融资租赁的承租人该如何账务处理?

Core Viewpoint - The article discusses the accounting treatment for lessees involved in financing lease agreements, emphasizing the application of the new leasing standards under the Enterprise Accounting Standards. Group 1: Initial Recognition - At the lease commencement date, the lessee must recognize "right-of-use assets" and "lease liabilities" [1] - The initial entries include recognizing deferred tax assets and liabilities based on the initial amounts of lease liabilities and right-of-use assets [1] Group 2: Lease Payments - Lease payments involve debiting lease liabilities and recognizing VAT payable, while crediting bank deposits [1] - The accounting treatment for depreciation of right-of-use assets is also outlined, with expenses categorized based on usage [1] Group 3: Financial Costs and Adjustments - During the lease term, financial costs are allocated based on the effective interest rate, impacting lease liabilities [3] - Year-end adjustments for deferred tax balances are necessary, affecting both deferred tax liabilities and assets [3] Group 4: End of Lease Transactions - Upon lease expiration, if the lessee opts to purchase the leased asset, the payment is recorded similarly to lease payments [3] - The transfer of the asset from "right-of-use" to fixed assets is required, along with the corresponding accumulated depreciation [3]