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本文通过对融资租赁会计处理的分析,重点探讨了租赁期开始日产生的未确认融资费用的分摊问题,包括分摊率的选择和分摊方法的运用。
Based on the analysis of financial leasing accounting treatment, this paper focuses on the sharing of unrecognized financing costs arising from the beginning of the lease term, including the choice of the rate of assessment and the application of the apportionment method.