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融资租赁是现代经济条件下金融领域不断进步的产物,在西方经济发达地区融资租赁已经成为紧随银行信贷的第二大融资渠道,这些年融资租赁业开始在我国崭露头角。但是由于我国融资租赁市场起步晚、发展相对滞后,融资租赁在实际操作中财务问题仍然是困扰企业的巨大问题。本文通过对融资租赁过程中会计处理关键步骤操作的分析解读,希望能够帮助广大会计人员灵活地运用租赁准则,更好地开展融资租赁会计的实务工作。
Financial leasing is a product of continuous improvement in the financial field under the conditions of modern economy. In the western economically developed areas, financial leasing has become the second largest financing channel followed by bank lending. These years the financial leasing industry has started to emerge in our country. However, due to the late start of the financial leasing market in our country and the relatively lagging development, the financial problems of financial leasing in actual operation are still the huge problems plaguing the enterprises. Through the analysis and interpretation of the key steps in the accounting treatment in the financial leasing process, this article hopes to help the majority of accounting personnel flexibly use the leasing guidelines to better carry out the financial leasing accounting practice.