operating lease的用法和樣例：
例句
用作名詞 (n.)
- Payments made under operating leases are charged to the income statement on a straight-line basis over the period of the lease.
經營租賃的租金支出在租賃期內按照直線法計入當期損益。 - Leases where substantially all the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases.
凡租賃資產所有權之絕大部份風險及回報仍屬出租公司擁有之租約均為經營租賃。
