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在租赁期开始日，出租人应当将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值，并同时记录未担保余值，将最低融资收款额、未担保余值之和与其现值之和的差额确认为未实现融资收益。
Atthebeginningoftheleaseperiod,thelessorshallusethesumoftheminimumleasereceiptsandtheinitialdirectexpensesonthebeginningdateoftheleaseasthebookvalueofthefinanceleasereceivable.Theunguaranteedresidualvalueisrecordedatthesametime,andthedifferencebetweenthesumoftheminimumfinancingreceiptsandtheunguaranteedresidualvalueandthesumofthepresentvalueisrecognizedasunrealizedfinancingin
其会计处理为：在租赁期开始日，出租人应按最低租赁收款额与初始直接费用之和，借记“长期应收款——应收融资租赁款”科目，按未担保余值，借记“未担保余值”科目，按租赁资产的公允价值（即最低租赁收款额的现值和未担保余值的现值之和），贷记“融资租赁资产”科目，租赁资产公允价值与其账面价值的差额，借记“资产处置损益”科目或贷记“资产处置损益”科目，按发生的初始直接费用，贷记“银行存款”等科目，按借方与贷方的差额，贷记“未实现融资收益”科目。
Accountingtreatment:atthebeginningoftheleaseperiod,thelessorshallusethesumoftheminimumleasereceiptsandtheinitialdirectexpensestodebit“long-termreceivable–financeleasereceivable”account,debit“unguaranteedresidualvalue”accountwiththeunguaranteedresidualvalue,credit“financeleaseasset”accountwiththefairvalueofleasedasset（thatis,thesumofthepresentvaluesoftheminimumfinancingreceiptsandtheunguaranteedresidualvalue）.Debit““gainsorlossesofassetdisposal”orcredit“gainsorlossesofassetdisposal”withthedifferencebetweenthefairvalueofleasedassetanditsbookvalue.Credit“cashinbank”etc.accountwiththeinitialdirectexpense.Credit“unrealizedfinancingin
出租人每期收到租金时，按收到的租金，借记“银行存款”科目，贷记“长期应收款——应收融资租赁款”科目。每期采用合理方法分配未实现融资收益时，按当期应确认的融资收入金额，借记“未实现融资收益”科目，贷记“租赁收入”科目。
Whentherentisreceivedeachtime,thelessorshoulddebit"cashinbank"accountwiththerentreceived,andcredit"long-termreceivables-financeleasereceivable"account.Whentheunrealizedfinancingin