本文举例探讨了“等额本息还款法”下,利率频繁变动且非整数计息期时,融资租赁业务应付租金的计算方法;详细介绍了“单变量求解法”和“年金现值函数法”的计算过程及结果 ;通过对比分析,了解这两种方法的优缺点,为国内融资租赁业务应付租金的计算开拓了新的思路和方法,具有一定的借鉴作用。 This article discusses the calculation method of rent payable by financial leasing business under the “equal principal and interest repayment method” under the condition of frequent interest rate changes and non-integer interest-bearing period. The “single variable solution method” and “annuity The current value function method ”calculation process and results; through comparative analysis, understand the advantages and disadvantages of these two methods for domestic financial leasing business to meet the rent calculation opens up new ideas and methods, has some reference.