摘要
财政部在2018年对企业租赁再次颁发了35号文,对融资租赁业务的认定以及出租房和承租方对于初始直接费用的处理做了最新规定,文章在会计准则及其相关解释的基础上,结合国内国外研究现状,从学理层面和准则层面分别比较研究了直接费用对融资费用和出租房内含报酬率的影响。
The Ministry of Finance reissued the No.35 document on corporate leasing in 2018,and made the latest provisions on the identification of the financial leasing business and the treatment of the initial direct expenses by the rental housing and the lessee.On the basis of accounting standards and related explanations,combined with domestic and foreign research status,this paper compared and studiesd the impact of direct costs on financing costs and the rate of return in rental housing from the academic level and the standard level.
作者
杨玉国
YANG Yu-guo(School of Accounting,Guangzhou College of Commerce,Guangzhou,Guangdong 511363,China)
出处
《企业技术开发》
2019年第6期98-100,共3页
Technological Development of Enterprise
基金
广州市哲学社会科学十三五规划项目“广州实施创新驱动战略建设国家自主创新示范区的对策研究”(GJ2017024)
广东省教育厅2015年省级质量工程项目“广州商学院中兴财光华会计师事务所实践教学基地”(SJJD201501)
关键词
国际准则
融资租赁
初始直接费用
会计处理
International standards
Financial leasing
Initial direct costs
Accounting treatment
