摘要
《企业会计准则第21号--租赁》规定,在租赁期内,企业要采用实际利率法分摊融资租入资产的未确认融资费用。在手工方式下计算每期应确认的融资费用分摊额既复杂又不准确,利用Excel财务建模建立计算模型,可巧妙地解决这一问题,为会计实务工作者处理此类业务带来方便。
The Accounting Standards for Enterprises No.21-Leases specifies enterprises should adopt actual interest rate method to share the unrecognized financing fees for financing leasing assets during the lease term. It＆#39;s complex and inaccurate to caculate the share of terminal financial charges by hands,the Excel-based financial modeling can solve these problems clearly and is convenient for financial staff to deal with this kind of business.
出处
《企业技术开发》
2014年第2期23-24,共2页
Technological Development of Enterprise
基金
基于Excel的财务建模在新会计准则中的应用研究
湖南省教育厅科学研究项目(11C0350)
阶段性成果
关键词
融资租赁
计算模型
Excel
Excel
financing lease
calculation model
