Article 38 a lessor shall disclose the carrying amount of each class of leased asset in the operating leases.
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
Article 38a lessor shall disclose the carrying amount of each class of leased assets in the operating leases.
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
Rental income under operating leases is hereby credited to the profit and loss account on a straight-line basis over the lease term.
营业租约之租金收入以直线法于租约期内在损益账中计入。
Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases.
营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。
Operating leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets remain with the lessors.
营业契约乃租赁资产拥有权之大部份风险及回报皆依据该等租约属出租人所有及由出租人承担之契约。
Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.
经营租约下的预付租金最初按成本列帐，其后按租期以直线法确认。
Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.
经营租约下的预付租金最初按成本列帐，其后按租期以直线法确认。
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