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中英对照法律资源--企业会计准则第21号--租赁 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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企业会计准则第21号--租赁 <westbank> Accounting Standards for Enterprises No. 21 - Leases 财会[2006]第3号 <westbank> No. 3 [2006] of the Ministry of Finance 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范租赁的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1With a view to regulating the recognition and measurement of leases, as well as the presentation of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standard. 第二条租赁，是指在约定的期间内，出租人将资产使用权让与承租人，以获取租金的协议。 <westbank> Article 2The term "lease" refers to an agreement under which the lessor conveys to the lessee in return for rent the right to use an asset for an agreed period of time. 第三条下列各项适用其他相关会计准则： <westbank> Article 3The following items shall be subject to other accounting standard: （一）出租人以经营租赁方式租出的土地使用权和建筑物，适用《企业会计准则第3号--投资性房地产》。 <westbank> (1)The land use right and buildings rented out by a lessor by way of operating lease shall be subject to the Accounting Standards for Enterprises No. 3 - Investment Real Estates; （二）电影、录像、剧本、文稿、专利和版权等项目的许可使用协议，适用《企业会计准则第6号--无形资产》。 <westbank> (2)The licensing agreements for the use of items such as films, video recordings, plays, manuscripts, patents and copyrights shall be subject to the Accounting Standards for Enterprises No. 6 - Intangible Assets; and （三）出租人因融资租赁形成的长期债权的减值，适用《企业会计准则第22号--金融工具确认和计量》。 <westbank> (3)The impairment of long-term credits formed by the financing leases of a lessor shall be subject to the Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments. 第二章 租赁的分类 <westbank> Chapter II Classification of Leases 第四条承租人和出租人应当在租赁开始日将租赁分为融资租赁和经营租赁。 <westbank> Article 4A lessee and a lessor shall classify a lease as a financing lease or an operating lease on the lease beginning date. 租赁开始日，是指租赁协议日与租赁各方就主要租赁条款作出承诺日中的较早者。 <westbank> The lease beginning date shall refer to the earlier one of the date of lease agreement or the date on which the parties to the lease make commitments on the key terms of lease. 第五条融资租赁，是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。其所有权最终可能转移，也可能不转移。 <westbank> Article 5The "finance lease" shall refer to a lease that has transferred in substance all the risks and rewards related to the ownership of an asset. The ownership of it may or may not eventually be transferred. 第六条符合下列一项或数项标准的，应当认定为融资租赁： <westbank> Article 6Where a lease satisfies one or more of the following criteria, it shall be recognized as a finance lease: （一）在租赁期届满时，租赁资产的所有权转移给承租人。 <westbank> (1)The ownership of the leased asset is transferred to the lessee when the term of lease expires; （二）承租人有购买租赁资产的选择权，所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值，因而在租赁开始日就可以合理确定承租人将会行使这种选择权。 <westbank> (2)The lessee has the option to buy the leased asset at a price which is expected to be far lower than the fair value of the leased asset at the date when the option becomes exercisable. Thus, on the lease beginning date, it can be reasonably determined that the option will be exercised; （三）即使资产的所有权不转移，但租赁期占租赁资产使用寿命的大部分。 <westbank> (3)Even if the ownership of the asset is not transferred, the lease term covers the major part of the use life of the leased asset; （四）承租人在租赁开始日的最低租赁付款额现值，几乎相当于租赁开始日租赁资产公允价值；出租人在租赁开始日的最低租赁收款额现值，几乎相当于租赁开始日租赁资产公允价值。 <westbank> (4)In the case of the lessee, the present value of the minimum lease payments on the lease beginning date amounts to substantially all of the fair value of the leased asset on the lease beginning date; in the case of the lessor, the present value of the minimum lease receipts on the lease beginning date amounts to substantially all of the fair value of the leased asset on the lease beginning date; and （五）租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。 <westbank> (5)The leased assets are of a specialized nature that only the lessee can use them without making major modifications. 第七条租赁期，是指租赁合同规定的不可撤销的租赁期间。租赁合同签订后一般不可撤销，但下列情况除外： <westbank> Article 7The "lease term" shall refer to the period as specified in the lease agreement, during which the lease may not be canceled. Once a lease contract is signed, generally it may not be canceled except for the following circumstances: （一）经出租人同意。 <westbank> (1)With the consent of the lessor; （二）承租人与原出租人就同一资产或同类资产签订了新的租赁合同。 <westbank> (2)Where the lessee enters into a new lease for the same asset or asset of the same kind with the same lessor; （三）承租人支付一笔足够大的额外款项。 <westbank> (3)Where the lessee makes an additional payment of a sufficiently large amount; （四）发生某些很少会出现的或有事项。 <westbank> (4)Upon the occurrence of some remote contingency. 承租人有权选择续租该资产，并且在租赁开始日就可以合理确定承租人将会行使这种选择权，不论是否再支付租金，续租期也包括在租赁期之内。 <westbank> If the lessee has the option to continue to lease the asset for any further period, and it is reasonably certain on the lease beginning date that the lessee will exercise the option, the renewed period shall be included in the lease term, no matter whether rents will be paid again or not. 第八条最低租赁付款额，是指在租赁期内，承租人应支付或可能被要求支付的款项（不包括或有租金和履约成本），加上由承租人或与其有关的第三方担保的资产余值。 <westbank> Article 8The term "minimum lease payment" shall refer to the payments (excluding contingent rents and execution costs) that the lessee shall, or may be required to make, for the term of lease, plus the residual values guaranteed by the lessee or a party related to the lessee. 承租人有购买租赁资产选择权，所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值，因而在租赁开始日就可以合理确定承租人将会行使这种选择权的，购买价款应当计入最低租赁付款额。 <westbank> Where the lessee has an option to buy the leased asset at a price which is expected to be far lower than the fair value on the date when the option becomes exercisable, and thus it is reasonably certain that the lessee will exercise the option on the lease beginning date, the payment required to exercise this purchase option shall be included in the minimum lease payments. 或有租金，是指金额不固定、以时间长短以外的其他因素（如销售量、使用量、物价指数等）为依据计算的租金。 <westbank> The term "contingent rent" shall refer to the rent which is not fixed in amount and calculated on the basis of factors other than the length of time, such as the sale quantity, amount of usage, price indices. 履约成本，是指租赁期内为租赁资产支付的各种使用费用，如技术咨询和服务费、人员培训费、维修费、保险费等。 <westbank> The term "execution cost" shall refer to costs incurred during the lease term for using the leased asset, such as the fees for technical consultation and services, training, maintenance and insurance. 第九条最低租赁收款额，是指最低租赁付款额加上独立于承租人和出租人的第三方对出租人担保的资产余值。 <westbank> Article 9The term "minimum lease receipt" shall refer to the minimum lease payments plus the residual values guaranteed to the lessor by a third party independent from the lessor or the lessee. 第十条经营租赁是指除融资租赁以外的其他租赁。 <westbank> Article 10The term "operating lease" shall refer to a lease other than a financing lease. 第三章 融资租赁中承租人的会计处理 <westbank> Chapter III Accounting Treatments of Lessees in Finance Leases 第十一条在租赁期开始日，承租人应当将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值，将最低租赁付款额作为长期应付款的入账价值，其差额作为未确认融资费用。 <westbank> Article 11On the lease beginning date, a lessee shall record the lower one of the fair value of the leased asset and the present value of the minimum lease payments on the lease beginning date as the entering value in an account, recognize the amount of the minimum lease payments as the entering value in an account of long-term account payable, and treat the balance between the recorded amount of the leased asset and the long-term account payable as unrecognized financing charges. 承租人在租赁谈判和签订租赁合同过程中发生的，可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用，应当计入租入资产价值。 <westbank> The initial direct costs such as commissions, attorney's fees and traveling expenses, stamp duties directly attributable to the leased item incurred during the process of lease negotiating and signing the leasing agreement shall be recorded in the asset value of the current period. 租赁期开始日，是指承租人有权行使其使用租赁资产权利的开始日。 <westbank> The lease beginning date shall refer to the date on which the lessee begins to have the right to use the leased asset. 第十二条承租人在计算最低租赁付款额的现值时，能够取得出租人租赁内含利率的，应当采用租赁内含利率作为折现率；否则，应当采用租赁合同规定的利率作为折现率。 <westbank> Article 12When a lessee calculates the present value of the minimum lease payments, if it can obtain the lessor's interest rate implicit in the lease, it shall adopt the interest rate implicit in the lease as the discount rate. Otherwise, it shall adopt the interest rate provided in the lease agreement as the discount rate. 承租人无法取得出租人的租赁内含利率且租赁合同没有规定利率的，应当采用同期银行贷款利率作为折现率。 <westbank> In case the lessee cannot obtain the lessor's interest rate implicit in the lease and no interest rate is provided in the lease agreement, the lessee shall adopt the borrowing interest rate of the bank for the same period as the discount rate. 第十三条租赁内含利率，是指在租赁开始日，使最低租赁收款额的现值与未担保余值的现值之和等于租赁资产公允价值与出租人的初始直接费用之和的折现率。 <westbank> Article 13The expression " interest rate implicit in the lease" shall refer to the discount rate that, on the lease beginning date, makes the aggregate present value of the minimum lease payments and the unguaranteed residual values equal to the sum of the fair value of the leased asset and the initial direct costs of the lessor. 第十四条担保余值，就承租人而言，是指由承租人或与其有关的第三方担保的资产余值；就出租人而言，是指就承租人而言的担保余值加上独立于承租人和出租人的第三方担保的资产余值。 <westbank> Article 14The term "guaranteed residue value" shall refer to, in the case of a lessee, the residual value of the asset which is guaranteed by the lessee or by a third 实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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