capital lease

基本解释

Assets leased under capital lease contracts.
指依资本租赁契约所承租之资产。
Today, companies can opt either for a “capital lease”, which goes on the balance-sheet, or an “operating lease”, which does not.
目前，企业可选择“融资租赁”，计入资产负债表的；也可选择“经营租赁”，不计入资产负债表。
Today, companies can opt either for a "capital lease", which goes on the balance-sheet, or an "operating lease", which does not.
目前，企业可选择“融资租赁”，计入资产负债表的；

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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