单词 |
operating leases |
释义 |
- 经营租赁:一种租赁合同,承租人在一定期限内使用资产,但不具有购买资产的权利。
1 ?经营租赁协议 ... in-bound leases进口租赁 operating leases经营租赁协议 synthetic leases合成租赁协议 ... 2 ?经营租赁 从承租人的角度可对租赁分为资本租赁(Capital Leases)和经营租赁(Operating Leases)两类,包括转让给承租人,在开始租赁前其已使用年限超过资产全新时可使用年限的75%时。 3 ?操作租赁 ... 草根工业:grass-root industry 操作租赁:operating leases 操作上的工作计划:operational work plans ...
- 1
Article 38 a lessor shall disclose the carrying amount of each class of leased asset in the operating leases. 第三十八条出租人对经营租赁,应当披露各类租出资产的账面价值。 - 2
Article 38a lessor shall disclose the carrying amount of each class of leased assets in the operating leases. 第三十八条出租人对经营租赁,应当披露各类租出资产的账面价值。 - 3
Rental income under operating leases is hereby credited to the profit and loss account on a straight-line basis over the lease term. 营业租约之租金收入以直线法于租约期内在损益账中计入。
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