租赁使用权资产统计表模板

合同类型,房屋租赁合同,,,,,,,,,,,,,,,

合同编号,,,,,,,,,,,,,,,,

签约日期,,,,,,,,,,,,,,一次性支付,,是

合同名称及合同编号,房屋租赁协议,,,,,,,,,,,,,月,,否

起租日期,2023/7/1,,,,,,,,,,,,,季度,,

租赁结束日期,2028/6/30,,,,,,,,,,,,,半年,,

计租建筑面积,1970平方米,,,,,,,,,,,,,年,,

免租期(起始日期-终止日期）,2023/7/1-2023/7/31,,,,,,,,,,,,,,,

采用日增量借款利率,6.00%,1.47%,,,,,,,,,,,,,,

合同总租金（含增值税）,"15,100,377.08",,,,,,,,,,,,,,,

合同总租金（不含增值税）,"13,853,556.95",,,,,,,,,,,,,,,

租赁付款频率,季度,,,,,,,,,,,,,,,

对应月份,4.00,,,,,,,,,,,,,,,

预计复原成本*(如有）,-,,,,,,,,,,,,,,,

租赁激励措施金*(如有）,-,,,,,,,,,,,,,,,

过渡期内预付的租赁款金额,-,,,,,,,,,,,,,,,

过渡期内预提的租赁款金额,-,,,,,,,,,,,,,,,

是否满足豁免条款（是/否）,否,,,,,,,,,,,,,,,

摊销期限,60.00,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,

按季度付款和折现,,,,,租赁负债,,,,,,使用权资产,,,损益情况,,

年份,房租支付表,增长率,期数,租金现值,期初租赁负债,年租金-直线法,实际支付租金,利息费用,租赁负债摊销金额,期末租赁负债,期初使用权资产,使用权资产摊销金额,期末使用权资产,利息费用,使用权资产摊销金额,合计

2023.7.1,,,0,,"12,267,784.48",,,,-,"12,267,784.48","12,267,784.48",-,"12,267,784.48",-,-,-

2023Q1,"866,128",,1,"853,602.78","12,267,784.48","866,128.42","866,128.42","180,015.58","686,112.84","11,581,671.65","12,267,784.48","686,112.84","11,581,671.65","180,015.58","686,112.84","866,128.42"

2023Q2,"865,829",,2,"840,967.05","11,581,671.65","865,828.57","865,828.57","169,947.67","695,880.90","10,885,790.75","11,581,671.65","695,880.90","10,885,790.75","169,947.67","695,880.90","865,828.57"

2023Q3,"865,829",,3,"828,805.29","10,885,790.75","865,828.57","865,828.57","159,736.42","706,092.15","10,179,698.60","10,885,790.75","706,092.15","10,179,698.60","159,736.42","706,092.15","865,828.57"

2023Q4,"865,829",,4,"816,819.40","10,179,698.60","865,828.57","865,828.57","149,375.33","716,453.24","9,463,245.36","10,179,698.60","716,453.24","9,463,245.36","149,375.33","716,453.24","865,828.57"

2024Q1,"865,829",,5,"805,006.86","9,463,245.36","865,828.57","865,828.57","138,862.21","726,966.36","8,736,279.00","9,463,245.36","726,966.36","8,736,279.00","138,862.21","726,966.36","865,828.57"

2024Q2,"865,829",,6,"793,365.14","8,736,279.00","865,828.57","865,828.57","128,194.81","737,633.75","7,998,645.24","8,736,279.00","737,633.75","7,998,645.24","128,194.81","737,633.75","865,828.57"

2024Q3,"865,829",,7,"781,891.78","7,998,645.24","865,828.57","865,828.57","117,370.89","748,457.68","7,250,187.56","7,998,645.24","748,457.68","7,250,187.56","117,370.89","748,457.68","865,828.57"

2024Q4,"865,829",,8,"770,584.34","7,250,187.56","865,828.57","865,828.57","106,388.14","759,440.43","6,490,747.13","7,250,187.56","759,440.43","6,490,747.13","106,388.14","759,440.43","865,828.57"

2025Q1,"865,829",,9,"759,440.43","6,490,747.13","865,828.57","865,828.57","95,244.22","770,584.34","5,720,162.79","6,490,747.13","770,584.34","5,720,162.79","95,244.22","770,584.34","865,828.57"

2025Q2,"865,829",,10,"748,457.68","5,720,162.79","865,828.57","865,828.57","83,936.79","781,891.78","4,938,271.01","5,720,162.79","781,891.78","4,938,271.01","83,936.79","781,891.78","865,828.57"

2025Q3,"865,829",,11,"737,633.75","4,938,271.01","865,828.57","865,828.57","72,463.43","793,365.14","4,144,905.87","4,938,271.01","793,365.14","4,144,905.87","72,463.43","793,365.14","865,828.57"

2025Q4,"865,829",,12,"726,966.36","4,144,905.87","865,828.57","865,828.57","60,821.71","805,006.86","3,339,899.01","4,144,905.87","805,006.86","3,339,899.01","60,821.71","805,006.86","865,828.57"

2026Q1,"865,829",,13,"716,453.24","3,339,899.01","865,828.57","865,828.57","49,009.16","816,819.40","2,523,079.60","3,339,899.01","816,819.40","2,523,079.60","49,009.16","816,819.40","865,828.57"

2026Q2,"865,829",,14,"706,092.15","2,523,079.60","865,828.57","865,828.57","37,023.28","828,805.29","1,694,274.32","2,523,079.60","828,805.29","1,694,274.32","37,023.28","828,805.29","865,828.57"

2026Q3,"865,829",,15,"695,880.90","1,694,274.32","865,828.57","865,828.57","24,861.52","840,967.05","853,307.27","1,694,274.32","840,967.05","853,307.27","24,861.52","840,967.05","865,828.57"

2026Q4,"865,829",,16,"685,817.32","853,307.27","865,828.57","865,828.57","12,521.30","853,307.27",0.00,"853,307.27","853,307.27",0.00,"12,521.30","853,307.27","865,828.57"

,,,,,,,,,,,,,,-,-,-

,"13,853,556.95",,,"12,267,784.48",,"13,853,556.95","13,853,556.95","1,585,772.47","12,267,784.48",,,"12,267,784.48",,"1,585,772.47","12,267,784.48","13,853,556.95"

,,,,,,,,,,,,,,,,,

假设视作19年新签订的合同来处理,即视同租赁期2019/1/1-2028/12/31,,,,,,,,,,,,,,,

步骤,,,,,,,,,,,,,,,,

1.识别租赁,该合同是否是一项租赁,,,,,,,,,,,,,,,

可识别资产：租赁房屋，且出租方没有实质性替换权(就一栋房屋）,,,,,,,,,,,,,,,,

经济利益：在整个租赁期间从出租房屋的使用运营中获取酒店运营及其他收入(使用期间从可识别资产的使用中获取几乎所有的经济利益),,,,,,,,,,,,,,,,

主导使用权：主导房屋作为酒店经营使用(使用方式和目的),,,,,,,,,,,,,,,,

结论：该合同是一项租赁,,,,,,,,,,,,,,,,

2.租赁分类：经营租赁,,,,,,,,,,,,,,,,

假设现在的时点是2019/1/1Day1,,,,,,,,,,,,,,,,

3.租赁负债的初始计量,未来租赁付款额现值（usetherateimplicitintheleaseorincrementalborrowingrate),,,,,,,,,,,,,,,

"假设经过与银行沟通确认后的IBR为10%,租金每期末支付",,,,,,,,,,,,,,,,

贷：租赁负债,"12,267,784.48",确认到资产负债表,,,,,,,,,,,,,,

4.使用权资产的初始计量,leaseliability(3.1)+prepaidrent-leaseincentive(lessorasset)+initialdirectcost,,,,,,,,,,,,,,,

借：使用权资产,"12,267,784.48",确认到资产负债表,,,,,,,,,,,,,,

此处简化，假设初始直接费用为0，租赁激励为0，无预付租金,,,,,,,,,,,,,,,,

5.后续计量,,,,,,,,,,,,,,,,

假设现在的时点是2019/3/31,,,,,,,,,,,,,,,,

借：场地费用\租赁费,"866,128.42",Hoteloperatingcosts-Rents,,,,,,,,,,,,,