方法解释恒隆地产采用价值投资理念长期持有投资性物业，为股东等企业利益相关者群体创造价值、获取回报的原因所在。

Discussion on Enterprise Accounting Principle ⅲ, Investment Property

投资性房地产会计准则的差异分析

Negative Gearing: When the tax deductions from an investment property exceed the income the property generates, the investor has a tax loss to offset against their other taxable income.

负杠杆原理：当投资房产抵税部分金额超过收入部分，投资人可以用于抵减其他应付税的收入。

The Company's investment property is held for rental purposes under operating leases.

本公司持有投资物业,目的为按经营租约收取租金.