I am the lessee, and I pay 30% of the equipment payment to the supplier. The invoice is issued to us by the financial leasing company, and the rest is paid by the financial leasing company.

Yes, and it is correct, but in practice, it depends on whether your tax bureau allows you to use the invoice issued by the leasing company to deduct the input tax. The provisions in accounting standards are complicated, and unconfirmed financing expenses must be calculated according to the internal rate of return. Generally speaking, we suggest the lessee to operate simply. The down payment can be directly used to offset the bank deposits, or prepaid, and other rental funds (principal part) are included in long-term liabilities as long-term payables. When paying the lease payment in each installment, it will reduce the long-term payables and bank deposits, and the interest part will also reduce the cash and financial expenses.