论文部分内容阅读
我国自开始发展融资租赁业以来,融资租赁在中国经历了飞速发展。融资租赁相应的会计处理方法与此同时在我国也逐渐发展完善,2006年颁布的《企业会计准则》第21号准则对融资租赁的会计处理作了比较详细的规范。可是《租赁》准则对融资租赁中的未担保余值变动会计处理的规定还存在一些问题,这些问题的存在大大降低了企业对外提供融资租赁会计信息的质量。本文本着简化未担保余值变动会计处理核算方法的原则,对未担保余值变动的确认、计量提出了全新的会计处理建议。
Since China began to develop the financial leasing industry, financial leasing has experienced rapid development in China. At the same time, the accounting treatment method of financial leasing is gradually developed and perfected in our country. The Accounting Standard for Business Enterprises No. 21 issued in 2006 has made a more detailed specification on the accounting treatment of finance lease. However, there still exist some problems in “leasing” standard on the accounting treatment of the change of unsecured residual value in finance leasing. The existence of these problems greatly reduces the quality of the information provided by enterprises for the financial leasing accounting. In this paper, based on the principle of simplifying the accounting treatment of the unguaranteed residual value changes, a new accounting treatment suggestion is put forward for the confirmation and measurement of the uncertified residual value changes.