企业会计准则第21号——租赁(国外英语资料).docVIP

企业会计准则第21号——租赁(国外英语资料) Accounting standards for Enterprises No. twenty-first - leasing Accounting standards for Enterprises No. twenty-first - leasing Chapter I General Provisions Article 1 these standards are formulated in accordance with the accounting standards for enterprises - Basic Standards in order to regulate the accounting treatment of lease and the presentation of relevant information. The term second leases refers to an agreement between the lessor and the lessee for the transfer of the right to use the assets to the lessee for the purpose of obtaining the rent within the agreed p