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、專題十二租賃目錄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Operati ng lease融資租賃Finance lease未確認融資費用Un recog ni zed financing expe nses長期待攤費用Lon g-term prepaid expe nses長期應付款Lon g-term acco unts payable實際利率法Effective-i nterest rate method長期應收款Lon g-term acco unts receivab

2、le未實現(xiàn)融資收益Un realized financing in come未擔保余值Un guara nteed residual value售后回租Sale and leaseback遞延收益Deferred in come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Acco unting treatme nt of lessee（一）承租人對經(jīng)營租賃的會計處理Acco un ti ng treatme nt of operati ng 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上轉移給承租人，承租人不承擔租賃資產(chǎn)的主

3、要風險，因此，承租人無需將所取得的租入資產(chǎn)的使用權資本化，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 substa ntially tran sferred to the lessee, and the lessee does not bear the main risk of the leased assets. Therefore, the lessee does not have

4、 to capitalize the right to use the leased assets and accord in gly the obligati on to pay will not be in cluded 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。Whe n recog nizing the rent of each period, debit "

5、;adm ini strative expe nse" acco unt and credit "other payable" etc. acco unt. Whe n pay ing rent in real terms, debit "other payable" etc. acco unt, and credit "cash in ban k", "cash on hand" etc. acco unt. Whe n a prepaid rent is paid, debit“Iong-term p

6、repaid expense” etc. account, credit “cashin bank ” ,“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 in itial direct expe nses in curred by the lessee in the operat ing lease shall be in eluded in the profits and losses of the curre nt period, debit "adm i

7、ni strative expe nse" etc. acco unt, and credit "cash in bank" etc. acco unt.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。Whenthe lessee actually incurred contingent rent in the operating lease, it shall included in the profits and losses of the current period, debit "se

8、lling expense" etc. acco unt, and credit "cash in bank" etc. acco unt.（二）承租人對融資租賃的會計處理Acco un ti ng treatme nt 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 beg inningof the lease period, the lessee should

9、 take the lower of the fairvalue of the leased asset and the prese nt value of the minimum lease payme nt 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 differe nee as un recog ni zed financing expe nse.承租人應當采用實際利率法分

10、攤未確認融資費用。The lessee shall amortize the un recog ni zed financing expe nse with the effective in terest 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。Und

11、er the finance lease, the lessee has the sametreatment for the contingent rent as the operat ing lease, that is, whe n the rent actually occurs, it is in cluded in the profits and losses of the current period, debit "selling expense" etc. account, and credit "cash in bank" etc. a

12、cco unt.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 usually three situations that the lessee dealt with the financing leased assets.（1）返還租賃資產(chǎn)。Retur n 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。Whentenancy is expired and the lessee ret

13、urns the leased asset to lessor, usually debit“Iong-term accounts payable finance lease payable ” ,“accumulateddepreciation ” etc. accounts, credit“fixed asset fixed asset leased by financelease ” account.（2）優(yōu)惠續(xù)租租賃資產(chǎn)。Prefere ntial 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

14、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”等科目。If the lessee exercise preferential re-lease option, itshould be consideredthatthe lease is always exist and make corresp onding acco un ti ng treatme nt. If the lease is not ren ewed at the time of the lease term, whe n the lessee is required to pa

15、y the lessor for breach of con tract accordi ng to the lease agreeme nt, the acco unt of "non-operati ng expe nse" is debted and the "cash in bank " is credited.（3）留購租賃資產(chǎn)。Reta in 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“融資租入固定

16、資產(chǎn)”明細 科目轉入有關明細科目。Whe n the lessee enjoys the opti on to prefere ntially purchase and pay the purchase price, debit "l ong- term payable - finance lease payable " acco unt and credit "cash in bank "etc. account. At the sametime, transfer fixed asset from the subsidiary account “ f

17、ixed asset of finance lease ” to releva nt subsidiary acco unt.考點二：出租人的會計處理Acco unting treatme nt of lessor（一）出租人對經(jīng)營租賃的會計處理Acco un ti ng treatme nt of operati ng 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 rec

18、ognized as revenue adopt ing the straight line method duri ng the period of the lease, and other methods can be used if the other methods are more reas on able.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。Whenrecognizing rent revenue of each period, de

19、bit "accounts receivable" or "other receivables “ etc. acco unt, and credit "re nt reve nue ", "other bus in ess reve nue “ etc. acco unt. When the rent is actually received, debit "cash in bank " etc. acco unt and credit "acco unts receivable" or &q

20、uot;other receivables“ etc. acco unt.出租人在經(jīng)營租賃中發(fā)生的手續(xù)費、律師費、差旅費、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)營租賃期間內按照與確認租金收入相同的基礎分 期計入當期損益。The in itial direct expe nses in curred by the lessor in operati ng leases, such as commissi on, lawyer's fees, travel expe nses and stamp duty, shall be in cluded in t

21、he profits and losses of the current period. If the amount is large, it shall be capitalized, and recorded in the profits and losses of the current period in the whole operating lease period in accorda nee with the same basis as the recog ni zed rent reve nue.（二）出租人對融資租賃的會計處理Acco un ti ng treatme nt

22、 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，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 begi nning of the lease period, the lessor shall use the sum of the minimum lease receipts and the in itial direct expe nses on the beg inning date of the lease as the

23、 book value of the finance lease receivable. The un guara nteed residual value isrecorded at the same time, and the differeneebetween the sum of the minimumfinancingreceipts and the un guara nteed residual value and the sum of the prese nt value is recog ni zed as un realized financing in come.其會計處理

24、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。Acco un ti ng treatme nt: at the begi nning of the lease period, the lessor shall uset

25、he sum of the minimum lease receipts and the in itial direct expe nses to debit“Iong-term receivable finance lease receivable ” account, debit“unguaranteedresidual value ” account with the unguaranteed residual value, credit “ finance lease asset ” account with the fair value of leased asset(that is

26、, the sum of the presentvalues of the minimum financing receipts and the unguaranteed 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.

27、 account with the initial direct expense. Credit“ unrealizedfinancing in come ” with the differe nce of debits and credits.另外，由于計算內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 initialdirect expense factor has been taken into account whencalculat ing

28、 the rate of retur n,it is n ecessary to debit "un realized financing in come"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

29、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。Whenthe rent is received each time, the lessor should debit "cash in bank " account with the rent received, and credit "long-term receivables - finance lease receivable"acco unt. Whe n the un realized financing in come is al

30、located in a reas on able way each period, the "un realized financing in come" acco unt is debited and the "re nt reve nue" acco unt is credited with the amount of financing in come that should be recog ni zed by the curre nt period.考點三：售后回租交易的會計處理Acco unting treatme nt of tran s

31、acti on 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)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。Whenthe assets are sold, debit“disposal of fixed assets ” account with the netbook value of the fixed assets, debit "accumulated depreciati on" acco unt with t

32、he depreciati on amount of the fixed assets, and credit "fixed assets" acco unt with the orig inal book value of the fixed assets. If the sold asset has bee n 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。Whe n the amount of sale of the assets is received, debit "cash in bank" acco unt, credit " disposal of fixed assets " acco unt, and debit or credit "deferred in come