租赁开始日，承租人一般将资产原账面价值与最低租赁付款额的现值较低的作为

租赁开始日，承租人一般将资产原账面价值与最低租赁付款额的现值较低的作为入账价值，将最低租赁付款额作为长期应付账款的入账价值。将二者之间的差额记录为未确认融资费用。承租人计算最低租赁租赁付款的现值时，如果知道内含利率，则应采用内含利率作为折现率。若内含利率和租赁合同中的利率无法得到，可以采用银行利率作为折现率

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结果 (英语) 1: [复制]

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On the lease start date, the lessee generally takes the lower of the original book value of the asset and the present value of the minimum lease payment as the book value, and the minimum lease payment as the book value of the long-term payables. The difference between the two is recorded as unrecognized financing costs. <br>When the lessee calculates the present value of the minimum lease lease payment, if the embedded interest rate is known, the embedded interest rate should be used as the discount rate. If the embedded interest rate and the interest rate in the lease contract are not available, the bank interest rate can be used as the discount rate

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结果 (英语) 2:[复制]

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On the beginning of the lease, the lessee generally takes the original book value of the asset and the present value of the minimum lease payment as the recorded value, and the minimum lease payment as the recorded value of the long-term accountpayable. Record the difference between the two as unrecognized financing costs.<br>When the lessee calculates the present value of the minimum lease payment, the included interest rate should be used as the discount rate if the included interest rate is known. If the interest rate included in the interest rate and the interest rate in the lease contract is not available, the bank rate can be used as the discount rate

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结果 (英语) 3:[复制]

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On the lease start date, the lessee generally takes the lower present value of the original book value of the asset and the minimum lease payment as the entry value, and the minimum lease payment as the entry value of the long-term accounts payable. Record the difference between the two as unrecognized financing expenses.<br>When calculating the present value of the minimum lease payments, if the lessee knows the embedded interest rate, the embedded interest rate shall be used as the discount rate. If the implicit interest rate and the interest rate in the lease contract cannot be obtained, the bank interest rate can be used as the discount rate<br>

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