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自2007年起,企业会计准则体系逐步在我国所有上市公司和许多大中型企业实施,并取得了良好的成效,但在实际应用中仍存在一些问题需要改进。笔者即针对这些问题提出改进建议。一、关于融资租赁中出租人发生的初始直接费用的处理
Since 2007, the system of corporate accounting standards has been gradually implemented in all listed companies in our country and many large and medium-sized enterprises, and has achieved good results. However, there are still some problems in practical application that need improvement. The author puts forward suggestions for improvement on these issues. First, on the financial lease in the initial direct costs incurred by the deal