企业会计准则第21号——租赁1.docVIP

Accounting Standard for Business Enterprises No. 21 - Leases 企业会计准则第21号——租赁 Chapter I General Provisions 第一章 总则 Article 1 With a view to regulating the recognition and measurement of leases, as well as the presentation of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises – Basic Standard. 第一条 为了规范租赁的确认、计量和相关信息的列报，根据《企业会计准则——基本准则》，制定本准则。 Article 2 The term lease refers to an agreement under which the lessor conveys to the lessee in return for rent the right to use an asset for an agreed period of time. 第二条 租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取租金的协议。 Article 3 The following items shall be subject to other accounting standard: (1) The land use right and buildings rented out by a lessor by way of operating lease shall be subject to the Accounting Standards for Enterprises No. 3 -Investment Real Estates; (2) The licensing agreements for the use of items such as films, video recordings, plays, manuscripts, patents and copyrights shall be subject to the Accounting Standards for Enterprises No. 6 - Intangible Assets; and (3) The impairment of long-term credits formed by the financing leases of a lessor shall be subject to the Accounting Standards for Enterprises No. 22 -Recognition and Measurement of Financial Instruments. 第三条 下列各项适用其他相关会计准则： （一）出租人以经营租赁方式租出的土地使用权和建筑物，适用《企业会计准则第3号——投资性房地产》。 （二）电影、录像、剧本、文稿、专利和版权等项目的许可使用协议，适用《企业会计准则第6号——无形资产》。 （三）出租人因融资租赁形成的长期债权的减值，适用《企业会计准则第22号——金融工具确认和计量》。 Chapter II Classification of Leases 第二章 租赁的分类 Article 4 A lessee and a lessor shall classify a lease as a financing lease or an operating lease on the lease beginning date. The lease beginning date shall refer to the earlier one of the date of lease agreement or the date on which the parties to the lease make commitments on the key terms of lease. 第四条 承租人和出租人应当在租赁开始日将租赁分为融资租赁和经营租赁。 租赁开始日，是指租赁协议日与租赁各方就主要租赁条款作出承诺日中的较早者。 Article 5 The finance lease shall refer to a lease that has transferred in substance all the risks and rewards rela