2. 外语
  3. Leasing is an arrangement whereby one party obtains on a long-term basis the use of______ which belongs to another party.

Leasing is an arrangement whereby one party obtains on a long-term basis the use of______ which belongs to another party.

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问题 Leasing is an arrangement whereby one party obtains on a long-term basis the use of______ which belongs to another party.
选项 A、a current asset
B、a capital asset
C、working capital
D、current liabilities
答案B
解析 答案为B项。leasing“租赁”，是出租人按照承租人条件，向承租人指定的供货人购买实物财产，并以分期偿还该财产的全部或大部分购置成本为基础，向承租人收取租金的一种交易。capital asset“资本性资产”，指使用寿命较长、用于生产或销售其他商品或提供其他劳务的各种营运性资产，如机器设备、厂房、土地等。此外，投资者准备长期持有的各种证券，如股票和债券等，也可称之为资本性资产。租赁业务中所指的财产是指资本性资产。故本题选B项。
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