租赁会计

国际租赁会计准则的发展趋势

The Developing Trend of International Accounting for Leases

报告推出后得到了广泛的支持，成为新的租赁会计准则的发展方向。

Such report has won wide support since its appearance and has become the development direction for new standards of accounting for leases .

论租赁会计及其帐务处理方法

Discussion on Rental Accountants and Their Method for Accounting Treatment

关于固定资产融资租赁会计处理的探讨

About Accounting Method for Financial Lease of Fixed Assets

租赁会计准则若干问题研究

Research on Several Problems of Lease Accounting Standard

租赁会计研究

The Study on the Lease Account in g

租赁会计规范的探讨

A Discussion On the Standards of Renting Accounting

给你时间去学习递延税务会计、有价证券会计、租赁会计等。

Give you time to learn deferred taxes , marketable security accounting , leases , etc.

第二章是本文研究的逻辑起点，分析了租赁会计准则的制定目标在于公允表述承租人租赁业务中的价值变动情况，并指出这一目标具体体现在解决租赁表外融资的会计问题。

Seen from lessee , a more detailed objective of lease standard is to resolve accounting problems brought from off balance sheet lease financing .

财政部于2001年颁布租赁会计准则，详细规定了企业在融资租赁多种情况下所应该遵循的会计处理方法。

The Ministry of Finance issued the accounting standards for leases business , which regulate the accounting methods under many situations of the financial leases of an enterprise ?

表明租赁会计准则需要在真正秉承实质重于形式原则的基础上，探索更为科学合理的租赁分类标准或租赁会计政策选择标准。

It has been manifested that more scientific and reasonable lease classification criteria for lease accounting standards should be sought based on the " Substance over Form " principle .

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 .

同时，借鉴其先进经验指出我国租赁会计准则存在的问题，并提出了一些完善我国租赁会计准则的有效措施。

Meanwhile , use its advanced experience for reference and point out our country leases the existing problem of the accounting standard , put forward some effective measure to improve and perfect the lease accounting standard of our country .

所以，可以说本课题的研究在理论意义上丰富和发展了会计理论界对具体会计准则的探讨，在实践意义上使租赁会计准则更加具有操作性、更有效地指导会计人员的操作。

So We can say that the research of the subject enriches and develops the discussion of concrete accounting criterion of accounting theory circle in the theory meaning , and lease accounting criterion have person who operate , guide operation of accounting personnel effectively further to make at practicing meaning .

医疗设备融资租赁及会计处理

Medical equipmen 's financial leasing and accounting processing

这一准则的实施进一步规范了承租人和出租人融资租入和经营租赁的会计核算和相关信息的披露。

This principle further regulated the chartered and the chartering in terms of accounting and information publicity during financing and management .

中国租赁的会计准则与国际财务报告准则大部分一致，而中国合同法有涵盖金融租赁交易的部分法律。

The accounting rules for leasing in China are in large parts in line with the International Financial Reporting Standards and financial leasing transactions are covered by a section of the Contract Law of China .

资本性租赁有哪些会计条件？

What are the accounting criteria for a capital lease ?

租赁安排对会计透明度影响的研究

Research on the Transparency Affected by the Leases Arrangement

融资租赁中的会计计量问题

Accounting Measurement Problems in Finance Lease

租赁分类的会计审视

Accounting Survey on Leasing Classification

由于融资租赁具有表外筹资的特有功能，所以伴随融资租赁业的发展，租赁会计一直是会计界争议的一个热点问题。

Financing lease is a hot question of the dispute of accounting field all the time with the development of financing leasing industry , because it has peculiar function of raising funds outside the Balance Sheet .

结合融资租赁业务的工作实践，从分析融资租赁的分类标准入手，对融资租赁的会计处理进行了详尽的论述。

Combined with the practical accounting business , it presents the standard of criterion of financial lease , and discusses the methods of handling accounts .

租赁，特别是融资租赁业务的迅速发展，客观上要求有相应的准则或制度对租赁会计予以规范。

The rapid development of renting , corresponding rules to standardize it .