房屋租赁业务会计实务探讨

Discussion on Accounting Practice of House Leasing Business

租赁会计一直是高级财务会计中的内容。2018年财政部修订印发租赁准则之后,承租人的会计处理发生了重大变化,不再区分经营租赁和融资租赁,对所有租赁均确认使用权资产和租赁负债,并参照固定资产准则,对使用权资产计提折旧,采用固定的周期性利率确认每期利息费用。由于准则的规定极具原则性,现实经济活动中的房屋租赁业务比较特殊,房屋租赁合同条款纷繁复杂,本文以实际工作中的真实案例为蓝本,探讨房屋租赁业务的会计实务操作。

Lease accounting has always been the content of senior financial accounting. After the Ministry of Finance revised and issued the lease standards in 2018, major changes have taken place in the accounting treatment of lessees, such as no longer distinguishing between operating leases and financial leases, recognizing right-of-use assets and lease liabilities for all leases and calculating the depreciation if the right-to-use assets with reference to the fixed asset criteria, and recognizing interest expense for each period using a fixed periodic interest rate. Since the provisions of the standard are very principled, the house leasing business in real economic activities is quite special, and the terms of the house leasing contract are complicated. Based on the real cases in the actual work, this paper discusses the accounting practice of the housing leasing business.