租入固定资产

租入固定资产的改建支出；

The expenditures for rebuilding a rented fixed asset ;

对融资租入固定资产入账价值确认的商榷

The Discussion on Affirming the Fixed Assets ′ Credit Value of the Rented Finance

长期应付款项包括应付引进设备款、融资租入固定资产应付款等。

Long-term accounts payable include accounts payable for importing equipments , accounts payable for fixed assets financed by leasing .

认定融资租赁的依据，融资租入固定资产的计价方法、折旧方法。

The basis for identifying financial leases and the valuation and depreciation methods of the fixed assets obtained by financial lease .

租入固定资产改良支出应当在租赁期内平均摊销。

Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing .

第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。

Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years , including starting expenses , expenditures incurred in major repair and improvement of the rented fixed assets , etc.

以经营租赁方式租入的固定资产；

The fixed assets which are rented in through commercial lease ;

融资租入的固定资产应当比照自有固定资产核算，并在会计报表附注中说明。

Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements .

通过融资租赁租入的固定资产应披露每类租入资产的账面原值、累计折旧、账面净值。

The original book value , accumulated depreciation and net book value of fixed assets under finance leasing shall be disclosed on the basis of each leased asset type .