实质重于形式原则的几项运用

• 作 者: 赵玉荣
• 机 构: 山东农业大学科学技术学院 271000
• 出 处: 齐鲁珠坛
• 发表日期: 2004年期
• 关键词: 融资租赁 实质重于形式 计提折旧 耐用年限 短期投资 合并报表 整体经营 业务收人 跌价准备 低计量

1在融资租赁固定资产的体现 “实质重于形式”原则在会计上体现的最典型的实例是融资租赁固定资产的会计处理。企业融资租人一项固定资产,从法律形式上看,所有权并没有转移给企业,企业只有使用权而没有所有权,企业可以不确认资产,也不计提折旧。但是从经济实质上讲,与该项固定资产相关的收益和风险已经转移给企业,企业实际上也能行使对该项固定资产的控制,该资产的绝大部分耐用年限都是企

1 The most typical example embodied in accounting of the principle of “substance over form” of fixed assets under finance lease is the accounting treatment of fixed assets under finance leases. Enterprise finance renters a fixed asset, from the legal point of view, the ownership has not transferred to the enterprise, the enterprise has only the right to use without ownership, the enterprise can not confirm the assets, nor depreciation. However, economically, the benefits and risks associated with the fixed asset have been transferred to the enterprise, and the enterprise can actually exercise control over the fixed asset. Most of the useful life of the asset is the enterprise