租賃會計觀念請益 - 會計
By Jessica
at 2017-05-21T13:44
at 2017-05-21T13:44
Table of Contents
融資租賃-承租人會計分錄作法
以承租人為例,年度末應除提列租賃資產折舊外,應計算利息費用分錄如下:
12/31
利息費用 xxx
應付利息 xxx
(以上為林蕙真教科書內之作法)
12/31
利息費用 xxx
應付租賃款 xxx
(以上為補習班函授之作法)
想問兩種作法在參加公職/國營考試是否都算對?
--
以承租人為例,年度末應除提列租賃資產折舊外,應計算利息費用分錄如下:
12/31
利息費用 xxx
應付利息 xxx
(以上為林蕙真教科書內之作法)
12/31
利息費用 xxx
應付租賃款 xxx
(以上為補習班函授之作法)
想問兩種作法在參加公職/國營考試是否都算對?
--
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