经营租赁会计核算探讨

On Operating Lease Accounting

经营租赁作为目前社会经常发生的一种经济活动,本文对于出租和承租双方而言,阐述了在不同的情况下应该运用不同的会计处理方法。

operating lease, as often happens at present society a kind of economic activity, this article both for rental and lease terms on the circumstances in different accounting treatment.