operating lease

简明释义

经营性租赁

英英释义

例句

1.An operating lease allows businesses to use assets while keeping their balance sheets light.

一个经营租赁允许企业使用资产，同时保持其资产负债表的轻盈。

2.Businesses often use operating leases to keep their cash flow stable while still gaining access to necessary equipment.

企业通常使用经营租赁来保持现金流稳定，同时仍能获得所需的设备。

3.Many startups prefer operating leases for their vehicles to avoid the financial burden of ownership.

许多初创企业更倾向于为他们的车辆选择经营租赁，以避免拥有的财务负担。

4.The company decided to enter into an operating lease to acquire new office equipment without a significant upfront cost.

公司决定签订一个经营租赁，以获取新的办公设备，而无需支付大量的前期费用。

5.In an operating lease, the lessor retains ownership of the asset, which can be beneficial for tax purposes.

在一个经营租赁中，出租方保留资产的所有权，这对税务目的可能是有利的。

作文

In the world of finance and business, understanding various types of leases is crucial for making informed decisions. One such lease is the operating lease, which is a popular choice among companies looking to manage their assets effectively. An operating lease is a leasing agreement where the lessee (the party leasing the asset) does not take on the risks and rewards of ownership. Instead, the lessor (the party providing the asset) retains these responsibilities. This type of lease is typically used for assets that are needed for a short period or where the lessee does not want to commit to ownership.The primary characteristic of an operating lease is its short-term nature. Unlike capital leases, which often span several years and transfer ownership risks to the lessee, operating leases usually last for a fraction of the asset's useful life. For example, a company may lease office equipment or vehicles for a few months or years, depending on its operational needs. This flexibility allows businesses to adapt quickly to changing market conditions without being tied down by long-term commitments.Another important aspect of operating leases is their impact on financial statements. Since these leases do not transfer ownership, they are often treated as off-balance-sheet financing. This means that the leased asset and associated liabilities do not appear on the balance sheet, allowing companies to maintain a more favorable debt-to-equity ratio. This can be particularly advantageous for businesses seeking to attract investors or secure loans, as it presents a healthier financial position.However, while operating leases offer several benefits, there are also drawbacks to consider. One potential downside is that the total cost of leasing over time can exceed the cost of purchasing the asset outright. Companies must carefully evaluate their usage patterns and financial situations to determine whether leasing or buying is the more economical option. Additionally, at the end of an operating lease, the lessee must return the asset to the lessor, which means they do not gain any equity or ownership in the asset.In conclusion, an operating lease is a valuable financial tool for businesses looking to manage their assets efficiently without the burdens of ownership. By understanding the characteristics, advantages, and disadvantages of operating leases, companies can make better decisions that align with their operational strategies and financial goals. As the business landscape continues to evolve, the use of operating leases will likely remain a key strategy for many organizations seeking flexibility and financial prudence.

在金融和商业的世界中，理解各种类型的租赁对于做出明智的决策至关重要。其中一种租赁是经营租赁，这是许多公司在寻求有效管理其资产时的热门选择。经营租赁是一种租赁协议，其中承租方（租赁资产的一方）不承担所有权的风险和收益。相反，出租方（提供资产的一方）保留这些责任。这种类型的租赁通常用于短期需要的资产，或者承租方不想承担所有权的情况。经营租赁的主要特征是其短期性质。与通常跨越数年并将所有权风险转移给承租方的资本租赁不同，经营租赁通常持续时间仅为资产使用寿命的一小部分。例如，一家公司可能会根据其运营需要租赁办公设备或车辆几个月或几年的时间。这种灵活性使企业能够迅速适应不断变化的市场条件，而不必被长期承诺所束缚。经营租赁的另一个重要方面是其对财务报表的影响。由于这些租赁不转移所有权，因此通常被视为表外融资。这意味着租赁资产及相关负债不会出现在资产负债表上，从而使公司能够维持更有利的债务与股本比率。这对寻求吸引投资者或获得贷款的企业尤其有利，因为它呈现出更健康的财务状况。然而，尽管经营租赁提供了几个好处，但也有一些缺点需要考虑。一个潜在的缺点是，随着时间的推移，租赁的总成本可能超过直接购买资产的成本。公司必须仔细评估其使用模式和财务状况，以确定租赁或购买哪种方式更具经济效益。此外，在经营租赁结束时，承租方必须将资产归还给出租方，这意味着他们不会获得资产的任何权益或所有权。总之，经营租赁是企业在无需承担所有权负担的情况下有效管理资产的宝贵金融工具。通过理解经营租赁的特点、优点和缺点，公司可以做出更符合其运营战略和财务目标的决策。随着商业环境的不断发展，经营租赁的使用可能仍将是许多寻求灵活性和财务谨慎的组织的关键策略。