融资租赁会计若干关键问题解读

发布时间：2018-06-05 22:39

本文选题：融资租赁 + 租赁内含利率　；参考：《财会通讯》2017年01期

【摘要】：融资租赁现实过程的复杂性,导致其账务处理繁杂而主线不清。本文从时间线索和资金线索描绘了融资租赁概念图系,从投资项目决策角度分析了出租人租赁内含利率及初始债权确认分录,从风险应对角度阐述了资产余值结构,从归类对比角度说明了租赁各方利息分摊的实际利率选择,从预期租赁收入变动角度讨论了未担保余值减值相关的账务处理。通过对租赁会计上述关键问题的解读,有助于专业学习者、从业者理清租赁概念间逻辑关系、掌握租赁经济实质、降低实务处理的记忆难度。
[Abstract]:The complexity of the real process of financial leasing leads to complicated and unclear account handling. This paper describes the concept of financial lease from the perspective of time clue and fund clue, analyzes the lessor's implicit interest rate and initial credit confirmation entry from the point of view of investment project decision, and expounds the structure of asset residual value from the point of view of risk response. From the perspective of classification and contrast, this paper explains the real interest rate selection of the parties to the lease, and discusses the accounting treatment related to the impairment of unsecured residual value from the perspective of expected rental income changes. Through the interpretation of the above key issues in leasing accounting, it is helpful for professional learners and practitioners to clarify the logical relationship between leasing concepts, grasp the essence of leasing economy, and reduce the memory difficulty of practical processing.
【作者单位】：四川大学商学院;
【分类号】：F830.42

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