作业帮审计报告中译英-租赁租赁分为融资租赁和经营租赁如为融资租赁,在租赁开始日,公司（承租人）将租赁开始日租赁资产公允价值与最
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审计报告中译英-租赁
租赁分为融资租赁和经营租赁
如为融资租赁,在租赁开始日,公司（承租人）将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,并将两者的差额记录为未确认融资费用.未确认融资费用按实际利率法按期摊销.
如为经营租赁,经营租赁的租金在租赁期内的各个期间按直线法确认为费用.
租赁分为融资租赁和经营租赁
如为融资租赁,在租赁开始日,公司（承租人）将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,并将两者的差额记录为未确认融资费用.未确认融资费用按实际利率法按期摊销.
如为经营租赁,经营租赁的租金在租赁期内的各个期间按直线法确认为费用.
Leases include financial leases and operating leases.
In case of financial leases,from the date of leasing,the Company (the Lessee) will recognize the entry value of the leased assets as the lower one between the leased assets’ fair value and the present value of minimum lease payments on the lease commencement date.The minimum lease payments will be recognized as the entry value of long-term payables.And the differences between the leased assets’ fair value and the present value of minimum lease payments will be recorded as unrecognized financing costs which will be amortized in the effective interest method.
In case of operating leases,the rentals will be recognized as expenses in the straight-line method at fifferent stages within the leaseholds.
In case of financial leases,from the date of leasing,the Company (the Lessee) will recognize the entry value of the leased assets as the lower one between the leased assets’ fair value and the present value of minimum lease payments on the lease commencement date.The minimum lease payments will be recognized as the entry value of long-term payables.And the differences between the leased assets’ fair value and the present value of minimum lease payments will be recorded as unrecognized financing costs which will be amortized in the effective interest method.
In case of operating leases,the rentals will be recognized as expenses in the straight-line method at fifferent stages within the leaseholds.