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售后回租和融資租賃一樣嗎
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你好;這個(gè)? 是不一樣的業(yè)務(wù)的??
2023 03/13 09:29
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2023 03/13 09:30
老師,幫忙解釋一下都對應(yīng)啥業(yè)務(wù)
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2023 03/13 09:33
你好;?售后回租,是先出售給買者,然后賣方租賃買者設(shè)備(或房屋,下同),無論租賃多長時(shí)期,設(shè)備的所有權(quán)仍然屬于原出租者;融資租賃,是使用者從設(shè)備所有者處租賃設(shè)備,到一定時(shí)期后,設(shè)備即歸使用者所有。他們之間,前者是租賃關(guān)系,所有權(quán)始終屬于出租者;后者是分期購買付款的關(guān)系,當(dāng)分期付款達(dá)到合同期限后,設(shè)備的所有權(quán)就歸使用者。
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2023 03/13 09:53
融資性售后回租和售后回租是一個(gè)概念嗎?
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2023 03/13 09:58
你好; 是的;這個(gè)是一樣的意思的??
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2023 03/13 10:20
老師,我們公司售后回租賬務(wù)處理改咋做?。恐x謝
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2023 03/13 10:25
你好;?
售后租回交易的會(huì)計(jì)處理分錄:
租賃開始日,向融資公司出售資產(chǎn):
借:固定資產(chǎn)——融資性售后回租固定資產(chǎn)
貸:固定資產(chǎn)——在用固定資產(chǎn)
借:銀行存款/未確認(rèn)融資費(fèi)用
貸:長期應(yīng)付款
支付租金:
借:長期應(yīng)付款
貸:銀行存款
計(jì)提融資租賃資產(chǎn)的折舊:
借:管理費(fèi)用等相關(guān)科目
貸:累計(jì)折舊
分?jǐn)偽创_認(rèn)融資費(fèi)用:
借:財(cái)務(wù)費(fèi)用
貸:未確認(rèn)融資費(fèi)用
期滿時(shí):
借:固定資產(chǎn)——在用固定資產(chǎn)
貸:固定資產(chǎn)——融資性售后回租固定資產(chǎn)
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2023 03/13 10:29
老師,你這不是融資租賃的賬務(wù)處理嗎?售后回租的賬務(wù)處理是啥樣的???
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2023 03/13 10:32
你好;? ? 售后回租的分錄哈??
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2023 03/13 10:37
售后回租和融資租賃的賬務(wù)處理是一樣的嗎?
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2023 03/13 10:40
不一樣的分路的 ;附件是 融資租賃分錄 ;
FAILED
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