operating lease

英 ['ɒpəˌreɪtɪŋ liːs] 美 ['ɑːpəˌreɪtɪŋ liːs]

• n. 经营租赁

operating lease的用法和样例：

例句

用作名词 (n.)

1. 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。
2. 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。