capital lease

基本解释

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，企業可選擇“融資租賃”，計入資産負債表的；也可選擇“經營租賃”，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.
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