Example 1:
Nei Monggol Cheng dong li ye Limited Company purchased an EBZ 132 through financial leasing in March. Following four month, they continued to purchase seven equipments at price of RMB 17.50 million yuan. So far, fund credits are RMB 5.89 million yuan (deposits and rental monthly), lessee already paid RMB 0.8 million yuan, remaining funds are RBM 11.61 million yuan.

Example 2 (cost analysis)
Equipment lease and bank loan comparison
Certain company requires equipment at price of RMB1.00 million yuan and at depreciation term for eight years, the prospected salvage value may achieve RMB 50,000 Yuan. Supposed that the enterprise income tax rate is 25%, the company should have two choices on purchase of equipment as follows:
1) Purchase by means of financial leasing: initial payment is for 30% and the rental term is for 3 years. In case of making prescribed rent repayment per month, the lease interest rate shall be for 8.694% and the commission charge is for 1.5%.
2) Purchase by bank mortgage.
During the usage period of the equipment, the capital value is exchanged into cash based on the loan interest rate (for the convenience of calculation, we apply the annual interest rate of 8%). Therefore, the discount coefficient for each year respectively reaches 0.9259, 0.8573 and 0.7938.
In light of the stipulation in accounting standards, if purchased by bank mortgage, the depreciation can be drawn in advance or listed before taxation, while if purchased by financial leasing, the depreciation can be attained on the basis of the lease term (minimum not less than 3 years) and the depreciation can be drawn in advance or listed before taxation.
　　The amount of loan payment and rental shall be calculated by means of annual cost method as below:
　　Monthly Repayment of Financial Leasing=RMB 21295 Yuan

Calculation Comparison between Financial Leasing and Bank Mortgage (Unit: Yuan),
we finds that Monthly Repayment of Bank Loan= RMB 300000+700000=1000000 yuan, to consider the taxes and cost of time, the value of depreciation is RMB 849397 yuan. The total financial leasing of equipment is RMB 300000+797796+15000=1112796 yuan, the value of depreciation is RMB 796294 yuan. In fact, the saving of fund is RMB 53103 yuan (849397-796294). Through financial leasing to construct and reform the projects, enterprise may shorten the depreciation term of the lease item, meanwhile, can acquire partial income tax credit, which can be used as rental by the lessee, thus greatly decreasing the project cost and obtaining tangible preferences.
According to the legal depreciation term by year, the depreciation amount of three years term is RMB 356250 yuan. In three years lease term contract, accumulation of depreciation amount is RMB 950000 yuan. Comparison two options, the increases depreciation amount is RMB 593750 yuan. The increase depreciation amount is equal to decrease of income taxes. The rate of income taxes is 25%; the decrease income taxes are RMB 148437.5yuan in three years.
Obviously, acquire state tax preference and accelerate depreciation-withdrawal.
Through financial leasing to construct and reform the projects, enterprise may shorten the depreciation term of the lease item, meanwhile, can acquire partial income tax credit, which can be used as rental by the lessee, thus greatly decreasing the project cost and obtaining tangible preferences. Financial leasing is a best choice to purchasing the capital assets in enterprises.

Example 3 (client analysis)
Bao de de neng Coal Ming Limited Company, there are some problems in investing coal mining. This enterprise with a good capital credit, plenty of small- and medium-sized corporations can also attain equipment through funds-raising; so far, cash flow can pay the rental charge. These conditions are meet criterion of China Kangfu International Leasing Co.，Ltd. Therefore, SanyHE recommends Bao de de neng Coal Ming Co.，Ltd., through leasing to buy equipments. At last, Bao de de neng Co.，Ltd. leased SanyHE’s equipments through paying rental in period of two years. Therefore, assets of RMB 1.6586 million yuan in investment of buying two equipments at price RMB 7.4 million yuan, and RMB 688720 yuan cost of interests through payment monthly. After two years, this company only needs to repay RMB 100 yuan to attain the ownership of equipments.