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租赁根据性质与目的可分成融资租赁与经营租赁,这两种租赁形式均有各自优点,在财务处理上也存在较大差异,以下本文就从融资租赁和经营租赁的差异入手,分析这两种租赁模式各自的特点及财务处理,旨在能够为企业租赁模式的选择方面提供些许参考。
Leasing can be divided into financial leasing and operating leasing according to its nature and purpose. Both leasing forms have their own advantages and there are big differences in financial treatment. The following article starts with the difference between financial leasing and operating leasing, The characteristics and financial management of each mode of leasing are designed to provide some reference for the choice of leasing mode.