担保余值
- 网络guaranteed residual value;Residual value guarantees
担保余值-
未担保余值增加的，不作调整。
No adjustment may be made if the unguaranteed residual value increases .
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本文着重阐明未担保余值变动时的会计处理方法。
This article focuses on accounting the change of the non-guarantee remaining sum .
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未担保余值变动的会计处理
Accounting the Change of the Non-guarantee Remaining Sum
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租金不分摊共同海损未担保余值的金额大小决定了租赁内含利率的大小，并影响着未实现融资收益的分配。
The amount of the non-guarantee remaining sum determines the internal rate of the lease , and it affects the distribution of the unfulfilled financing income as well .