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...
(1)Sales-type lease和国际准则finance lease处理方法相同。(选项A不入选) (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...
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; ...
Whilst it will be specific to the jurisdiction of the owner/lessor, the tax treatment of an operating lease is a fundamental difference between it and a finance lease, operating leases are “true leases” because no ownership rights in the aircraft pass meaning that the lessor can utilise ...
“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...
An operating lease is like renting, a business can lease assets it needs to operate. 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. This means that ownership is transferred in a financial 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 ...
and Finance lease,希望对您有所帮助! In IAS 17 Leases, there are some issues arise in lease agreement where an asset is held on a finance lease and then it is all or partially sub-let to another party on identical terms and conditions. The main issue is that whether the lead entity sho...