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zu lin qi kai shi ri rong zi zu lin shuang fang zhang wu chu li fen xi ji yu xian jin liu jiao du
Author(s): 
Pages: 66-67
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  现金流租赁期开始日承租人出租人账务处理;
Abstract: 本文从现金流的角度对融资租赁下租赁期开始日承租人租入资产入账价值、未确认融资费用和应付本金额及出租人应收融资租赁款、未实现融资收益和租赁投资净额等加以分析,将其与准则规定相比较。从而得出:租赁期开始日,准则对承租人的账务处理较为合理,但出租人的账务处理则有待修正,并提出修正建议。
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