Financial leasing pointed out that the lessee entered into a supply contract with a third party (supplier) according to the request of the lessee (user). Based on this contract, the lessor contributed to the device selected by the lessee. At the same time, the lessor and the lessee set up a lease contract to rent the equipment to the lessee and collect a certain rent from the lessee. If financial leasing method classification: 1. Simple financial leasing Simple financial leasing, which has also become direct financial leasing. It refers to the leased objects that the lessee needs to buy, and the lessor is used to use the leased objects to the leaser after evaluating the risk assessment of the lease project. During the entire lease period, the lessee had no ownership but enjoyed the right to use, and was responsible for repairing and maintaining leased objects. The lessor is not responsible for the quality of the leased objects, and the depreciation of the equipment is on the lessee. 2. Business lease
The balance of more than 10%when calculating the rent on the basis of financial leasing. At the end of the lease period, the lessee can choose to renew the lease, and Retirement and purchase. The lessor can provide maintenance or not to provide rental objects. The accountant is extracted and depreciated by the leased objects on the accounting. 3. Project finance lease The lessee is guaranteed by the project's own property and benefits. It signed a project financial lease contract with the lessor. The collection can only be determined by the cash flow and benefits of the project. The seller (that is, the leasing item manufacturer) adopts this way to promote the product through the leasing company they controls and expand the market share. 4. Rental financing lease The rental lease refers to a way of selling the equipment to the leaser at the market price, and then leased back to the original equipment in a lease. The equipment owner can use most of the funds selling equipment for other investments, use funds to work, and a small part of the rent. The rental rental business is mainly used for the equipment that has been used. 5, leveraged financing lease The approach of leveraged leasing is similar to a company loan. It is a financial lease that specializes in tax benefits specializing in large leasing projects. Large leasing project financing. Lex leases are generally used for financial leasing for aircraft, ships, communications equipment and large sets of equipment. 6. Entrusted lease The method is to entrust non -bank financial institutions to engage in financial leasing. The first car is a client at the same time, and the second lesson is the trustee at the same time. The second way is to entrust the contractor or a third party to buy the leased property. The lessor pays the payment based on the contract, also known as the purchase of financial leasing. Extension information The financing lease is a kind of financing method. Other commonly common financing methods include: 1, bank loan Banks are the most important financing channels for enterprises. According to the nature of funds, it is divided into three types: mobile fund loans, fixed asset loans and special loans. Special loans usually have specific uses, and their loan interest rates are generally relatively favorable. Loans are divided into credit loans, guarantee loans and notes. 2, stock fundraising has no pressure to repay the principal and interest, and the risk of fundraising is small. The stock market can promote corporate conversion business mechanisms, and truly become the main entity and market competition subject of self -operating, self -profit and loss, self -development, and self -restraint. At the same time, the stock market provides a broad stage for asset reorganization, optimizes corporate organizational structure, and improves the integration capabilities of enterprises. 3, bond financing Corporate bonds, also known as corporate bonds, is a valuable securities issued by enterprises in accordance with legal procedures and agreed to repay the principal and interest within a certain period of time. A debt relationship. Bond holders do not participate in the business and management of the enterprise, but have the right to recover the principal and interest of the agreed on time. Enterprise bonds, like stocks, are also priced securities and can be transferred freely. 5. Overseas financing
The overseas financing methods available for enterprises include international commercial bank loans, international financial institution loans, and corporate bonds and stock financing business in major overseas capital markets. 6, pawn financing The is a financing method of obtaining temporary loans in the form of physical ownership transfer. Dangdangxing does not ask the use of the loan, and the money is very free to use. After the weekly, the use rate has been greatly improved. Extension information Source: Baidu Encyclopedia-Financial Leasing Extension information Source: Baidu Encyclopedia-Financing Method
The financial leasing industry belongs to the financial industry and originated in the United States after World War II. It was established in the first joint venture leasing company in China in 1981. It started late compared to foreign countries. The financial leasing is not a traditional leasing. Traditional leasing calculates the rent based on the time of the leasing of the lease. The biggest difference between the two is that the financing lease refers to the lessee based on the leased objects and the choice of the supplier. People pay the rent to the lessor in installments. The ownership of the leased objects during the lease period belongs to the lessor, and the lessee has the right to use the leased object. After the lease period expires, after the rent payment is completed, and the lessee fulfills the full obligation in accordance with the provisions of the financial lease contract, if there is no agreed or unknown to the ownership of the leased property, it may be supplemented by the agreement; If the trading habit is determined, it is still not determined that the ownership of the leasing object is owned by the lessor.
Financial leasing pointed out that the lessee entered into a supply contract with a third party (supplier) according to the request of the lessee (user). Based on this contract, the lessor contributed to the device selected by the lessee. At the same time, the lessor and the lessee set up a lease contract to rent the equipment to the lessee and collect a certain rent from the lessee.
If financial leasing method classification:
1. Simple financial leasing
Simple financial leasing, which has also become direct financial leasing. It refers to the leased objects that the lessee needs to buy, and the lessor is used to use the leased objects to the leaser after evaluating the risk assessment of the lease project. During the entire lease period, the lessee had no ownership but enjoyed the right to use, and was responsible for repairing and maintaining leased objects. The lessor is not responsible for the quality of the leased objects, and the depreciation of the equipment is on the lessee.
2. Business lease
The balance of more than 10%when calculating the rent on the basis of financial leasing. At the end of the lease period, the lessee can choose to renew the lease, and Retirement and purchase. The lessor can provide maintenance or not to provide rental objects. The accountant is extracted and depreciated by the leased objects on the accounting.
3. Project finance lease
The lessee is guaranteed by the project's own property and benefits. It signed a project financial lease contract with the lessor. The collection can only be determined by the cash flow and benefits of the project. The seller (that is, the leasing item manufacturer) adopts this way to promote the product through the leasing company they controls and expand the market share.
4. Rental financing lease
The rental lease refers to a way of selling the equipment to the leaser at the market price, and then leased back to the original equipment in a lease. The equipment owner can use most of the funds selling equipment for other investments, use funds to work, and a small part of the rent. The rental rental business is mainly used for the equipment that has been used.
5, leveraged financing lease
The approach of leveraged leasing is similar to a company loan. It is a financial lease that specializes in tax benefits specializing in large leasing projects. Large leasing project financing. Lex leases are generally used for financial leasing for aircraft, ships, communications equipment and large sets of equipment.
6. Entrusted lease
The method is to entrust non -bank financial institutions to engage in financial leasing. The first car is a client at the same time, and the second lesson is the trustee at the same time. The second way is to entrust the contractor or a third party to buy the leased property. The lessor pays the payment based on the contract, also known as the purchase of financial leasing.
Extension information
The financing lease is a kind of financing method. Other commonly common financing methods include:
1, bank loan
Banks are the most important financing channels for enterprises. According to the nature of funds, it is divided into three types: mobile fund loans, fixed asset loans and special loans. Special loans usually have specific uses, and their loan interest rates are generally relatively favorable. Loans are divided into credit loans, guarantee loans and notes.
2, stock fundraising
has no pressure to repay the principal and interest, and the risk of fundraising is small. The stock market can promote corporate conversion business mechanisms, and truly become the main entity and market competition subject of self -operating, self -profit and loss, self -development, and self -restraint. At the same time, the stock market provides a broad stage for asset reorganization, optimizes corporate organizational structure, and improves the integration capabilities of enterprises.
3, bond financing
Corporate bonds, also known as corporate bonds, is a valuable securities issued by enterprises in accordance with legal procedures and agreed to repay the principal and interest within a certain period of time. A debt relationship. Bond holders do not participate in the business and management of the enterprise, but have the right to recover the principal and interest of the agreed on time. Enterprise bonds, like stocks, are also priced securities and can be transferred freely.
5. Overseas financing
The overseas financing methods available for enterprises include international commercial bank loans, international financial institution loans, and corporate bonds and stock financing business in major overseas capital markets.
6, pawn financing
The is a financing method of obtaining temporary loans in the form of physical ownership transfer. Dangdangxing does not ask the use of the loan, and the money is very free to use. After the weekly, the use rate has been greatly improved.
Extension information Source: Baidu Encyclopedia-Financial Leasing
Extension information Source: Baidu Encyclopedia-Financing Method
The financial leasing industry belongs to the financial industry and originated in the United States after World War II. It was established in the first joint venture leasing company in China in 1981. It started late compared to foreign countries.
The financial leasing is not a traditional leasing. Traditional leasing calculates the rent based on the time of the leasing of the lease.
The biggest difference between the two is that the financing lease refers to the lessee based on the leased objects and the choice of the supplier. People pay the rent to the lessor in installments. The ownership of the leased objects during the lease period belongs to the lessor, and the lessee has the right to use the leased object. After the lease period expires, after the rent payment is completed, and the lessee fulfills the full obligation in accordance with the provisions of the financial lease contract, if there is no agreed or unknown to the ownership of the leased property, it may be supplemented by the agreement; If the trading habit is determined, it is still not determined that the ownership of the leasing object is owned by the lessor.