Since the lessee does not assume the risk of ownership, the lease expense is treated as an operating expense in the income statement and the lease does not affect the balance sheet. 由于承租方不承担所有权风险,租赁费用在收益报表中作为经营费用,租赁对资产负债表不产生影响。
Party A has the right to deduct from the lease security deposit paid by Party B.where the lease security is insufficient to offset, Party A has the right to consider the expense and cost not offset as the right of credit to recover them from Party B. 甲方有权从乙方所支付的租赁保证金中作相应扣除,如若租赁保证金不足以抵扣的,则甲方有权把该等开支及费用未获抵扣部分视作债权,向乙方追讨。
Even sand is two thirds of operation cost of sand filling water cutter, and also must be rapidly produce the work pieces to consume the indirect expenses ( labor force, facilities and lease expense). 即使砂料是加砂水刀运行成本的三分之二,也必须快速生产工件以消耗间接费用(劳动力、设施、租赁费用)。