一、中美对承租人会计处理要求之比较 《美国财务会计准则》第１３号将租赁业分为融资租赁和经营租赁，并规定了区分的详细标准。其中明确融资租赁是指将资产所有权上的风险和收益都转让给承租人的租赁。这种租赁对承租人的会计处理要求是：１．必须将租入资产入账，同时将未来 First, the Sino-US comparison of accounting requirements for lessees The United States Financial Accounting Standards No. 13, the leasing industry is divided into financial leasing and operating leases, and provides a detailed distinction between the standards. Among them, the explicit finance lease refers to the lease that transfers the risks and benefits of the ownership of the assets to the lessee. The leasing of the lessee accounting requirements are: 1. The leased assets must be accounted for at the same time as the future