3.1.4 Long-term Repayment Structure

3.1.4 Long-term Repayment Structure
Another attraction of lease financing is that leasing can assist in matching the rental profiles with income streams for the purpose of sound financial management of the shipping company.

Shipping companies have always been inclined to translate the costs of a particular vessel, both capital costs as well as operating expenses, into a fixed day rate. It appears that traditionally it has been common practice to structure lease payments to match the expected earnings of the shipowner. In debt financing, the loan payments, i.e.,principal and interest, are greatest in the early years because of the higher interest payments. By contrast, hire payments of a lease are usually distributed in equal amounts throughout the period of the lease. Indeed, if the lessor and lessee agree,they can even arrive at an agreement whereby in the early years the payments are lower, so that the rental profiles match the income streams. In this sense, as far as the shipowner is concerned, lease rental payments are operating expenses.

結果 (中文) 1:

3.1.4 长期偿还结构另一种吸引力的融资租赁是租赁可以协助配套租赁型材与健全财务管理的船运公司所用的收入。船公司一直都是倾向于翻译某一艘船的费用，这两种资本成本以及作为经营费用，成固定的日子率。看来，传统上是常见的结构租赁付款，以匹配船舶所有人的预期的收益。债务融资、 贷款金额、 i.e.,principal 和兴趣，在最大初年由于更高的利息。相比之下，租赁的租费通常分布在整个租赁期相等量。事实上，如果出租人和承租人同意，他们甚至可以达成一项协议，藉以初年付款较低，使出租配置文件相匹配的收入流。在这个意义上说，就出租人而言，租赁租金付款营业费用。

結果 (中文) 3:

3.1.4长期还款结构租赁融资的另一个吸引力是租赁可以协助在匹配的租金配置文件与收入流的目的，健全的财务管理的航运公司。航运公司一直倾向于把一个特定的成本，既资本成本，以及经营费用，到一个固定的天率。看来，传统上它一直是常见的做法是结构租赁付款匹配船东的预期收益。在债务融资，贷款付款，即，本金和利息，是最伟大的，在早年，因为更高的利息支付。与之形成对比的是，在租赁期内，租赁的租金通常是相等的。事实上，如果出租人和承租人同意，他们甚至可以达成一项协议，即在早期的付款是较低的，因此，租金配置文件匹配的收入来源。在这个意义上，就出租人而言，租赁租金支付运营费用。