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【多选题】
下列有关杠杆租赁的表述中,不正确的有A.
出租人只出购买资产所需的部分资金作为自己的投资,另外以租赁资产作为担保向资金出借者借入其余资金
B.
承租人既是债权人也是债务人
C.
它是融资租赁的主要形式
D.
涉及承租人、出租人和资金出借人三方
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