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qian yi zu lin hui ji zhong zu jin zi ben hua he shou yi que ren wen ti
Author(s): 
Pages: 46
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  收益确认租赁会计出租方租赁业务资金使用权融资租赁现金投资租金收入租赁期融资行为;
Abstract: 租赁是租赁交易中出租方因让渡资金使用权而向承租方收取的报酬,也是承租方因使用资金而必须付给出租方的代价。关于租金的会计处理,不同类型的租赁业务有所不同。经营性租赁业务的会计处理较为简单,承租人定期支付租金时,将支出列作租金费用,计入当期损益;出租人在收到租...
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