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实质重于形式是会计计量属性的一个重要组成部分。融资租入固定资产就是这一计量属性的典型例子,它可以被确认为企业的固定资产。既然它是企业的资产,在对它计提折旧时特别讲究。新的企业会计准则对固定资产的净残值做了新的一些内容要求,而对未来现金流量的折现也就是所谓的现值尤其受人关注。本文按照新企业会计准则的要求,试图改进融资性租入固定资产的具体折旧方法,进而使得会计人员在承租人对“融资性租入固定资产的相关账务处理”理解得更加深入。
Substance over form is an important part of accounting metrology. Fixed assets financed by leasing is a typical example of this metrology property, which can be recognized as a fixed asset of an enterprise. Since it is the assets of an enterprise, it is especially stressful when depreciating it. The new Accounting Standards for Business Enterprises make some new content requirements on the net residual value of fixed assets. In particular, the discounted cash flow of the future is the so-called present value. In accordance with the requirements of the new Accounting Standards for Business Enterprises, this paper attempts to improve the specific depreciation method of financing the leased-in fixed assets, which in turn enables the accounting staff to deepen the understanding of the lessee on the related accounting treatment of fixed assets financed by financing.