| 融资租赁新旧准则比较 |
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| 引用本文： | 楚卫琳.融资租赁新旧准则比较[J].湖南科技学院学报,2007,28(6):67-69. |
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| 作者姓名： | 楚卫琳 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 文章采用图表方法对融资租赁新旧准则进行比较，找出两者在融资租赁的判断标准、租赁开始日的确定、承租人初始直接费用的确认、租赁期开始日出租人入账价值的确认、租赁内含利率的确定、未确认融资费用与未实现融资收益的计算方法六个方面存在的差异，并对差异产生的原因进行了分析。
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| 关 键 词： | 融资租赁 公允价值 租赁期开始日 租赁内含利率 |
| 文章编号： | 1673-2219（2007）06-0067-03 |
| 修稿时间： | 2007-02-15 |
Comparison of the New and Old Accounting Standards of Leases |
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| CHU Wei-lin.Comparison of the New and Old Accounting Standards of Leases[J].Journal of Hunan University of Science and Engineering,2007,28(6):67-69. |
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| Authors: | CHU Wei-lin |
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| Institution: | Accounting College of Hunan University, Chang sha Hunan 410079, China |
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| Abstract: | This paper compares the new and old accounting standards of leases by tables. There are differences in six aspects, including the decision indicators for finance lease, the deciding of the inception of the leases, the recognition of intial direct cost for the lessee, the initial recognition at the commencement of the lease term for the lessor, the deciding of the interest rate implicit in the leases and the computation of unrecognized finance charge and unearned finance income. The paper also analyze the reason of the differences. |
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| Keywords: | Finance lease Fair value Commencement of the lease term The interest rate implicit in the lease |
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