The financing incomes for subsequent periods shall be recognized on the basis of the revised net investment in the lease and the recalculated implicit interest rate. 以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。
Net investment profit is the balance of income on external investment after deducting investment loss. 投资净收益是企业对外投资收入减去投资损失后的余额。