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（經(jīng)營性租賃）：不符合資本性租賃標準而作為經(jīng)營費用處理的租賃。
操作租賃
經(jīng)營租賃協(xié)議

"operating" in Chinese : adj. 1.運行的；操作的；工作的。 2.關于業(yè)務的； ...
"lease" in Chinese : n. 【紡織；印染】分經(jīng)，分絞。 vt. 使分經(jīng)，使分 ...
"54．financial lease and operating leases" in Chinese : 金融租賃與經(jīng)營租賃
"leases" in Chinese : 租賃協(xié)議
"apartment leases" in Chinese : 房屋租賃
"capital leases" in Chinese : （資本性租賃）：在賬戶中將租入資產(chǎn)作為購入資產(chǎn)進行會計處理的一種租賃。; 融 ...
"carefree leases" in Chinese : 無償租賃
"classification of leases" in Chinese : 租賃協(xié)議分類
"direct leases" in Chinese : 直接租賃
"financial leases" in Chinese : 融資性租賃
"in-bound leases" in Chinese : 進口租賃
"indirect leases" in Chinese : 間接租賃
"large leases" in Chinese : 大型租賃
"leases agent" in Chinese : 租賃代理
"leases of land" in Chinese : 土地契約

Examples

Regional turbo - prop and regional jet sales , operating leases and wet leases
經(jīng)營支線渦槳飛機和支線噴氣式飛機租賃及濕租業(yè)務。
Lease element - evaluated to determine whether they are finance or operating leases
租賃成分確定合約是屬于融資租賃還是營運租賃。
In an operating lease the lessor retains the usual risks and rights of owning the asset
在維護性租賃中，出租人保留擁有資產(chǎn)的一般風險和權利。
The future aggregate minimum lease payments under non - cancellable operating leases are as follows
根據(jù)不可撤銷經(jīng)營租賃，未來須支付的最低租賃付款總額如下：
On aspect of operating leasing , the evaluation is divided into economical result and operating result
安全性原則、可靠性原則、靈活性原則等方面對其進行綜合評價。
What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease
與資本性租賃會計處理相比，經(jīng)營性租賃的會計處理有哪些優(yōu)劣勢？
Rental in respect of operating leases on land and buildings is charged to the profit and loss account as incurred over the lease term
土地及樓宇經(jīng)營租約的租金支出于產(chǎn)生時根據(jù)租約期于損益表扣除。
Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases
凡所有權的絕大部分風險和回報由出租人保留的租賃，均列作經(jīng)營租賃。
Payments made under operating leases net of any incentives received from the lessor are charged to the income and expenditure account on a straight - line basis over the lease term
根據(jù)經(jīng)營租賃扣除出租人給予的任何優(yōu)惠作出的付款按租期以直線法于收支帳中扣除。
We operate within five business groups : real estate , infrastructure and project finance , operating leasing , structured finance , corporate principal finance and funds manage
投資方向：房地產(chǎn)、基礎設施和項目融資、維護性租賃、籌措資金、公司主要融資和基金管理。