A, equipment leasing fee belongs to what accounting account accounting:
1, if belongs to the operating lease, the accounting entries are:
Borrow: manufacturing costs/management costs?
credit: bank deposits
2, if belongs to the finance lease, the accounting entry is:
borrow: fixed assets - finance lease fixed assets XX?
credit: bank deposits
Equipment leasing is the use of the unit of the equipment to the unit of the equipment owner (such as leasing), and pay a certain amount of money to the company. Company), and pay a certain amount of rent, in the lease period to enjoy the right to use, without changing the ownership of equipment, a form of exchange.
The benefits of equipment leasing to the lessee:
(1) Reduce the use of funds and reduce capital liabilities.
(2) is conducive to adapt to seasonal and temporary needs.
(3) Accelerate equipment renewal and avoid technological backwardness while reducing investment risks.
(4) It can avoid the impact of inflation.
Extended information:
Enterprises use finance leasing to lease in fixed assets, because the lessee enterprise essentially obtains the main economic benefits provided by the asset during the lease period, and at the same time bears the risks associated with the asset. Therefore, the lessee should obtain the main economic benefits provided by the asset and assume the risks associated with the asset, and recognize the corresponding liabilities and depreciation of fixed assets.
In order to distinguish between finance leased fixed assets and other fixed assets owned by the enterprise, the enterprise should set up a separate accounting for finance leased fixed assets "finance leased fixed assets" line item,
The new "Accounting Standard for Business Enterprises No. 21 - - Leasing" states that: "In the case of a lease, the lease is not recognized in the financial statements of the enterprise.
The new "Accounting Standard for Business Enterprises No. 21 - Leasing" stipulates that: on the lease commencement date, the lessee shall take the lower of the fair value of the leased asset on the lease commencement date and the present value of the minimum lease payments as the book value of the leased asset, and take the minimum lease payments as the book value of the long term payable, and take the difference as an unrecognized financing expense.
Initial direct costs incurred by the lessee in the process of lease negotiation and signing of the lease contract, such as handling fees, attorney's fees, stamp duty and other initial direct costs attributable to the leasing project, should be included in the value of the leased asset instead of being recognized as current expenses.
EASB No. 4 - Fixed Assets states that if the purchase price of a fixed asset is deferred beyond normal credit terms and is essentially of a financing nature, the cost of the fixed asset is determined on the basis of the present value of the purchase price. The difference between the actual price paid and the purchase price, except for those that should be capitalized, should be recognized as current profit and loss during the credit period.
Baidu Encyclopedia-Financial Lease-in Fixed Assets