租赁是经济发展到一定阶段的产物,业务内容包括传统融资租赁、转租赁、售后租回交易、委托租赁、厂商融资租赁、结构共享式租赁及联合租赁等,虽然租赁合同会计准则对纳入租赁准则范围的会计处理和相关信息披露作了较详细的说明,但因会计人员的个体差异,对租赁准则实施的影响、在操作过程中技术性问题认识不够或出现偏差,应正确理解和掌握。 Leasing is a product of economic development to a certain stage. Its business scope includes traditional finance leasing, sub-leasing, sale and leaseback transactions, entrusted leasing, manufacturer leasing, structure leasing and joint leasing etc. Although leasing contracts accounting standards incorporate leasing guidelines The scope of accounting and related information disclosure made a more detailed description, but the individual differences of accountants, the impact of the implementation of the leasing guidelines, technical problems in the operation of understanding or deviation is not enough, we should correctly understand and grasp.