问题已解决
短期動產(chǎn)經(jīng)營租賃季度付款,用使用新租賃準則記賬嗎?
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你好短期動產(chǎn)經(jīng)營租賃季度付款,可以用使用新租賃準則記賬
2022 06/22 15:35
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2022 06/22 15:36
3個月一付怎么確定租賃內(nèi)含利率?
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2022 06/22 15:37
租賃內(nèi)含利率要根據(jù)年金現(xiàn)值系數(shù)查表而得,其中:年金現(xiàn)值系數(shù)即PA=租賃資產(chǎn)原賬面價值/每期租金
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2022 06/22 15:45
我現(xiàn)在要確認使用權(quán)資產(chǎn)的賬面價值,你告訴我用租賃資產(chǎn)的賬面價值/每期租金?況且租賃資產(chǎn)的賬面價值/每期租金能是年金現(xiàn)值系數(shù)?
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2022 06/22 15:46
你讓我用內(nèi)插法算我都覺得比你這樣說靠譜。。。。
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2022 06/22 15:47
租賃內(nèi)含利率,是指在租賃開始日,使最低租賃收款額的現(xiàn)值與未擔保余值的現(xiàn)值之和等于租賃資產(chǎn)公允價值與出租人的初始直接費用之和的折現(xiàn)率。
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2022 06/22 15:48
嗯是的老師,問題我現(xiàn)在3個月一付折現(xiàn)率都不知道選哪個合適。
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2022 06/22 15:49
按照這個,使最低租賃收款額的現(xiàn)值與未擔保余值的現(xiàn)值之和等于租賃資產(chǎn)公允價值與出租人的初始直接費用之和的折現(xiàn)率
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2022 06/22 15:50
還是得用內(nèi)插法算
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2022 06/22 15:51
可以的,內(nèi)插法也是可以的
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2022 06/22 15:54
老師你說我不用新租賃準則行不?畢竟賬務處理越復雜越容易出錯
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2022 06/22 15:54
可以的,舊準則也是可以的
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2022 06/22 15:56
還是按舊的吧謝謝老師
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2022 06/22 15:56
不客氣,如果對解答滿意可以五星好評哦
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