指依资本租赁契约所承租之资产。
一种租赁方式，即在规定期限内分期向出租人支付规定的金额，其总数足以支付出租人的资本支出并使其获得一定的利润。
A lease involving payment over an obligatory period of specified sums sufficient in total to amortize the capital outlay of the lessor and give some profit.
在资本价值的租赁和租赁物的改良包括在财产，厂房和设备。
The capitalized value of leases and leasehold improvements included in property, plant, and equipment.
海南航空通过租赁的形式引入新飞机不仅满足了航运能力不断增长的需要，而且还优化了资本结构。
To import this new aircraft by leasing contract, Hainan Airlines had not only fulfilled the booming demand on shipping capacity but also optimized its capital structure.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
资本运营的主要形式有：企业并购、租赁经营、无形资本经营、资本运营新形式。
The main forms of capital operation are purchase of enterprises, rental operation, invisible capital operation and new forms of capital operation.
资本运营的主要形式有：企业并购、租赁经营、无形资本经营、资本运营新形式。
The main forms of capital operation are purchase of enterprises, rental operation, invisible capital operation and new forms of capital operation.
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