Contingent rents的中文意思为“或有租金”是指金额不固定、以时间长短以外的其他因素（如销售量、使用量、物价指数等）为依据计算的租金。或有租金在租赁开始时是不确定的，不能作为最低租赁付款额。比如，双方约定按基本利率6%来收取租金，另外支付或有租金。

采用或有租金式还租的优点是，是承租人免去在定时定量还租模式下信用记录不良的忧虑，使出租人和承租人的关系由单纯的债权、债务关系，转变为由共同利益的伙伴关系。或有租金适用于下列场合：(1)结构化共享式租赁；(2)租赁物件的收益为季节性的情况；(3)租赁物件的收益为或有性的情况。

为了更好的理解该词，以下是其英文释义：Contingent rent is a rental payment that varies with the future amount of a specific factor that is not related to time. Contingent rent is usually based on the future rent or profits of the renter. It is not a fixed rental payment, as is most commonly the case with rental arrangements.

双语例句：

公司为承租人时，在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益，发生的初始直接费用，直接计入当期损益。或有租金在实际发生时计入当期损益。

公司为出租人时，在租赁期内各个期间按照合同约定的方法将租金确认为当期损益，发生的初始直接费用，除金额较大的予以资本化并分期计入损益外，均直接计入当期损益。或有租金在实际发生时计入当期损益。

If the Company is a lessee, the rents paid by the Company are included in the costs of the relevant assets or in profit or loss for the current period over the whole lease term on a straight line basis. The initial direct cost incurred by the Company is directly recognized in profit or loss for the current period. Contingent rents are recognized in profit or loss in the period in which they are incurred.

If the Company is a lessor, the rents received by the Company are recognized in profit or loss for the current period over the whole lease term as stipulated in the contract. The initial direct cost incurred by the Company is directly recognized in profit or loss for the current period. However, if such initial direct cost is of a large amount, the initial direct cost is capitalized and recognized in profit or loss by installments. Contingent rents are recognized in profit or loss in the period in which they are incurred.