accaf7財(cái)務(wù)報(bào)告leases(已修改)
2025-09-01 21:02 本頁(yè)面
【正文】 IAS17 Leases Syllabus C6 Definition ? A lease租賃 – an agreement whereby the lessor conveys to the lessee, in return for a payment or a series of payments, the right to use an asset for an agreed period of time. ? Inception of lease租賃開(kāi)始日 – 租賃協(xié)議日與租賃各方就主要條款作出承諾日之中的較早者。 F7 2 Continued ? Lease term租賃期 – is the noncancellable period for which the lessee has contracted to lease the asset, together with any further terms for which the lessee has the option to continue to lease the asset, with or without further payment, provided that it is reasonably certain at the outset that the option will be exercised. ? Commencement of lease term租賃期開(kāi)始日 – 承租人有權(quán)行使其使用租賃資產(chǎn)權(quán)利的日期。 – 是初始確認(rèn)融資租賃資產(chǎn)與負(fù)債的日期。 F7 3 Continued ? Noncancellable lease不可撤銷(xiāo)租賃 – a lease that is cancellable only in one of the following situations ? upon the occurrence of some remote contingency ? with the permission of the lessor ? if the lessee enters into a new lease for the same or equivalent asset with the same lessor F7 4 Continued ? Executory costs 履約成本 – insurance, maintenance and tax expenses which are paid by and be reimbursable to the lessor. – estimated and excluded from the MLPs. ? Contingent rent或有租金 – that portion of the lease payments that is not fixed in amount but is based on a factor other than just the passage of time (for example, percentage of sales, amount of usage, price indices, market rates of interest). F7 5 Continued ? Residual value guaranteed擔(dān)保余值 – the amount at which the lessor has the right to require the lessee to purchase the asset。 or – the amount the lessee or third party guarantor guarantees that the lessor will realize in residual value at the end of lease term. – It aims at protecting the lessor against any loss in estimated residual value, thereby ensuring the lessor of the desired rate of return on investment. F7 6 Continued ? Bargain purchase option優(yōu)惠購(gòu)買(mǎi)權(quán) – A provision allowing the lessee to purchased the leased asset for a price that significantly lower than the asset’s expected fair value at the date the option bees exercisable. ? Bargain renewal option優(yōu)惠續(xù)租權(quán) – A provision allowing the lessee to renew the leased asset for a rental that lower than the expected fair rental at the date the option bees exercisable. F7 7 Continued ? Minimum lease payments, MLPs最低租賃付款額 – the payment over the lease term that the lessee is or can be required to make (excluding executory costs and contingent rent) together with ? in the case of the lessee, any amounts guarantee by the lessee or by a party related to the lessee ? in the case of the lessor, any residual value guaranteed to the lessor by either the lessee, a party related to the lessee, or an independent third party. F7 8 Continued ? MLPs for lessee = Periodic lease payments + ① Residual value guaranteed by lessee or by a party related to lessee or ② Amount paid in
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