ACCA F7&P2融資租賃 Lease就是這么簡(jiǎn)單！

主頁(yè)君對(duì)融資租賃的認(rèn)識(shí)是，其本質(zhì)還是融資，相當(dāng)于企業(yè)折價(jià)發(fā)行了債券，但債券的形式是以實(shí)物存續(xù)還不以票據(jù)存續(xù)。

既然是折價(jià)發(fā)行債券，那在計(jì)量方面就要確定票面價(jià)值（實(shí)物的公允價(jià)值）、內(nèi)含報(bào)酬率、票面利率（每一期應(yīng)付融資費(fèi)用）等。根據(jù)訂立的合同，可以明確債券的類型。例如可贖回債券，其價(jià)值是票面利率的現(xiàn)值和到期日票面價(jià)值的現(xiàn)值。會(huì)計(jì)是以資產(chǎn)負(fù)債的增減而記賬，但是，更為關(guān)鍵的還是內(nèi)含報(bào)酬率的確定，這與債務(wù)融資成本相關(guān)。

以某某租賃公司為例，它有充足的資金，可以全款支付給波音或者空客以購(gòu)買飛機(jī)。亦或者是某航空公司購(gòu)買了飛機(jī)然后以售后回租的方式進(jìn)行融資。究竟為什么選擇融資租賃而不是貸款購(gòu)買，需要綜合考慮稅法規(guī)定、利率、融資手續(xù)、折舊方式、現(xiàn)金流等方面，在此不一一贅述。

Lease的細(xì)節(jié)部分還是看如下內(nèi)容：

RECOGNISATION

Leases are classified currently under IAS 17, Leases, as finance or operating leases at inception, depending on whether substantially all the risks and rewards of ownership transfer to the lessee. Under a finance lease, the lessee has substantially all of the risks and reward of ownership. Situations that would normally lead to a lease being classified as a finance lease include the following:

the lease transfers ownership of the asset to the lessee by the end of the lease term

在租賃期屆滿時(shí)，租賃資產(chǎn)的所有權(quán)轉(zhuǎn)移給承租人。

the lease term is for the major part of the economic life of the asset, even if title is not transferred at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset

即使資產(chǎn)的所有權(quán)不轉(zhuǎn)移，但租賃期占租賃資產(chǎn)使用壽命的大部分。承租人在租賃開(kāi)始日的最低租賃付款額現(xiàn)值，幾乎相當(dāng)于租賃開(kāi)始日租賃資產(chǎn)公允價(jià)值；出租人在租賃開(kāi)始日的最低租賃收款額現(xiàn)值，幾乎相當(dāng)于租賃開(kāi)始日租賃資產(chǎn)公允價(jià)值。

the leased assets are of a specialised nature such that only the lessee can use them without major modifications being made

租賃資產(chǎn)性質(zhì)特殊，如果不作較大改造，只有承租人才能使用

if the lessee is entitled to cancel the lease, the lessor's losses associated with the cancellation are borne by the lessee

gains or losses from fluctuations in the fair value of the residual fall to the lessee

the lessee has the ability to continue to lease for a secondary period at a rent that is substantially lower than market rent.

承租人有購(gòu)買租賃資產(chǎn)的選擇權(quán)，所訂立的購(gòu)買價(jià)款預(yù)計(jì)將遠(yuǎn)低于行使選擇權(quán)時(shí)租賃資產(chǎn)的公允價(jià)值，因而在租賃開(kāi)始日就可以合理確定承租人將會(huì)行使這種選擇權(quán)。

All other leases are operating leases.

掌握l(shuí)ease的確認(rèn)，基本就可以應(yīng)付P2的考試了。畢竟從中級(jí)到高級(jí)，財(cái)務(wù)會(huì)計(jì)的理念也從計(jì)量回歸到確認(rèn)。當(dāng)然，P2對(duì)lease的考核，確認(rèn)lease只是第一步，還會(huì)涉及到復(fù)雜的處理，以及相應(yīng)的計(jì)量過(guò)程。來(lái)看看BPP教材中對(duì)考試的提醒：

You have met the distinction between operating and finance leases before; however it formed a substantial part of a written question in June 2013, which was very challenging and allowed plenty of in-depth arguments on both sides.

所有有必要多掌握一些關(guān)于lease的知識(shí)：

MORE DEFINITION

Minimum lease payments: The payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and be reimbursable to the lessor.

未確認(rèn)融資費(fèi)用應(yīng)當(dāng)在租賃期內(nèi)各個(gè)期間進(jìn)行分?jǐn)?。承租人?yīng)當(dāng)采用實(shí)際利率法計(jì)算確認(rèn)當(dāng)期的融資費(fèi)用。

Economic life is either: The period over which an asset is expected to be economically usable by one or more users, or The number of production or similar units expected to be obtained from the asset by one or more users.

Guaranteed residual value is: For a lessee, that part of the residual value which is guaranteed by the lessee or by a party related to the lessee; For a lessor, that part of the residual value which is guaranteed by the lessee or by a third party unrelated to the lessor who is financially capable of discharging the obligations under the guarantee.

擔(dān)保余值，就承租人而言，是指由承租人或與其有關(guān)的第三方擔(dān)保的資產(chǎn)余值；就出租人而言，是指就承租人而言的擔(dān)保余值加上獨(dú)立于承租人和出租人的第三方擔(dān)保的資產(chǎn)余值。

F7的考試中，更集中于lease的計(jì)量。

MEASUREMENT （Finance Lease）

Lessee

Accounting during lease period

Dr. Accu' depre.

Cr. PPE

Dr. Lease obligation (non-current liability)

Cr. Lease obligation (current liability)

Dr. Interest on finance leases

Cr. Bank or Cash

借：累計(jì)折舊

貸：固定資產(chǎn)——融資租入固定資產(chǎn)

借：長(zhǎng)期應(yīng)付款——應(yīng)付融資租賃款

貸：銀行存款

借：財(cái)務(wù)費(fèi)用

貸：未確認(rèn)融資費(fèi)用

Lessor

Dr. Cash

Cr. Receivable (capital element)

Cr. Interest income (interest element)

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