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。
Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases.
依靠位置，一家新创咖啡馆每月租金支出可能是几十万美金或者更多。
Depending on location, a startup café's monthly rent costs can be a couple hundred thousand dollars or more.
但是你可以咨询当地税务局如何从租金收入中扣除租金支出计算出应纳税收入。
But you should consult with your tax pro to determine how to properly allocate your rental expenses against the income you receive.
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