融资租赁下,在采用实际利率法分摊未确定融资损益时,承租人与出租人都要在租金的支付与收到时,按合理的方法确认当期的损益。具体来说,承租人每期(通常为每月,下同)分摊未确认融资费用的会计处理为:借记“财务费用”科目,贷记“未确认融资费用”科目。出租人每期分摊未实现融资 Under finance leasing, when the unrealized financing gains and losses are shared through the effective interest rate method, both the lessee and the lessor should confirm the current profits and losses according to a reasonable method when the rent is paid and received. Specifically, the accounting treatment of the lessee in apportioning the unrecognized financing expenses for each period (usually monthly, the same below) is: debiting the “financial expense” account and crediting the “unrecognized financing expense” account. Lessors each share unrealized financing