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融资性租金的计算廖鑫海笔者实践，企业租入的固定资产，按照其租赁形式不同区分为经营性租赁和融资租赁。租金相应的区分为经营性租金和融资性租金。１．经营性租金。是企业为解决生产经营上的临时需要而临时租入固定资产发生的临时租金，列入管理费用。２．融资租金。是...
The calculation of financing rent Liu Xinhai author practice, fixed assets rented by enterprises, according to their different forms of lease is divided into operating leasing and financial leasing. The corresponding rent is divided into operating rent and financing rent. 1. Operating rent. Is the temporary rental of fixed assets incurred by the enterprise for the purpose of solving the temporary needs of production and operation and is included in the administrative expenses. 2. Financing rent. Yes...