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00000
递延所得税负债 237500
资本公积 37500
35、(1)该租赁为融资租赁
其中最低租赁付款额的现值为114万 公允价值为120万
所以租赁资产的入账价值为114万
借:固定资产—融资租入固定资产 1240000
贷:长期应付款---应付融资租赁款 1200000
未确认融资费用 40000
(2)折旧率 =20%
每年的折旧费 = 124万 *20% =24.8万
借:制造费用---折旧费 248000
贷:累计折旧 248000
(3)借:长期


来自Android客户端44楼2013-10-20 10:34
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    00161财务报表分析


    IP属地:四川来自Android客户端45楼2013-10-20 10:35
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      买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权。
      (3)即使资产的所有权不转移,但租赁期也会占租赁资产使用寿的大部分。
      (4)承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值。
      (5)租赁资


      来自Android客户端47楼2013-10-20 10:35
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        楼主牺牲了被赶出考场了


        来自Android客户端49楼2013-10-20 10:54
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          那财务报表还有么?


          来自手机贴吧50楼2013-10-20 11:23
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            328704224 英语2,拜托了


            52楼2013-10-20 12:23
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              求财务报表分析啊


              来自手机贴吧53楼2013-10-20 13:47
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                今天下午的没有?_(:3」∠)_


                IP属地:北京55楼2013-10-20 15:43
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                  在线等,财务报表分析一。。


                  来自Android客户端56楼2013-10-20 15:53
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                    action 43tears 44deep 45powerful 46direction
                    47communication 48responds 49effectively
                    50personalMy Favorite job If you are a junior (大三学生) or a senior (大四学生), you may be frequently asked, "What would you like to do in the future?" Whenever people ask me this question, my answer isalways the same, "To be a teacher."Teaching has been my favorite profession all the time. My dream of being a teacher was rooted in my childhood. The good natured, patient and strict teachers in primary school made a strong impression on me. As I grow up, I know more about my desired profession. Teachers are the engineers of human soul. That is to say, they play roles in the for


                    来自Android客户端58楼2013-10-20 16:27
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                      ming and shaping(塑造) of
                      students’ intellectual and psychological make-up. Teachers are lifelong learners while instructing students.Nowadays governments at all levels put more stress on the roles of education in information society, versatile (多才多艺的) teachers are urgently needed. To be a qualified teacher in the new century, I must prepare right now. Rosy(玫瑰色的) dream and firm will can not be automatically translated into(转化为) teaching methods and job skills. In short, I will make efforts to do well my favorite job teaching.
                      准的


                      来自Android客户端59楼2013-10-20 16:28
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                        楼主没有财务报表分析的么?


                        来自Android客户端60楼2013-10-20 16:31
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                          国际贸易


                          来自手机贴吧61楼2014-03-31 17:49
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                            金融理论与实务


                            IP属地:山东来自iPhone客户端62楼2014-04-15 04:34
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