capital leases meaning in Chinese
（资本性租赁）：在账户中将租入资产作为购入资产进行会计处理的一种租赁。
融资租凭
资本性租赁
Examples
- What are the accounting criteria for a capital lease
资本性租赁有哪些会计条件？ - Probing into the developing of our capital leasing
发展我国融资租赁业的探讨 - Assets leased under capital lease contracts
指依资本租赁契约所承租之资产。 - The study on the registration system of capital lease
融资租赁登记制度研究 - Long - term capital lease liabilities
长期应付租赁负债