问题 问答题 简答题

国际会计准则对出租人会计处理的要求?

答案

参考答案:

融资租赁

(1)企业在融资租赁条件下持有的资产,在资产负债表中应确认为应收账款,其金额等于对该项租赁的投资。

(2)财务收益的确认应以可以反映出租人在融资租赁中的未收回投资净额或未收回现金投资净额的一个固定的期间报酬率为依据。

制造商或经销商提供的融资租赁

“准则17号”规定:当制造商或经销商作为出租人时,应按照企业对直接销售所采用的政策,将销售损益记入本期净损益中。

经营租赁

(1)经营租赁所持有的资产应在出租人的资产负债表中确认为不动产、厂房和设备。

(2)租金收益应在租赁期内按直接法予以确认。

(3)租赁资产的折旧应按出租人的同类资产所采用的正常的折旧政策进行计提。

阅读理解

B.

My secret for staying young is simple. Put all attention to the part of you---your brain and keep it young and growing. Keep your mind awake and you’ll stay young all over. These are exciting time. Take an interest in the world around you, and stick to(坚持) learning at least one new thing every day.

No matter how old you are, it’s not too late to make your life more interesting. I know a housewife with no knowledge before who made herself into a famous industrial engineer(工业工程师).I know a retired(退休) electrical engineer who has became a highly-paid ceramin (陶器的) artist.

Get over the idea that you are ever too old to go back to school. I know a man who entered a medical college at 70.He got his degree with honor and became a doctor. Another man went to law school at 71 and now is an active lawyer(律师).Staying young is easy for those, old or young, who live in the future. You can do it if you care enough to try. Keep you mind awake and active: that’s the only elixir(万验灵丹)

41.The statement that brain to people of all ages, remains young and growing is_____.

A.impossible                               B.a scientific fact(科学事实)

C.supposed(或许) to be true        D.a wrong conclusion( 错误结论)

42.It is wrong to______.

think oneself too old to go back to school  B.keep one’s mind awake

try to stay young                      D.get one’s degree with honors

43.The passage tells that the man who entered college at 70 became_____.

A.an active lawyer                       B.an electrical engineer

C.a famous doctor                       D.a highly-paid ceramic artist

44.The only youth elixir is______.

to go back to school                     B.not to think about one’s age

to live in the future                  D.to keep one’s mind awake and active

45.According to the writer,you should_____learning at least one new thing every day.

A.take care of        B.start            C.begin          D.keep on

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