capital lease

基本解釋

Assets leased under capital lease contracts.
指依資本租賃契約所承租之資産。
Today, companies can opt either for a “capital lease”, which goes on the balance-sheet, or an “operating lease”, which does not.
目前，企業(yè)可選擇“融資租賃”，計入資産負債表的；也可選擇“經(jīng)營租賃”，不計入資産負債表。
Today, companies can opt either for a "capital lease", which goes on the balance-sheet, or an "operating lease", which does not.
目前，企業(yè)可選擇“融資租賃”，計入資産負債表的；

The differences between an operating lease and a capital lease are quite small despite the rather large impact the difference in accounting can have on the balance sheet and economic earnings of the business.
FORBES: Off-Balance Sheet Debt: Bad Enough That FASB Notices, Maybe You Should Too?
Lately industry profitability has been poor, increasing the need for shippers to conserve capital and lease rather than buy.
FORBES: 3 Slow Growth Small-Caps With Big Potential
Before the smaller players drill, they must factor in such issues as their capital and lease costs, as well as the price of the underlying commodity.
FORBES: Oil and Gas Feeding Off Each Other While They are Fueling Economic Recovery