租賃會計有關問題研究

1融資租賃會計的有關概述············································3

1.1融資租賃的含義與特征············································3

1.2融資租賃的判斷標準··············································4

2新會計準則下融資租賃業務的會計處理································4

2.1承租人對融資租賃的會計處理······································9

2.2出租人對融資租賃的會計處理······································9

3售后租回交易形成融資租賃會計·····································12

3.1售后租回交易形成融資租賃會計有關概述···························12

3.2承租人售后租回交易形成融資租賃會計核算·························13

4新舊會計準則中有關融資租賃問題的對比·····························14

4.1新舊會計準則中承租人對租賃資產的入賬價值確定的差異·············14

4.2新舊會計準則中租賃資產入賬價值的差異分析·······················14

5三農發展中有關融資租賃問題的研究·································17

5.1我國農村融資租賃發展的現狀·····································17

5.2我國農村融資租賃發展面臨的契機·································18

感謝詞·····························································20

參考文獻···························································21

內 容 摘 要

2006年,我國再次出臺了《企業會計準則21號——租賃》(簡稱新準則)｡這一新準則一方面彌補了2001年出臺的《租賃會計準則》的不足,另一方面仍有一些值得思考的問題｡

據此,本文首先詮釋了承租人和出租人融資租賃的會計處理,并就需要思考的問題提出建議,來加深對新準則中承租人和出租人融資租賃的判斷標準､會計確認､計量､披露的理解,以正確進行會計處理,為進一步完善新準則達到拋磚引玉的作用｡

其次，探討了在售后租回業務下，售后租回是國際通用的一種融資方式。在我國，售后租回融資租賃作為企業資本運營的一種有效手段，正被越來越多的企業重視和運用。

再次，通過對新舊會計準則下融資租賃資產入賬價值的對比，采用實例分析了其對企業當期損益的不同影響。

最后，通過分析融資租賃的特點和優勢，為三農發展尋求新的融資方式，解決三農發展的資金瓶頸。

關鍵詞：融資租賃  會計賬務處理  售后租回  新會計準則