本文選題：融資租賃 + 租賃內(nèi)含利率��； 參考：《財會通訊》2017年01期

【摘要】：融資租賃現(xiàn)實過程的復雜性,導致其賬務(wù)處理繁雜而主線不清。本文從時間線索和資金線索描繪了融資租賃概念圖系,從投資項目決策角度分析了出租人租賃內(nèi)含利率及初始債權(quán)確認分錄,從風險應(yīng)對角度闡述了資產(chǎn)余值結(jié)構(gòu),從歸類對比角度說明了租賃各方利息分攤的實際利率選擇,從預期租賃收入變動角度討論了未擔保余值減值相關(guān)的賬務(wù)處理。通過對租賃會計上述關(guān)鍵問題的解讀,有助于專業(yè)學習者、從業(yè)者理清租賃概念間邏輯關(guān)系、掌握租賃經(jīng)濟實質(zhì)、降低實務(wù)處理的記憶難度。
[Abstract]:The complexity of the real process of financial leasing leads to complicated and unclear account handling. This paper describes the concept of financial lease from the perspective of time clue and fund clue, analyzes the lessor's implicit interest rate and initial credit confirmation entry from the point of view of investment project decision, and expounds the structure of asset residual value from the point of view of risk response. From the perspective of classification and contrast, this paper explains the real interest rate selection of the parties to the lease, and discusses the accounting treatment related to the impairment of unsecured residual value from the perspective of expected rental income changes. Through the interpretation of the above key issues in leasing accounting, it is helpful for professional learners and practitioners to clarify the logical relationship between leasing concepts, grasp the essence of leasing economy, and reduce the memory difficulty of practical processing.
【作者單位】： 四川大學商學院;
【分類號】：F830.42

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