operating lease

简明释义

营业租赁

英英释义

例句

1.Under the terms of the operating lease, the lessee is not responsible for maintenance costs.

根据经营租赁的条款，承租人不需要承担维护费用。

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

公司决定签订一个经营租赁以便在没有大额前期费用的情况下获取新的办公设备。

3.An operating lease is often used for equipment that rapidly depreciates in value.

经营租赁通常用于快速贬值的设备。

4.The financial statements show that the operating lease obligations are off-balance-sheet items.

财务报表显示，经营租赁义务是表外项目。

5.Many businesses prefer operating leases for vehicles to keep their fleet up-to-date without significant capital investment.

许多企业更喜欢对车辆进行经营租赁，以便在没有重大资本投资的情况下保持车队的现代化。

作文

An operating lease is a type of lease that allows the lessee to use an asset without owning it. This arrangement is particularly common in industries where equipment and machinery are essential for operations but may not be practical or financially feasible to purchase outright. For example, a construction company may choose to enter into an operating lease for heavy machinery such as cranes or bulldozers. By doing so, they can use the equipment for specific projects without the long-term commitment and financial burden of ownership.One of the primary advantages of an operating lease is the flexibility it offers. Companies can acquire the latest technology or equipment without the risk of depreciation affecting their balance sheets. This is especially beneficial in fast-paced industries where advancements happen rapidly, and older equipment may quickly become obsolete. In this way, an operating lease can provide businesses with access to modern tools while allowing them to allocate their capital towards other critical areas.Furthermore, an operating lease typically involves lower monthly payments compared to financing a purchase. This is because the lessee is only paying for the use of the asset, rather than its full value. As a result, companies can manage their cash flow more effectively, making it easier to invest in growth opportunities or manage unexpected expenses. Additionally, since the lease payments are often considered operating expenses, they can be deducted from taxable income, providing further financial benefits.However, there are also some disadvantages associated with operating leases. One significant drawback is that at the end of the lease term, the lessee does not own the asset. This means that if the equipment is still in good condition and the company wishes to continue using it, they must negotiate a new lease or find alternative solutions. Over time, these recurring lease payments can add up, potentially making them more expensive than outright ownership in the long run.Moreover, operating leases may come with restrictions on how the asset can be used. For instance, there may be limitations on the number of hours the equipment can be operated or specific maintenance requirements that must be followed. These stipulations can hinder a company’s operational flexibility and might lead to additional costs if the terms are not adhered to.In conclusion, an operating lease is a valuable financial tool for many businesses seeking to utilize assets without the burdens of ownership. It provides flexibility, lower initial costs, and potential tax benefits. However, companies must weigh these advantages against the long-term costs and restrictions that may accompany such agreements. Understanding the implications of an operating lease is crucial for businesses in making informed financial decisions that align with their strategic goals.

“经营租赁”是一种租赁类型，允许承租人使用资产而不拥有它。这种安排在设备和机械对运营至关重要但购买并不实际或财务上不可行的行业中尤其常见。例如，一家建筑公司可能选择对重型机械如起重机或推土机进行“经营租赁”。这样，他们可以在特定项目中使用设备，而无需承担长期承诺和财务负担。“经营租赁”的主要优势之一是它提供的灵活性。公司可以获得最新的技术或设备，而不会受到折旧影响其资产负债表的风险。这在快速变化的行业中尤为有利，因为进步发生得很快，旧设备可能迅速过时。通过这种方式，“经营租赁”可以为企业提供现代工具的使用权，同时使他们能够将资本分配到其他关键领域。此外，“经营租赁”通常涉及比融资购买更低的月付款。这是因为承租人仅需支付资产使用费，而不是其全部价值。因此，公司可以更有效地管理现金流，使他们更容易投资于增长机会或应对意外支出。此外，由于租赁付款通常被视为经营费用，因此可以从应税收入中扣除，提供进一步的财务利益。然而，与“经营租赁”相关的缺点也不少。其中一个重大缺点是，在租赁期结束时，承租人并不拥有该资产。这意味着如果设备仍处于良好状态且公司希望继续使用它，则必须重新谈判新租约或寻找替代解决方案。随着时间的推移，这些重复的租赁付款可能会累积，最终可能使其比直接拥有变得更加昂贵。此外，“经营租赁”可能附带对资产使用方式的限制。例如，可能会对设备操作的小时数或必须遵循的特定维护要求施加限制。这些规定可能会妨碍公司的运营灵活性，并可能导致额外费用，如果没有遵守条款。总之，“经营租赁”是许多企业寻求利用资产而不承担所有权负担的一种有价值的财务工具。它提供灵活性、较低的初始成本和潜在的税收优惠。然而，公司必须权衡这些优势与可能伴随此类协议的长期成本和限制。理解“经营租赁”的影响对于企业做出符合其战略目标的明智财务决策至关重要。