租赁的定义及类型（一）

来源: 正保会计网校编辑： 2016/09/26 14:42:34　字体：大小

考试考点内容：P3 Business analysis---financing strategy

租赁是公司融资常用的方式之一，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.

租赁是属于中长期的融资方式的一种，一般是在1年到10年不等，出租方可以赋予承租方合法的使用权益一旦承租方支付租金或费用给出租方后，双方按照事先签署约定的周期进行租赁的一种交易方式。租赁的形式有很多种，可以是物品、土地、房屋等各种不动产以及动产。常规的租赁类型大致分为两种：融资租赁和经营租赁。

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

融资租赁：又称金融租赁，是租赁的主要形式的一种，是指租赁的当事人约定，由出租方根据承租方对租赁物品的特定要求和对供货方的选择，出资向供货方购买租赁物品，并租给承租方使用，承租方则分期向出租方支付租金，在租赁期内租赁物品的所有权属于出租方所有，承租方对拥有租赁物品有使用权。租期届满，租金支付完毕并且承租方根据融资租赁合同的规定履行完全义务后，对租赁物的归属没有约定的或者约定不明的，可以协议补充；不能达成协议的，按照合同的有关条款或者交易习惯确定，若仍然不能确定的，租赁物品所有权归出租人所有。

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.”

经营租赁：又称业务租赁，是除了融资租赁的其他主要租赁形式，是为了满足经营使用上的临时或者季节性的需要而发生的资产租赁，一般为短期租赁，出租方不仅要向承租方提供设备的使用权，还要向承租方提供设备的保养、保险、维护等服务的一种租赁形式。

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.