Operating leases（經(jīng)營租賃）是什么_2021年ACCA考試FM知識(shí)點(diǎn)
凡事預(yù)則立不預(yù)則廢，備考ACCA考試，我們要提前做好準(zhǔn)備，東奧小編為大家整理了ACCA考試各科目重要考點(diǎn)，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Operating leases 經(jīng)營租賃
【知識(shí)點(diǎn)】
Operating leases 經(jīng)營租賃
Operating leases 經(jīng)營租賃
Operating lease is a lease where the lessor retains most of the risks and rewards of ownership. Operating leases are rental agreements between a lessor and a lessee, for a relatively short period of time.
The lessor supplies the equipment to the lessee.
The lessor is responsible for servicing and maintaining the leased equipment.
The period of the lease is fairly short, less than the expected economic life of the asset. At the end of one lease agreement, the lessor can either lease the same equipment to someone else and obtain a good rent for it, or sell the equipment secondhand.
The asset is not shown on the lessee's statement of financial position.
成功，不是一蹴而就的，要付出足夠的努力，踏實(shí)走好每一步，備考ACCA考試亦是如此，大家一起加油吧。
注：以上內(nèi)容來自Echo老師基礎(chǔ)班第20講
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