目的本准则的目的是，为出租人和承租人规定与融资租赁和经营租赁有关的恰当的会计政策和披露。范围１．本准则适用于除以下方面以外的所有租赁的会计核算。（１）开采或使用诸如石油、天然气、木材、金融等自然资源及其他矿产权的租赁协议；（２）诸如电影、录像、剧本、文稿 Purpose The purpose of these guidelines is to provide for lessor and lessee appropriate accounting policies and disclosures relating to finance leases and operating leases. Range 1. This standard applies to all leases other than the following accounting. (1) Lease agreements for the exploitation or use of natural resources such as oil, gas, timber, finance and other mineral rights; (2) Rental agreements such as films, videos, scripts,