注册会计师考前要点分析难点讲解汇总专题十二 租赁.docx
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注册会计师考前要点分析难点讲解汇总专题十二租赁
专题十二 租赁
目 录
01 考情分析
02 词汇归纳总结
03 重点、难点讲解
考情分析
本部分在复习过程中应重点关注经营租赁和融资租赁下不同的会计处理及售后回租的会计处理。
词汇归纳总结
经营租赁
Operatinglease
融资租赁
Financelease
未确认融资费用
Unrecognizedfinancingexpenses
长期待摊费用
Long-termprepaidexpenses
长期应付款
Long-termaccountspayable
实际利率法
Effective-interestratemethod
长期应收款
Long-termaccountsreceivable
未实现融资收益
Unrealizedfinancingincome
未担保余值
Unguaranteedresidualvalue
售后回租
Saleandleaseback
递延收益
Deferredincome
承租人
lesee
出租人
lessor
重点、难点讲解
考点一:
承租人的会计处理
Accountingtreatmentoflessee
(一)承租人对经营租赁的会计处理
Accountingtreatmentofoperatingleasebylessee
在经营租赁下,与租赁资产所有权有关的风险和报酬并没有实质上转移给承租人,承租人不承担租赁资产的主要风险,因此,承租人无需将所取得的租入资产的使用权资本化,相应地也不必将所承担的付款义务列作负债。
Undertheoperatinglease,therisksandremunerationrelatedtotheownershipoftheleasedassetarenotsubstantiallytransferredtothelessee,andthelesseedoesnotbearthemainriskoftheleasedassets.Therefore,thelesseedoesnothavetocapitalizetherighttousetheleasedassetsandaccordinglytheobligationtopaywillnotbeincludedasaliability.
确认各期租金时,借记“管理费用”等科目,贷记“其他应付款”等科目。
实际支付租金时,借记“其他应付款”等科目,贷记“银行存款”、“库存现金”等科目。
发生预付租金时,借记“长期待摊费用”等科目,贷记“银行存款”、“库存现金”等科目。
Whenrecognizingtherentofeachperiod,debit"administrativeexpense"accountandcredit"otherpayable"etc.account.Whenpayingrentinrealterms,debit"otherpayable"etc.account,andcredit"cashinbank","cashonhand"etc.account.Whenaprepaidrentispaid,debit“long-termprepaidexpense”etc.account,credit“cashinbank”,“cashonhand”etc.account.
承租人在经营租赁中发生的初始直接费用,应当计入当期损益,借记“管理费用”等科目,贷记“银行存款”等科目。
Theinitialdirectexpensesincurredbythelesseeintheoperatingleaseshallbeincludedintheprofitsandlossesofthecurrentperiod,debit"administrativeexpense"etc.account,andcredit"cashinbank"etc.account.
承租人在经营租赁中实际发生或有租金时,应当计入当期损益,借记“销售费用”等科目,贷记“银行存款”等科目。
Whenthelesseeactuallyincurredcontingentrentintheoperatinglease,itshallincludedintheprofitsandlossesofthecurrentperiod,debit"sellingexpense"etc.account,andcredit"cashinbank"etc.account.
(二)承租人对融资租赁的会计处理
Accountingtreatmentoffinanceleasebylessee
在租赁期开始日,承租人应当将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。
Atthebeginningoftheleaseperiod,thelesseeshouldtakethelowerofthefairvalueoftheleasedassetandthepresentvalueoftheminimumleasepaymentasthebookvalueoftheleasedassets,andtaketheminimumleasepaymentamountasthebookvalueofthelong-termpayable,thedifferenceasunrecognizedfinancingexpense..
承租人应当采用实际利率法分摊未确认融资费用。
Thelesseeshallamortizetheunrecognizedfinancingexpensewiththeeffectiveinterestratemethod.
承租人应对融资租入的固定资产按期计提折旧费用。
Thelesseeshallcalculatethedepreciationexpenseonfixedassetsofthefinancelease.
在融资租赁下,承租人对或有租金的处理与经营租赁下相同,即在或有租金实际发生时计入当期损益,借记“销售费用”等科目,贷记“银行存款”等科目。
Underthefinancelease,thelesseehasthesametreatmentforthecontingentrentastheoperatinglease,thatis,whentherentactuallyoccurs,itisincludedintheprofitsandlossesofthecurrentperiod,debit"sellingexpense"etc.account,andcredit"cashinbank"etc.account.
租赁期满时,承租人对融资租入资产的处理通常有三种情况:
Whentenancyisexpired,thereareusuallythreesituationsthatthelesseedealtwiththefinancingleasedassets.
(1)返还租赁资产。
Returntheleasedasset.
租赁期满,承租人向出租人返还租赁资产时,通常借记“长期应付款——应付融资租赁款”、“累计折旧”等科目,贷记“固定资产——融资租入固定资产”科目。
Whentenancyisexpiredandthelesseereturnstheleasedassettolessor,usuallydebit“long-termaccountspayable–financeleasepayable”,“accumulateddepreciation”etc.accounts,credit“fixedasset–fixedassetleasedbyfinancelease”account.
(2)优惠续租租赁资产。
Preferentialre-leaseofleasedasset
如果承租人行使优惠续租选择权,应视同该项租赁一直存在而作出相应的账务处理。
如果租赁期满时没有续租,根据租赁协议规定须向出租人支付违约金时,借记“营业外支出”科目,贷记“银行存款”等科目。
Ifthelesseeexercisepreferentialre-leaseoption,itshouldbeconsideredthattheleaseisalwaysexistandmakecorrespondingaccountingtreatment.Iftheleaseisnotrenewedatthetimeoftheleaseterm,whenthelesseeisrequiredtopaythelessorforbreachofcontractaccordingtotheleaseagreement,theaccountof"non-operatingexpense"isdebtedandthe"cashinbank"iscredited.
(3)留购租赁资产。
Retainandpurchaseleasedasset
在承租人享有优惠购买选择权的情况下,支付购买价款时,借记“长期应付款——应付融资租赁款”科目,贷记“银行存款”等科目;同时,将固定资产从“融资租入固定资产”明细科目转入有关明细科目。
Whenthelesseeenjoystheoptiontopreferentiallypurchaseandpaythepurchaseprice,debit"long-termpayable-financeleasepayable"accountandcredit"cashinbank"etc.account.Atthesametime,transferfixedassetfromthesubsidiaryaccount“fixedassetoffinancelease”torelevantsubsidiaryaccount.
考点二:
出租人的会计处理
Accountingtreatmentoflessor
(一)出租人对经营租赁的会计处理
Accountingtreatmentofoperatingleasebylessor
出租人在经营租赁下收取的租金应当在租赁期内的各个期间按直线法确认为收入,如果其他方法更合理,也可以采用其他方法。
Therentchargedbythelessorintheoperatingleaseshallberecognizedasrevenueadoptingthestraightlinemethodduringtheperiodofthelease,andothermethodscanbeusediftheothermethodsaremorereasonable.
确认各期租金收入时,借记“应收账款”或“其他应收款”等科目,贷记“租赁收入”、“其他业务收入”等科目。
实际收到租金时,借记“银行存款”等科目,贷记“应收账款”或“其他应收款”等科目。
Whenrecognizingrentrevenueofeachperiod,debit"accountsreceivable"or"otherreceivables“etc.account,andcredit"rentrevenue","otherbusinessrevenue“etc.account.Whentherentisactuallyreceived,debit"cashinbank"etc.accountandcredit"accountsreceivable"or"otherreceivables“etc.account.
出租人在经营租赁中发生的手续费、律师费、差旅费、印花税等初始直接费用,应当计入当期损益。
金额较大的应当资本化,在整个经营租赁期间内按照与确认租金收入相同的基础分期计入当期损益。
Theinitialdirectexpensesincurredbythelessorinoperatingleases,suchascommission,lawyer'sfees,travelexpensesandstampduty,shallbeincludedintheprofitsandlossesofthecurrentperiod.Iftheamountislarge,itshallbecapitalized,andrecordedintheprofitsandlossesofthecurrentperiodinthewholeoperatingleaseperiodinaccordancewiththesamebasisastherecognizedrentrevenue.
(二)出租人对融资租赁的会计处理
Accountingtreatmentoffinanceleasebylessor
在租赁期开始日,出租人应当将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,并同时记录未担保余值,将最低融资收款额、未担保余值之和与其现值之和的差额确认为未实现融资收益。
Atthebeginningoftheleaseperiod,thelessorshallusethesumoftheminimumleasereceiptsandtheinitialdirectexpensesonthebeginningdateoftheleaseasthebookvalueofthefinanceleasereceivable.Theunguaranteedresidualvalueisrecordedatthesametime,andthedifferencebetweenthesumoftheminimumfinancingreceiptsandtheunguaranteedresidualvalueandthesumofthepresentvalueisrecognizedasunrealizedfinancingincome.
其会计处理为:
在租赁期开始日,出租人应按最低租赁收款额与初始直接费用之和,借记“长期应收款——应收融资租赁款”科目,按未担保余值,借记“未担保余值”科目,按租赁资产的公允价值(即最低租赁收款额的现值和未担保余值的现值之和),贷记“融资租赁资产”科目,租赁资产公允价值与其账面价值的差额,借记“资产处置损益”科目或贷记“资产处置损益”科目,按发生的初始直接费用,贷记“银行存款”等科目,按借方与贷方的差额,贷记“未实现融资收益”科目。
Accountingtreatment:
atthebeginningoftheleaseperiod,thelessorshallusethesumoftheminimumleasereceiptsandtheinitialdirectexpensestodebit“long-termreceivable–financeleasereceivable”account,debit“unguaranteedresidualvalue”accountwiththeunguaranteedresidualvalue,credit“financeleaseasset”accountwiththefairvalueofleasedasset(thatis,thesumofthepresentvaluesoftheminimumfinancingreceiptsandtheunguaranteedresidualvalue).Debit““gainsorlossesofassetdisposal”orcredit“gainsorlossesofassetdisposal”withthedifferencebetweenthefairvalueofleasedassetanditsbookvalue.Credit“cashinbank”etc.accountwiththeinitialdirectexpense.Credit“unrealizedfinancingincome”withthedifferenceofdebitsandcredits.
另外,由于计算内含报酬率时已考虑了初始直接费用的因素,在初始确认时,还需按发生的初始直接费用,借记“未实现融资收益”科目,贷记“长期应收款——应收融资租赁款”科目。
Inaddition,astheinitialdirectexpensefactorhasbeentakenintoaccountwhencalculatingtherateofreturn,itisnecessarytodebit"unrealizedfinancingincome"accountandcredit"long-termreceivable-financingleasereceivable"accountwiththeinitialdirectexpenseincurredattheinitialrecognition.
出租人每期收到租金时,按收到的租金,借记“银行存款”科目,贷记“长期应收款——应收融资租赁款”科目。
每期采用合理方法分配未实现融资收益时,按当期应确认的融资收入金额,借记“未实现融资收益”科目,贷记“租赁收入”科目。
Whentherentisreceivedeachtime,thelessorshoulddebit"cashinbank"accountwiththerentreceived,andcredit"long-termreceivables-financeleasereceivable"account.Whentheunrealizedfinancingincomeisallocatedinareasonablewayeachperiod,the"unrealizedfinancingincome"accountisdebitedandthe"rentrevenue"accountiscreditedwiththeamountoffinancingincomethatshouldberecognizedbythecurrentperiod.
考点三:
售后回租交易的会计处理
Accountingtreatmentoftransactionofsalesandleaseback
出售资产时,按固定资产账面净值,借记“固定资产清理”科目,按固定资产已提折旧,借记“累计折旧”科目,按固定资产的账面原价,贷记“固定资产”科目;如果出售资产已计提减值准备,还应结转已计提的减值准备。
Whentheassetsaresold,debit“disposaloffixedassets”accountwiththenetbookvalueofthefixedassets,debit"accumulateddepreciation"accountwiththedepreciationamountofthefixedassets,andcredit"fixedassets"accountwiththeoriginalbookvalueofthefixedassets.Ifthesoldassethasbeenpreparedforimpairment,itshouldalsocarryforwardtheprovisionforimpairment.
收到出售资产的价款时,借记“银行存款”科目,贷记“固定资产清理”科目,借记或贷记“递延收益——未实现售后租回损益(融资租赁或经营租赁)”科目或“资产处置损益”科目。
Whentheamountofsaleoftheassetsisreceived,debit"cashinbank"account,credit"disposaloffixedassets"account,anddebitorcredit"deferredincome-unrealizedgainsorlossesofsaleandleaseback(financeleaseoroperatinglease)"accountor"gainsorlossesofassetdisposal"account.
租回资产时,如果形成一项融资租赁,按租赁资产的公允价值与最低租赁付款额的现值中较低者,借记“融资租赁资产”科目(假设不需安装),按最低租赁付款额,贷记“长期应付款——应付融资租赁款”科目,按其差额,借记“未确认融资费用”科目。
如果形成一项经营租赁,则作备查登记。
Whenanassetisrentedback,ifafinancial