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租赁准则体系中,对于融资租赁出租人的会计处理规定,尤其是对在租赁期开始日应收融资租赁款入账价值、未实现融资收益的计算及其账务处理的规定,《应用指南》和《讲解》的相关规定存在诸多的错误和混乱之处。本文例举和论证了错误之处,并通过分析相关例题,来探寻错误的根源,并提出对租赁准则体系的修改建议。
In the system of leasing guidelines, the accounting rules for financial leasing lessors, especially for the accounting value of finance lease receivables receivable at the commencement date of the lease term, the calculation of the unrealized financing income and the accounting treatment thereof, the Guide to Applications and There are many mistakes and confusions in the relevant provisions of “Explanations.” This article illustrates and demonstrates the mistakes, and through the analysis of relevant examples to explore the root causes of mistakes, and proposed amendments to the leasing guidelines system.