使用权资产english

使用权资产是《企业会计准则第21号——租赁（修订版）》的产物。新准则下，无论是融资租赁还是经营租赁，对于承租人而言都不再进行区分，都要通过统一设置的“使用权资产”科目进行处理，你就干脆将使用权资产当作与你熟悉的固定资产、投资性房地产、金融资产、无形资产、生物资产等相互并列的一类资产。

对“使用权资产 ”这一概念的把握需要特别注意一下几点：

1、使用权资产核算的是承租人取得并持有的使用权资产的原价。使用权资产是指承租人可在租赁期内使用租赁资产的权利。过去，对于经营租赁，这个使用权是不量化为表内资产进行核算的；对于融资租赁资产我们则是基于实质重于形式原则，将租赁资产直接作为固定资产进行表内核算。新准则下，使用权资产虽然纳入表内，但是使用权资产并不等同于租赁资产本身。承租人通过经营租赁方式租赁一辆汽车（不属于短期租赁和低价值租赁），使用权资产不是指这辆车本身，而是指承租人在租赁期内使用这辆车的权利。

2、由于承租人可能通过租赁合同取得多项使用权资产，因此实际核算时需要进一步根据租赁资产的类别和项目进行明细核算。

3、在承租人编制的资产负债表中，使用权资产需要单独列示。

4、在租赁期开始日，承租人应当按照取得使用权资产的成本（原价）确认使用权资产。这里的租赁期开始日就是出租人提供租赁资产使其可供承租人使用的起始日期，说的通俗一些就是承租人在这一天取得了租赁资产在这一段时间的控制权，可以控制该使用权资产。

经我查证，在实际的财报里出现的使用权资产英文一般写作：Right-of-use Asset。

双语例句：

原文：

公司使用权资产类别主要包括房屋建筑物。在租赁期开始日，公司将其可在租赁期内使用租赁资产的权利确认为使用权资产，包括：租赁负债的初始计量金额；在租赁期开始日或之前支付的租赁付款额，存在租赁激励的，扣除已享受的租赁激励相关金额；承租人发生的初始直接费用；承租人为拆卸及移除租赁资产、复原租赁资产所在场地或将租赁资产恢复至租赁条款约定状态预计将发生的成本。公司后续采用年限平均法对使用权资产计提折旧。能够合理确定租赁期届满时取得租赁资产所有权的，公司在租赁资产剩余使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的，公司在租赁期与租赁资产剩余使用寿命两者孰短的期间内计提折旧。

译文：

The company's right-of-use assets mainly include buildings. On the start date of the lease term, the company recognizes its right to use the leased asset during the lease term as a right-of-use asset, including: the initial measurement amount of the lease liability; lease payments made on or before the start date of the lease term, if there is a lease incentive, the relevant amount of the lease incentives already enjoyed shall be deducted; the initial direct expenses incurred by the lessee; the cost expected by the lessee to dismantle and remove the leased asset, restore the site of the leased asset, or restore the leased asset to the state agreed in the lease terms. The company subsequently adopts the average life method to depreciate the right-of-use assets. If it can be reasonably determined to obtain the ownership of the leased asset at the expiration of the lease term, the company shall accrue depreciation during the remaining useful life of the leased asset. If it cannot be reasonably determined that the ownership of the leased asset can be obtained when the lease term expires, the company shall accrue depreciation during the shorter period of the lease term and the remaining useful life of the leased asset.

4.47 本行可隨時暫停或終止所有或任何網路/電話銀行服務或閣下及授 權使用 者（如適用）之使用權，而毋須給予通知或理由。

hncb.com.hk

4.47 We may, at any time, without giving notice or reason suspend or

[...]

terminate all or any of the Internet/Phone Banking

[...] Services or their use by you and, where applicable, the Authorized User.

hncb.com.hk

資本支出包括添置租賃土地及土地 使用權 、投資物業、發展中物業以及其他物業、廠房及設備，包括透過業務 [...]

合併來自收購之添置。

wingtaiproperties.com

Capital expenditure comprises additions to leasehold

[...] land and land use rights, investment properties, [...]

properties under development, and

[...]

other properties, plant and equipment, including additions resulting from acquisitions through business combinations.

wingtaiproperties.com

(f) 申請、購買、或以其他方式獲取任何授予獨有或非獨有或有限度的 使用權 的專利、發明專利、特許、特許權等等、或看來能夠用作達到本公司目的的有關發明的任何機密或其他資料，或獲取上述者看來可直接或間接惠及本公司，及 [...]

使用、行使、發展或以其他方式利用該等如此獲取的財產、權利或資料，或

[...]

就該等財產、權利或資料給予特許。

wheelockcompany.com

(f) To apply for purchase or otherwise acquire any patents brevets d’invention

[...]

licences concessions and

[...] the like conferring any exclusive or non-exclusive or limited right to use or any secret [...]

or other information

[...]

as to any invention which may seem capable of being used for any of the purposes of the Company or the acquisition of which may seem calculated directly or indirectly to benefit the Company and to use exercise develop or grant licences in respect of or otherwise turn to account the property rights or information so acquired.

wheelockcompany.com

土地使用權的未攤銷預付租金，在綜合及公司財 [...]

務狀況表的流動及非流動資產中分開列示。

evoc.cn

The unamortised lease

[...] prepayments for land use rights have been separately [...]

shown in the consolidated and company statements

[...]

of financial position under current and non-current assets.

evoc.cn

另一名成員建議政府在擬定版權政策時，考慮創作共用特許及其他開放 使用權特許，以推動知識和原創作品的流通和共享。

forum.gov.hk

To facilitate sharing of information and creative works, another member suggested the Government consider the Creative Commons License and other open-access licenses in formulating its copyright policy.

forum.gov.hk

在第二級商標許可期限內，飛利浦不得(i)向任何其他方授予特許 使用權 ，以供其在許可地區就任何第二級商標範圍內產品使用飛利浦第二級商標，而不論是 [...]

否就此收取費用或許可使用費；或(ii)在許可地區從事或參與具飛利浦第二級商標的任何第二級商標範圍內產品的製造、組裝、銷售、分銷或營銷，或在任何從

[...]

事或參與任何上述活動的業務中擁有權益。

cre8ir.com

During the Secondary Trademarks License Term,

[...]

Philips shall not (i) grant to any other party a

[...] license for the use of the Philips Secondary [...]

Trademarks in the Territory in relation

[...]

to any Secondary Trademark Scope Products, whether with or without fee or royalty or (ii) be engaged or involved in the manufacture, assembly, sale, distribution or marketing of any Secondary Trademark Scope Products in the Territory with the Philips Secondary Trademarks, or be interested in any business that is engaged or involved in any of abovementioned activities.

cre8ir.com

(bb) 購買或以其他方式收購任何專利、發明專利、執照、特許權及類似授權及獨家或非獨家或有限使用權或任何視為可能用作本公司任何用途的任何發明秘密或其他資訊，以及使用、行使、開發、授予執照或以其他 [...]

方式利用以上任何有關專利、發明專利、執照、特許權及類似授權及資訊。

pccw.com

(bb) To purchase or otherwise acquire any interests in any patents, brevets d’ invention,

[...]

licences, concessions, and

[...] the like conferring and exclusive or non-exclusive or limited right to use, or any secret [...]

or other information

[...]

as to any invention which may seem capable of being used for any of the purposes of the Company and to use, exercise, develop, grant licences in respect of, or otherwise to turn to account any such patents, brevets d’invention, licences, concessions, and the like and information aforesaid.

pccw.com

外購土地及建築物

[...] 支付的價款在土地使用權和建築物之間進行 [...]

分配，難以合理分配的，全部作為固定資產處理。

zte.com.cn

Thecostsforacquiringlandandbuildingsareapportione dbetweenthe la nd use rights and buildings, [...]

or accounted for as fixed assets

[...]

if they cannot be apportioned.

wwwen.zte.com.cn

董事認為，本集團已取得有關樓宇之使用權。

shougang-resources.com.hk

In the opinion of directors, the Group

[...] would obtain the rights to use the buildings.

shougang-resources.com.hk

儘管有上述規定，研發中心亦應保留無須繳付版權費用的 使用權，規定即使由中心進行的項目所衍生的任何知識產權已以獨有或非 [...]

獨有方式給予某公司，研發中心亦可使用有關的知識產權，僅供日後研究之用。

legco.gov.hk

Notwithstanding this, the R&D Centre should also retain a

[...] royalty-free right to use, for future research [...]

purposes only, any project IP generated

[...]

from a project undertaken by the Centre, regardless of whether the IP has been granted to a company exclusively or non-exclusively.

legco.gov.hk

如您所提供之資訊有不真實、不正確、非最新或不完整之情形者，本公司有權終止您之帳戶及拒絕您對本「網站」目前或未來的特定或所有 使用權。

seagate.com

If any information provided by you is untrue, inaccurate, not

[...]

current or incomplete, we have the right to terminate your account and refuse any and all

[...] current or future use of this Site.

seagate.com

[...] 值的增值部分（即出售物業所得款項減可扣稅開支（包括土地 使用權 成本、借貸成本及所有物業發展開支））按介乎 [...]

30%至 60%的累進稅率繳納土地增值稅。

wheelockcompany.com

(c) Under the Provisional Regulations on LAT, all gains arising from transfer of real estate property in Mainland China are subject to LAT at progressive rates ranging from 30% to 60% on the appreciation of land value, being the proceeds of sales of

[...]

properties less deductible expenditures including

[...] cost of land use rights, borrowings costs [...]

and all property development expenditures.

wheelockcompany.com

該金額指位於中國之中期土地使用權。

towngaschina.com

The amount represented

[...] medium-term land use rights situated in [...]

the PRC.

towngaschina.com

(d) 出售、交換、按揭、質押、出租、分享溢利、使用費或其他、授予特許、地役權、購股權、 使用權及與此有關之其他權利，及以任何其他方式處理或處置本公司所有或任何部分之業務、物業及資產（現有及未來），以換取任何代價，尤其是（在不損及上述各項之一般性原則下）任何證券。

ciamgroup.com

(d) To sell, exchange, mortgage, charge, let on rent, share of profit, royalty or otherwise, grant licences, easements, options, servitudes and other rights over, and in any other manner deal with or dispose of, all or any part of the undertaking, property and assets (present and future) of the Company for any consideration and in particular (without prejudice to the generality of the foregoing) for any securities.

ciamgroup.com

包括在發展中物業內的太古匯發展項目，按原值計入土地 使用權 及物業、機器及設備項下。

swirepacific.com

Included in property under development is Taikoo Hui, which is accounted for at

[...] cost under land use rights and property, [...]

plant and equipment.

swirepacific.com

於修訂之前，租賃期結束時其業權不會

[...] 轉移至本集團且並非為持作出售或賺取租金之土地權益被分類為「租賃土地及土地 使用權 」項下之經營租賃，並在租賃期內攤銷。

wingtaiproperties.com

Prior to the amendment, land interest of which title is not expected to pass to the Group by the end of the lease term and is not held for sale or earning

[...]

rentals was classified as operating lease under “Leasehold

[...] land and land use rights”, and amortised [...]

over the lease term.

wingtaiproperties.com

銀行貸款乃由中國一家銀行提供，並以貴集

[...] 團之港口設施、土地使用權、貴公司之企業擔保作抵押或無 [...]

抵押。

cigyangtzeports.com

The bank loans were provided by a PRC bank, and

[...]

they are either secured by the Group’s port

[...] facilities, land use rights, a corporate guarantee [...]

of the Company or unsecured.

cigyangtzeports.com

政府撥款列作遞延政府撥款，並以直線基準按相關土地使用權的預期可使用年期計入綜合全面收益表內。

vindapaper.com

The government grant was recorded as deferred government grants and credited to the consolidated statement of comprehensive income on a straight-line basis over the expected useful lives of the corresponding land use right.

vindapaper.com

英國太古集團有限公司（「太古」）的全資附屬公司香港太古集團有限公司（「香港太古集團」）與公司及其若干附屬公司及聯屬公司訂有提供服務的協議（「服務協議」），為該等公司提供太古集團董事及高層人員的意見與專業知識、太古集團員工的全職或兼職服務、其他行政及同類型服務，以及其他或會不時互相協定的服務，並協助公司及其附屬、共同控制及聯屬公司取得太古擁有的相關商標的 使用權。

swirepacific.com

There are agreements for services ("Services Agreements"), in respect of which John Swire & Sons (H.K.) Limited ("JSSHK"), a wholly-owned subsidiary of John Swire & Sons Limited ("Swire"), provided to the Company and some of its subsidiary and associated companies advice and expertise of the directors and senior officers of the Swire group, full or part time services of members of the staff of the Swire group, other administrative and similar services and such other services as may have been agreed from time to time, and procured for

[...]

the Company and its subsidiary, jointly controlled and

[...] associated companies the use of relevant trademarks [...]

owned by Swire.

swirepacific.com

貸款額度A以南昌鼎迅的土地使用權作為抵押，該土地 使用權 的賬面值為約人民幣1.342億元（折合約港幣1.673億元）。

sinoharbour.com.hk

Facility A is secured by Nanchang Dingxun’s land use rights at book value [...]

of approximately RMB134.2 million (equivalent

[...]

to approximately HK$167.3 million).

sinoharbour.com.hk

並且，因未經授權使用而產生對此類部件的任何改進或者源自此類部件的任何發明，在相關法律允許的情況下，Fallbrook Technologies Inc.及其許可權人對此類改進和發明享有免費 使用權 ，而且免費 使用權 為全世界通用、永久和非獨占許可性質。

fallbrooktech.com

Any unauthorized use of the NuVinci Technology components is not recommended, will void any applicable warranties and, to the extent such use leads to any improvements to or inventions from those components, and as allowed under applicable law, Fallbrook Technologies Inc. and its licensees shall have a royalty free, worldwide, perpetual, non-exclusive license to all rights in any such [...]

inventions or improvements.

fallbrooktech.com

資本開支包括對土地使用權、物業、機器及設備和無形資產的添置。

equitynet.com.hk

Capital expenditure comprises

[...] additions to land use rights, property, plant [...]

and equipment and intangible assets.

equitynet.com.hk

本集團取得使用若干土地的權利，就該等權利支付的地價視為經營租賃的預付款項，並列作租賃土地及土地 使用權，以直線法於租賃期內攤銷。

vindapaper.com

The premiums paid for such right are treated as prepayment for operating lease and

[...]

recorded as leasehold

[...] land and land use rights, which are amortised over the lease periods using the straight-line method.

vindapaper.com

(v) 武漢中基通用港口發展有限公

[...]

司應進一步透過土地招拍掛程序取得地盤面積為

[...] 98.91 畝之土地之土地使用權，武漢中基通用港 [...]

口發展有限公司已支付按金人民幣 4,945,500 元。

cigyangtzeports.com

(v) CIG Wuhan Multipurpose Port Limited should further

[...] obtain the land use rights of the land, with [...]

a site area of 98.91 mou, by land tendering,

[...]

auction or listing procedures, CIG Wuhan Multipurpose Port Limited has paid deposit of RMB4,945,500.

cigyangtzeports.com

(iv) 於二零零三年五月十四日訂立的土地 使用權租賃協議，開始日期及屆滿日期分別為二零零三 [...]

年五月十四日及二零二三年五月十四日，有關魏橋第三生產區土地的年度租金開支為人民幣 1,503,000元。

wqfz.com

(iv) Land use rights lease agreement [...]

dated 14 May 2003 with the commencement date and expiry date on 14 May 2003 and 14

[...]

May 2023, respectively, at an annual rental expense of RMB1,503,000 for the land relating to the Weiqiao Third Production Area.

wqfz.com

寰購網授予您個人、不可移轉及非專屬之 使用權 ，使您得於單機電腦使用其「軟件」之目的碼，惟您不得（並不得允許第三者）重製、修改、創作衍生著作、進行還原工程、反向組譯，或以其他方式發現原始碼，或出售、轉讓、再授權或提供「軟件」設定擔保，或以其他方式移轉「軟件」之任何權利。

buyoyo.com

We grant to you a personal, non-transferable and

[...] non-exclusive right and licence to use the object [...]

code of our Software on a single computer;

[...]

provided that you do not (and do not allow any third party to) copy, modify, adapt, create a derivative work of, reverse engineer, reverse assemble or otherwise attempt to discover any source code, sell, assign, sublicense, grant a security interest in or otherwise transfer any right in the Software.

buyoyo.com

因應有委員建議在《 生緊急規例》中就徵用財產訂定詳細的補償計劃，政府當局承諾在該規例中訂

[...] 明，如任何人所蒙受的損失或損害是由於行使任何徵用權力而導致或造成的，或如任何人有權使用任何徵用的財產或有權從該財產收取租金，則該人有權追討在有關情況下屬公平 [...]

和公正的補償。

legco.gov.hk

At the suggestion of members to provide for a detailed compensation scheme for requisition of properties under the PHE Regulation, the Administration has undertaken to provide in the PHE Regulation that any

[...]

person who sustains loss or damage in consequence of or

[...] arising out of the exercise of any requisition power, or is entitled to the use of or rent from any [...]

requisitioned property,

[...]

is entitled to recover such compensation as is just and equitable in the circumstances.

legco.gov.hk

獲資助機構須為政府、其認可使用人、受讓人和所有權繼承人的利益，授予他們一項不可撤銷、非獨享、全球性、永久、無需繳付版權費用、可自由轉讓及可再轉授的特許應用權，以供(i)複製項目材料；(ii)向公眾發放項目材料的複製本； (iii)向公眾提供項目材料的複製本（不論是透過互聯網或其他途徑）； (iv)對項目材料作出修改；以及(v)廣播（包括有線傳播服務）、公開表演、放映和播放經修改項目材料的全部或部分，方式、形式和用途不限。

smefund.tid.gov.hk

The applicant shall grant for the benefits of the Government, its authorised users, assigns and successors-in-title an irrevocable, non-exclusive, worldwide, perpetual, royalty-free, transferable and sub-licensable licence (i) [...]

to make copies of the project materials,

[...]

(ii) to issue copies thereof to the public, (iii) to make available copies thereof to the public (whether through the Internet or otherwise), (iv) to make adaptation thereof and (v) to broadcast, include in a cable programme service, perform, show and play the same in public in whole or in part, and in any manner and forms, and for any purposes.

smefund.tid.gov.hk

4.50 本行可隨時及毋須另行通知，動用閣下之任何戶口及授 權使用 者（如適用）之任何戶口（不論以閣下或授權使用者之名義，或以閣下或授 權使用 者及任何其他人士之名義開立）中任何貨幣之任何貸方結餘，作為償還閣下或授 權使用 者根據本條款及細則拖欠本行之任何債項（不論以任何身分及屬實際或或有債項，亦不論是閣下或授 權使用 者本身拖欠或是閣下或授權使用者連同任何其他人士拖欠的債項）。

hncb.com.hk

4.50 We may, at any

[...] time and without notice, apply any credit balance in any currency on any account of you and, where applicable, any account of the Authorized User, whether in the name of you or the Authorized User or in the names of you or the Authorized User and any other person, in or towards satisfaction of any indebtedness owed by you or the Authorized User to us under these Terms and Conditions in whatever capacity and whether actual or contingent or whether owed solely by you or the Authorized User or by you or the Authorized User and any other person.