2019年注冊會計師考前要點分析、難點講解匯總,專題十二租賃

1、專題十二租賃01考情分析02 詞匯歸納總結03重點、難點講解考情分析本部分在復習過程中應重點關注經(jīng)營租賃和融資租賃下不同的會計處理及售后回 租的會計處理。詞匯歸納總結經(jīng)營租賃operating lease融資租賃finance lease未確認融資費用unrecognized financing expenses長期待攤費用long-term prepaid expenses長期應付款long-term accounts payable實際利率法effective-interest rate method長期應收款long-term accounts receivable未實現(xiàn)融資收益unre

2、alized financing income未擔保余值unguaranteed residual value售后回租sale and leaseback遞延收益deferred income承租人lesee出租人lessor重點、難點講解考點一：承租人的會計處理accounting treatment of lessee（一）承租人對經(jīng)營租賃的會計處理accounting treatment of operating lease by lessee在經(jīng)營租賃下,與租賃資產(chǎn)所有權有關的風險和報酬并沒有實質(zhì)上轉移給承租人, 承租人不承擔租賃資產(chǎn)的主要風險，因此，承租人無需將所取得的租入資產(chǎn)的使用

3、權資本化，相應地也不必將所承擔的付款義務列作負債。under the operating lease, the risks and remuneration related to the ownership of the leased asset are not substantially transferred to the lessee, and the lessee does not bear the main risk of the leased assets. therefore, the lessee does not have to capitalize the right to

4、 use the leased assets and accordingly the obligation to pay will not be included as a liability.確認各期租金時，借記“管理費用”等科目，貸記“其他應付款”等科目。實際支 付租金時，借記“其他應付款”等科目，貸記“銀行存款”、“庫存現(xiàn)金”等科目。發(fā) 生預付租金時、借記“長期待攤費用”等科目，貸記“銀行存款”、“庫存現(xiàn)金”等科 目。when recognizing the rent of each period, debit "administrative expense" acc

5、ount and credit "other payable" etc. account. when paying rent in real terms, debit "other payable" etc. account, and credit "cash in bank", "cash on hand"long-term prepaid expenseetc. account. when a prepaid rent is paid, debit etc. account, credit “cash in b

6、ank ” , “cash on hand " etc. account.承租人在經(jīng)營租賃中發(fā)生的 初始直接費用，應當計入當期損益，借記“管理費用” 等科目，貸記“銀行存款”等科目。the initial direct expenses incurred by the lessee in the operating lease shall be included in the profits and losses of the current period, debit "administrative expense" etc. account, and cred

7、it "cash in bank" etc. account.承租人在經(jīng)營租賃中實際發(fā)生 或有租金時,應當計入當期損益，借記“銷售費用” 等科目，貸記“銀行存款”等科目。when the lessee actually incurred contingent rent in the operating lease, it shall included in the profits and losses of the current period, debit "selling expense" etc. account, and credit "

8、;cash in bank" etc. account.（二）承租人對融資租賃的會計處理accounting treatment of finance lease by lessee在租賃期開始日，承租人應當將租賃開始日租賃資產(chǎn)公允價值與最低租賃付款額現(xiàn) 值兩者中較低者作為租入資產(chǎn)的入賬價值、將最低租賃付款額作為長期應付款的入賬價 值，其差額作為未確認融資費用。at the beginning of the lease period, the lessee should take the lower of the fair value of the leased asset and

9、the present value of the minimum lease payment as the book value of the leased assets, and take the minimum lease payment amount as the book value of the long- term payable, the difference as unrecognized financing expense.承租人應當采用實際利率法分攤未確認融資費用。the lessee shall amortize the unrecognized financing ex

10、pense with the effective interest rate method.承租人應對融資租入的固定資產(chǎn)按期計提折舊費用。the lessee shall calculate the depreciation expense on fixed assets of the finance lease.在融資租賃下，承租人對或有租金的處理與經(jīng)營租賃下相同，即在或有租金實際發(fā)生時計入當期損益,借記“銷售費用”等科目，貸記“銀行存款”等科目。under the finance lease, the lessee has the same treatment for the contin

11、gent rent as the operating lease, that is, when the rent actually occurs, it is included in the profits and losses of the current period, debit "selling expense" etc. account, and credit "cash in bank" etc. account.租賃期滿時，承租人對融資租入資產(chǎn)的處理通常有三種情況：when tenancy is expired, there are usu

12、ally three situations that the lessee dealt with the financing leased assets.(1)返還租賃資產(chǎn)。return the leased asset.租賃期滿，承租人向出租人 返還租賃資產(chǎn)時、通常借記“長期應付款一一應付融資 租賃款”、“累計折舊”等科目，貸記“固定資產(chǎn)一一融資租入固定資產(chǎn)”科目。when tenancy is expired and the lessee returns the leased asset to lessor, usually debit" long-term accounts p

13、ayable- finance lease payable ” ,"accumulated depreciation" etc. accounts, credit"fixed asset - fixed assetleased by finance lease " account.(2)優(yōu)惠續(xù)租租賃資產(chǎn)。preferential re-lease of leased asset如果承租人行使優(yōu)惠續(xù)租選擇權，應視同該項租賃一直存在而作出相應的賬務處 理。如果租賃期滿時沒有續(xù)租，根據(jù)租賃協(xié)議規(guī)定須向出租人支付違約金時,借記“營業(yè)外支出”科目，貸記“銀行存款”

14、等科目。if the lessee exercise preferential re-lease option, it should be considered that the lease is always exist and make corresponding accounting treatment. if the lease is not renewed at the time of the lease term, when the lessee is required to pay the lessor for breach of contract according to th

15、e lease agreement, the account of "non-operating expense" is debted and the "cash in bank " is credited.(3)留購租賃資產(chǎn)。retain and purchase leased asset在承租人享有優(yōu)惠購買選擇權的情況下,支付購買價款時，借記“長期應付款一一 應付融資租賃款”科目，貸記“銀行存款”等科目；同時，將固定資產(chǎn)從“融資租入周 定資產(chǎn)”明細科目轉入有關明細科目。when the lessee enjoys the option to pref

16、erentially purchase and pay the purchase price, debit "long- term payable - finance lease payable " account and credit "cash in bank "etc. account. at the same time, transfer fixed asset from the subsidiary account " fixed asset of finance lease " to relevant subsidiary

17、 account.考點二：出租人的會計處理accounting treatment of lessor（一）出租人對經(jīng)營租賃的會計處理accounting treatment of operating lease by lessor出租人在經(jīng)營租賃下收取的租金應當在租賃期內(nèi)的各個期間按直線法確認為收入, 如果其他方法更合理，也可以采用其他方法。the rent charged by the lessor in the operating lease shall be recognized as revenue adopting the straight line method during t

18、he period of the lease, and other methods can be used if the other methods are more reasonable.確認各期租金收入時，借記“應收賬款”或“其他應收款”等科目，貸記“租賃收 入”、“其他業(yè)務收入”等科目。實際收到租金時，借記“銀行存款”等科目，貸記“應 收賬款”或“其他應收款”等科目。when recognizing rent revenue of each period, debit "accounts receivable" or "other receivables &

19、quot; etc. account, and credit "rent revenue ", "other business revenue " etc. account. when the rent is actually received, debit "cash in bank " etc. account and credit "accounts receivable" or "other receivables" etc.account.出租人在經(jīng)營租賃中發(fā)生的手續(xù)費、律師費、差旅費

20、、印花稅等初始直接費用，應當計入當期損益。金額較大的應當資本化，在整個經(jīng)營租賃期間內(nèi)按照與確認租金收入 相同的基礎分期計入當期損益。the initial direct expenses incurred by the lessor in operating leases, such as commission, lawyer's fees, travel expenses and stamp duty, shall be included in the profits and losses of the current period. if the amount is large,

21、it shall be capitalized, and recorded in the profits and losses of the current period in the whole operating lease period in accordance with the same basis as the recognized rent revenue.（二）出租人對融資租賃的會計處理accounting treatment of finance lease by lessor在租賃期開始日，出租人應當將租賃開始日最低租賃收款額與初始直接費用之和作為應收融資租賃款的入賬價值，

22、并同時記錄未擔保余值，將最低融資收款額、未擔保余 值之和與其現(xiàn)值之和的差額確認為未實現(xiàn)融資收益。at the beginning of the lease period, the lessor shall use the sum of the minimum lease receipts and the initial direct expenses on the beginning date of the lease as the book value of the finance lease receivable. the unguaranteed residual value is re

23、corded at the same time, and the difference between the sum of the minimum financing receipts and the unguaranteed residual value and the sum of the present value is recognized as unrealized financing income.其會計處理為：在租賃期開始日，出租人應按最低租賃收款額與初始直接費用之和， 借記“長期應收款一一應收融資租賃款”科目，按未擔保余值，借記“未擔保余值”科 目，按租賃資產(chǎn)的公允價值（即最

24、低租賃收款額的現(xiàn)值和未擔保余值的現(xiàn)值之和），貸 記“融資租賃資產(chǎn)”科目，租賃資產(chǎn)公允價值與其賬面價值的差額,借記“資產(chǎn)處置損 益”科目或貸記“資產(chǎn)處置損益”科目，按發(fā)生的初始直接費用，貸記“銀行存款”等 科目，按借方與貸方的差額，貸記“未實現(xiàn)融資收益”科目。accounting treatment: at the beginning of the lease period, the lessor shall use the sum of the minimum lease receipts and the initial direct expenses to debit " long

25、-term receivable - finance lease receivable “ account, debit "unguaranteed residual value “ account with the unguaranteed residual value,credit “finance lease asset “ account with the fair value of leased asset(thatis, the sum of the present values of the minimum financing receipts and theungua

26、ranteed residual value ) . debit “ "gains or losses of asset disposal ” or credit “gains or losses of asset disposal “ with the difference between the fair value of leased asset and its book value. credit “cash in bank " etc. account with the initial direct expense. credit “unrealized fina

27、ncing income “ with the difference of debits and credits.另外，由于計算內(nèi)含報酬率時已考慮了初始直接費用的因素，在初始確認時，還需 按發(fā)生的初始直接費用,借記“未實現(xiàn)融資收益”科目，貸記“長期應收款一一應收融 資租賃款”科目。in addition, as the initial direct expense factor has been taken into account when calculating the rate of return, it is necessary to debit "unrealized fi

28、nancing income" account and credit "long-term receivable - financing lease receivable " account with the initial direct expense incurred at the initial recognition.出租人每期收到租金時，按收到的租金，借記“銀行存款”科目，貸記“長期應收 款一一應收融資租賃款”科目。每期采用合理方法分配未實現(xiàn)融資收益時，按當期應確認的融資收入金額，借記“未實現(xiàn)融資收益”科目，貸記“租賃收入”科目。when the ren

29、t is received each time, the lessor should debit "cash in bank " account with the rent received, and credit "long-term receivables - finance lease receivable "account. when the unrealized financing income is allocated in a reasonable way each period, the "unrealized financin

30、g income" account is debited and the "rent revenue" account is credited with the amount of financing income that should be recognized by the current period.考點三：售后回租交易的會計處理accounting treatment of transaction of sales and leaseback出售資產(chǎn)時，按固定資產(chǎn)賬面凈值,借記“固定資產(chǎn)清理”科目，按固定資產(chǎn)已提 折舊，借記“累計折舊”科目，按固定資產(chǎn)

31、的賬面原價，貸記“固定資產(chǎn)”科目；如果 出售資產(chǎn)已計提減值準備，還應結轉已計提的減值準備。when the assets are sold, debit“disposal of fixed assets “ account with thenet book value of the fixed assets, debit "accumulated depreciation" account with the depreciation amount of the fixed assets, and credit "fixed assets" account

32、 with the original book value of the fixed assets. if the sold asset has been prepared for impairment, it should also carry forward the provision for impairment.收到出售資產(chǎn)的價款時，借記“銀行存款”科目，貸記“固定資產(chǎn)清理”科目，借 記或貸記“遞延收益一一未實現(xiàn)售后租回損益（融資租賃或經(jīng)營租賃）”科目或“資產(chǎn) 處置損益”科目。when the amount of sale of the assets is received, debi

33、t "cash in bank" account, credit " disposal of fixed assets " account, and debit or credit "deferred income - unrealized gains or losses of sale and leaseback（finance lease oroperating lease ） " account or "gains or losses of asset disposal" account.租回資產(chǎn)時，如果形成一項融資租賃，按租賃資產(chǎn)的公允價值與最低租賃付款額的 現(xiàn)值中較低者，借記“融資租賃資產(chǎn)”科目（假設不需安