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- Therefore, leasing is considered a financial instrument and operating leases is not a financial instrument (due payables or receivables except). 因此,融资租赁被认为是一项金融工具而经营租赁则不是一项金融工具(已到期的应收或应付款项除外)。
- Leases where substantially all the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases. 凡租赁资产所有权之绝大部份风险及回报仍属出租公司拥有之租约均为经营租赁。
- Regional Turbo-Prop and Regional Jet sales, Operating Leases and Wet Leases. 经营支线涡桨飞机和支线喷气式飞机租赁及湿租业务。
- Business operators leasing others' counters or space shall give their own true names and signs and mark them accordingly. 租赁他人柜台或者场地的经营者，应当标明其真实名称和标记。
- In an operating lease the lessor retains the usual risks and rights of owning the asset. 在维护性租赁中，出租人保留拥有资产的一般风险和权利。
- An operating lease is shorter and allows a company to use equipment it cannot buy through debt financing. 营业型租赁为期较短，并且允许公司使用其无法通过债务融资购买的设备。
- The bankruptcy protection also allows JAL to continue operating leased aircraft in Japan. 破产保护还允许该公司继续在日本运营租借的飞机。
- The endless lea will purify your thought. 一望无际的草原会净化你的思想。
- The Company's investment property is held for rental purposes under operating leases. 本公司持有投資物業，目的為按經營租約收取租金。
- The company has branch out into car leasing. 该公司业务范围已扩大到汽车租赁。
- The Group's investment property is held for rental purposes under operating leases. 本集團持有投資物業，目的為按經營租約收取租金。
- Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. 凡所有权的绝大部分风险和回报由出租人保留的租赁,均列作经营租赁。
- A lessor shall include the assets subject to operating leases in relevant items of its balance sheets in light of the nature of the asset. 第二十五条出租人应当按资产的性质,将用作经营租赁的资产包括在资产负债表中的相关项目内。
- The advantage of the emotions is that they lea us astray. 情绪的好处在于引我们走入歧途。
- Operating Lease A lease contract that allows the use of an asset, but does not convey rights similar to ownership of the asset. 营运租赁容许租借方使用一种资产,但没有转让资产实质股权的合约。
- Rental payments under operating leases are charged to the income statement on a straight-line basis over the period of the relevant leases. 营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。
- Payments made under operating leases are charged to the income statement on a straight-line basis over the period of the lease. 经营租赁的租金支出在租赁期内按照直线法计入当期损益。
- If you're interested in leasing trade, please let us know. 如果你们有意做租赁贸易，请告诉我们。
- Refco also writes long-term operating leases, including dollar-option purchase leases, on Frain equipment as well as equipment sourced through other suppliers. 瑞富还写道长期经营租赁，其中包括美元的选择购买租赁，对弗莱恩设备，以及设备采购通过其他供应商。
- Article 30 A lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard. 第三十条承租人和出租人应当根据本准则第二章的规定，将售后租回交易认定为融资租赁或经营租赁。
