固定资产租赁

关于固定资产融资租赁会计处理的探讨

About Accounting Method for Financial Lease of Fixed Assets

施工企业固定资产的租赁经营与管理

Leasing and management of fixed assets in construction enterprises

融资租赁作为一种企业融资手段，已逐渐为我国企业所认识与接受，但对固定资产融资租赁这一特殊经济行为的会计处理，仍是我们值得研究和探讨的问题。

Financial lease as a means of financing has been adopted gradually by the enterprises in this country and it needs to go further into the method of accounting transaction for financial lease .

第2章，传统的固定资产评估方法分析，主要论述了固定资产尤其是租赁资产的基本理论、传统的评估方法及其存在的问题；

Chapter 2 , The analysis of traditional capital assets assessment method . It discusses the basic theory , traditional assessment method and some problems exiting in capital assets especially leasing assets .