A Study on Accounting Treatment and Disclosure for Leases

(1)租赁的分类：租赁应分为（a）融资租赁和（B）经营租赁。租赁是融资租赁还是经营租赁取决于交易的性质而不是合同的形式。(2)融资租赁会计处理：融资租赁是指（a）出租人和承租人均不能解除租赁合同的租赁;（B）使用资产的全部风险和经济利益应当由出租人转移给承租人的租赁。(1)所有权可能最终转移的融资租赁应视为与通常买卖相同的交易。(2)其他融资租赁原则上也应当与通常的买卖行为一样处理。但是，所有权最终不可能转移的融资租赁，可以作为一般租赁交易处理，在这种情况下，与一般买卖交易处理的融资租赁相当的信息，应当作为补充信息披露。(3)经营租赁的会计处理：（1）经营租赁是指融资租赁以外的租赁。(2)根据一年以上不可撤销的经营租赁支付的未来租金及其到期日应作为补充资料披露。

(1) Classification of Leases :Leases should be classified (a) finance lease and (b) operating lease.Whether a lease is a finance lease or operating lease depends on the subatance of the transaction rather than the form of the contract.(2) Accounting for Finance Leases :Finance lease is (a) a lease that both lessor and leassee can not cancel the lease contract, and (b) a lease that all the risk and the economic benefit incident to the use of an asset ought to be transferred from lessor to lesses.(1) A finance lease whose title may be eventually transferred should be treated as the same transaction as an usual buying and selling.(2) The other finance lease should be also treated as the same transaction as an usual buying and selling in principle. However, finance lease whose title may not eventually be transferred can be treated as the same as usual rental transaction.In this case, the equivalent information as the finance lease which is trearted as the same transaction as an usual buying and selling should be disclosed as supplementary information.(3) Accounting for Operating leases :(1) Operating lease is a lease other than a finance lease.(2) The future rental payments under non-cancellable operating leases of more than one year and the periods in which they will become due should be disclosed as supplementary information.