对融资租入固定资产入账价值确认的商榷

The Discussion on Affirming the Fixed Assets′Credit Value of the Rented Finance

现行的《企业会计制度》第二十七条规定“融资租入的固定资产,按租赁开始日租赁资产的原账面价值与最低租赁付款额的现值两者中较低者,作为入账价值。”实际操作中最低租赁付款额的现值低于原账面价值的现象较为普遍,建议《企业会计制度》相关规定应修改为“融资租入的固定资产应以最低租赁付款额的现值作为入账价值”较为合适。[1]

The 27th clause of current Enterprise Accounting System stipulates： ＂The fixed assets of rented finance choose the lower of the primitive book value of rented assets from the beginning day of rent and the present value of the lowest payment of rent as credit value. But in Practical operation, it is a comparatively general phenomenon that the present value of the lowest payment of rent is lower than the primitive book value. It is comparatively suitable that the relevant regulations of Enterprises Accounting System are amended to ＂The fixed assets of rented finance should choose the present value of the lowest payment of rent as credit value＂.