The Study On The Lease Accounting

The contemporary lease industry has become a important way that some enterprises invest and finance and a main marking way that some enterprises sell the equipments in the industrially developed countries and some developing countries .Compared with the developed countries', the lease industry in our country is at the start stage .Accordingly , the lease accountant of our country who serves the leasing industry is not very perfect .With the WTO's entry of our country, the leasing industry will fast develop in our country ,it's very necessary to set up a set of perfect lease accounting criterion of combining together with the reality of our country. This text is to some defects that exist in the current lease accounting criterion of our country, combining U.S.A.'s accounting criterion and International Accounting Standard at the same time, and has divided six chapters to expound the fact and given some effective measures to perfect the lease accounting criterion of our country .1 wish it could play a impetus role at the lease accounting through studying the lease accounting.In chapter one " introduction", the author has started with the lease development from the development general situation of lease industry to the development prospect of the lease industry in our country, and has introduced the character of lease and the concept which the lease accounting are correlated with. At the same time, the author has put forward the problems that the lease accounting of our country remains to solve.In chapter two " studying the question of classifying the lease", the author has summarized the difference respects among the accounting criterion of our country> U.S.A.'s accounting criterion and International Accounting Standard. By Comparing with classifying standard of lease between the lease accounting criterion in China and in foreign countries, the author has proposed the question of classifying the lease, and has probed into the new standard of the lease classifying in our country.In chapter three " studying the issue of the minimum and payable rent", at first, the author has done a piece of redefining to the composition element of the rent; and then has probed into other relevant problems of the minimum andpayable rent, contingent liability that relates to the minimum and payable rent will be got rid from the minimum and payable rent; at last, the author has redefined the minimum and payable rent and it's composition contents.In chapter four "studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt; secondly , has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information.In chapter five "studying the problem about the unacknowledged financing expenses (income) ", the author has separately studied the two problems about the unacknowledged financing expenses and the unacknowledged financing income. By studying whether the unacknowledged financing expenses should be confirmed, the author has put forward her view : it's unnecessary to confirm the unacknowledged financing expenses. Through studying the meaning of the unacknowledged financing income and amortization question, the author has put forward the meaning of the unacknowledged financing income .The chapter has explained that the author regains the treatment view of the rent in exceeding the time limit: the lessee should have gone on to trace back to adjust the rent in exceeding the time limit through "the loss and gain adjustment in previous year" subject in case that the profits should be handled artif...