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老師,小企業(yè)會(huì)計(jì)準(zhǔn)則下,融資租賃租出一臺(tái)設(shè)備,該怎么寫分錄
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借:長期應(yīng)收款——應(yīng)收融資租賃款 未擔(dān)保余值 貸:融資租賃資產(chǎn) 營業(yè)外支出(或借記營業(yè)外收入) 銀行存款 未實(shí)現(xiàn)融資收益(或借記) 借:未實(shí)現(xiàn)融資收益 貸:長期應(yīng)收款——應(yīng)收融資租賃款
2024 04/23 15:09
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2024 04/23 15:12
老師,看不懂,小企業(yè)會(huì)計(jì)準(zhǔn)則沒有這些科目吧
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樸老師 
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2024 04/23 15:22
借:應(yīng)收融資租賃款(租賃本金+利息)
貸:固定資產(chǎn)(租賃資產(chǎn)的原值)
貸:遞延收益(租賃資產(chǎn)賬面價(jià)值與應(yīng)收融資租賃款的差額,若有)
收到每期租金時(shí):
借:銀行存款
貸:應(yīng)收融資租賃款—租賃收款額
確認(rèn)每期利息收入時(shí):
借:應(yīng)收融資租賃款—未實(shí)現(xiàn)融資收益
貸:其他業(yè)務(wù)收入
租賃結(jié)束時(shí):
如果承租方按約定購買租賃資產(chǎn),出租方需要將應(yīng)收融資租賃款的余額轉(zhuǎn)為銷售收入,并可能涉及相關(guān)稅費(fèi)的處理。
如果租賃期滿但承租方未購買租賃資產(chǎn),出租方需要處理應(yīng)收融資租賃款的余額,可能涉及壞賬準(zhǔn)備或其他相關(guān)處理。
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2024 04/24 14:52
老師,第一個(gè)分錄,固定資產(chǎn)不應(yīng)該是我們單位現(xiàn)在的賬面價(jià)值嗎?
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2024 04/24 14:54
按發(fā)票的金額哦
這個(gè)按發(fā)票的金額
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