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[第章长期负债
第四步，会计分录 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. （2）会计期末分摊未确认融资费用 （实际利率法） 分摊率是使最低租赁付款额的现值等于租赁资产入账价值的折现率 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 日期 1 08.12.31 09.06.30 09.12.31 10.06.30 10.12.31 11.06.30 11.12.31 合计 租金 2 确认的融资费 3=期初5×7.7％ 应付本金减少额 4＝2－3 应付本金余额 5＝期初5－4 700 000 150 000 53 900 96 100 603 900 150 000 46 500.3 103 499.7 500 400.3 150 000 38 530.82 111 469.18 388 931.12 150 000 29 947.70 120 052.30 268 878.82 150 000 20 703.67 129 296.33 139 582.49 150 000 100 139 482.49 10 517.51 900 100 200 100 700 000 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. §4 预计负债 一、或有事项的含义 过去的交易或事项形成的潜在义务，其存在须通过未来不确定事项的发生或不发生予以证实。 或有利得、或有资产 或有损失、或有负债 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 二、或有负债的界定
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