特殊融资方式下融资费用确认与计量问题研究论文

1、本文格式为word版，下载可任意编辑特殊融资方式下融资费用确认与计量问题研究论文 摘 要 在我国经济稳中向好的进展阶段，企业进行融资的途径比较寡少，企业在融资时主要采纳银行借款的方式，除了银行存款，还有民间借贷，虽然能够解决企业临时的资金问题，但是也大大提高了企业融资成本。而实际上，很多企业为了降低融资成本，往往采纳一些比较特别的融资方式进行融资，例如分期付款、销售折扣、售后回购、融资租赁等，针对这几种特别的融资方式，讨论了企业融资费用的确认与计量问题。在企业进行资金筹集的业务中，会产生一些与筹资相关的必要支出，这些支出就是企业的融资费用。依据实质重于形式的原则，企业在日常经营中处理相关经济业

2、务时，其法律形式不能作为会计处理的直接依据，在进行会计核算时，企业的推断依据应当是经济业务实质。在实际业务中，有些业务形式上不属于企业的融资业务，实际上却是。所以，应当把企业融资过程中产生的相关费用作为财务费用处理。 关键字：融资费用，分期付款，销售折扣，售后回购，融资租赁 本科论文 abstract with china"s economic development, the situation is stable and improving, there are few ways for corporations to conduct financing. bank borrow

3、ing and private lending are the main ways for enterprises to obtain funds, but their financing costs are relatively high. in fact, in order to reduce the financing cost, many enterprises often adopt some special financing methods for financing, such as installment, sales discount, after-sales buybac

4、k, financial leasing, etc., aiming at these special financing methods, this paper studies the confirmation and measurement of enterprise financing expenses. and the cost of financing is the enterprise of various expenses incurred in the process of capital financing. according to the principle that s

5、ubstance is more important than form, when a company deals with related economic business in daily operations, its legal form cannot be used as a direct basis for accounting. the enterprise should carry on the accounting according to the business essence. in the actual business, some business forms

6、do not belong to the financing business of the enterprise, but actually they are. therefore, the enterprise financing process should be generated in the relevant costs as financial costs. key words: financing expenses ，installment ，discount on sales ，after-sale repurchase，finance lease 名目 1.引 言 . 1

7、2.特别融资方式下融资费用的确认与计量 . 2 2.1 分期付款购入固定资产 . 2 2.1.1 分期付款产生的背景 . 2 2.1.2 会计准则的相关规定 . 2 2.1.3 分期付款购入固定资产的会计处理 . 2 2.1.4 分期付款例题 . 3 2.2 销售折扣 . 5 2.2.1 销售折扣产生的背景 . 5 2.2.2 销售折扣概述 . 5 2.2.3 销售折扣中涉及融资费用的会计处理 . 5 2.2.4 销售折扣例题 . 6 2.3 售后回购 . 6 2.3.1 售后回购产生的背景 . 6 2.3.2 售后回购概述 . 7 2.3.3 关于售后回购的相关规定 . 7 2.3.4 售后回购的会计处理 . 7 2.3.5 售后回购例题 . 8 2.4 融资租赁 . 11 2.4.