capital lease

简明释义

资本租赁

英英释义

例句

1.When accounting for a capital lease 资本租赁, it is recorded as an asset on the balance sheet.

在会计处理资本租赁 资本租赁时，它被记录为资产在资产负债表上。

2.They chose a capital lease 资本租赁 because it offered lower monthly payments compared to traditional loans.

他们选择了资本租赁 资本租赁，因为与传统贷款相比，它提供了更低的月付款。

3.The capital lease 资本租赁 agreement included an option to purchase the equipment at the end of the term.

该资本租赁 资本租赁协议包括在租期结束时购买设备的选项。

4.The company decided to enter into a capital lease 资本租赁 for the new machinery to improve cash flow.

公司决定为新机器设备签订一份资本租赁 资本租赁以改善现金流。

5.A capital lease 资本租赁 allows the lessee to claim depreciation on the asset.

一项资本租赁 资本租赁允许承租人对资产进行折旧。

作文

In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about leasing and asset management is capital lease. A capital lease (资本租赁) is a type of lease that is considered a purchase of an asset for accounting purposes. Unlike an operating lease, which is treated as a rental agreement, a capital lease allows the lessee to gain ownership benefits of the asset over the lease term. This distinction is important for businesses as it affects their financial statements and tax obligations.When a company enters into a capital lease, it essentially agrees to make payments for the use of an asset, with the intention of owning it at the end of the lease period. The lease must meet certain criteria set by accounting standards to qualify as a capital lease. These criteria include the transfer of ownership at the end of the lease term, the option to purchase the asset at a bargain price, or if the lease term covers a significant portion of the asset's useful life.One of the primary advantages of a capital lease is that it allows businesses to acquire expensive equipment or property without the need for large upfront capital expenditures. For instance, a manufacturing company may choose to enter into a capital lease for machinery rather than purchasing it outright. This helps the company conserve cash flow while still gaining access to the necessary tools for production.Additionally, a capital lease can provide tax benefits. Since the lease is treated as an asset on the balance sheet, the company can depreciate the asset over time, reducing its taxable income. This makes capital leases an attractive option for businesses looking to optimize their tax strategies.However, there are also drawbacks to consider. A capital lease typically involves a long-term commitment, which can be a disadvantage if the company's needs change or if the asset becomes obsolete. Furthermore, companies must ensure they can meet the payment obligations throughout the lease term, as failing to do so could lead to financial distress.In conclusion, a capital lease (资本租赁) is a significant financial tool that can offer both advantages and disadvantages to businesses. By understanding what a capital lease entails, companies can make better decisions regarding asset management and financing. It is essential for business leaders and financial managers to carefully evaluate their options and determine whether a capital lease aligns with their strategic goals. With proper planning and consideration, a capital lease can be a valuable addition to a company's financial strategy, helping them achieve growth and stability in a competitive market.

在金融和会计的世界中，理解各种术语对于做出明智的决策至关重要。一个经常在讨论租赁和资产管理时出现的术语是资本租赁。资本租赁（capital lease）是一种在会计上被视为资产购买的租赁类型。与作为租赁协议处理的经营租赁不同，资本租赁允许承租人在租赁期内获得资产的所有权利益。这一区别对企业来说很重要，因为它影响其财务报表和税务义务。当一家公司签订资本租赁合同时，它基本上同意支付使用某项资产的费用，并打算在租赁期结束时拥有该资产。租赁必须满足会计标准规定的某些条件才能符合资本租赁的资格。这些条件包括在租赁期结束时转移所有权、以低廉的价格购买资产的选择，或租赁期限覆盖资产使用寿命的显著部分。资本租赁的主要优势之一是，它允许企业在不需要大量前期资本支出的情况下获得昂贵的设备或物业。例如，一家制造公司可能选择为机器设备签订资本租赁而不是直接购买。这有助于公司节省现金流，同时仍然获得生产所需的工具。此外，资本租赁还可以提供税收优惠。由于租赁在资产负债表上被视为资产，公司可以随着时间的推移对该资产进行折旧，从而减少应纳税所得额。这使得资本租赁成为希望优化税务策略的企业的一个有吸引力的选择。然而，也有一些缺点需要考虑。资本租赁通常涉及长期承诺，如果公司的需求发生变化或资产变得过时，这可能会成为一种劣势。此外，公司必须确保能够在整个租赁期间履行付款义务，因为未能做到这一点可能会导致财务困境。总之，资本租赁（capital lease）是一种重要的金融工具，可以为企业提供优势和劣势。通过了解资本租赁的内容，公司可以更好地进行资产管理和融资决策。企业领导者和财务经理必须仔细评估他们的选择，并确定资本租赁是否与他们的战略目标一致。通过合理的规划和考虑，资本租赁可以成为企业财务战略的有价值补充，帮助企业在竞争激烈的市场中实现增长和稳定。