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1.本准则涉及企业租赁的会计核算和会计报表揭示.定义2.本准则使用的下列术语的定义为:(1)租赁,指在约定期间内,企业之间由出租人向承租人收取租金并转让资产使用权的交易.(2)融资租赁,指实质上转移与资产所有权有关的全部风险和报酬的租赁.其中,风险包括资产因技术陈旧、生产能力闲置等造成的损失;报酬包括资产在其使用年限内带来的收益,以及因资产升值或残值变现可能获得的收益.(3)经营租赁,指融资租赁以外的所有租赁.
1. This Standard covers the accounting of business leases and the disclosure of accounting statements Definitions 2. The following terms used in this standard are defined as: (1) Lease refers to the period during which the lessor receives the rent from the lessee (2) Financial leasing refers to the lease that transfers in substance all the risks and rewards related to the ownership of the assets, including the loss of the assets due to the obsolescence of technology and the idle production capacity, etc. The remuneration includes the assets The revenue generated during the useful life of the asset and the possible gain due to the asset appreciation or salvage. (3) Operating leases refer to all leases other than finance leases.