问题已解决
租賃中,年初付款和年末付款的付款額現(xiàn)值計算分別怎么算呢
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每年年末支付等額租金也就是等額后付租金,等額后付租金指的是每期期末由承租人支付相同數(shù)額的租金給出租人。其特點為:一是各期所付租金相等;二是應計利息呈遞減趨勢;三是本金減少數(shù)呈遞增趨勢。
每年年初支付等額租金也就是等額先付租金,等額先付租金指的是每期期初由承租人支付相同數(shù)額的租金給出租人
2023 06/14 17:29
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/14 17:36
那這道題8-2
FAILED
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/14 17:36
還有這個題
FAILED
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/14 17:37
他們的算法為啥不同呢
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/14 17:39
租賃付款額=固定付款額及實質(zhì)固定付款額-租賃激勵+取決于指數(shù)或比率的可變付款額+購買選擇權(quán)行權(quán)價格+行使終止租賃選擇權(quán)需支付的款項+承租人擔保余值預計應支付的款項
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/14 18:21
這道題的使用權(quán)資產(chǎn)怎么算呢
FAILED
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/14 18:39
同學你好
使用權(quán)資產(chǎn)=租賃負債+預付租賃付款額-已享受的租賃激勵+初始直接費用+預計將發(fā)生的拆卸以及移除、復原或恢復成本
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/14 18:46
怎么列式
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/14 18:46
哪些數(shù)字
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/14 19:00
同學你好
新問題請重新提問哦
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