如果是金融租赁,那么出租方会记录一个应收租赁收入(lease receivable),这个数字是所有未来的租赁金额的现金流折现(present value of future lease payments),同时被租赁的资产也将从出租方的资产负债表移除。在出租方的利润表会有利息收入(interest revenue) 此外US GAAP将非经营性租赁(non-operating leases)分为两种类...
Financial lease 是融资租赁，financial rent 是经营租赁，它们之间的区别百度来的：经营租赁，又称为业务...
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...
举例说明：对于出租人而言，哪种类型的租赁会使被出租资产保留在资产负债表中并继续折旧？答案是经营性租赁（operating lease）。在此类租赁中，资产所有权仍属于出租人，资产在出租人资产负债表中计为资产，并按需计提折旧。
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...
Impact of Finance Lease Some of the impacts of the financial lease are as follows: Since finance leased asset is capitalized, it results in an increase of assets as well as liabilities. The debt-equity ratio increases due to an increase in outside liabilities leading to additional leverage. ...
A financial lease is a lease where rewards and risk associated with the leased asset get transferred to the lessee with a transfer of the asset, while in operating, risk, risk, and return remain with the lessor. Here, the lessor refers to the original asset owner, while the lessee relates...
Operating lease refers to non-financial lease. The leasing company leases its own property to various clients during different periods of time, who pay the rentals according to the leasing agreement and return the property to the leasing company at the expiration of the lease term. The lease ...
Anoperatingleaserecords no asset or liability on the financial statements, the amount paid is expensed as incurred. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The act further stipulated that a private company be given theoperatingleaseof the tram-...
A finance lease transfers the asset and any risk or return to the lessee. This means that ownership is transferred in a financial lease to the entity that leases the asset. In an operating lease, the ownership remains with the lessor, the entity that leased the asset to the lessee. ...