资本租赁

资本租赁指在资产的有效使用年限内支付其费用。

A capital lease pays for property over the term of its useful life .

在资本租赁中，承租人资本化租赁资产和报告租赁负债。

In a capital lease , the lessee capitalizes the leased asset and reports a lease liability .

资本性租赁有哪些会计条件？

What are the accounting criteria for a capital lease ?

注意：今年厂商融资租赁和资本融资租赁公司将会赞助一项旨在以实效角度看待中国融资租赁运营的研究。

Note : This year , the Equipment Leasing and Finance Foundation will be funding a study that will take a pragmatic look at making the decision to conduct business in China .

资金问题是阻碍公共租赁住房发展的主要原因，如何将社会资本引入公共租赁住房建设是目前亟待解决的问题。

However , it is the funding problem that mainly hinders the development of public rental housing . It is so urgent to introduce social capital into the public rental housing construction .