| 谈融资租赁固定资产及其帐务处理 |
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| 引用本文： | 申彩虹.谈融资租赁固定资产及其帐务处理[J].辽东学院学报(社会科学版),2002,4(1):28-29. |
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| 作者姓名： | 申彩虹 |
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| 作者单位： | 辽宁工程技术大学,辽宁,阜新,123000 |
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| 摘 要： | 财政部发布了《企业会计准则——租赁》,充分体现了与国际会计准则相协调的原则。本文试对融资租赁固定资产的特点、入帐价值的确认和核算方法的特殊性进行综合分析。
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| 关 键 词： | 融资租赁固定资产 入帐价值 帐务处理 信息披露 |
| 文章编号： | 1008-2751(2002)01-0028-02 |
| 修稿时间： | 2001年11月2日 |
Talk on Financial Lease of Fixed Assets and Its Accounting Treatment |
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| SHEN Cai-hong.Talk on Financial Lease of Fixed Assets and Its Accounting Treatment[J].Journal of Liaodong University :Social Sciences,2002,4(1):28-29. |
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| Authors: | SHEN Cai-hong |
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| Abstract: | Enterprise Accounting Norms---Lease"issued by Ministry of Finance,fully reflects the principle of coordination with international accounting norms.This article tries to conduct comprehensive analysis of the features of fixed assets financial lease,analysis of the recognition of entry value,and analysis of the peculiarity of the accounting method. |
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| Keywords: | financial lease of fixed assets entry value accounting treatment information disclosure |
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