论文部分内容阅读
融资租赁,按照国际惯例,是指资产出租后,与资产所有权有关的风险及利益基本上转移给承租人的一种租赁业务。与经营租赁相比,融资租赁除了同样是有偿转让使用权外,还具有出租人向承租人融通资金的性质,即承租人利用出租人的资金取得固定资产的长期使用权,以后以分期支付租金及利息、费用的方式,偿还出租人投入资金。承租人在支付出租人的款项中,由于每期租金和手续费是一个平均分摊数额及按固定比率支付的数额,因而,其会计处理方法变化不大,意义也明确;但对于每期利息的处理就复杂得多了。本文拟对利息处理谈点意见。
Financing leases, in accordance with international practice, refer to a type of leasing business in which the risks and benefits related to ownership of assets are basically transferred to the lessee after the asset is leased out. Compared with operating leases, financial leases have the property of transferring the right of use to the lessee as well as the property of the lessor’s financing to the lessee. That is, the lessee uses the lessor’s funds to obtain the long-term use rights of the fixed assets, and later pays the rent by installments. In the form of interest and fees, repayment of the lessor’s investment. In the payment of the lessor’s money, the lessee’s accountant’s accounting treatment method has little change and significance, since it is an average amount of payment and a fixed rate of payment. However, for each period of interest, Processing is much more complicated. This article intends to discuss the interest treatment.