|本期目录/Table of Contents|

[1]申屠新飞.未担保余值变动的会计处理[J].温州职业技术学院学报,2004,01:23-25.
 SHENTU Xin-fei.Accounting the Change of the 州0n—gUarantee Kemalnlng Sum[J].Journal of Wenzhou Vocational and Technical College,2004,01:23-25.
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未担保余值变动的会计处理(PDF)

《温州职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]

期数:
2004年01期
页码:
23-25
栏目:
出版日期:
2004-03-20

文章信息/Info

Title:
Accounting the Change of the 州0n—gUarantee Kemalnlng Sum
作者:
申屠新飞
温州职业技术学院,浙江 温州 325035
Author(s):
SHENTU Xin-fei
Wenzhou Vocational and Technical College, Wenzhou, 325035, China
关键词:
租赁未担保余值会计估计变更未来适用法
Keywords:
LeaseNon—guarantee remaining sumChange in accounting estimateWays adopted for fllture Use
分类号:
F275.2
DOI:
10.13669/j.cnki.33-1276/z.2004.01.008
文献标识码:
A
摘要:
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。
Abstract:
The amount ofthe non.guarantee remaining sum determines the internal rate ofthe 1ease. and it affects the distribution ofthe 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 ofthe non—guarantee remaining sum.

参考文献/References

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备注/Memo

备注/Memo:
[收稿日期]200 3-1 0-l 8
[作者简介]申屠新飞(1 969一),男,浙江东阳人,温州职业技术学院计财处,副教授
更新日期/Last Update: 2004-03-20