1. Operating lease,

Tenant's rent in advance:

Borrow: long-term deferred expenses,

Loans: bank deposits,

When determining the rent or income for each period:

Debit: manufacturing expenses/management expenses/sales expenses,

Loan: long-term deferred expenses,

Bank deposits,

Initial direct cost:

Borrow: management fee,

Loans: bank deposits,

There is rent:

Debit: financial expenses,

Loans: bank deposits,

Second, financial leasing,

Initial direct cost,

Borrow: fixed assets,

Loans: bank deposits,

If the allocation of financing expenses is not confirmed, the lessee shall pay the rent for each installment according to the amount of rent paid:

Debit: Long-term accounts payable-finance lease payable,

Loans: bank deposits,

According to the amount of financing expenses that should be confirmed in the current period,

Debit: financial expenses,

Loan: unconfirmed financing expenses,

Performance cost,

Debit: manufacturing expenses/sales expenses,

Loans: bank deposits,

Contingent rent,

Debit: manufacturing expenses/sales expenses,

Loan: bank deposit.