账务处理中“融资租赁”问题初探

Talking about the "Financial Leasing" in Accounting Treatment

随着社会的发展,现代企业对资金的调动更加灵活,融资性质的租赁业务在企业的发展扩大过程中不仅越来越普遍而且数额也越来越大,如何进行核算,成了人们关注的问题。以融资租赁固定资产为例,说明了融资租赁中账务处理时应注意的几个问题。

Along with the development of the society, the capital allocation of the modern enterprise is more flexible, and the leasing business with the financing nature is becoming more and more popular and its amount is bigger and bigger in the course of enterprise＇s development and enlargement. Therefore how to make the adjust accounts has become the utmost concern among people nowadays. Taking the financial leasing of the fixed assets as the example, this paper illustrates several problems needing attention in the accounting treatment of the financial leasing.