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ACCA F7&P2融資租賃 Lease就是這么簡單！

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ACCA F7&P2融資租賃 Lease就是這么簡單！

主頁君對融資租賃的認識是，其本質還是融資，相當于企業(yè)折價發(fā)行了債券，但債券的形式是以實物存續(xù)還不以票據(jù)存續(xù)。

既然是折價發(fā)行債券，那在計量方面就要確定票面價值（實物的公允價值）、內(nèi)含報酬率、票面利率（每一期應付融資費用）等。根據(jù)訂立的合同，可以明確債券的類型。例如可贖回債券，其價值是票面利率的現(xiàn)值和到期日票面價值的現(xiàn)值。會計是以資產(chǎn)負債的增減而記賬，但是，更為關鍵的還是內(nèi)含報酬率的確定，這與債務融資成本相關。

以某某租賃公司為例，它有充足的資金，可以全款支付給波音或者空客以購買飛機。亦或者是某航空公司購買了飛機然后以售后回租的方式進行融資。究竟為什么選擇融資租賃而不是貸款購買，需要綜合考慮稅法規(guī)定、利率、融資手續(xù)、折舊方式、現(xiàn)金流等方面，在此不一一贅述。

Lease的細節(jié)部分還是看如下內(nèi)容：

RECOGNISATION

Leases are classified currently under IAS 17, Leases, as finance or operating leases at inception, depending on whether substantially all the risks and rewards of ownership transfer to the lessee. Under a finance lease, the lessee has substantially all of the risks and reward of ownership. Situations that would normally lead to a lease being classified as a finance lease include the following:

the lease transfers ownership of the asset to the lessee by the end of the lease term

在租賃期屆滿時，租賃資產(chǎn)的所有權轉移給承租人。

the lease term is for the major part of the economic life of the asset, even if title is not transferred at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset

即使資產(chǎn)的所有權不轉移，但租賃期占租賃資產(chǎn)使用壽命的大部分。承租人在租賃開始日的最低租賃付款額現(xiàn)值，幾乎相當于租賃開始日租賃資產(chǎn)公允價值；出租人在租賃開始日的最低租賃收款額現(xiàn)值，幾乎相當于租賃開始日租賃資產(chǎn)公允價值。

the leased assets are of a specialised nature such that only the lessee can use them without major modifications being made

租賃資產(chǎn)性質特殊，如果不作較大改造，只有承租人才能使用

if the lessee is entitled to cancel the lease, the lessor's losses associated with the cancellation are borne by the lessee

gains or losses from fluctuations in the fair value of the residual fall to the lessee

the lessee has the ability to continue to lease for a secondary period at a rent that is substantially lower than market rent.

承租人有購買租賃資產(chǎn)的選擇權，所訂立的購買價款預計將遠低于行使選擇權時租賃資產(chǎn)的公允價值，因而在租賃開始日就可以合理確定承租人將會行使這種選擇權。

All other leases are operating leases.

掌握lease的確認，基本就可以應付P2的考試了。畢竟從中級到高級，財務會計的理念也從計量回歸到確認。當然，P2對lease的考核，確認lease只是第一步，還會涉及到復雜的處理，以及相應的計量過程。來看看BPP教材中對考試的提醒：

You have met the distinction between operating and finance leases before; however it formed a substantial part of a written question in June 2013, which was very challenging and allowed plenty of in-depth arguments on both sides.

所有有必要多掌握一些關于lease的知識：

MORE DEFINITION

Minimum lease payments: The payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and be reimbursable to the lessor.

未確認融資費用應當在租賃期內(nèi)各個期間進行分攤。承租人應當采用實際利率法計算確認當期的融資費用。

Economic life is either: The period over which an asset is expected to be economically usable by one or more users, or The number of production or similar units expected to be obtained from the asset by one or more users.

Guaranteed residual value is: For a lessee, that part of the residual value which is guaranteed by the lessee or by a party related to the lessee; For a lessor, that part of the residual value which is guaranteed by the lessee or by a third party unrelated to the lessor who is financially capable of discharging the obligations under the guarantee.

擔保余值，就承租人而言，是指由承租人或與其有關的第三方擔保的資產(chǎn)余值；就出租人而言，是指就承租人而言的擔保余值加上獨立于承租人和出租人的第三方擔保的資產(chǎn)余值。

F7的考試中，更集中于lease的計量。

MEASUREMENT （Finance Lease）

Lessee