问题已解决
老師這道題按今年的教材能選A嗎?
FAILED
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您好。經(jīng)營租入的設(shè)備都不算資產(chǎn)的,不符合資產(chǎn)的定義,如果是融資租賃的資產(chǎn),可算作資產(chǎn)的處理方式做賬。
2019 11/15 08:09
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2019 11/15 08:49
老師教材上沒分的這么清楚
FAILED
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2019 11/15 08:57
您好。教材上舉例也說了,短期租賃除外,您上述題目A 選項(xiàng)前提是經(jīng)營租入,融資租入租賃期一般都占到資產(chǎn)壽命的75%。概念不一樣哈。
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2019 11/15 09:08
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2019 11/15 09:13
您好,短期租賃,是指在租賃期開始日,租賃期不超過12個(gè)月的租賃。經(jīng)營租賃有大于12月的,也可能有小于12月的,但是租賃期限都小于這個(gè)資產(chǎn)壽命的一大半,大約75%的,就歸為融資租賃了。您也可以看看書上隨后的例題是怎么解釋的。怎么做分錄的。
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