本文關(guān)鍵詞： 融資租賃 期滿 出租人 會計 處理 淺析　出處：《財會通訊》2013年04期 　論文類型：期刊論文

【摘要】：正融資租賃是指設備需求者(承租人)在需要添置技術(shù)設備而又缺乏資金時,由出租人代其購進或租進所需設備并出租給設備需求者(承租人)使用,按期收取租金。在租賃期間,設備歸出租人擁有,待租賃期滿,承租人可選擇退回、續(xù)租或者以名義價款購買設備。融資租賃合同的規(guī)定不同,會對出租人融資租賃資產(chǎn)的會計處理產(chǎn)生較大的影響,這就為出租人選擇性的處理融資租賃業(yè)務提供了空間。一、
[Abstract]:"positive financing lease" refers to the equipment demanders (lessees) who, when they need to acquire technical equipment and lack the funds, the lessor buys or rents the required equipment on their behalf and rents it to the equipment demanders (lessees) for use, During the lease period, the equipment is owned by the lessor. When the lease expires, the lessee may choose to return it, renew the lease or purchase the equipment at the nominal price. The provisions of the financial lease contract are different, It will have a great impact on the accounting treatment of the lessor's financial lease assets, which provides space for the lessor to deal selectively with the financial lease business.
【作者單位】： 河南財政稅務高等�？茖W校;
【分類號】：F233
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本文編號：1553155