我国改革、开放以来,首先由银行开办了融资租赁业务;后来,又产生了由经批准的专业公司.开办融资租赁。此项租赁,在不少乡镇企业中,也多有发生,但对其会计处理,目前的乡镇企业会计制度中,却未见明确规定。现将笔者的设想,介绍如下: 1、当融资租赁合同签订后,双方履约责任即已成立,承租人的债务,亦已发生,此时,作为承租人的乡镇企业,即应入帐。设该项租赁设备买价10万元,运杂费1500元,租期五年,租赁手续费及利息共为4万元,以上共计141.500元,约定由承租人分五年,于每年年末归还其五分之一。此时,承租人应作会计分录如下: 借:固定资产购建支出一在建工程 141500 贷:应付款一应付融资租赁费 141500 2、设备运抵该企业,开支安装费3500元借:固定资产购建支出一在建工程 3500 Since the reform and opening up of our country, the financial leasing business was first started by the banks; later, there was another approved professional company that started the financial leasing. This lease, many township and village enterprises, but also many occurred, but its accounting, the current accounting system of township enterprises, but no clear rules. The author’s ideas are introduced as follows: 1. When the financial lease contract is signed, the performance obligations of both parties have been established and the lessee’s debt has occurred. At this time, the township and village enterprises as the lessee shall be accounted for. Set the purchase price of the rental equipment 100,000 yuan, transportation fees 1,500 yuan, five years lease, lease fees and interest totaling 40,000 yuan, a total of 141.500 yuan, agreed by the lessee for five years, at the end of each year to return its one fifth. At this point, the lessee should make the following accounting entries: By: fixed assets acquisition and construction expenditures a project under construction 141500 Credit: a payable finance lease fee payable 141500 2, the equipment arrived at the enterprise, the expenditure of installation costs 3,500 yuan by: fixed Asset Purchase and Construction Expenditure A project under construction