Operating leases（經(jīng)營租賃）是什么_2021年ACCA考試FM知識點
凡事預則立不預則廢，備考ACCA考試，我們要提前做好準備，東奧小編為大家整理了ACCA考試各科目重要考點，希望能夠幫助到大家。
【內容導航】
Operating leases 經(jīng)營租賃
【知識點】
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：以上內容來自Echo老師基礎班第20講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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