portion of capital lease obligation的意思请问 财务报表balance sheet 中capital lease obligation 以及 current portion of capital lease obligation 是什么意思呢?谢谢

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portion of capital lease obligation的意思
请问 财务报表balance sheet 中capital lease obligation 以及 current portion of capital lease obligation 是什么意思呢?
谢谢

capital lease obligation 是资本化租赁债务,资本化租赁是指“具备资产拥有权经济特点的租赁安排”,由此产生的债务就是“资本化租赁债务”.
“current portion of ”是指“一年或一营业周期内到期的”,所以“current portion of capital lease obligation”就是“一年或一营业周期内到期的资本化租赁债务”.

portion of capital lease obligation融资租赁负债部分
current portion of capital lease obligation 当前融资租赁负债部分

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