An Empirical Study on the Measurement of Finance Leasen Transactions

本文的目的是：(1)从出租人的角度，对《日本租赁会计准则》中关于剩余价值的销售租赁交易计量方法的有效性进行检验；(2)提出有效的剩余价值租赁交易计量方法。(1)在融资租赁和不可注销经营租赁中，应将应收租赁款视为本金和融资收益的收据。(2)销售利润应按租赁资产剩余价值较低的使用权部分计算。

The purpose of thispaper is (1) to examine the validity of existing methods for measuring a sales-type lease transactions with residual value, from the standpoint of the lessor, described in the "Lease Accounting Standards of Japan," and (2) to propose valid methods for measuring a sales-type lease transactions with residual value.(1) Under finance leases and non-cancellable operating leases, The lease payment receivable should be treated as the receipt of the principal and finance incomes.(2) The selling Profit should be calculated on the part of the right to use a leased asset that has less residual value.