新租赁准则中未担保余值变动的会计处理

《新租赁准则中未担保余值变动的会计处理》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、新租赁准则中未担保余值变动的会计处理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%1^5^9%99999

2、????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??

3、?/?????????????a%x???3?3???????:???l?3???4?l???5???l???????/?????5???????????????5???+????%x?5?????????5?????????????????v?????????3?????3?v???????????????5???????????3?????????5???4???????1???8???????3???????????l?f?k?a???????5???????????99p9?99?r)99??9?%x•••A•••••••••••/VJ????

4、?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、??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????

6、%x?w???????a?.?C?????0???????????.?????Ol.?a?????5???????+???w???N???5???????????5???l?n?????????k2.?a???????5???????+???w???N???5???????????5???l?n?????????k3.?????????[???a????%j???,?????C?a???+???w???N???5???????????5???l?n?????????k4.???3???-?????.???????5???l?n?????????k5.?

7、????????????????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

8、?/?????????5?????5?????????/?????????3???????5?