摘要
本文利用图表的形式对会计准则——租赁进行分析与解读,供读者参考,以便更好地理解与应用该项准则。
In order to comprehend and apply these standards correctly,this presentation is to analyse and expain, for readers' reference, the Standards leases by means of diagram.
关键词
会计准则
租赁
融资租赁
accounting standards
leases
leases of circulating finance
