array(35) { ["id"]=> string(3) "887" ["type"]=> string(6) "course" ["title"]=> string(39) "融资租赁会计处理的案例研究" ["subtitle"]=> string(0) "" ["creator"]=> array(6) { ["id"]=> string(3) "920" ["nickname"]=> string(5) "sunzt" ["title"]=> string(3) "SZT" ["uuid"]=> string(40) "e503fcc369566e5334164b592282c631dc411d18" ["destroyed"]=> string(1) "0" ["avatar"]=> array(3) { ["small"]=> string(76) "http://www.chinadatacase.com/files/default/2022/07-19/154831f8e462628432.jpg" ["middle"]=> string(76) "http://www.chinadatacase.com/files/default/2022/07-19/154831f8dc02094723.jpg" ["large"]=> string(76) "http://www.chinadatacase.com/files/default/2022/07-19/154831f8cf4a300315.jpg" } } ["showable"]=> string(1) "1" ["buyable"]=> string(1) "1" ["summary"]=> string(722) "

　　作者: 梁学平 ;

　　关键词: 最低租赁付款额;未确认融资费用;未实现融资收益;应收融资租赁款

　　发表日期: 2018-10-10

　　出版社(学位授予单位): 天津商业大学

　　摘要: 在融资租赁业务中，作为承租方，应合理确定租赁资产入账价值，准确计算未确认融资费用，应做好分摊未确认融资费用、计提租赁资产折旧和租赁期满处理租赁资产的会计处理。在融资租赁业务中，作为出租方，应合理确定租赁债权的入账价值，准确计算未实现融资收益，应做好分配未实现融资收益、租赁期满处理租赁资产的会计处理。

" ["minPrice"]=> string(4) "0.00" ["maxPrice"]=> string(4) "0.00" ["discountId"]=> string(1) "0" ["images"]=> array(3) { ["large"]=> string(75) "http://www.chinadatacase.com/files/course/2023/07-26/113309590537507556.png" ["middle"]=> string(75) "http://www.chinadatacase.com/files/course/2023/07-26/1133095917b0578816.png" ["small"]=> string(75) "http://www.chinadatacase.com/files/course/2023/07-26/113309591ecd757005.png" } ["ratingNum"]=> string(1) "0" ["rating"]=> string(1) "0" ["hitNum"]=> string(3) "307" ["hotSeq"]=> string(1) "0" ["maxPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["minPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["minDisplayPrice"]=> string(4) "0.00" ["maxDisplayPrice"]=> string(4) "0.00" ["minDisplayPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["maxDisplayPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["canManage"]=> bool(false) ["peopleShowNum"]=> string(3) "149" ["isMember"]=> bool(false) ["status"]=> string(9) "published" ["orgId"]=> string(1) "1" ["orgCode"]=> string(2) "1." ["recommendWeight"]=> string(1) "0" ["recommendedTime"]=> string(1) "0" ["createdTime"]=> string(25) "2022-07-26T17:43:07+08:00" ["updatedTime"]=> string(25) "2025-12-14T21:57:11+08:00" ["product"]=> array(7) { ["id"]=> string(3) "887" ["targetType"]=> string(6) "course" ["title"]=> string(39) "融资租赁会计处理的案例研究" ["owner"]=> string(3) "920" ["createdTime"]=> string(10) "1658828587" ["updatedTime"]=> string(10) "1724293703" ["target"]=> array(17) { ["id"]=> string(3) "923" ["type"]=> string(6) "normal" ["title"]=> string(39) "融资租赁会计处理的案例研究" ["subtitle"]=> string(0) "" ["summary"]=> string(722) "

　　作者: 梁学平 ;

　　关键词: 最低租赁付款额;未确认融资费用;未实现融资收益;应收融资租赁款

　　发表日期: 2018-10-10

　　出版社(学位授予单位): 天津商业大学

　　摘要: 在融资租赁业务中，作为承租方，应合理确定租赁资产入账价值，准确计算未确认融资费用，应做好分摊未确认融资费用、计提租赁资产折旧和租赁期满处理租赁资产的会计处理。在融资租赁业务中，作为出租方，应合理确定租赁债权的入账价值，准确计算未实现融资收益，应做好分配未实现融资收益、租赁期满处理租赁资产的会计处理。

" ["cover"]=> array(3) { ["large"]=> string(75) "http://www.chinadatacase.com/files/course/2023/07-26/113309590537507556.png" ["middle"]=> string(75) "http://www.chinadatacase.com/files/course/2023/07-26/1133095917b0578816.png" ["small"]=> string(75) "http://www.chinadatacase.com/files/course/2023/07-26/113309591ecd757005.png" } ["status"]=> string(9) "published" ["studentNum"]=> string(3) "149" ["discountType"]=> string(8) "discount" ["discount"]=> string(2) "10" ["minCoursePrice"]=> string(4) "0.00" ["maxCoursePrice"]=> string(4) "0.00" ["defaultCourseId"]=> string(3) "926" ["productId"]=> string(3) "887" ["goodsId"]=> string(3) "887" ["minCoursePrice2"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["maxCoursePrice2"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } } } ["extensions"]=> array(3) { [0]=> string(8) "teachers" [1]=> string(14) "recommendGoods" [2]=> string(10) "isFavorite" } ["specs"]=> array(1) { [0]=> array(26) { ["id"]=> string(3) "890" ["goodsId"]=> string(3) "887" ["targetId"]=> string(3) "926" ["title"]=> string(0) "" ["seq"]=> string(1) "1" ["status"]=> string(9) "published" ["price"]=> string(4) "0.00" ["coinPrice"]=> string(4) "0.00" ["usageMode"]=> string(7) "forever" ["usageDays"]=> string(1) "0" ["usageStartTime"]=> string(1) "0" ["usageEndTime"]=> string(1) "0" ["buyableStartTime"]=> string(1) "0" ["buyableEndTime"]=> string(1) "0" ["buyableMode"]=> NULL ["buyable"]=> string(1) "1" ["maxJoinNum"]=> string(1) "0" ["services"]=> array(0) { } ["priceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["displayPrice"]=> string(4) "0.00" ["displayPriceObj"]=> array(2) { ["currency"]=> string(3) "RMB" ["amount"]=> string(4) "0.00" } ["isMember"]=> bool(false) ["access"]=> array(2) { ["code"]=> string(14) "user.not_login" ["msg"]=> string(15) "用户未登录" } ["hasCertificate"]=> bool(false) ["learnUrl"]=> string(42) "http://www.chinadatacase.com/my/course/926" ["teachers"]=> array(1) { [0]=> array(6) { ["id"]=> string(3) "920" ["nickname"]=> string(5) "sunzt" ["title"]=> string(3) "SZT" ["uuid"]=> string(40) "e503fcc369566e5334164b592282c631dc411d18" ["destroyed"]=> string(1) "0" ["avatar"]=> array(3) { ["small"]=> string(76) "http://www.chinadatacase.com/files/default/2022/07-19/154831f8e462628432.jpg" ["middle"]=> string(76) "http://www.chinadatacase.com/files/default/2022/07-19/154831f8dc02094723.jpg" ["large"]=> string(76) "http://www.chinadatacase.com/files/default/2022/07-19/154831f8cf4a300315.jpg" } } } } } } 融资租赁会计处理的案例研究 - 中国经管实验教学案例平台

中国经管实验教学案例平台

www.chinadatacase.com