试论融资租赁会计的有关问题探讨.pdf

摘要 2006年,我国再次出台了《企业会计准则21号——租赁》(简称新准则)｡这 一新准则一方面弥补了2001年出台的《租赁会计准则》的不足,另一方面仍有一 些值得思考的问题｡ 据此,本文首先诠释了承租人和出租人融资租赁的会计处理,并就需要思考 的问题提出建议,来加深对新准则中承租人和出租人融资租赁的判断标准､会计 确认､计量､披露的理解,以正确进行会计处理,为进一步完善新准则达到抛砖引 玉的作用｡ 其次，探讨了在售后租回业务下，售后租回是国际通用的一种融资方式。在 我国，售后租回融资租赁作为企业资本运营的一种有效手段，正被越来越多的企 业重视和运用。 再次，通过对新旧会计准则下融资租赁资产入账价值的对比，采用实例分析 了其对企业当期损益的不同影响。 最后，通过分析融资租赁的特点和优势，为三农发展寻求新的融资方式，解 决三农发展的资金瓶颈。 关键词：融资租赁，会计账务处理，售后租回，新会计准则 summary In 2006, Chinas out again the accounting standards for enterprises no. 21-leases (hereinafter referred to as the new criteria). This new standards on one hand to make up for the 2001 law of the lease of the shortcomings of the accounting standard, on the other hand there are still some question. Accordingly, this paper firstly explain a lessee and a lessor financing lease accounting, and will need to think about the question put forward Suggestions, to deepen our understanding of the new standard a lessee and a lessor financing lease in the judgment standard, accounting recognition, measurement and disclosure to the correct understanding of accounting, to further improve the new guidelines to derive role. Secondly, the paper discussed the leaseback business, the leaseback was the universal a mode of financing. In our country, the leaseback of financing lease as enterprise capital operation of a kind of effective method, is being more and more attention and use. The enterprise Again through the old and new accounting rule of financing lease assets entering value contrast, using example analyzed the different effects of the enterprise profits and losses of the current period. Finally, through the analysis of the features and advantages of the lease financing for development, agriculture, seek new fi