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老師,我們租賃合同是通信地下管道的租賃,租賃期10年,約定租期滿后管道產(chǎn)權(quán)歸承租方所有。開(kāi)票項(xiàng)目讓開(kāi)"經(jīng)營(yíng)租賃*有形動(dòng)產(chǎn)經(jīng)營(yíng)租賃",我們租進(jìn)來(lái)管道再轉(zhuǎn)租出去分別應(yīng)該怎么做賬?
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同學(xué)你好
是經(jīng)營(yíng)租賃還是什么
2023 02/01 14:47
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2023 02/01 14:48
我們租別個(gè)東西,租賃期10年,租賃結(jié)束租賃歸我們所有;我們?cè)俎D(zhuǎn)租給別人
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2023 02/01 14:49
我們租進(jìn)來(lái)應(yīng)該屬于融資租賃,租出去屬于經(jīng)營(yíng)租賃
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2023 02/01 14:59
同學(xué)你好
這個(gè)是融資租賃的
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2023 02/01 18:50
分錄怎么做呢
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2023 02/01 19:10
?一、融資性售后回租業(yè)務(wù)出租方會(huì)計(jì)處理
購(gòu)入資產(chǎn),作分錄,
借:融資租賃資產(chǎn)
貸:應(yīng)付賬款(銀行存款)
購(gòu)入即出租作分錄,
借:長(zhǎng)期應(yīng)收款-應(yīng)收融資租賃款
貸:融資租賃資產(chǎn)
未實(shí)現(xiàn)融資收益
收款時(shí)作分錄,
借:銀行存款
貸:長(zhǎng)期應(yīng)收款-應(yīng)收融資租賃款
同時(shí)分?jǐn)偽磳?shí)現(xiàn)融資收益,
借:未實(shí)現(xiàn)融資收益(按實(shí)際利率計(jì)算確認(rèn))
貸:租賃收入
應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)
二、融資性售后回租業(yè)務(wù)承租方會(huì)計(jì)處理
出售資產(chǎn)時(shí)作分錄,
借:應(yīng)收賬款(銀行存款)
累計(jì)折舊
貸:固定資產(chǎn)
遞延收益
租入資產(chǎn)作分錄,
借:融資租賃資產(chǎn)
貸:長(zhǎng)期應(yīng)付款
未確認(rèn)融資費(fèi)用
付款時(shí)作分錄,
借:長(zhǎng)期應(yīng)付款
貸:銀行存款
同時(shí)分?jǐn)偽创_認(rèn)融資費(fèi)用,
借:財(cái)務(wù)費(fèi)用
貸:未確認(rèn)融資費(fèi)用(按實(shí)際利率確認(rèn))
租入資產(chǎn)折舊,
借:管理費(fèi)用
貸:累計(jì)折舊
分?jǐn)傔f延收益,
借:遞延收益
貸:管理費(fèi)用
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