审计报告中译英-租赁租赁分为融资租赁和经营租赁如为融资租赁,在租赁开始日,公司（承租人）将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,

审计报告中译英-租赁租赁分为融资租赁和经营租赁如为融资租赁,在租赁开始日,公司（承租人）将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,
审计报告中译英-租赁
租赁分为融资租赁和经营租赁
如为融资租赁,在租赁开始日,公司（承租人）将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,并将两者的差额记录为未确认融资费用.未确认融资费用按实际利率法按期摊销.
如为经营租赁,经营租赁的租金在租赁期内的各个期间按直线法确认为费用.

审计报告中译英-租赁租赁分为融资租赁和经营租赁如为融资租赁,在租赁开始日,公司（承租人）将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,
Leases include financial leases and operating leases.
In case of financial leases,from the date of leasing,the Company (the Lessee) will recognize the entry value of the leased assets as the lower one between the leased assets’ fair value and the present value of minimum lease payments on the lease commencement date.The minimum lease payments will be recognized as the entry value of long-term payables.And the differences between the leased assets’ fair value and the present value of minimum lease payments will be recorded as unrecognized financing costs which will be amortized in the effective interest method.
In case of operating leases,the rentals will be recognized as expenses in the straight-line method at fifferent stages within the leaseholds.

Lease into a financing lease or an operating lease
As for the financing lease, on the lease beginning date, the company (the) on the lease beginning date will be fair value of the leased asset and...

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Lease into a financing lease or an operating lease
As for the financing lease, on the lease beginning date, the company (the) on the lease beginning date will be fair value of the leased asset and the current value of the minimum lease payments in lower leased assets as the entering value, will be the minimum lease payments as the entering value in long-term account payable, and the difference between the record for the unrecognized financing charges. The unrecognized financing charges on schedule according to the actual interest rate method amortize.
Such as operating leases, an operating lease rentals in each period of the lease shall be recognized as expenses according to the straight-line method.

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