The impact of accounting treatment of operating leases and financial leases on the accounting inform

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In terms of accounting treatment, there are some differences between financial leases and operating leases.

A financial lease is a type of financial lease, which is a financing instrument designed to provide capital to lessees to help them obtain the assets they need without having to take on the risk of purchasing the entire asset. The accounting treatment of financial lease is that when the lessee signs the lease contract, the lease money is included in the liabilities and the leased assets are included in the balance sheet. When the lease contract expires, the lessee can choose to continue the lease or choose to purchase the leased asset.

An operating lease is a type of commercial lease, which is an economic contract that provides the lessor with assets to help them meet the resources they need to operate. The accounting treatment of operating leases is that when the lease contract is signed, the lessor includes the lease money in income and the leased assets in the balance sheet. When the lease contract expires, the lessee can choose to continue the lease or transfer the leased assets.

Financial leasing refers to the fact that an enterprise borrows funds from a financial institution and leases assets to users in the form of leasing, and the ownership of assets still belongs to the financial institution. An operating lease means that an enterprise leases the assets it owns to the user, and the ownership of the assets still belongs to the enterprise.

The rental income of financial leasing shall be included in the non-operating income and shall not be included in the calculation of the income from the operating activities of the enterprise. The rental income from operating leases shall be included in the operating income and included in the calculation of income from business activities.

The assets of a financial lease cannot be included in the balance sheet of an enterprise, while the assets of an operating lease should be included in the balance sheet of an enterprise.

The debts of financial leases should be included in the balance sheet of the enterprise, while the debts of operating leases should not be included in the balance sheet of the enterprise.

Since the lease contract is temporary and can be cancelled by either party within a relatively short period of time, the obligation to pay rent promised by the lessee is not required to be listed on the balance sheet as "other payables payable lease fee" in the month following the month in which the lease obligation arises. If the prepaid rent is adopted, the prepaid rent shall be accounted for in the "expenses to be amortized" account; If the deposit is paid, it will be accounted for in the account of "deposit margin of other receivables". For fixed assets leased by an enterprise in the form of financial lease, the original price of the fixed assets shall be the price determined in the lease agreement or contract, plus the transportation costs, en-route insurance premiums, installation and commissioning fees, as well as the interest expenses and exchange gains and losses incurred before they are put into use and the final accounts are completed. In accordance with the provisions of the Consultation Paper on Lease Accounting Standards, the net amount of lease payments for leased assets plus the net amount of transportation costs, insurance premiums, commissioning and installation costs, and renovation and expansion expenses incurred as a result of the leased assets shall be taken as the recorded value.

Differences: 1. Different functions: because the leasing company can provide ready-made financial leasing assets, so that the enterprise can obtain and install it in a very short time with a small amount of funds, and can quickly play a role and produce benefits, therefore, the financial leasing behavior can enable the enterprise to shorten the construction period of the project, effectively avoid market risks, and at the same time, avoid the enterprise from letting go of fleeting market opportunities due to insufficient funds.

Operating leases enable enterprises to selectively lease assets that they urgently need but do not want to own. In particular, equipment with a high level of craftsmanship and quick upgrading is more suitable for operating leasing.

2. The two judgment methods are different: the essence of financial leasing is to transfer all the risks and rewards related to asset ownership, in a sense, for the lessee enterprise that determines the right of first refusal, financial leasing is essentially an alternative way to purchase fixed assets by installments, but it is much higher than direct purchase.

However, the operating lease is different, only the right to use the asset is transferred, but the risks and rewards related to the ownership of the asset are not transferred, and it still belongs to the lessor, and the lessee only pays the relevant expenses according to the contract, and the operating lease assets that are nuclear and grinding at the end of the lease term are returned to the lessor by the lessee enterprise.