融资租赁资产于租期届满时的处理方式一般有三种情况:①承租人留购;②承租人续租;③承租人退还给出租人。在第三种情况下,出租人应于收到退回的租赁资产时,对其进行相应的会计处理。目前,我国《企业会计准则———租赁》和《国际会计准则第17号———租赁》对出租人收回融资租 Financial leasing assets at the expiration of the tenancy of the time there are three general handling ways: ① lessee to buy; ② lessee renewal; ③ lessee returned to the lessor. In the third case, the lessor should, upon receipt of the returned leased asset, process the corresponding accounting. At present, China's “Accounting Standards for Business Enterprises --- Leasing” and “IAS 17 --- Leasing” levy a financial lease on lessors