讲义会计英语特训基础专题十二租赁create.pdfVIP

If a party to a contract transfers the right to control the use of one or more identified assets for a certain period of time in exchange for consideration, the contract is a lease or includes a lease. （二）租赁的分拆和合并 Split and combination of leases 合同中同时包含多项单独租赁的，承租人和出租人应当将合同予以分拆，并分别各项单独租赁进行 会计处理。 If a contract contains multiple separate leases at the same time, the lessee and the lessor shall separate the contract and account for each separate lease. 企业与同一 方或其关联方在同一时间或相近时间订立的两份或多份包含租赁的合同，在符合下 列条件之一时，应当合并为一份合同进行会计处理： Two or more contracts including lease made by an enterprise with the same transaction party or its related parties at the same time or at a similar time shall be combined into one contract for accounting treatment when one of the following conditions is met: （1）该两份或多份合同基于总体商业目的而订立并构成一揽子 ，若 整体考虑则无法理 解其总体商业目的。 The two or more contracts are based on the overall business purpose and form a package deal. If they are not considered as a whole, the overall business purpose cannot be understood. （2）该两份或多份合同中的某份合同的对价金额取决于其他合同的定价或履行情况。 The amount of consideration for one of the two or more contracts depends on the pricing or performance of other contracts. （3）该两份或多份合同让渡的资产使用权合起来构成一项单独租赁。 The right to use the assets transferred by the two or more contracts is combined to form a separate lease. 考点二：承租人的会计处理 Accounting treatment of lessee （一）确认和初始计量 Recognition and initial measurement 在租赁期开始日，承租人应当对租赁确认使用权资产和租赁负债，进行简化处理的短期租赁和低价值 资产租赁除外。 At the beginning of the lease period, the lessee shall recognize the asset of usage right and lease liabilities for the lease, except for the short-term lease and the lease of low value assets which are simplified. 使用权资产，是指承租人可在租赁期内使用租赁资产的权利。 The asset of usage right refers to the right of the lessee to use the leased assets during the lease term. 使用权资产应当按照成本进行初始计量。该成本