| 浅谈新会计准则下融资租赁的会计处理 |
| |
| 引用本文： | 岳玉书. 浅谈新会计准则下融资租赁的会计处理[J]. 吉林农业科技学院学报, 2007, 16(4): 49-51 |
| |
| 作者姓名： | 岳玉书 |
| |
| 作者单位： | 辽宁省农业经济学校就业中心 辽宁121001 |
| |
| 摘 要： | 融资租赁成为企业的一种重要融资手段,由于该经济业务的特殊性,会计核算相对也较难。本文结合新会计准则,分别从承租人和出租人角度对其账务处理的要点进行总结。
|
| 关 键 词： | 融资租赁 融资费用 会计处理 |
| 收稿时间： | 2006-12-24 |
Simple Discussion on Accounting Processes of Financing Rents |
| |
| YUE Yushu. Simple Discussion on Accounting Processes of Financing Rents[J]. Journal Of Jilin Agricultural Science And Technology College, 2007, 16(4): 49-51 |
| |
| Authors: | YUE Yushu |
| |
| Abstract: | Financing rents has been one of the most important financing methods for enterprises.As the particularity of this economic business,the accounting calculation is also becoming relatively difficult.Unified the new accountant criterion,this article has summarized the main points of the financial processing both from the view point of the tenant and that of the lesser separately. |
| |
| Keywords: | financing rents financing expenditure accounting process |
| 本文献已被 CNKI 维普 等数据库收录！ |
