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租赁负债支付：会计处理与现金流分类
租赁负债 筹资活动 会计准则 现金流量表 融资活动
租金是融资活动

根据企业会计准则，租赁负债的本金和利息支付应当计入筹资活动现金流出。因此，承租人偿还租赁负债本金和利息所支付的现金应当计入筹资活动现金流出。

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