试论融资租赁会计的有关问题探讨.doc

试论融资租赁会计的有关问题探讨.doc摘要
2006年，我国再次出台了《企业会计准则21号一一租赁》(简称新准则)。 这一新准则一方面弥补了 2001年出台的《租赁会计准则》的不足，另一方面仍 有一些值得思考的问题。
据此，本文首先诠释了承租人和出租人融资租赁的会计处理，并就需要思考 的问题提出建议,来加深对新准则中承租人和出租人融资租赁的判断标准、会计 确认、计量、披露的理解，以正确进行会计处理，为进一步完善新准则达到抛砖引 玉的作用。
其次，探讨了在售后租回业务下，售后租回是国际通用的一种融资方式。 在我国，售后租回融资租赁作为企业资本运营的一种有效手段，正被越来越多 的企业重视和运用。
再次，通过对新旧会计准则下融资租赁资产入账价值的对比，采用实例分 析了其对企业当期损益的不同影响。
最后，通过分析融资租赁的特点和优势，为三农发展寻求新的融资方式， 解决三农发展的资金瓶颈。
关键词：融资租赁，会计账务处理，售后租回，新会计准则
summary
In 2006, China's out again the accounting standards for enterprises no. 21-leases (h erei nafterreferredto as the new criteria). This new stan dards on on eha nd to make up forthe 2001law of thelease oft he shortcomi ngs ofthe accou ntJng stan dard, on the other hand there are still some question.
Accordingly, thispaper firstly explain a lessee and a lessor financing leaseaccourging, and will need tothink about the question put forward Suggestions,to deepenour understanding ofthe new standard alessee anda lessorfinancinglease in the judgmen t standard, account:ing recognitJon, measurement and disclosure to thecorrect un
dersta nding of acco unting, tofurther improve the new guideli nes to derive role.
Sec on dly,the paperdiscussedthe leaseback busi ness, the leaseback was the un iversal a mode of financing. In our country, the leaseback offinancin glease as en terprise capital operation ofa kind ofeffectivemethod, is being more and more attention and enterprise
Again through the old andnew acco urging ruleof financing leaseassets en teri ng value con trast, using example an a lyzed the differe nt effects ofthe en terprise profits and los ses of thecurrent period.
Finally, through the analysis of the features and advantages ofthe leasefinancingfor development, agriculture,seek new financing,solve thedevelopment of agriculture capital bottle neck.
Keywords: financing lease, accounting, and accountingtreatmentleaseback,new accounting standards
目录
租 赁 会 计 的 有
述 1
融 资 租 赁 的 含 义 与 特
征 1
融 资 租 赁 的 判 断 标
准 2
2 新会计准则下融资 租赁业 理・
2. 1 承租 人 理