Depreciation on leased assets and on premises and equipment.
租赁资产、营业场所和设备的折旧。
Other leased assets should be amortized by using a systematic and reasonable method.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
For the buyer, the advantage is that the income from the leased assets could be forecasted too.
对于买方而言可从出租资产获得可预估的收入。
As for other leased assets, systematic and reasonable methods shall be adopted for its amortization.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
Article 38a lessor shall disclose the carrying amount of each class of leased assets in the operating leases.
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
The leased assets are of a specialized nature that only the lessee can use them without making major modifications.
租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
Operating leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets remain with the lessors.
营业契约乃租赁资产拥有权之大部份风险及回报皆依据该等租约属出租人所有及由出租人承担之契约。
Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
Properties and buildings, whether they are leased or purchased, are some of a company's most expensive and significant assets.
物业和建筑物，无论租的还是买的，都是企业的最昂贵和巨大的资产。
Assets leased under capital lease contracts.
指依资本租赁契约所承租之资产。
Assets leased under capital lease contracts.
指依资本租赁契约所承租之资产。
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