When the enterprise is in urgent ne

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