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...
(2)Operating lease和国际准则operating lease会计处理相同。 (3)Direct finance lease是资产从lessor资产负债表上remove掉,同时增加lease receivable,因为资产已经从lessor账上消掉,lessor不用确认折旧费用,但是因为是融资性质的,lessor要在损益表中确认interest income。与sales-type lease/国际准则finance lease的区别是,d...
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...
对于lessor而言：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...
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...
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...
“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...
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 ...
Where an asset is leased and rents are nominal rents, the agreement is still a lease under IAS 17. The total value of the rents will fall short of the fair value of the asset, thus indicating an operating lease. Often, the rents are low because a premium will have been paid up-front...
period in which they are incurred/ earned. IASB is preparing a standard that may clarify and change some of the above aspects of lease accounting. The current models leas to a lack of comparability and undue complexity, because of the distinction between finance and operating leases. 1 2©...