Prepaid land lease payments under an operating lease is amortised on a straight-line basis over the period of the lease term.

列作经营租赁之预付土地租赁款项按租赁年期以直线法摊销。

The object's range of land lease should be mainly state-run stock construction land to use and collective construction land to use in China.

在我国，土地租赁客体范围主要包括国有存量建设用地使用权和集体建设用地使用权。

Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.

经营租约下的预付租金最初按成本列帐，其后按租期以直线法确认。

In a system that the land owned by state and collectivity, land lease is of great immediate significance for the rational distribution of land resources in china.

在我国土地实行公有制的情况下，土地租赁制度对于实现土地资源的合理配置意义重大。

Fees levied on land lease will be mainly invested in the construction of irrigation facilities.

地租费用将主要投资到水利设施建设。