讲义会计英语特训基础专题十二租赁create

Ifapartytoacontracttransferstherighttocontroltheuseofoneormoreidentifiedassetsforacertainperiodoftimeinexchangeforconsideration,thecontractisaleaseorincludesalease.SplitandcombinationofIfacontractcontainsmultipleseparateleasesatthesametime,thelesseeandthelessorshallseparatethecontractandaccountforeachseparatelease.foraccountingtreatmentwhenoneofthefollowingconditionsismet:ThetwoormorecontractsarebasedontheoverallbusinesspurposeandformapackageTheamountofconsiderationforoneofthetwoormorecontractsdependsonthepricingorperformanceofothercontracts.Therighttousetheassetstransferredbythetwoormorecontractsiscombinedtoformaseparatelease.AccountingtreatmentofRecognitionandinitialassetswhicharesimplified.Theassetofusagerightreferstotherightofthelesseetousetheleasedassetsduringtheleaseterm.Theassetofusagerightshallbeinitiallymeasuredatcost.ThecostInitialmeasurementamountofleaseTheleasepaymentpaidonorbeforetheleaseterm,ifthereisaleaseincentive,relevantamountoftheenjoyedleaseincentiveshallbeInitialdirectexpensesincurredbytheassets,restorethesitewheretheleasedassetsarelocatedorrestoretheleasedassetstothestateagreedintheleaseprovisions.Theleaseliabilitiesshallbeinitiallymeasuredinaccordancewiththepresentvalueoftheunpaidleasepaymentsatthebeginningoftheleaseterm.Leasepaymentreferstothepaymentmadebythelesseetothelessorinconnectionwiththerighttousetheleasedassetsduringtheleaseterm,including:Fixedpaymentamountandsubstantialfixedpaymentamount,ifthereisleaseincentive,deducttherelevantamountofleaseincentive;Variableleasepaymentsdependingonindexorratio,whichareinitiallymeasuredbasedontheindexorratioatthestartoftheleaseterm;thatitwillexercisetheoption;Expectedamountthatshouldbepaidwhichbasedontheresidualvalueoftheguaranteeprovidedbythelessee.Atthebeginningoftheleaseterm,whenthelesseerecognizestheassetsofusagerightandleaseliabilitiesforthelease,debit"assetsofusageright","leaseliabilities-unrecognizedfinancingexpenses"etc.accountandcredit"leaseliabilities-leasepayments""cashinbank"etc.account.SubsequentStandardsforEnterprisesNo.4-FixedAssets,accruedepreciationfortheassetsofusageattheendoftheleaseterm,itshallaccruedepreciationwithintheremainingservicelifeoftheleasedassetattheendoftheleaseterm,depreciationshallbeaccruedwithintheshorteroftheleasetermandtheremainingservicelifeoftheleasedasset.Thelesseeshall,inaccordancewiththeAccountingStandardsforBusinessEnterprisesNo.8-ImpairmentofAssets,determinewhethertheassetsofusagerightareimpaired,andmakeaccountingtreatmentfortheidentifiedimpairmentlosses.Thelesseeshallcalculatetheinterestexpenseoftheleaseliabilityineachperiodoftheleasetermaccordingtothefixedperiodicinterestrateandrecorditintothecurrentprofitandloss.Short-termleaseandleaseoflowvalueShort-termleasereferstoaleasewithaleasetermofnomorethan12monthsfromthebeginningoftheleaseterm.Leaseswithpurchaseoptionsarenotshort-termleases.Leaseoflowvalueassetreferstotheleasewithlowervaluewhenthesingleleasedassetisanewasset.Forshort-termleaseandleaseoflowvalueasset,thelesseemaychoosenottorecognizetheassetsofusagerightandleaseliabilities.AccountingtreatmentofLeaseclassificationofThelessorshallclassifytheleaseintofinanceleaseandoperatingleaseonthestartdateofleaserelatedtotheownershipoftheleasedasset.Itsownershipmayormaynotbetransferredintheend.OperatingleasereferstoaleaseotherthanafinanceWhetheraleaseisafinanceleaseoranoperatingleasedependsonthenatureofthetransaction,nottheformofthecontract.Ifaleasesubstantiallytransfersalmostallrisksandrewardsrelatedtotheownershipoftheleasedasset,thelessorshallclassifytheleaseasafinancelease.AccountingtreatmentoffinanceleasebyOnthebeginningdateoftheleaseterm,thelessorshallrecognizethefinanceleasereceivableforthefinanceleaseandderecognizethefinanceleaseassets.Whenthelessorinitiallymeasuresthefinanceleasereceivable,itshalltakethenetleaseinvestmentastheentryvalueofthefinanceleasereceivable.Thenetleaseinvestmentisthesumoftheunguaranteedresidualvalueandthepresentvalueoftheleasereceiptsnotreceivedatthebeginningoftheleasetermdiscountedattheimplicitinterestrateofthelease.Thelessorshallcalculateandrecognizetheinterestrevenueofeachperiodwithintheleasetermaccordingtothefixedperiodicinterestrate.measurementofnetleaseinvestmentshallbeincludedinthecurrentprofitsandlosseswhentheyactuallyoccur.Onthebeginningdateoftheleaseterm,thelessorrecognizesthefinanceleasereceivableforthefinanceleaseandderecognizesthefinanceleaseassets,debit"financeleasereceivable-leasereceipts"etc.account,andcredit"financeleaseassets","profitandlossonassetdisposal","financeleasereceivable-unrealized e"etc.Ifafinanceleasecontractmusttakethereceiptoftheleasedepositastheeffectivedeposit"afterreceivingtheleasedepositfromthelessee.Whenthelesseefailstopaytherentattheexpirationoftheterm,itshalldebit"otherreceivablesleasedeposit"andcredit"financeleasereceivable"tousethedepositasrent.contractoragreement,itshalldebit"otherreceivables-leasedeposit"andcredit e"etc.account.Accountingtreatmentofoperatingleasebysystematicandreasonablemethodstorecognizetheleasereceiptsoftheoperatingleaseasrentrevenue.shallbecapitalized,amortizedonthesamebasisastherecognitionofrentrevenueduringtheleaseterm,andincludedinthecurrentprofitsandlossesbystages.shalladoptasystematicandreasonablemethodtoamortizeinaccordancewiththeapplicableAccountingStandardsforBusinessEnterprisesoftheassets.Theamountofvariableleasepaymentsobtainedbythelessorthatarerelatedtotheoperatingleasebutnotincludedintheleasereceiptsshallbeincludedinthecurrentprofitsandlosseswhentheyactuallyoccur.AccountingtreatmentoftransactionofsalesandEnterprisesNo.14-Revenue,evaluateanddeterminewhethertheassettransferinthesaleandleasebacktransactionisasale.Iftheassettransferinthesaleandleasebacktransactionisasale,thelesseeshalltotheusagerightobtainedbytheleasebackinthebookvalueoftheoriginalasset,andshall,inaccordancewithotherapplicableaccountingstandardsforbusinessenterprises,accountforthepurchaseofassetsandtheleaseofassets.continuetorecognizethetransferredassetandrecognizeafinancialliabilityequaltothetransferreceipt.Thelessorshallnotrecognizethetransferredasset,butshallrecognizeafinancialassetequaltothetransferredreceipt. （tenthousandsLeaseliabilitiesshouldberecognizedbyA thousandsYuan） OnstartdateofleasetermDebit：AssetsofusageLeaseliabilities-unrecognizedfinancingexpenses71.75Credit：Leaseliabilities-lease Cashin 借： 贷：租赁负债——未确认融资费用（378.25×6%）22.70Attheendofyear2×20：Debit：Administration Credit：Accumulateddepreciationofassetsofusageright99.56Debit：Financingexpenses Credit：Leaseliabilities-unrecognizedfinancingexpensesBookbalanceofleaseliabilitiesattheendofyear2×20＝378.25＋22.70＝400.95（tenthousandsYuan）借： Attheendofyear2×21：Debit：Administration Credit：Accumulateddepreciationofassetsofusage D