When the enterprise is in urgent ne

When the enterprise is in urgent need of some kind of equipment and lack of funds, it can be solved by leasing. There are two forms of property leasing: financial leasing and operating leasing. The equipment under financial lease is regarded as the enterprise's own assets, and the corresponding leasing expenses are treated as long-term liabilities; the equipment under operating lease is not included in the total fixed assets. The equipment is occupied for a long time, forming a long-term fixed rental fee. In fact, it is a long-term financing behavior, but its leasing cost is low, and the expenses cannot be treated as long-term liabilities. Therefore, there are special circumstances in both debt and assets as debt repayment guarantee. If ignored, it will have a negative impact on the long-term solvency of the enterprise.