《企业会计准则——租赁》(下称租赁准则)已经财政部发布,自2001年1月1日起在全部企业施行。如何对租赁进行分类?承租人和出租人各自如何进行会计处理?对售后租回交易又应如何进行会计处理?等等,本文拟对这些问题作简要回答。一、企业应如何对租赁进行分类?租赁是指在约定的期间内,出租人将资产使用权让与承租人以获取租金的协议。租赁会计准则规定,承租人和出租人 “Accounting Standards for Business Enterprises - Leasing” (hereinafter referred to as Leasing Standards) has been promulgated by the Ministry of Finance and has been implemented in all enterprises since January 1, 2001. How to classify the leases, how can the lessee and the lessor process the accounting, how to deal with the aftereffects of the sale and leaseback transactions, and so on. This article will give a brief answer to these questions. I. How should an enterprise classify leases? Lease refers to the agreement between the lessor and the lessee to obtain the rents within the agreed period. Lease accounting standards, lessees and lessors