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  • 匿名
关注:1 2013-05-23 12:21

求翻译:建立一种新的、单一的租赁会计处理方法,不再区分经营租赁和融资租赁。将所有租赁交易统一纳入到资产负债表的表内核算,承租人需将原有经营租赁模式下应付租金折现后反映在承租人的资产负债表上。是什么意思?

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建立一种新的、单一的租赁会计处理方法,不再区分经营租赁和融资租赁。将所有租赁交易统一纳入到资产负债表的表内核算,承租人需将原有经营租赁模式下应付租金折现后反映在承租人的资产负债表上。
问题补充:

  • 匿名
2013-05-23 12:21:38
The establishment of a new, single lease accounting treatment, no longer distinguish between operating leases and finance leases. All lease transactions into unified to the balance sheet, statement of accounting, the lessee should be reflected in the mode of original operating lease rentals payable
  • 匿名
2013-05-23 12:23:18
Create a new, single, leasing, accounting treatment does not distinguish operating lease and finance lease. All rental transactions into the balance sheet accounts in the table, the tenant will be required under the control of the existing lease mode after rental discount reflected in the lessee's b
  • 匿名
2013-05-23 12:24:58
Establishes one kind newly, sole rents accountant the processing method, no longer differentiates the management to rent rents with financing.Will possess rents the transaction unification to integrate to in the property debt table table calculates, after the tenant must rent the original management
  • 匿名
2013-05-23 12:26:38
Establishment of a new, single lease accounting methods, no longer distinguish between operating and financial leasing. All leasing transactions accounting in the consolidated balance sheet into sheet, lessees need legacy mode under operating lease rent payable after the discount is reflected in the
  • 匿名
2013-05-23 12:28:18
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