A finance lease, also referred to as a capital lease or sales lease, is a type of commercial lease in which a finance company is the legal owner of an asset, and the user rents the asset for an agreed-upon period of time.

A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset but also some share of the economic risks and returns from the change in the valuation of the ...

融资租赁（Financial Leasing），是指金融租赁公司作为出租人，根据承租人对出卖人、租赁物的选择，向出卖人购买租赁物，提供给承租人使用，承租人支付租金的交易活动，同时具有资金融通性质和租赁物所有权由出卖人转移至出租人的特点。

What is financial leasing? Financial leasing is a contractual arrangement where a lessor purchases an asset and allows the lessee to use it for a specific period, in return for periodic payments. At the lease’s end, the lessee typically has the option to purchase the asset, renew the lease, or return it.

2024年7月15日 · Operating lease expense is determined by dividing total lease payments over the lease term whereas finance leases (just like capital leases) require the lessee to amortize the ROU Asset over either the lease term or useful life of the asset—whichever is longest—and record interest expense on the remaining lease liability.

A finance lease is an important source of medium and long-term financing of assets. Finance lease grants rights to the lessee to use an asset. Lease financing is generally cheaper than all other forms of financing.

Financial Lease can be defined as a way of financing the assets where they tend to remain the property of the lessor unless all lease payments have been accounted for. In exchange for the lease that is undertaken, the lessor charges a reward for hiring the particular asset to the lessee.

2023年1月30日 · 融资租赁（Financing lease），又称”金融租赁“、”设备租赁”、“完全支付租赁”，是指在企业需要设备时，不是以现汇或向金融机构借款去购买，而是由租赁公司融资，把租赁来的设备或购入的设备租给承租人使用，…

融资租赁（Financial Leasing）又称设备租赁（Equipment Leasing）或现代租赁(Modern Leasing)，是指实质上转移与资产所有权有关的全部或绝大部分风险和报酬的租赁。资产的所有权最终可以转移，也可以不转移。

融资租赁（Financial Leasing）又称 设备租赁 （Equipment Leasing）或现代租赁(Modern Leasing)，是指实质上转移与 资产所有权 有关的全部或绝大部分风险和报酬的租赁。资产的所有权最终可以转移，也可以不转移。