融资租入固定资产

对融资租入固定资产入账价值确认的商榷

The Discussion on Affirming the Fixed Assets ′ Credit Value of the Rented Finance

长期应付款项包括应付引进设备款、融资租入固定资产应付款等。

Long-term accounts payable include accounts payable for importing equipments , accounts payable for fixed assets financed by leasing .

融资租入的固定资产应当比照自有固定资产核算，并在会计报表附注中说明。

Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements .

通过融资租赁租入的固定资产应披露每类租入资产的账面原值、累计折旧、账面净值。

The original book value , accumulated depreciation and net book value of fixed assets under finance leasing shall be disclosed on the basis of each leased asset type .

认定融资租赁的依据，融资租入固定资产的计价方法、折旧方法。

The basis for identifying financial leases and the valuation and depreciation methods of the fixed assets obtained by financial lease .