租入固定資產(chǎn)

Rented fixed assets refer to the fixed assets that enterprises acquire and use in the form of lease and pay rent on time.

It is divided into two forms: operating rented fixed assets and financing rented fixed assets.

Business leases are temporary rents, and assets are not Charterers. The lessee pays rent only on a regular basis.

The ownership of the fixed assets is still rented out.

Financial leasing of fixed assets refers to machinery and equipment rented by means of financial leasing.

According to the current financial accounting system, enterprises, such as industry, agriculture, construction, commodity circulation, pportation, finance, insurance and so on, should manage the machinery and equipment for financing and leasing. They should be managed as fixed assets added by enterprises. In the "fixed assets" subjects, two levels of "financing rented fixed assets" should be set up for accounting.

When the equipment for financing rents is put into use after installation and commissioning, the purchase cost (including purchase price, pportation cost, insurance premium, installation and commissioning fee) shall be taken as the original value of the machine equipment, and credited to the debit of the fixed asset finance leasing fixed assets subject and the credit of the "long term payable" subject, as a liability for accounting treatment.

When the depreciation of fixed assets in finance is leased, it should be recorded in the cost of production or management expenses according to the beneficiary.

　　融資租入固定資產(chǎn)的記賬

When a financing is leased into a fixed asset, the lower value of the original book value of the leased asset and the current value of the minimum lease payment shall be regarded as the entry value at the beginning of the lease, and the account of "in construction" or "fixed assets" shall be debited. The subject of "long-term payable payable payable to finance lease" shall be credited according to the minimum lease payment, and the "unrecognized financing charge" subject shall be debited according to its difference.

At the beginning of the lease, the enterprises that account for the minimum lease payments should borrow the minimum lease payments, debit "fixed assets" and other credits, and credit long term payable accounts.

When we pay the financing lease on time, we borrow the term "payable in long term - payable to finance leases" and credit the "bank deposit" subject.

If the lease expires, if the contract stipulates that the ownership of the equipment should be pferred to the leased enterprise, the pfer shall be carried out, and the fixed assets shall be pferred from the "financing lease to fixed assets" to the relevant subsidiary subject.

　　租入固定資產(chǎn)是指企業(yè)采用租賃形式取得、使用，并按期支付租金的固定資產(chǎn)。分為經(jīng)營(yíng)性租入固定資產(chǎn)和融資租入固定資產(chǎn)兩種形式。