融资租赁初始直接费用的会计处理（Accounting treatment of initial direct cost of financial leasing）.docVIP

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融资租赁初始直接费用的会计处理（Accounting treatment of initial direct cost of financial leasing）.doc

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融资租赁初始直接费用的会计处理（Accounting treatment of initial direct cost of financial leasing）

融资租赁初始直接费用的会计处理（Accounting treatment of initial direct cost of financial leasing） 2010-05-20 13:18:39 source: Internet Due to the calculation of the IRR factors when the initial direct costs was considered, in order to avoid the unrealized financing income overvalued, during the initial confirmation of the lessors initial direct costs, unrealized financing income should be adjusted, borrow unrealized financing income, long term loan receivables. Compared with the 2006 promulgated the lease criterion, the interpretation of the initial direct costs in addition to comply with its properties, but also eliminates the contradiction between unrealized financing income measurement, the unrealized financing income definition method and back extrusion method of the same. Consistent with the nature of the initial direct costs Chinas leasing rules the provisions of article eighteenth, in the beginning date of the lease term, the lessor shall lease minimum lease receipts beginning date and the initial direct costs and, as the recorded value of finance lease receivables, and record the unguaranteed residual value, ask the Lessor will be the initial direct costs as a creditor, in long term receivables -- finance lease receivables subjects. This practice has aroused controversy in practice, and many people believe that the initial direct cost is included in the claim, which violates the nature of the initial direct cost. Because the initial direct cost refers to the cost directly attributable to the lease item during the negotiation and signing of the lease agreement, which is essentially a cost, not a claim. For the purposes of financing lease the lessor, the initial direct costs incurred by the lessor is auxiliary expenses occurred because of the leased assets began in the leasing, leasing transactions in order to form and get one of the phases of rental income occurred is a price by the lessor shall bear the expenses. When considering the rental price, the lessor should take int