从承租人的角度可对租赁分为资本租赁（Capital Leases）和经营租赁（Operating Leases）两类，包括转让给承租人，在开始租赁前其已使用年限超过资产全新时可使用年限的75%时。
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Financial Lease and Operating Leases 金融租赁与经营租赁
Operating leases method 经营性租赁法
Cash paid for operating leases 经营租赁所支付的现金
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。
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