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企业由于生产经营业务的需要,有时发生固定资产租赁业务。从形式上看,主要有营业租赁(或称临时性租赁)和融资租赁两种。随着经济管理体制的改革和企业筹资渠道的增多,融资租赁业务也会越来越多,但很多基层财会人员对此并不十分清楚,在执行财政部最近修订的《关于国营工业企业租赁费用的财务处理规定》时理解不一,会计核算方法各行其是。本文拟就此问题谈谈我们的认识,与大家共同探讨。所谓融资租赁是指与资产所有权有关的风险和报酬实质上已全部转移的一种租赁方式,是一种带有商品销售性质的借贷活动,也是企业筹集资金的一种新方式。其业务特点是:租赁的对象是实物,通常由出租部门同承租单位订立契约,出租部门应承租单位的要求,在一定时期内供其使用,并按期收取租金;承租单位除支付租金外,还要承担诸如保险、维修养护、折旧等一切费用,租赁期限一般
Enterprises due to the production and operation of business needs, and sometimes fixed assets leasing business. From the formal point of view, there are two main business leasing (or temporary leasing) and financial leasing. With the reform of the economic management system and the increase of financing channels for enterprises, there will be more and more financial leasing businesses. However, many grassroots finance and accounting personnel are not very clear about this. In implementing the recently revised “Regulations on Leasing Costs of State-owned Industrial Enterprises Financial regulations ”when the different understanding, accounting methods are its own way. This article intends to talk about our understanding of this issue, to discuss with everyone. The so-called financial leasing refers to the ownership and ownership of the assets of the risks and rewards have been substantially all the transfer of a lease, is a nature of the sale of goods with credit activities, but also a new way for enterprises to raise funds. Its business features are: the object of the lease is kind, usually by the rental department with the lease unit to enter into a contract, the rental department at the request of the lease unit for a period of time for its use, and on a regular basis rent; rental units in addition to rent, but also To bear such as insurance, maintenance and repair, depreciation and all other costs, the lease period in general