资本租赁 [租赁] capital lease ; capitalized lease ; Capital l lease ; Capital Leases
矿产资本租赁税 MRRT
流动资本租赁部位 Current Portion Capital Leases
资本租赁债务 obligations under capital leases
非流动资本租赁 Non-Current Capital Leases
长期负债下资本租赁 Long-term liabilities under capital lease
长期负债根据资本租赁 Long-term liabilities under capital lease
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.
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