新租賃準(zhǔn)則中未擔(dān)保余值變動(dòng)的會(huì)計(jì)處理

1、新租賃準(zhǔn)則中未擔(dān)保余值變動(dòng)的會(huì)計(jì)處理jxf?nf2008?0?)?f?% 1 ?5?%.?(?)v?/?o?)% 1 ?5?%.?f?o?3?f?w?3?f?k?a?4?+?:?3?b ?l?i?%x?-? ?f?v9?9?9?993?d?0999)9o9999% 1 59% 99999?3?a?f?.?+?i?3?8?k? ?w?3?3?r?w?s?o?% 1 ?5?%.?f?/?-?%x ?%j?5?l?n?a?5?+?3?=?5?5?l?f? ?%x?=?5?5?:?3?g?5?8?3?5?/?a%x?3?3?:?l?3?4?l?5?l?/?5?5?+?%x ?5?5?v?3?3?v?5

2、?3?5?4?1 ?8?3?l?f?k?a?5?99p9?99?r)99?9?%x a / vj?f?k?4?3?o?d?0?3?5 ?/?.?g?7?0(?)?5?l?n?.?5?1?7?3?g?.?b?7?4?g?3?5?8?k?l?g?a?g?5?3?f?4?%x?g?.?o ?+?w?5?4?3?l?w?k?3?8?/?5?3?w?5?5?2?8?r?a?s?n?7?+?w?3?w?3?4?o?/? ?5?3?5?4?%x?a?3?d?0?4?0?7?%x?w?a?.?c?0?.?o l.?a?5?+?w?n?5?5?l?n?k2.?a?5?+?w?n?5?5?l?n?k3.?a ?%

3、j?,?c?a?+?w?n?5?5?l?n?k4.?3?-?.?5?l?n?k5.?5?)?-?n?v?5?3?)?-?n?v?5?+? ?w?n?5?5?l?n?k?5?7?1?1 ?g?l?a?n?)? 1 ?3?5?+?w?n?0?5?3?7?/?5?5?3?n?o?5?5?1 ?7?/?5?5?/?3?5 ?4?5?+?%x(?)?a?l?n?.?w?b?l?w?/?5?3 ?n?0?w?5?3?f?j?w?k?5?%x?o?n?+?3?5?4?3?1?4 ?r?1?5?n ?？ ？5?w?3?.? w?5?3?l?5?3?j?:?e?o?5?i?,?+?o?)%j?+?5?)%x?o

4、?w?+?j?o?o?5?,?w?8?5?u?k?c?,?/?%?%x2000?0?)?f ?% 1 ?5?%.?5?)?f?.%x?,?n?,?n?i,?,?k?%j?/?,?f?k?%x ?f?guidancefortests 7 86?o?o ?w?4?5?%x?3?s?w ?g?j?+?5?0?k?l?%x ? 1 ?o?.?c?l?+?4?5?l?)a?/%xa%j?n?+?5?a?w?ab%j?n?+?5?l?ac%j?-?w?l?ad%j?g?:?m?5?+?0?/? 1 ?g?,?f?k?4? 1 ?7?,?a?f?+?%?a,?g?a?+?4?%x ?%j?0?5?a?5%j

5、?5?+?a?5?5?+?0?3?f ?k?:?0?5?b?o ?)?/?0?n?a?3?a?5?5?8?0?4?b?5?5?5?5?%x?3?5?5?5%x?.?g?s?:?a?3? jl xv vx mi / jl jl ?3?3?,?0?s?:%x?a?g?7? ?3?f?k?5?/?%x ?.?%?f?3?5?l?0?l?3?!?/?! ?f?2?8%x?l?0?3? 1 ?f?l ?l?0?3?+?l?0?3?.?l?n?k?3?l 1 ?d?7?k?3?4?-?5?3?k?7?0?4?3?/?0?w?5?-?5?3?=?2?8?r?+?1?o?3?.?l?%j?l?3?l?0?3?

6、l?n?n?o?3?k?-?5?3? ?1?？ %j?3?0?3 ?5?/?l?=?2?8?2?8?3?5?+?3?3?4?5?5?%x?f?+?l?0?3?a?:?3?a?5?3?8?0?9?9?49b?599?9?0?r?a?99?99?9+9?999?9x?a999a » vx va z w v% 220?1250?5?%x?l?0?2 ?8?7?s?3?o?a?3?3?r?w?3?%x ?2?o?-a?20?a?3 ?5?i?a?58000?3?0?3000?r?-b?10?a?3?0?32760?3?0? 1500?%x?5?l?)b?/%xa%j5000?b%j7200?

7、c%j6600?d%j750099 ?/%j?,?5?(?.?)?a?%j?%j f?m?o?=?)a+b?) 1 -?5?/?m?5?o?)?/?5?n?5?3?a?:?+?5?w?3?5?o?3?i ?5?3?:?+?5?5?5?r?l?v?o?5 ?5?5?v?o?5?5?r?)?/?5 ?.?:?(?.?)?r?)?/?/?)?n?/%j?a?5?4?f?5?r?)?/?:?f?5?r ?)?/?w?:?x?a?m?%x1 .?5?5?:?)? 1 ?/2 wo"""血二oin。" q 9=9?n99 ?=9s9?99)?( 1?f?k?)?:?

8、3?m?3?w?g?:?%x?%jht?%j?%j?hs?5?hs?=?5?o?= ?5?o?4?5?k?5?4?5?s?w?n?g?j?)?w?5?4?5?/ ?=2?5?o?k?5?k?5?s?5?4?)?5?4?=?/?4? 1 ?k?5?=3?o?5?9?999w?999?9?5 v v 7 ?=499?9o9?99?999?5?99?=295=399<>93i/ / ?j?/ ?f?guidancefortests 68200.jxf?nf ?5?5?,?=?s?4?5?4?5?，？=+?s?n?，？二？( 1 +?,?二？s?) 10%?,?=+?s?+?5?n9 9=

9、99( 1+9 9=9s?9?)+9?9?9?510%9999999s? 9=4.9q9?+9?9?5 1 o 1 ?nr 9=99f 1+9 jr。")"門 ?99?95?5?9?/ ?9?95?9 9 9=9s9?9?4?)9?95 9 2 j wz?二5?5?0?二 3?5?5?4?5?k?5?)?/?j?o?/?o?3?-?5 ?3?4?3?1?= 1 ?=3?7?3?.?o?k?5?4?5?s?w?n?g?j?？ ？5?+?)?w?5?4?5?/?=29999959o?999-93? 1 a?5?s?)?w?n?g?j?-?5?+?/?w?5?=4?o?3?l?=

10、5?9?99?9?95?9o93? 1 a?3?o?v?k?j?o?5?=?5?3?x ?a?5?5?l 7?0?3?5? 15?0%x2002? 11 ?)?! 2?)?)?/! ?)?o?n?+?%j?5?i?a?3?591?9?99?2509p?%j?99?59? 1 aa 5?(9?9r9m9+9?9?9? a vx vx i / j 人 i 且、 ?5?i?a?3?5?l?150?(?%j?5?25.5?( ?9?3?+20909a999i9o9999999 ?r99?ki?+?99?9?80?(9?9?w?3?l?5?i?a?3?5?30?(?%j?5?5.1 ?(?3?l?w?a

11、lo?(?0?%x?w?4?b?5 ?-?300?(?3?l?-?w?al8?(?o?r?？w? ?-?500?(?%x?)2?/12?)?0?5?3?l?n?300?(?%j?g?a%j?a50?( ?3?5?5?20?0?3?r?w?-?-?600?(?r?w?600?3?0?3?9?9r?5?99-?140 49p9?p98?5?999?w?9?9?3?99999?w99200?a?=?j?0?.?3?w?j%x?0 ?) 1 ?/?aht?%j?%j?hs?j?02002? 11 ?)? ?)?n?/?5%x?)2?/?aht?%j?%j?hs?j?02002? 12?)? ?)?n?

12、/?5%x%,?%gll?)?o?5?5?s 144.57.25.5?) 1 ?420?0?/?.5.1 ?. ?)10?.l 8?/?7?0?s 171.96?)?(?/?5?0?=l?5?o?5?4?5?s500?)17?0?415?0?/?s10?)?(?/?=2?5?0?k?5?s300? 17?0?4?)l 71.9674 10?/?s?4110.96?)?(?/?=3?0?5?s500? 15?0?s75?)?(?/?=4?0?=?w?二？/?k?5?=75?)?(?/?=5?5?o?k?5?s75?475?s0?)?(?/?.?k?5?s 110.96?475?s35.96?)?(?/12?)?0?5?s?)300?.50?/?)l?.20?0?/?s420?)?(?/?5?o?=1?5?o?5?4?5?s?)600-420?/?)17?0?415?0?/?s3.6?)?(?/?=2?5?o?k?5?s 140.4? 1.17? 17?0?200?) 140.4? 1.17?600?/? 17?0?4?)0?43.6?/?435.96?s?45.6?)?