租赁公司根据承租人对租赁物件的特定要求和对供货人的选择，出资向供货人购买固定资产（或设备），并租给承租人使用。承租人则分期向出租人支付租金，在租赁期内该固定资产（或设备）的所有权属于租赁公司，承租人拥有该固定资产（或设备）的使用权。

The leasing company capitalizes on the fixed assets (or equipment) purchased by the supplier according to the lessee's specific requirements on the leased object and the supplier's choice, and leases it to the lessee for use. The lessee pays rent to the lessor in installments. During the lease term, the ownership of the fixed assets (or equipment) belongs to the leasing company, and the lessee has the right to use the fixed assets (or equipment).

出卖人和承租人是同一人的融资租赁。承租人将自有固定资产（或设备）出售给租赁公司，再从租赁公司租回使用。租赁期满后，再以名义货价向租赁公司购回该固定资产（或设备）的租赁行为。

The leasing company capitalizes on the fixed assets (or equipment) purchased by the supplier according to the lessee's specific requirements on the leased object and the supplier's choice, and leases it to the lessee for use. The lessee pays rent to the lessor in installments. During the lease term, the ownership of the fixed assets (or equipment) belongs to the leasing company, and the lessee has the right to use the fixed assets (or equipment).