2012会计职称考试《中级会计实务》复习长期应付款（2012, accounting title examination, intermediate accounting practice review long-term payable）.docVIP

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2012会计职称考试《中级会计实务》复习长期应付款（2012, accounting title examination, intermediate accounting practice review long-term payable）.doc

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2012会计职称考试《中级会计实务》复习长期应付款（2012, accounting title examination, intermediate accounting practice review long-term payable）

2012会计职称考试《中级会计实务》复习长期应付款（2012, accounting title examination, intermediate accounting practice review long-term payable） 2012, accounting title examination, intermediate accounting practice review: long-term payable 2012 accounting title examination, intermediate accounting practice - Chapter eleventh long term liabilities and borrowing costs Knowledge points, long term payables Is the enterprise in long-term payables, long-term loans and other bonds payable other long-term payables, including accounts payable financing lease in fixed assets leasing, financing nature has deferred payment to buy assets of payables etc.. (1) the lease fees payable for financing and leasing of fixed assets; Lease means the agreement between the lessor and the lessee for the transfer of the right to use the leased property to the lessee for the purpose of obtaining the rent within the agreed period. The main features of the lease is the transfer of the right to use the assets ownership, rather than the transfer of assets, and this transfer is paid, obtain the right to use to pay rent for a price, which is different from the asset purchase and lease the right to use the assets from a party to the contract transfer service to the other party to the contract. Such as labor contract, transportation contract, deposit contract, warehousing contract, and provide free right to use loan contract. 1. classification of leases The lessee shall divide the lease into financial leasing and operating lease on the commencement date of the lease. The term commencement of lease means the earlier day of the lease agreement date with the lease Party on the main terms of the undertaking. On the commencement of the lease, the lessee shall identify the lease as a finance lease or an operating lease and determine the amount of the date of commencement of the lease. The classification of leasing enterprises, should be considered when the term of lease expires the ownership of the leased asset is transferred to t