operating lease的用法和樣例：
例句
用作名詞 (n.)
- Payments made under operating leases are charged to the income statement on a straight-line basis over the period of the lease.
經(jīng)營(yíng)租賃的租金支出在租賃期內按照直線(xiàn)法計入當期損益。 - Leases where substantially all the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases.
凡租賃資產(chǎn)所有權之絕大部份風(fēng)險及回報仍屬出租公司擁有之租約均為經(jīng)營(yíng)租賃。
