 |
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
 |
||
|
||
|
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
|
||
|
||
中英对照法律资源--企业会计准则第21号--租赁 |
||
|
作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
||
party related to the lessee; and in the case of a lessor, the guaranteed residual value from the standpoint of the lessee plus the residual value of the asset which is guaranteed by a third party independent from both the lessor and the lessee. 资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。 <westbank> The term "residual value of the asset" shall refer to the fair value of the leased asset when the term of lease expires as estimated on the lease beginning date. 未担保余值，是指租赁资产余值中扣除就出租人而言的担保余值以后的资产余值。 <westbank> The term "unguaranteed residue value" shall refer to the residual value of the leased asset minus the guaranteed residual value of the lessor. 第十五条未确认融资费用应当在租赁期内各个期间进行分摊。 <westbank> Article 15The unrecognized financing charge shall be amortized to each period during the lease term. 承租人应当采用实际利率法计算确认当期的融资费用。 <westbank> The lessee shall adopt the effective interest rate method to calculate and recognize the financing charge in the current period. 第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。 <westbank> Article 16In calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee. 能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。 <westbank> If it is reasonable to be certain that the lessee will obtain the ownership of the leased asset when the lease term expires, the leased asset shall be fully depreciated over its useful life. 无法合理确定租赁期届满时能够取得租赁资产所有权的，应当在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。 <westbank> If it is not reasonable to be certain that the lessee will obtain the ownership of the leased asset at the expiry of the lease term, the leased asset shall be fully depreciated over the shorter one of the lease term or its useful life. 第十七条或有租金应当在实际发生时计入当期损益。 <westbank> Article 17Contingent rents shall be recognized as an expense in the period in which they are actually incurred. 第四章 融资租赁中出租人的会计处理 <westbank> Chapter IV Accounting Treatments of Lessors in Finance Leases 第十八条在租赁期开始日，出租人应当将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值，同时记录未担保余值； <westbank> Article 18On the beginning date of the lease term, a lessor shall recognize the sum of the minimum lease receipts on the lease beginning date and the initial direct costs as the entering value in an account of the financing lease values receivable, and record the unguaranteed residual value at the same time. 将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。 <westbank> The balance between the sums of the minimum lease receipts, the initial direct costs and the unguaranteed residual value, and the sum of their present values shall be recognized as unrealized financing income. 第十九条未实现融资收益应当在租赁期内各个期间进行分配。 <westbank> Article 19The unrealized financing income shall be allocated to each period during the lease term. 出租人应当采用实际利率法计算确认当期的融资收入。 <westbank> The lessor shall calculate the financing income at the current period by adopting the effective interest rate method. 第二十条出租人至少应当于每年年度终了，对未担保余值进行复核。 <westbank> Article 20The lessor shall, at least at the end of each year, reexamine the unguaranteed residual values. 未担保余值增加的，不作调整。 <westbank> No adjustment may be made if the unguaranteed residual value increases. 有证据表明未担保余值已经减少的，应当重新计算租赁内含利率，将由此引起的租赁投资净额的减少，计入当期损益； <westbank> Where there is evidence showing a reduction in the unguaranteed residual value, the interest rate implicit in the lease shall be re-calculated and the associated reduction of the net investment in the lease shall be recognized as a loss for the current period. 以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。 <westbank> The financing incomes for subsequent periods shall be recognized on the basis of the revised net investment in the lease and the recalculated implicit interest rate. 租赁投资净额是融资租赁中最低租赁收款额及未担保余值之和与未实现融资收益之间的差额。 <westbank> The net investment in the lease shall be the difference between the sum of the minimum lease receipts and the unguaranteed residual value in a finance lease and unrealized financing incomes. 已确认损失的未担保余值得以恢复的，应当在原已确认的损失金额内转回，并重新计算租赁内含利率，以后各期根据修正后的租赁投资净额和重新计算的租赁内含利率确认融资收入。 <westbank> Where the unguaranteed residual value for which a loss has been recognized previously is subsequently recovered, the reversal of the loss shall be limited to the amount of the loss recognized, and the interest rate implicit in the lease shall be recalculated. The financing incomes for subsequent periods shall be determined based on the revised net investment in the lease and the re-calculated implicit interest rate. 第二十一条或有租金应当在实际发生时计入当期损益。 <westbank> Article 21Contingent rents shall be recorded into the profits and losses of the period in which they actually arise. 第五章 经营租赁中承租人的会计处理 <westbank> Chapter V Accounting Treatments of Lessees in Operating Leases 第二十二条对于经营租赁的租金，承租人应当在租赁期内各个期间按照直线法计入相关资产成本或当期损益；其他方法更为系统合理的，也可以采用其他方法。 <westbank> Article 22The rents from operating leases shall be recorded by the lessee in the relevant asset costs or the profits and losses of the current period by using the straight-line method over each period of the lease term, unless there are other more reasonable methods. 第二十三条承租人发生的初始直接费用，应当计入当期损益。 <westbank> Article 23The initial direct costs incurred by a lessee shall be recognized as the profits and losses of the current period. 第二十四条或有租金应当在实际发生时计入当期损益。 <westbank> Article 24The contingent rents shall be recorded into the profits and losses of the current period in which they actually arise. 第六章 经营租赁中出租人的会计处理 <westbank> Chapter VI Accounting Treatments of Lessors in Operating Leases 第二十五条出租人应当按资产的性质，将用作经营租赁的资产包括在资产负债表中的相关项目内。 <westbank> Article 25A lessor shall include the assets subject to operating leases in relevant items of its balance sheets in light of the nature of the asset. 第二十六条对于经营租赁的租金，出租人应当在租赁期内各个期间按照直线法确认为当期损益；其他方法更为系统合理的，也可以采用其他方法。 <westbank> Article 26The rents from operating leases shall be recorded in the profits and losses of the current period by using the straight-line method over each period of the lease term, unless there are other more reasonable methods. 第二十七条出租人发生的初始直接费用，应当计入当期损益。 <westbank> Article 27The initial direct costs incurred to a lessor shall be recorded into the profits and losses of the current period. 第二十八条对于经营租赁资产中的固定资产，出租人应当采用类似资产的折旧政策计提折旧；对于其他经营租赁资产，应当采用系统合理的方法进行摊销。 <westbank> Article 28As for the fixed assets subject to operating leases, the lessor shall calculate the depreciation of it by adopting depreciation policy for similar assets. As for other leased assets, systematic and reasonable methods shall be adopted for its amortization. 第二十九条或有租金应当在实际发生时计入当期损益。 <westbank> Article 29The contingent rents shall be recorded in the profits and losses of the period in which they actually arise. 第七章 售后租回交易 <westbank> Chapter VII Sale and Leaseback Transactions 第三十条承租人和出租人应当根据本准则第二章的规定，将售后租回交易认定为融资租赁或经营租赁。 <westbank> Article 30A lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard. 第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。 <westbank> Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset. 第三十二条售后租回交易认定为经营租赁的，售价与资产账面价值之间的差额应当予以递延，并在租赁期内按照与确认租金费用相一致的方法进行分摊，作为租金费用的调整。 <westbank> Article 32Where a sale and leaseback transaction is determined as an operating lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to the lease payments in light of the proportion of the lease payments during the lease term. 但是，有确凿证据表明售后租回交易是按照公允价值达成的，售价与资产账面价值之间的差额应当计入当期损益。 <westbank> However, in case any evidence shows that the sale and leaseback transaction is based on the fair value, the balance between the sales proceeds and the carrying amount of the asset shall be recorded in the profits and losses of the current period. 第八章 列报 <westbank> Chapter VIII Presentation 第三十三条承租人应当在资产负债表中，将与融资租赁相关的长期应付款减去未确认融资费用的差额，分别长期负债和一年内到期的长期负债列示。 <westbank> Article 33A lessee shall, in its balance sheet, present the balances between the long-term accounts payable minus the unrecognized financing charges related to the financing leases, long-term liabilities and long-term liabilities due within 1 year respectively. 第三十四条承租人应当在附注中披露与融资租赁有关的下列信息： <westbank> Article 34A lessee shall, in its notes, disclose the following information related to the financing leases: （一）各类租入固定资产的期初和期末原价、累计折旧额。 <westbank> (1)the originally recorded carrying amounts at the beginning and the end of the period of each class of leased fixed assets, and the accumulated depreciation amount; （二）资产负债表日后连续三个会计年度每年将支付的最低租赁付款额，以及以后年度将支付的最低租赁付款额总额。 <westbank> (2)the minimum lease payment for each of the next 3 accounting years subsequent to the balance sheet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。 |
||
| 文章录入：soosun 责任编辑：soosun |
||
|
|
||
| 【发表评论】【加入收藏】【告诉好友】【打印此文】【关闭窗口】 | ||
| 最新热点 | 最新推荐 | 相关文章 | ||
| 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… |
| 网友评论：（只显示最新10条。评论内容只代表网友观点，与本站立场无关！） |
| |Sitemap地图 | 设为首页 | 加入收藏 | 联系站长 | 友情链接 | 版权申明 | 网站公告 | 管理登录 | | |||
|
