According to the lease contract, accounting treatment should be carried out. In the first case, when the monthly payment is made, the loan is: management fee-lease fee loan: bank deposit. In the second case, borrow: prepaid fee loan: after bank deposit, borrow monthly: management fee-lease fee loan: prepaid fee. In the third case, when paying in the future, we will borrow monthly: management fee-lease fee loan: accounts payable, etc.