一、初始計量

CAS

出租人：在租賃期開始日，出租人應當将租賃開始日最低租賃收款額和初始直接費用之和作為應收融資租賃款的入賬價值，同時記錄未擔保餘值；将最低租賃收款額、初始直接費用、未擔保餘值之和與其現值之和的差額認為未實現融資收益。

借：應收融資租賃款

未擔保餘值

貸：資産

未實現融資收益

承租人：在租賃期開始日，承租人應當将租賃開始日租賃資産公允價值與最低租賃付款額現值兩者中的較低者作為租入資産的入賬價值，将最低租賃付款額作為長期應付款的入賬價值，其差額作為未确認融資費用。

借：固定資産

未确認融資費用

貸：長期應付款

初始直接費用，應當計入租入資産價值。

借：固定資産

貸：現金（銀行存款）

IAS

For lessee, at the commencement date, a lessor shall recognize assets held under a finance lease in its statement of financial position and present them as a receivable at an amount equal to the net investment in the lease.

For lessee, at the commencement date, a lessee shall recognize a right-of-use asset and a lease liability.

分析：出租人在租賃日開始時，應該确認應收賬款并且貸記租出資産。初始直接費用包含在租賃淨投資的初始價值之中。

而對于承租人，它的初始計量以成本來衡量資産使用權的價值，并且以未來應付還未付的租金的現值為負債的入賬價值。

US.GAAP

For lessor, there are three possible classification:

(1) sales-type

(2) direct financing

(3) leveraged

For sale-type financial lessor, lease receivable of the lessor is equal to the sum of the minimum lease payments plus unguaranteed residual value. The difference between the lease receivable and the present value of itself is recorded as the unearned interest revenue.

對于此類出租人，資産的公允價值和成本不同，所以他們能賺取應收款利息收入以外的利潤。

For direct financing lessor, the gross investment is defined as the minimum amount of lease payments exclusive of any executory costs plus the unguaranteed residual value. The difference between the gross investment as determined above and the cost(carrying amount) of the asset is to be recorded as the unearned interest income. Net investment in the lease is defined as the gross investment less the unearned interest income plus the unamortized initial direct costs.

對于直接融資的出租人，資産的公允價值等于成本，所以隻賺取應收賬款的利息收入。

借：融資租賃應收款

貸：資産

未确認融資費用

For leveraged lease, it must involve at least three parties: an owner-lessor, a lessee, a long-term creditor.

由于此類交易會計處理十分複雜，在此不做詳述。後續計量也不涉及此類。

For lessee, capital lease is recorded as an asset and an obligation at an amount equal to the present value of the minimum lease payment at the beginning of the lease term. The asset is recorded at the lower of the present value of the minimum lease payments or the fair value of the asset.

分析：如果公允價值比現值小，我們需要将公允價值作為租入資産的初始價值，這時，貼現率需要重新計算。

二、後續計量

CAS

出租人：未實現融資收益應當在租賃期内各個期間進行分配（實際利率法），或有租金在實際發生時計入當期損益。

承租人：未實現融資費用應當在租賃期内各個期間進行分攤（實際利率法）。租入資産應當采用與固有資産相一緻的折舊政策計提租賃資産折舊。或有租金在實際發生時計入當期損益。

IAS

A lessor shall recognize finance income over the lease term, based on a pattern reflecting a constant periodic rate of return on the lessor’s net investment in the lease.

After the commencement date, a lessee shall measure the right-of-use asset applying cost model, revaluation model or fair value model. A lessee shall measure the lease liability by increasing the carrying amount to reflect interest, reducing the carrying amount to reflect lease payments, and reflect any modification.

分析：融資租賃出租人的後續計量和中國會計準則是一緻的。融資租賃承租人的後續計量和普通的長期貸款的計量是一樣的，用實際利率應計的利息增加負債，已付利息減少負債。

US.GAAP

For sales-type lessor, the resulting unearned interest revenue is to be amortized into income using the effective interest method.

For direct finance lessor, the unearned lease (interest) income and the initial direct costs are amortized to income over the lease term to yield a constant effective rate of interest on the net investment.

For lessee, the annual rent payments made during the lease term are allocated between a reduction in the obligation and interest expense in a manner such that the interest expense represents the application of a constant periodic rate of interest to the remaining balance of the lease obligation. This is commonly referred to as the effective interest method.

分析：這裡可以看出，出租人和承租人的後續計量是對應的。承租人所付租金，一部分覆蓋了利息費用，餘額部分減少負債。而出租人所收租金，一部分為利息收入，餘額部分減少資産。并且承租人是需要計提租賃資産的折舊的。

參考文獻

【1】《中國會計準則第21号-租賃》電子版

【2】INTERNATIONA FINANCIAL REPROTING STANDARD No.16 LEASE

【3】WILEY GAAP 2017-interpretatio-Joanne M. Flood 電子版

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