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租赁是贸易和金融相结合进行的商业活动。当前,国际租赁业务十分活跃,我国中外合资租赁业务近年来也开始兴起,但租赁业务的会计核算,至今还没有一套完整的规定,有些问题尚待研究和探讨。租赁按其与租赁财产所有权有关的风险和报酮归出租人和承租人的程度不同,可分为融资租赁和经营租赁两种形式。目前以采用前一种形式的较多。现就有关核算问题谈几点看法。一、融资租赁财产的会计科目在租赁合同中规定与财产所有权有关的风险和报酬实际上巳全部转移的称为融资租赁,亦称完全
Leasing is a commercial activity that combines trade and finance. At present, the international leasing business is very active. China’s Sino-foreign joint venture leasing business has also begun to rise in recent years. However, accounting for leasing business has not yet had a complete set of provisions. Some issues are yet to be studied and discussed. Leases are classified into two types, financial leases and operating leases, depending on the risks associated with ownership of the leased property and the extent to which the ketones are owned by the lessor and the lessee. At present, more are used in the former form. I will now discuss several points of view on the issue of accounting. I. Accounting subjects of financial leasing assets In the leasing contract, the risks and rewards related to the ownership of property are actually transferred in full, which is called financial leasing.