目 录
1融资租赁会计的有关概述············································3
1.1融资租赁的含义与特征············································3
1.2融资租赁的判断标准··············································4
2新会计准则下融资租赁业务的会计处理································4
2.1承租人对融资租赁的会计处理······································9
2.2出租人对融资租赁的会计处理······································9
3售后租回交易形成融资租赁会计·····································12
3.1售后租回交易形成融资租赁会计有关概述···························12
3.2承租人售后租回交易形成融资租赁会计核算·························13
4新旧会计准则中有关融资租赁问题的对比·····························14
4.1新旧会计准则中承租人对租赁资产的入账价值确定的差异·············14
4.2新旧会计准则中租赁资产入账价值的差异分析·······················14
5三农发展中有关融资租赁问题的研究·································17
5.1我国农村融资租赁发展的现状·····································17
5.2我国农村融资租赁发展面临的契机·································18
感谢词·····························································20
参考文献···························································21
内 容 摘 要
2006年,我国再次出台了《企业会计准则21号——租赁》(简称新准则)｡这一新准则一方面弥补了2001年出台的《租赁会计准则》的不足,另一方面仍有一些值得思考的问题｡
据此,本文首先诠释了承租人和出租人融资租赁的会计处理,并就需要思考的问题提出建议,来加深对新准则中承租人和出租人融资租赁的判断标准､会计确认､计量､披露的理解,以正确进行会计处理,为进一步完善新准则达到抛砖引玉的作用｡
其次，探讨了在售后租回业务下，售后租回是国际通用的一种融资方式。在我国，售后租回融资租赁作为企业资本运营的一种有效手段，正被越来越多的企业重视和运用。
再次，通过对新旧会计准则下融资租赁资产入账价值的对比，采用实例分析了其对企业当期损益的不同影响。
最后，通过分析融资租赁的特点和优势，为三农发展寻求新的融资方式，解决三农发展的资金瓶颈。
关键词：融资租赁 会计账务处理 售后租回 新会计准则
