right-of-use asset

Land use right that comprises occupying right, using right, profiting right, as well as disposing right has the basic characteristic of assets and should be recognized as asset.

企业作为一个经济实体，其所获得的土地使用权已具备资产的基本特征，应将其作为资产予以确认。

In the evaluation of loan capacity, I use the ratio of asset liability and the ratio of stock right mortgage loan to give an integrated evaluation of the target enterprises' loan capability.

在企业贷款能力评价中，本文选用资产负债率和股权质押贷款率综合评价目标企业的贷款能力。

Article 2 the term "lease" refers to an agreement under which the lessor conveys to the lessee in return for rent the right to use an asset for an agreed period of time.

第二条租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取租金的协议。