资本租赁的英文

capital lease

financial lease

• 资本:    capital
• 租赁:    rent; lease; hire
• 资本租赁债务:    obligations under ...

例句与用法

1. Assets leased under capital lease contracts
   指依资本租赁契约所承租之资产。
2. In a capital lease , the lessee capitalizes the leased asset and reports a lease liability
   在资本租赁中，承租人资本化租赁资产和报告租赁负债。