首先，考虑租赁期限。在finance lease中，租赁期通常会覆盖资产使用寿命的75%以上。相反，operating lease的租赁期限往往较短，与之相比更具灵活性。其次，所有权转移的可能性是另一个关键区别。finance lease中，所有权转移的预期是显著的，意味着租赁结束后，资产归承租方所有。相比之下，operating lease中...
一、两者的目的不同：1、finance lease（融资租赁）的目的：以融资为主要目的，承租人有明显购置资产的企图。2、operation lease（经营租赁）的目的：承租人单纯为了满足生产、经营上短期或临时的需要而租入资产。二、两者的特点不同：1、finance lease（融资租赁）的特点：融资租赁除了融资方式灵活的特点外...
有读者问,Financial(capital) leases ","operating leases", "master lease"有什么区别? Finance Lease也叫Capital Lease,姑且翻译为资产租赁,即按照美国通用会计法则(GAAP),这样的租赁要算做公司资产。对租赁方来讲,这意味着总资产增加,相应的资产回报率(Return on Asset; ROA)会降低。资产租赁得符合以下几个条件...
From time-to-time, transactions or scenarios occur that require consideration of whether an operating lease or a finance lease is the best way forward for parties involved. Whilst the structures are similar, from a legal perspective, there continue to be key differences in how operating and ...
4. 该资产有明显的特殊性，只有lessee才能使用 大概就是这些特征。除此之外的都可以算是operating lease...
finance lease 借：长期应付款—应收融资租赁款（最低租赁收款额）未担保余值 营业外支出（租赁资产公允价值小于账面价值）贷：融资租赁资产（租赁资产账面原值）银行存款（初始直接费用）营业外收入（租赁资产公允价值大于账面价值）未实现融资收益 operating lease 借：银行存款 贷：应收账款 借：应收账款 ...
finance lease和operating lease的区别CFA I FRA NO.PZ2023081403000091 问题如下: Q. Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as: 选项: A.a sales-type lease. B.an operating lease. C.a direct financing lease. 解释: A is...
“算作是承租人的资产”,金融租赁(finance lease):租期结束的时候拥有该资产。相当于借钱买资产 “不算做是承租人的资产”,经营租赁(operating lease):租期结束的时候不拥有该资产,相当于支付租金 在财务报表里面的理解是,对于金融租赁呢,实际上更像是分期付款。比如像是按揭买房这样,我们可以把它粗糙的理解为是...
athe dragon boat festival is in may or june. boats 龙小船节日是可以或6月。 小船[translate] aBelieve the leasehold land is under an operating lease instead of finance lease, correct? 相信租赁的土地在营业租赁之下而不是财务租约,正确?[translate]...
An operating lease is a contract that permits the use of an asset but does not convey ownership rights of the asset.