融资租赁期满出租人会计处理浅析

发布时间：2018-03-01 18:53

  本文关键词： 融资租赁 期满 出租人 会计 处理 浅析　出处：《财会通讯》2013年04期 　论文类型：期刊论文

【摘要】：正融资租赁是指设备需求者(承租人)在需要添置技术设备而又缺乏资金时,由出租人代其购进或租进所需设备并出租给设备需求者(承租人)使用,按期收取租金。在租赁期间,设备归出租人拥有,待租赁期满,承租人可选择退回、续租或者以名义价款购买设备。融资租赁合同的规定不同,会对出租人融资租赁资产的会计处理产生较大的影响,这就为出租人选择性的处理融资租赁业务提供了空间。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.
【作者单位】： 河南财政税务高等专科学校;
【分类号】：F233
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本文编号：1553155