Finance leases（融資租賃）是什么_2021年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：楊柳2021-02-01 13:32:16

這一秒不放棄，下一秒就有希望。堅(jiān)持下去就會(huì)成功。東奧小編為大家整理了ACCA考試重要知識(shí)點(diǎn)，希望能夠幫助到大家。

融資租賃_2021年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Finance leases 融資租賃

【知識(shí)點(diǎn)】

Finance leases 融資租賃

A finance lease is a lease that substantially transfers all the risks and rewards of ownership of an asset to the lessee. It is an agreement between the lessee and the lessor for most or all of the asset's expected useful life.

There are other important characteristics of a finance lease:

The lessee is responsible for the upkeep, servicing and maintenance of the asset.

The lease has a primary period covering all or most of the useful economic life of the asset. At the end of this period, the lessor would not be able to lease the asset to someone else, because the asset would be worn out or near the end of its useful life.

At the end of the primary period the lessee can normally continue to lease the asset for an indefinite secondary period, in return for a very low nominal rent, sometimes called a 'peppercorn rent’.

The asset is shown on the lessee's statement of financial position.

The provider of finance is usually a third party finance house and not the original provider of the equipment.

夢(mèng)想一旦被付諸行動(dòng)，就會(huì)變得神圣。備考ACCA考試的過(guò)程雖然會(huì)遇到很多的困難，但只要我們堅(jiān)持一定會(huì)順利通關(guān)。

注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第20講

(本文為東奧會(huì)計(jì)在線(xiàn)原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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