融资租赁初始直接费用会计处理的思考

《企业会计准则第21号——租赁》中将融资租赁出租人承担的初始直接费用计入“长期应收款——应收融资租赁款”账户．出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议．

On the Treatments of Initial Direct Costs of the Financing Leases

According to Accounting Standards for Enterprises No. 21-Leases, the initial direct costs undertaken by financing lease lessors are included in the account of ＂long-term account receivable financing lease account receivable＂. However, the initial direct costs undertaken by financing lease lessors is actually the capital expenditure. The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods. The initial direct costs are supposed to be handled as the component of financing leases assets cost instead of credit assets. Based on this situation, this paper proposes some improving suggestions on the present standards in terms of the accounting treatments of initial direct costs of financing leases.