租賃的定義及類型（一）

考試考點(diǎn)內(nèi)容：P3 Business analysis---financing strategy

租賃是公司融資常用的方式之一，Leasing is one of the common financing methods for corporation.

Leasing is a medium-term financial arrangement, usually from 1 to 10 years, by which the lessee has a legal obligation to make payments to the lessor over the predetermined length of time.

It is a means of financing the use of capital equipment; the underlying principle is that use is more important than ownership.

租賃是屬于中長期的融資方式的一種，一般是在1年到10年不等，出租方可以賦予承租方合法的使用權(quán)益一旦承租方支付租金或費(fèi)用給出租方后，雙方按照事先簽署約定的周期進(jìn)行租賃的一種交易方式。租賃的形式有很多種，可以是物品、土地、房屋等各種不動產(chǎn)以及動產(chǎn)。常規(guī)的租賃類型大致分為兩種：融資租賃和經(jīng)營租賃。

SSAP 21 and IAS 17 Accounting for leases distinguish between two types of lease agreement: Financing leasing and Operating leasing.

融資租賃：又稱金融租賃，是租賃的主要形式的一種，是指租賃的當(dāng)事人約定，由出租方根據(jù)承租方對租賃物品的特定要求和對供貨方的選擇，出資向供貨方購買租賃物品，并租給承租方使用，承租方則分期向出租方支付租金，在租賃期內(nèi)租賃物品的所有權(quán)屬于出租方所有，承租方對擁有租賃物品有使用權(quán)。租期屆滿，租金支付完畢并且承租方根據(jù)融資租賃合同的規(guī)定履行完全義務(wù)后，對租賃物的歸屬沒有約定的或者約定不明的，可以協(xié)議補(bǔ)充；不能達(dá)成協(xié)議的，按照合同的有關(guān)條款或者交易習(xí)慣確定，若仍然不能確定的，租賃物品所有權(quán)歸出租人所有。

IAS 17 definition “A finance lease is a lease that transfers substantially all the risks and rewards of ownership of an asset to the lessee.”

經(jīng)營租賃：又稱業(yè)務(wù)租賃，是除了融資租賃的其他主要租賃形式，是為了滿足經(jīng)營使用上的臨時(shí)或者季節(jié)性的需要而發(fā)生的資產(chǎn)租賃，一般為短期租賃，出租方不僅要向承租方提供設(shè)備的使用權(quán)，還要向承租方提供設(shè)備的保養(yǎng)、保險(xiǎn)、維護(hù)等服務(wù)的一種租賃形式。

FinancingLeases - exists for the whole useful life of the asset. - lessor does not retain the risks or reward of ownership. - lease agreement cannot be cancelled. - the substance of the transaction is the purchase of the asset by the lessee financed by a loan （i.e. medium to long-term debt finance）.

Operating Leases - lease period is less than the useful life of the asset; - lessor is normally responsible for repairs and maintenance; - lease can sometimes be cancelled at short notice; - the substance of the transaction is the short-term rental of an asset.

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