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rong zi zu lin zi chan yu zhi jian zhi hui ji chu li fang fa de gai jin
Author(s): 
Pages: 44-45
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  资产余值融资租赁未担保余值处理方法减值会计开始日出租方营业外支出折现率租入资产;
Abstract: 融资租赁资产余值可予以担保,担保余值实现了风险的有效转移。未担保余值的风险完全由出租方承担,与承租方无关。当未担保余值发生减值时,其会计处理方法过于繁琐,可操作性较差。本人试对此问题进行探讨。(一)未担保余值仅与出租方会计处理有关。当未担保余值发生减值时,现行会计制度和会计准则的处理方法是:出租人应定期对未担保余值进行检查,至少于每年年末检查一次。如果有证据表明未担保余值已发生减值,则重新计算租赁内含利率,并将由此而引起的租赁投资净额的减少确认为当期损失,以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。如果已确认损失的未担保余值得以恢复,则在原确认的损失金额内转回,并重新
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