注册会计师-会计第1页第01讲租赁本部分在复习过程中应重点关注承租人的会计处理及售后回租的会计处理。I.承租人的会计处理Accountingtreatmentoflessee（I）确认和初始计量Recognitionandinitialmeasurement在租赁期开始日，承租人应当对租赁确认使用权资产和租赁负债，进行简化处理的短期租赁和低价值资产租赁除外。Atthebeginningoftheleaseperiod,thelesseeshallrecognizetheassetofusagerightandleaseliabilitiesforthelease,exceptfortheshort-termleaseandtheleaseoflowvalueassetswhicharesimplified.使用权资产，是指承租人可在租赁期内使用租赁资产的权利。Theassetofusagerightreferstotherightofthelesseetousetheleasedassetsduringtheleaseterm.使用权资产应当按照成本进行初始计量。Theassetofusagerightshallbeinitiallymeasuredatcost.租赁负债应当按照租赁期开始日尚未支付的租赁付款额的现值进行初始计量。Theleaseliabilitiesshallbeinitiallymeasuredinaccordancewiththepresentvalueoftheunpaidleasepaymentsatthebeginningoftheleaseterm.在租赁期开始日，承租人对租赁确认使用权资产和租赁负债时，借记“使用权资产”、“租赁负债——未确认融资费用”等科目，贷记“租赁负债——租赁付款额”“银行存款”等科目。Atthebeginningoftheleaseterm,whenthelesseerecognizestheassetsofusagerightandleaseliabilitiesforthelease,debit"assetsofusageright","leaseliabilities-unrecognizedfinancingexpenses"etc.accountandcredit"leaseliabilities-leasepayments""cashinbank"etc.account.（II）后续计量Subsequentmeasurement承租人应当参照《企业会计准则第4号——固定资产》有关折旧规定，对使用权资产计提折旧。Thelesseeshall,withreferencetotherelevantdepreciationprovisionsoftheAccountingStandardsforEnterprisesNo.4-FixedAssets,accruedepreciationfortheassetsofusageright.承租人能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产剩余使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的，应当在租赁期与租赁资产剩余使用寿命两者孰短的期间内计提折旧。Ifthelesseeisabletoreasonablydeterminetoobtaintheownershipoftheleasedassetattheendoftheleaseterm,itshallaccruedepreciationwithintheremainingservicelifeoftheleasedasset.Ifthelesseeisnotabletoreasonablydeterm...
