詞典
租賃會計
網絡
租賃會計核算;?租賃會計處理方法
1
The direct cause that present lease accounting standard is discursive to its objective is that the present measure for choosing lease accounting policies is unfair.
現行租賃準則未能實現其制定目標的直接原因在於現行的租賃會計政策選擇標準是不公允的。
2
It has been manifested that more scientific and reasonable lease classification criteria for lease accounting standards should be sought based on the “ Substance over Form ” principle.
表明租賃會計準則需要在真正秉承實質重於形式原則的基礎上，探索更為科學合理的租賃分類標準或租賃會計政策選擇標準。
3
Finally in chapter five, the author first analyzes impact of element definition and quality of accounting information on choosing lease accounting policy. Then a new “ time measure ” is introduced.
第五章由實質重於形式原則的內涵要求出發，分析了要素定義和會計信息質量兩者對承租人租賃會計政策選擇影響，在此基礎上，提出以時間標準作為承租人選擇會計政策的依據。