| 单词 | capital lease |
| 释义 | capital lease In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee's books if any one of the following four criteria is met: ● the lease transfers ownership of the property to the lessee at the end of the lease term; ● a bargain purchase option exists; i.e. an option exists enabling the lessee to buy the leased property at the end of the lease for a minimal amount or to renew the lease for a nominal rental (a bargain renewal option); ● the lease term is 75% or more of the life of the property: ● the present value of minimum lease payments equals or exceeds 90% of the fair value of the property. See also: |
| 随便看 |
|
英汉经管词典收录了5297条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。