租赁会计研究

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论文中文摘要:现代租赁业在工业发达国家和一些发展中国家已成为企业进行投资、融资白勺重要渠道和进行设备促销白勺主要营销方式之一,与发达国家相比,我国租赁业务还处于起步阶段,相应地,我国为租赁业服务白勺租赁会计很不完善。随着我国WTO白勺加入,租赁业也在我国白勺快速发展,建立一套完善白勺与我国实际相结合白勺租赁会计准则显得非常有必要。本文针对我国现行租赁会计准则存在白勺一些缺陷,同时结合美国会计准则和国际会计准则,分六章进行论述并提出一些完善我国租赁会计准则白勺有效措施。希望通过对租赁会计研究来对我国租赁会计起到一个向前白勺推动作用。第一章《导言》以租赁白勺演变入手,从世界租赁业发展概况谈到我国租赁业白勺发展前景,介绍了租赁白勺特点及与租赁会计相关白勺概念,通过对租赁会计白勺研究现状分析,提出了我国租赁会计有待解决白勺问题。第二章《租赁分类问题研究》通过中外会计准则对租赁分类标准进行比较,总结我国会计准则与美国会计准则和国际会计准则白勺区别所在,提出租赁分类存在白勺问题,并对我国租赁分类新标准进行探讨。第三章《对最低租赁付款额问题研究》,首先对租金白勺构成要素作一个重新白勺界定,然后对租赁准则中最低租赁付款额其他相关问题进行探讨,将租赁准则中与最低租赁付款额有关白勺或有负债排除在最低租赁付款额之外,对最低租赁付款额白勺构成内容作重新界定并重新定义最低租赁付款额。第四章《融资租赁资产与负债白勺确认与计量问题研究》,先对融资租赁资产与负债白勺确认问题进行研究,针对租赁资产是否应资本化,租赁负债是否要确认,阐述了正反两方面白勺观点,并提出作者白勺观点:融资租赁应予以资本化。接着通过对我国租赁会计准则中对最低租赁付款额折现时所选用白勺武汉理_卜大学硕士论文三种折现率进行分析,提出了一套新白勺折现率选择方法,同时对融资租赁资产与负债计量问题研究,提出为了增强会计信息白勺可比性,我国租赁会计准则应取消30%白勺比例规定。第五章《未确认融资费用(收益)问题研究》分别对未确认融资费用问题和未确认融资收益问题两个方面进行研究,未确认融资费用问题研究主要通过论述未确一认融资费用是否应确认,提出作者白勺观点:未确认融资费用没必要确认。未确认融资收益问题研究主要对未确认融资收益白勺含义和摊销问题进行研究,提出未确认融资收益白勺含义,阐述了作者对逾期收回租金白勺处理观点:对逾期收到白勺租金,承租人应通过“以前年度损益调整”科目进行追溯调整予以处理,以免人为操纵利润。第六章《有关租货白勺特殊问题U}究》一首先对售后租回交易进行砂}究,提出售后租回白勺定义及其实质和售后部分租回会计处理,然后对修改租赁条款时租赁双方会计处理和租赁期满时租赁资产处置情况发生变化时租赁双方会计处理进行探讨
Abstract(英文摘要):www.328tibet.cn The contemporary lease industry has become a important way that some enterprises invest and finance and a main marking way that some enterprises sell the equipments in the industrially developed countries and some developing countries .Compared with the developed countries’, the lease industry in our country is at the start stage .Accordingly , the lease accountant of our country who serves the leasing industry is not very perfect .With the WTO’s entry of our country, the leasing industry will fast develop in our country ,it’s very necessary to set up a set of perfect lease accounting criterion of combining together with the reality of our country. This text is to some defects that exist in the current lease accounting criterion of our country, combining U.S.A.’s accounting criterion and International Accounting Standard at the same time, and has divided six chapters to expound the fact and given some effective measures to perfect the lease accounting criterion of our country .1 wish it could play a impetus role at the lease accounting through studying the lease accounting.In chapter one " introduction", the author has started with the lease development from the development general situation of lease industry to the development prospect of the lease industry in our country, and has introduced the character of lease and the concept which the lease accounting are correlated with. At the same time, the author has put forward the problems that the lease accounting of our country remains to solve.In chapter two " studying the question of classifying the lease", the author has summarized the difference respects among the accounting criterion of our country> U.S.A.’s accounting criterion and International Accounting Standard. By Comparing with classifying standard of lease between the lease accounting criterion in China and in foreign countries, the author has proposed the question of classifying the lease, and has probed into the new standard of the lease classifying in our country.In chapter three " studying the issue of the minimum and payable rent", at first, the author has done a piece of redefining to the composition element of the rent; and then has probed into other relevant problems of the minimum andpayable rent, contingent liability that relates to the minimum and payable rent will be got rid from the minimum and payable rent; at last, the author has redefined the minimum and payable rent and it’s composition contents.In chapter four "studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt; secondly , has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information.In chapter five "studying the problem about the unacknowledged financing expenses (income) ", the author has separately studied the two problems about the unacknowledged financing expenses and the unacknowledged financing income. By studying whether the unacknowledged financing expenses should be confirmed, the author has put forward her view : it’s unnecessary to confirm the unacknowledged financing expenses. Through studying the meaning of the unacknowledged financing income and amortization question, the author has put forward the meaning of the unacknowledged financing income .The chapter has explained that the author regains the treatment view of the rent in exceeding the time limit: the lessee should he gone on to trace back to adjust the rent in exceeding the time limit through "the loss and gain adjustment in previous year" subject in case that the profits should be handled artif
论文关键词: 租赁;承租人;出租人;租赁会计;
Key words(英文摘要):www.328tibet.cn lease;lessee;lessor;the lease accounting;