operating leases中文是什么意思

• （经营性租赁）：不符合资本性租赁标准而作为经营费用处理的租赁。
• 操作租赁
• 经营租赁协议

• "operating"中文翻译    adj. 1.运行的；操作的；工作的。 2.关于业务的； ...
• "lease"中文翻译    n. 【纺织；印染】分经，分绞。 vt. 使分经，使分 ...
• "54．financial lease and operating leases" 中文翻译 :    金融租赁与经营租赁
• "leases" 中文翻译 :    租赁协议
• "apartment leases" 中文翻译 :    房屋租赁
• "capital leases" 中文翻译 :    （资本性租赁）：在账户中将租入资产作为购入资产进行会计处理的一种租赁。; 融资租凭; 资本性租赁
• "carefree leases" 中文翻译 :    无偿租赁
• "classification of leases" 中文翻译 :    租赁协议分类
• "direct leases" 中文翻译 :    直接租赁
• "financial leases" 中文翻译 :    融资性租赁
• "in-bound leases" 中文翻译 :    进口租赁
• "indirect leases" 中文翻译 :    间接租赁
• "large leases" 中文翻译 :    大型租赁
• "leases agent" 中文翻译 :    租赁代理
• "leases of land" 中文翻译 :    土地契约
• "leases structure" 中文翻译 :    租赁结构
• "net leases" 中文翻译 :    净租赁
• "ownership leases" 中文翻译 :    所有权租赁（对融资租赁实质的形容）
• "rent-to-leases" 中文翻译 :    先以租赁合同方式租用后以融资租赁合同方式租入
• "small leases" 中文翻译 :    小型租赁
• "syndicate leases" 中文翻译 :    银团租赁
• "synthetic leases" 中文翻译 :    合成租赁协议
• "trac leases" 中文翻译 :    期末租金调整条款租赁协议
• "transnational leases" 中文翻译 :    跨国租赁
• "true leases" 中文翻译 :    真实租赁协议

• 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。
• Lease element - evaluated to determine whether they are finance or operating leases
  租赁成分确定合约是属于融资租赁还是营运租赁。
• 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。
• The future aggregate minimum lease payments under non - cancellable operating leases are as follows
  根据不可撤销经营租赁，未来须支付的最低租赁付款总额如下：
• On aspect of operating leasing , the evaluation is divided into economical result and operating result
  安全性原则、可靠性原则、灵活性原则等方面对其进行综合评价。
• What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease
  与资本性租赁会计处理相比，经营性租赁的会计处理有哪些优劣势？
• Rental in respect of operating leases on land and buildings is charged to the profit and loss account as incurred over the lease term
  土地及楼宇经营租约的租金支出于产生时根据租约期于损益表扣除。
• 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。
• Payments made under operating leases net of any incentives received from the lessor are charged to the income and expenditure account on a straight - line basis over the lease term
  根据经营租赁扣除出租人给予的任何优惠作出的付款按租期以直线法于收支帐中扣除。
• We operate within five business groups : real estate , infrastructure and project finance , operating leasing , structured finance , corporate principal finance and funds manage
  投资方向：房地产、基础设施和项目融资、维护性租赁、筹措资金、公司主要融资和基金管理。