租赁会计中的国际惯例章蕙珠，何图在传统租赁会计中，一般认为资产属出租人，承租人的会计报表只是简单地将租金作为一项业务开支列出；而在出租人的财务报表中．出租设备作为其营业中使用的固定资产反映出来，并在预期会产生收益的期间内折旧和分摊。随着金融租赁的出现... International practice in leasing accounting Zhang Hui Zhu, He Tu In traditional leasing accounting, assets are generally considered as lessors, and the lessee’s accounting statements simply list the rent as a business expense; in the lessor’s financial statements. Rental equipment is reflected as a fixed asset used in its operations and is depreciated and amortized over the period in which it is expected to generate revenue. With the advent of financial leasing ...