未担保余值变动的会计处理

Accounting the Change of the Non-guarantee Remaining Sum

未担保余值的金额大小决定了租赁内含利率的大小,并影响着未实现融资收益的分配。由于未担保余值随着时间、市场供求关系等因素的变化而不断变化,因此,租赁内含利率也在不断变化,这种变化应作为会计估计变更处理。本文着重阐明未担保余值变动时的会计处理方法。

The amount of the non-guarantee remaining sum determines the internal rate of the lease, and it affects the distribution of the unfulfilled financing income as well. As the non-guarantee remaining sum varies with the time and the supply of the market, the internal rate of the lease changes accordingly, and the change should be handled as the change in accounting estimate. This article focuses on accounting the change of the non-guarantee remaining sum.