浅谈新会计准则下融资租赁的会计处理

Simple Discussion on Accounting Processes of Financing Rents

融资租赁成为企业的一种重要融资手段,由于该经济业务的特殊性,会计核算相对也较难。本文结合新会计准则,分别从承租人和出租人角度对其账务处理的要点进行总结。

Financing rents has been one of the most important financing methods for enterprises. As the particularity of this cconomic business, the accounting calculation is also becoming relatively difficult. Unified the new accountant criterion, this article has summarized the main points of the financial processing both from the view point of the tenant and that of the lesser separately.