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《企业会计准则第21号—租赁》全面规范租赁业务的确认、计量以及相关信息的列报。本刊上期从承租人的角度探讨融资租赁业务的会计处理与税法差异及其纳税调整方法,本期从出租人的角度继续探讨相关差异及处理。
Accounting Standards for Business Enterprises No. 21 - Leasing comprehensively standardizes the confirmation and measurement of leasing business and the presentation of relevant information. This issue discusses the accounting treatment and tax law difference and tax adjustment method of financing lease from the perspective of lessee. From the perspective of lessor, this issue continues to explore the relevant differences and treatment.