融资租入

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 .

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 .

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 .

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 .