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The Chapter 1 introduced the background information about this study. The problem definition and research purpose were mentioned. The information about company，DaTong was presented. The Chapter 2 will research the machinery lease industry, then explore machinery lease market and give an analysis of customer. Finally, group strategy will be presented.

2.2 Types of Machinery Leasing

现代租赁已大大增加，因为二次世界大战。昂贵的设备，如飞机，船舶，设备和施工设备是当代租赁的主要构成。

Contemporary leasing has increased greatly since the world war two. Expensive equipments such as aircrafts, ships, and construction equipments are the main constitution of contemporary leasing.

从承租人的角度看，当代租赁可分为融资租赁和经营租赁。根据租赁的过程中，它可以想通作为直接租赁，转租及售后租回。

From the point view of lessee, contemporary leasing can be divided into financial leasing and operating leasing.

According to the process of leasing, it can be figured as direct lease, sublease and leaseback.

根据出租人的数量，可以分为单一投资租赁和杠杆租赁。

According to the number of lessors, it can be divided into single-investor leasing and leveraged leasing.

2.2.1 Financial Lease

金融租赁是一种租赁，承租人将选择其中：设备，车辆，或软件，它是一个商业安排，出租人将购买该设备，承租人将于租赁期间使用该设备的;

A financial lease is a type of lease and it is a commercial arrangement where: the lessee will select the equipment, vehicle, or software; the lessor will purchase that equipment; the lessee will have use of that equipment during the lease; the lessee will pay a series of installments for that equipment; the lessor will recover a large part or all of the cost of the asset plus earn interest from the rentals paid by the lessee; the lessee has the option to acquire ownership of the asset. In the process of lease, the finance company is the legal owner of the equipment during duration of the lease. However, the lessee has controlled over the equipment providing them the benefits and risks of ownership.

Contemporary machinery aims to finance and that is the nature. Financial lease is the most typical form of equipment leasing. When enterprises need lots of money to buy certain equipment, the suitable way is to choose financial leasing in order to improve the financial condition.

2.2.1.1 The Feathers of Financial Lease

1. Supplier of equipment must be chosen by the lessee.
2. There are at least three organizations and two contracts to be signed.
3. The time of leasing is often long and the rent is paid off totally.

4. Once a contract is signed, absolutely it can not be cancelled.

2.2.2 Operating Lease

Operating lease is a lease whose term is short compared to the useful life of equipment being leased. An operating lease is commonly used to acquire equipment on a relatively short-term basis. The lessor has the responsibility of repairing rental machinery. This type of leasing is also called service leasing.

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