leasing-assets

基本解釋

In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.
在資本租賃中，承租人資本化租賃資產(chǎn)和報(bào)告租賃負(fù)債。
Article 10. Should the mortgagor use leased assets as mortgaged property the original lease shall continue to be valid.
第十條抵押人用已出租的財(cái)產(chǎn)作抵押物時(shí)，原租賃關(guān)系繼續(xù)有效。
The Group's obligations under finance leases are secured by the lessors' title to the lease assets.
本集團的融資租賃負債乃由出租人對租賃資產的業權作抵押。
The lease beginning date shall refer to the date on which the lessee begins to have the right to use the leased asset.
租賃期開始日,是指承租人有權(quán)行使其使用租賃資產(chǎn)權(quán)利的開始日。
A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset.
資產(chǎn)租賃是長(zhǎng)期的，不可取消的，并與租賃資產(chǎn)分期付款購(gòu)貨相類似。