Easter: BeNeLux游

马上要离开欧洲了，心里总还是有点眷恋。不为别的， 就是习惯了这里“悠闲懒散”的生活。这个话题不能深入，否则跑题，被批不及格 :P
人心有一部份是比较“贱”的，有佳人相伴的时候常不知道要珍惜！自从得知要离开欧洲后，就开始盘算着能否在走之前再多看几眼这里各国独具一格的风土人情。
时间是比较好定的，一般是找个周末再连个宗教节日（感谢上帝），所以一下就相中了复活节的那几天。选地点本来是件很头疼的事情，因为欧洲还没去过的地方很多。可这次的决定却作的比较果断，原因很简单：因为计划做的匆忙，定廉价机票也太晚，所以远的地方就不在考虑之列了；再看近的地方大部分都去过，而没去过的地方里面却正有个广为人知的“经典”路线 --- 荷比卢！lol ：D
Netherlands其实早在2003年初的时候就去过，不过那年只去了Amsterdam还把相机给弄丢了，结果玩得不开心，还什么美景也没能带回来。于是一直想着要再旧地重游，把上次错过的补回来。另外两个国家我都没去过，因为国家土地面积比较小，于是在旅游路线上一般都会和Netherlands并在一起。这并非是中国旅行社的专利履旅行路线，大部分欧洲“原驻民”也基本采用如此的路线游玩，因此他们将这三个国家统称为BeNeLux, 也就是Belgium, Netherlands和Luxembourg的缩写. 这一点有GPS地图数据为证，这三个国家的地图通常被归为一个文档，并命名为BeNeLux.map! Great Success!
荷比卢离我们实在不算远，于是乎决定趁我的老BMW还没卖掉前，赶紧拉出去遛遛。实际行驶的路线我在下面的地图上用不同颜色标示出来了。经过的城市如下Paderborn(start)->Antwerpen->Brugge->Gent->Brussel->Den-Haag->Kinderdijk->Rotterdam->Giethoorn->Volendam->Marken->Amsterdam->Paderborn(end).
整个旅游行程从4月6日凌晨6点开始，到4月11日晚上11点结束，历时5天半，行驶1750公里。其间故事多多，等我这两天整理照片的时候一并娓娓道来。此外在Den Haag的时候有受到Lihlii和Danly同学的热情招待，特此表扬:D 有心人估计从路线图上已经发现，我们其实没有去卢森堡，原因很窝囊，今天不好意思说，过两天酝酿好了在讲:D

The Route of BeNeLux

Leasing or Purchasing?

最近和一位朋友聊起在美洲买车的时候,提到了Leasing。德国人通常在私人购物的时候会考虑Instalment Plan而对于Leasing似乎不是很感兴趣，谈得也少。由于最近被逼换车，所以不得不花点时间来研究一下了。

Benefits of commercial leasing

For businesses, leasing property may have significant financial benefits:
* Leasing is less capital-intensive than purchasing, so if a business has constraints on its capital, it can grow more rapidly by leasing property than it could by purchasing the property outright.
* Capital assets may fluctuate in value. Leasing shifts risks to the lessor, but if the property market has shown steady growth over time, a business that depends on leased property is sacrificing capital gains.
* Leasing may provide more flexibility to a business which expects to grow or move in the relatively short term, because a lessee is not usually obliged to renew a lease at the end of its term.
* Depreciation of capital assets has different tax and financial reporting treatment from ordinary business expenses. Lease payments are considered expenses, which can be set off against revenue when calculating taxable profit at the end of the relevant tax accounting period.

Disadvantages

There are some significant drawbacks:
* If circumstances dictate that a business must change its operations significantly, it may be expensive or otherwise difficult to terminate a lease before the end of the term. In some cases, a business may be able to sublet property no longer required, but this may not recoup the costs of the original lease, and, in any event, usually requires the consent of the original lessor. Tactical legal considerations usually make it expedient for lessees to default on their leases. The loss of book value is small and any litigation can usually be settled on advantageous terms. This is an improvement on the position for those companies owning their own property. Although it can be easier for a business to sell property if it has the time, forced sales frequently realise lower prices and can seriously affect book value.
* If the business is successful, lessors may demand higher rental payments when leases come up for renewal. If the value of the business is tied to the use of that particular property, the lessor has a significant advantage over the lessee in negotiations.