Operating lease, also known as commercial lease, is a kind of leasing business in which the leasing department or professional leasing company of a large production enterprise rents the products of our factory to users.
The differences between financial leasing and operating leasing are as follows:
1, different formats
The format, font, column number and content of financial leasing are completely consistent with the special VAT invoice. According to the invoice, it is divided into two coupons and five coupons. The basic voucher is two vouchers, the first voucher is an accounting voucher, and the seller serves as an accounting voucher. The second copy is the invoice copy, and the buyer takes it as the accounting voucher.
The second part of the operating lease is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the number font is special-shaped. The first copy is the invoice copy, and the seller takes it as the accounting voucher. The second link is the bookkeeping link.
2. Different treatment methods
The financial lease is calculated on an annual basis and paid in advance by monthly or quarterly installments. At the end of each month, the enterprise shall transfer the month-end balance of the cost and tax subjects to the debit of the "profit this year" subject and the balance of the income subjects to the credit of the "profit this year" subject.
Then calculate the difference between the debit and credit amount of the current period of the "profit of this year" account. The credit balance is the total profit realized by the enterprise, that is, the pre-tax accounting profit, and the debit balance is the total loss of the enterprise.
However, the operating lease holds that the primary purpose of income tax accounting should be to confirm and measure the influence of the differences between accounting and tax law on the inflow or outflow of future economic interests of enterprises, and put the income tax accounting of enterprise assets and liabilities in the first place. From the perspective of income and expenses, the liability method of income statement thinks that the direct recognition of income and expenses related to transactions or events should be considered first.
Measure the income of an enterprise from the direct ratio of income to expenses.
3. Different purposes
Financial leasing is to sell products well and make products sell well. The main purpose of marketing strategy is to understand the potential market and sales volume of products and the product information of competitors. Only by mastering the market demand can we be targeted, reduce mistakes and minimize risks.
However, operating lease is facing a dynamic market environment. In order to achieve the established marketing objectives of enterprises, the marketing strategy should adjust the target of price decision in time according to the changes of the market.
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