新旧会计准则下融资赁处理差异的探讨.docVIP

PAGE  PAGE II 新旧会计准则下融资租赁处理差异的探讨 摘 要 融资租赁又称设备租赁或金融租赁，是指出租人按承租人设定的条件向承租人指定的供货人购买实物财产，并将其从供货人处取得的租赁物，按合同的约定出租给承租人占有使用，向承租人收取一定租金的交易活动；是一种通过短时间，低成本、特定程序把资金和设备紧密结合起 来的资金融通方式。本文首先介绍了融资租赁的概念，特点，再比较了新旧会计准则关于融资租赁的规定，然后从承租人，出租人这两个方面具体会计处理进行分析和举例说明，最后指出新会计准则下融资租赁存在的问题。 关键词 融资处理；出租人；承租人；会计核算 THE PROBLEMS AND SOLUTIONS OF CHINA＇S SME CREDIT GUARANTEE PATTERN ABSTRACT Also known as equipment leasing finance lease or financial lease, the lessee is the lessor by the lessee to set the conditions specified by the supplier to purchase real property, and obtain from the supplier of the leased property, according to the contract leased to the lessee possession, use, to charge a tenant rent transactions; is a means of short time, low-cost, capital and equipment-specific procedures to closely integrate the financing method. This paper introduces the concept of financial leasing, features, and then compare the old and the new accounting standards on financial lease provisions, and from the lessee, the lessor accounting analysis and specific examples, and to different accounting treatment of leasing two claims , to analyze the impact of debt and judgments, and finally points out the problems and countermeasures. KEY WORDS information asymmetry; small and medium-sized enterprise; credit guarantee pattern; compensation mechanismPAGE 11 目 录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc284256548 摘 要  PAGEREF _Toc284256548 \h I  HYPERLINK \l _Toc284256549 ABSTRACT  PAGEREF _Toc284256549 \h II  HYPERLINK \l _Toc284256550 前言  PAGEREF _Toc284256550 \h 1  HYPERLINK \l _Toc284256551 1 融资租赁的概况  PAGEREF _Toc284256551 \h 2  HYPERLINK \l _Toc284256552 1.1 融资租赁的概念和特点  PAGEREF _Toc284256552 \h 2  HYPERLINK \l _Toc284256553 1.2 融资租赁的发展概述  PAGEREF _Toc284256553 \h 2  HYPERLINK \l _Toc284256554 2 新旧企业会计准则“融资租赁部分”的比较  PAGEREF _Toc284256554 \h 3  HYPERLINK \l _Toc284256555 2.1 融资租赁的判断标准  PAGEREF _Toc284256555 \h 3