摘要
《企业会计准则-租赁》(以下简称《租赁准则》)中指出,融资租赁是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。虽然《租赁准则》把融资和经营租赁进行了区分,但在融资租赁的一些概念的定义、有关要素的确认与计量等方面仍然存在不足。
Enterprise Accounting Criterion-Renting （hereafter called Renting Criterion） specifies that financial leasing refers to a kind of leasing that transfer all risk and reward related to capital ownership. Although, Renting Criterion distinguishes financial leasing from operating leasing, there exist some shortage on the definition and important elements of the financial leasing.
出处
《一重技术》
2006年第3期74-75,共2页
CFHI Technology
关键词
租赁
最低租赁付款额:担保余值
leasing
minimum leasingpayment
guarantee residual value
