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财政部颁布的《企业会计准则——租赁》,不仅进一步规范了租赁会计业务,而且对我国经济体制的改革和经济的发展有着深远的影响。售后租回交易作为一种特殊的租赁,其会计处理等业务也在这次改革中作了进一步规范。本文就售后租回交易的账务处理及披露作一粗浅的分析。售后租回交易,指卖主将一项资产卖出后又将这项资产租回,此类交易可以使企业在资金短缺的情况下购买设备,从而达到融资的目的。租赁期满时按资产所有权是否转移给承租人,又可将其分为融资租赁和经营租赁。分类不同,其资产价值的确定、折旧计算等也将不同。下面就这个问题简单加以介绍。
The “Accounting Standards for Business Enterprises - Leasing” promulgated by the Ministry of Finance not only further standardizes the leasing accounting business, but also has a profound impact on the reform of our economic system and economic development. Sale and leaseback transactions as a special lease, its accounting services such as business has also made further reforms in this specification. This article makes a superficial analysis on the accounting treatment and disclosure of sale and leaseback transactions. Sale and leaseback transaction refers to the seller will sell an asset and then rent the asset back, such transactions can enable enterprises to purchase equipment in the case of shortage of funds, so as to achieve the purpose of financing. At the expiration of the lease, whether the ownership of the asset is transferred to the lessee may be classified as a finance lease and an operating lease. Different classification, the determination of the value of its assets, depreciation calculation will also be different. The following simple introduction to this issue.