capital lease
US /ˈkæpɪtl liːs/
UK /ˈkæpɪtl liːs/
名詞
1.
融資租賃, 資本租賃
a lease in which the lessee acquires most of the economic benefits and risks of ownership of the asset, and which is therefore treated as an asset and a liability on the lessee's balance sheet
範例:
•
The company decided to use a capital lease for the new machinery to spread out the cost over several years.
公司決定對新機器採用融資租賃，以將成本分攤到幾年內。
•
Under a capital lease, the lessee is responsible for maintenance and insurance.
在融資租賃下，承租人負責維護和保險。
同義詞:
同義詞:
在 Lingoland 學習這個單詞