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...
(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,direct finance lease不确认selling profit。 ---虽然现在很辛...
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，还具备融资期限长，...
1. 租赁期占资产全部使用年限的75%以上 2. 租赁期间所有权很可能发生转移，从lessor到lessee 3. 租赁...
通常满足以下几点中的大多数,就可以认为是financial lease: 1. 租赁期占资产全部使用年限的75%以上 2. 租赁期间所有权很可能发生转移,从lessor到lessee 3. 租赁是non-cancellable的,或者cancel需要承担明显的赔偿 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 leas...
An operating lease is like renting. A business can lease assets it needs to operate rather than purchase them. What Is the Difference Between an Operating Lease and a Finance Lease? A finance lease transfers the asset and any risk or return to the lessee. Ownership is transferred in a finan...
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之一: - 租赁期为资产的有效生命周期的75%以上; ...
A financial lease offers a tax deduction for depreciation and lease payments as finance charges to the lessee. In contrast, an Operating lease offers a tax deduction for the lease payments only to the lessee. Under a financial lease, the lessee can purchase the asset at a discounted price at...
lease term.ERT Inc. has the option to purchase the HEMM at a bargain price after the expiry of the lease period. Determine if the lease agreement qualifies as a finance lease if the applicable interest rate is 8%, the asset’s useful life is 6 years, and the asset value is $215,...
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 ...