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为了解决资金困难及相互调剂余缺,企业常有固定资产租赁业务发生。固定资产的租赁是租入方按合同向租出方租入固定资产,并定期向租出方支付租金的一种经济业务。租赁固定资产,按租赁形式的不同,可分为临时性租赁(经营性租赁)和融资租赁两种。融资租赁是具有融资和融物双重职能的租赁交易,其特点为:期满付清租金时,资产所有权转让给承租方;租赁期较长,占资产使用寿命的大部分;租赁资产是出租方按承租人要求购置的;租约不能随意撤消。现将两种租赁形式列表对比区分如下:
In order to solve the financial difficulties and adjust the remaining gaps, companies often have fixed asset leasing business. The lease of fixed assets is an economic business in which the leaser leases fixed assets to the leased party according to the contract and pays rents to the leaser regularly. Leasing of fixed assets can be classified into temporary leases (operating leases) and financing leases according to the type of lease. Financing lease is a lease transaction with dual functions of financing and financing. It is characterized by: when the rent is paid off, the ownership of the asset is transferred to the lessee; the lease period is longer and accounts for the majority of the useful life of the asset; the leased asset is the lessor. Purchased by the lessee’s request; the lease cannot be revoked arbitrarily. The comparison of the two types of rental forms is as follows: