Is it an accounting element for the company to temporarily rent a set of equipment from Evergrande?

Belong to. Accounting elements belong to liabilities, and renting factories from other units belongs to enterprise costs, which are generally included in main business costs or various expense subjects. Accounting elements are the classification of specific contents of accounting objects, the most basic classification of accounting objects according to their economic characteristics, and the concretization of accounting objects. It can be divided into six aspects: assets, liabilities, owners' equity, income, costs, expenses and profits.