融资租赁(直租)会计核算案例

1、合同号：承租人：租赁手续费租赁保证金付款日：20129代理商：10010起租日：20129最后期收租日：20110220()02200:设备单价（含税价)0000增值税税率100设备数量：1基准利率设备总价（含税价)0000租）赁利率20首付比例：20银行放款利率00首期租金：000活期存款利率（保证金利息收,入)0净融资额：22000名义货价10000资融期限：1租金支付表租金期数收取租金时间租金本金利息剩余本金租赁利率还款时间还款本息20129022000)0120121001112991900200002012201912201211011110022100201220101201212

2、01111202229220020129:201012011101112101221900201210:2019201210111901011990900201211:20100920110111010211000201212:2019201101112100010222200201120100201101119119129002012201000920110111092109()10222002012d90102011011119991209002012d99112011011121109120002012d912201910111190002012d9120110101111092:)a9

3、9002012d912011110111000120002012d921201121011191200201920199120111011191211919002011020191201210111902101990020111201912011011101991200201122019290,580.48272,000.0018,580.48287,588.51租赁开始日（2012/9/10）的账务处理购买工程设备，确认抵扣进项税额，发生初始直接费用借：融资租赁资产借：应交税费-应交增值税-进项税贷：银行存款290,598.249,401.71340,000.0租出工程设备，发生初始直接费用

4、借：长期应收款一一本金340,100.0利息18,580.48贷：融资租赁资产290,598.2代开销项税49,401.71未实现融资收益18,680.48收到租赁手续费，直接确认收入借：银行存款2,720.00贷：主营业务收入融资租2,324.79贷：应交税费-应交增值税-销395.21借：银行存款贷：长期应收款一一本金68,000.0068,000.00借：融资租赁资产一代开销项税0.34贷：应交税费-应交增值税-销0.34收到承租人租赁保证金借：银行存款27,200贷：其他应付款一一融资租赁27,200收到租金，同时开具增值税专用发票第1期第2期借：银行存款16,143.3616,143

5、贷：长期应收款一一本金14,239.9614,338利息1,903.401,80借：融资租赁资产一代开销项税2,069.052,0贷：应交税费-应交增值税-销2,069.052,0收到首期租金，同时开具增值税专用发票，确认销项税额第3期第4期第5期第6期第7期3616143.3616,143.3616143.3616,143.3616,143.36.7014438.1214,538.2414639.0514,740.5514,842.764.661705.241,605.121504.311,402.811,300.683.4027.852,112.392,127.042,141.792,15

6、6.643.4027.852,112.392,127.042,141.792,156.64借：未实现融资收益13.401,804.661,705.241,605.121,504.311,402.811,300.6贷：主营业务收入-租赁收入1,626.841,542.441,457.471,371.901,285.741,198.981,111.62贷：应交税费-应交增值税-销276.56262.22247.77233.22218.57203.83188计提贷款利息、确认营改增抵减的销项税额及偿还贷款的账务处理偿还第一期贷款利息及本金第1期第2期第3期第4期第5期第6期第7期借：长期借款一一本金

7、14,371.5314,455.8414,540.6514,625.9514,711.7614,798.0174,884借：长期借款一一利息（增）1,542.541,561.801,474.171,341.311,297.351,169.191,118.46贷：银行存款15,914.0716,017.6416,014.8215,967.2616,9.1115,967.2616,003.34计提第一期贷款利息，同时确认营改增抵减的销项税额借：主营业务成本-利息（增）1,318.411,334.871,259.971,146.421,108.85999.31955.95借：应交税费-应交增值税-营

8、改增224.13226.93214.20194.89188.50169.88162.51贷：长期借款一一利息（增）1,542.541,561.801,474.171,341.311,297.351,169.191,118.46租赁期届满时的会计处理收到名义货价，同时开具增值税专用发票，确认销项税额借：银行存款贷：长期应收款一一本金100.0100.0确认融资收入借：未实现融资收益100.0贷：主营业务收入-名义货价85.47贷：应交税费-应交增值税-销14.53月末结转增值税：借：应交税费-应交增值税(10542.51贷：应交税费-未交增值税(10542.51租赁完结时各个科目的余额余额借方发

9、生额贷方发生额融资租赁资产借方余额：25.25.2代开销项税33.5441.1长期应收款一一应收融资租赁款借.35243.未实现融资收益借方余额：15,859.2118,680.4主营业务收入贷方余额：15,879.6715.主营业务成本-利息（增）借方余11,31.11,317.0长期借款一一利息（增）贷方余额0.0013,240.913,240.96应交税费-应交增值税-销项税额贷403.140783.10应交税费-应交增值税-营改增抵减1,23.1,923.9应交税费-应交增值税-进项税额借441.149,401.71应交税费-应交增值税贷方余额：-1542.5110542.511054

10、2.5110542.5110542.51月末结转增值税：借：应交税费-应交增值税贷：应交税费-未交增值税缴纳增值税：借：应交税费-未交增值税贷：银行存款即征即退增值税：借：银行存款贷：营业外收入-政府补贴4.计提其他税金：借：营业税金及附加(1054.25)贷：应父税费-应父城建税(527.13)贷：应交税费-应交教育费附(316.28贷：应交税费-应交地方教育(210.855.计提企业所得税：144.21144.21134.412324.5.415.1131.1131.-154.25-154.255.借：利润分配-未分配利润贷：本年利润144.21144.214212.44212.4借：所得

11、税贷：应交税费-应交企业所得租赁完结结转收入，成本及税金的会计处理。借：主营业务收入-租赁收入借：主营业务收入融资租借：主营业务收入-名义货价收借：营业外收入-政府补贴贷：本年利润借：本年利润贷：主营业务成本-利息借：本年利润贷：营业税金及附加借：本年利润贷：所得税银行还款表还款本金还款利息剩余本金放款利率272,000.0015,588.51第8期第9期第10期第11期111111111981091171119781090989988171918018171918018第17期1第18期111合计098887190B019919107188187179117081099801170810998011,197.681,094.04989.69884.61238.68128.3715,759.211,023.66935.08845.89756.08204.00109.7213,469.41174.02158.96143.80128.34.6818.65,289.80第8期第9期第10期第11期第17期第18期合计14,972.2115,060.0415,148.4015,237.2157,781.5515,874.11194,462.1,028.846.74846.16729.99191.9093.1313,240.916,00