未实现融资收益
- 网络Unrealized Financing Income
未实现融资收益-
实际利率法下融资租赁出租人对未实现融资收益核算的方法研究
Research on Calculation Method of Unrealized Financing Profits by the Lessor of Finance Leases Under Effective Interest Rate Method
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文章主要针对这种变化对融资租赁出租人租赁资产未实现融资收益的确认及摊销方法进行探讨。
This article , in view of this change , mainly discusses the confirmation and amortization method of the unrealized financing profits by the lessor of finance leases of assets .
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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 .