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rong zi zu lin chu zu ren hui ji he suan de san ge wen ti
Author(s): 
Pages: 27-28
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  融资租赁未担保余值担保余值租赁资产租赁内含利率;
Abstract: 融资租赁出租人的会计核算相对复杂,本文结合案例,对出租人未担保余值变动和租赁期满收回租赁资产时的会计核算,对比注会教材提出自己的观点。
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