租赁分类的会计审视

Accounting Survey on Leasing Classification

经营性租赁和融资租赁是两种不同的应税劳务形态,就其内涵来说,两者之间的差异,远远多于两者之间的类同。对出、承租人双方而言,经营性租赁有可取之处,也有不可取之处。本文从经营者对租赁方式的选择和会计准则对租赁分类标准存在的缺陷两方面说明,要正确了解企业对经营性租赁的选择,规范租赁交易的会计核算。

Business leasing and financing leasing are two different labour services subject to tax. In view of lessor and lessee, business leasing has both advantages and disadvantages. The paper appeals enterprises to exactly find out the choice to business leasing and regulate business accounting in leasing after discussing the choice of leasing way by operators and the deficiencies of accounting rules in leasing classification criterion. 