３．承租人未确认融资费用的摊销和出租人未实现融资收益的分配：在融资租赁下，承租人向出租人支付的租金中即包括设备租赁资产的本金价值，又包括分期付租时应承担的合理的利息。因此在支付租金时：承租人出租人属于支付本金的部分冲减长期应付款属于收到本金的部分冲减应收 3. The lessee did not confirm the amortization of financing costs and the unrealized financing income distribution of the lessor: under the finance lease, the rent paid by the lessee to the lessor shall include the principal value of the equipment leasing asset, and should include the installment rent Take reasonable interest. Therefore, at the time of payment of the rent: the portion of the lessee lessor who pays the principal is the portion of the long-term payable due to the principal received