承租人会计
- 网络accounting for leases-leasee
承租人会计-
第五章由实质重于形式原则的内涵要求出发，分析了要素定义和会计信息质量两者对承租人租赁会计政策选择影响，在此基础上，提出以时间标准作为承租人选择会计政策的依据。
Finally in chapter five , the author first analyzes impact of element definition and quality of accounting information on choosing lease accounting policy . Then a new " time measure " is introduced .
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融资租赁下承租人应如何进行会计处理紧接着笔者分析了与船舶租赁财务决策相关的因素，包括财务因素和非财务因素；
The Solution to Accounting Under Financing Charter Thirdly , the author analyzed the affect factor to the charter decision making ;