一、融资租赁承租人基本会计政策融资租赁会计处理的基本思路是将此类租赁资本化。具体到承租人,是将租赁资产使用权当作资产入帐,并比照自有应折旧资产计提折旧,同时将所承担不可撤销的偿付租金义务列为负债。租赁资产和负债入帐金额的确定,有“总额法”和“净额法”两种,前者能较 First, the basic accounting policies of financial leasing lessee Financial leasing accounting treatment of the basic idea is to capitalize such leases. Specific to the lessee, is to use the leased asset usage rights as assets, and depreciation of its own depreciable assets depreciation, at the same time will bear the obligation to pay the rent irrevocable as a liability. Lease assets and liabilities to determine the amount of accounting, there are “total law ” and “net law ” two, the former can compare