中小企业融资租赁研究外文文献翻译
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ÎÄÏ׳ö´¦£º Guariglia A. The Research of Small and Medium-sized Enterprise Financing Lease [J]. Entrepreneurship Theory and Practice, 2015£¬12£¨05£©£º41-51. Ô-ÎÄ
The Research of Small and Medium-sized Enterprise Financing Lease
Guariglia A.
Abstract
This paper discusses the lease financing business accounting, development of small and medium sized enterprises, and analyses the advantage in the financing lease. Finally, introduces small and medium sized enterprises in perfect financing lease of countermeasures from legal environment, taxation system, and guarantee system in order to implement financing measures provided to small and medium -sized enterprises, and solve financing difficulties of emergencies, thus improve to economic growth. Keywords: Small and Medium -sized Enterprises Financing lease£»
1 Introduction
Finance lease is finance transfers the ownership of the nature and characteristics of equipment leasing business. Required by the lesser according to the lessee to buy equipment such as performance, specifications, models, and the lease to the lessee. The lesser to lease equipment, on the basis of the purchase price calculated according to the time length of the lessee occupy the lesser money rent, the lessee in accordance with the agreed to pay the rent for each contract. Ownership of the contract equipment belongs to the lesser; the lessee has only to the right to use the equipment. After the termination of the contract to pay the rent, the lessee has the right to according to the residual value to buy equipment, to have the ownership of the equipment, or return the equipment to the lesser.
2 The lessee financing lease accounting treatment
2.1 The lease beginning date processing
(1) Type of lease. (2) Calculating the lease beginning date of the minimum lease payments, long-term accounts payable of the minimum lease payments as the entry value.
(3) To calculate the lease beginning date the present value of the minimum lease payments, the lessee shall transfer the fair value of the leased asset on the lease