A.根據(jù)現(xiàn)行會(huì)計(jì)準(zhǔn)則的規(guī)定，承租人的租賃可分為融資租賃和經(jīng)營(yíng)租賃
B.根據(jù)現(xiàn)行會(huì)計(jì)準(zhǔn)則的規(guī)定，出租人的租賃可分為融資租賃和經(jīng)營(yíng)租賃
C.根據(jù)現(xiàn)行會(huì)計(jì)準(zhǔn)則的規(guī)定，租賃業(yè)務(wù)不再區(qū)分融資租賃和經(jīng)營(yíng)租賃
D.根據(jù)現(xiàn)行會(huì)計(jì)準(zhǔn)則的規(guī)定，不論承租人和出租人，租賃業(yè)務(wù)都可區(qū)分為融資租賃和經(jīng)營(yíng)租賃

A.固定租金應(yīng)計(jì)入租賃付款額
B.基于消費(fèi)者價(jià)格指數(shù)的可變租金應(yīng)計(jì)入租賃付款額
C.全部擔(dān)保余值均應(yīng)計(jì)入租賃付款額
D.預(yù)計(jì)可能賠付的擔(dān)保余值應(yīng)計(jì)入租賃付款額