|
|т 120 000| | | | | | | | |
|долларов | | | | | | | | |
|США. | | | | | | | | |
|Заемный | | | | | | | | |
|процент | | | | | | | | |
|составляе| | | | | | | | |
|т 10%. | | | | | | | | |
|Расчет | | | | | | | | |
|арендных | | | | | | | | |
|платежей | | | | | | | | |
|арендатор| | | | | | | | |
|а: | | | | | | | | |
|Дата |Сумма |Процен| |Уменьшен| |Арендные | | |
| |ежегодных|ты | |ие | |обязатель| | |
| |арендных |(10%) | |основног| |ства к | | |
| |платежей |по | |о долга | |оплате | | |
| | |неопла| | | | | | |
| | |ченной| | | | | | |
| | |части | | | | | | |
| | |арендн| | | | | | |
| | |ых | | | | | | |
| | |обязат| | | | | | |
| | |ельств| | | | | | |
|Контракт | | | | | |$ 100,000| | |
|1-й год |$ 24,000 | | |$ 24,000| |76,000 | | |
|2-й год |24,000 |$ | |16,400 | |59,600 | | |
| | |7,600 | | | | | | |
|3-й год |24,000 |5,960 | |18,040 | |41,560 | | |
|4-й год |24,000 |4,156 | |19,844 | |21,716 | | |
|5-й год |24,000 |2,284 | |21,716 | | | | |
|Итого |120,000 |20,000| |100,000 | | | | |
|Таким | | | | | | | | |
|образом, | | | | | | | | |
|бухгалтер| | | | | | | | |
|ские | | | | | | | | |
|проводки | | | | | | | | |
|арендатор| | | | | | | | |
|а будут | | | | | | | | |
|следующим| | | | | | | | |
|и: | | | | | | | | |
|Подписанн| | | | | | | | |
|ый | | | | | | | | |
|контракт:| | | | | | | | |
| | | | | | | | | |
|Дт | | | | | | | | |
|Оборудова| | | | | | | | |
|ние - | | | | | | | | |
|100,000 | | | | | | | | |
|Кт | | | | | | | | |
|Обязатель| | | | | | | | |
|ства по | | | | | | | | |
|финансово| | | | | | | | |
|му | | | | | | | | |
|лизингу -| | | | | | | | |
|100,000 | | | | | | | | |
|Первый | | | | | | | | |
|арендный | | | | | | | | |
|платеж: | | | | | | | | |
|Дт | | | | | | | | |
|Обязатель| | | | | | | | |
|ства по | | | | | | | | |
|финансово| | | | | | | | |
|му | | | | | | | | |
|лизингу -| | | | | | | | |
|24,000 | | | | | | | | |
|Кт Касса | | | | | | | | |
|- 24,000 | | | | | | | | |
| | | | | | | | | |
|Второй | | | | | | | | |
|арендный | | | | | | | | |
|платеж: | | | | | | | | |
|Дт | | | | | | | | |
|Обязатель| | | | | | | | |
|ства по | | | | | | | | |
|финансово| | | | | | | | |
|му | | | | | | | | |
|лизингу | | | | | | | | |
|-16,400 | | | | | | | | |
|Дт | | | | | | | | |
|Расходы | | | | | | | | |
|по | | | | | | | | |
|выплате | | | | | | | | |
|процентов| | | | | | | | |
|по | | | | | | | | |
|финансово| | | | | | | | |
|му | | | | | | | | |
|лизингу -| | | | | | | | |
|7,600 | | | | | | | | |
|Кт Касса | | | | | | | | |
|- 24,000 | | | | | | | | |
| | | | | | | | | |
|2.5.2 У | | | | | | | | |
|арендодат| | | | | | | | |
|еля: | | | | | | | | |
|Здесь | | | | | | | | |
|необходим| | | | | | | | |
|о | | | | | | | | |
|определит| | | | | | | | |
|ь | | | | | | | | |
|некоторые| | | | | | | | |
|термины, | | | | | | | | |
|которые | | | | | | | | |
|использую| | | | | | | | |
|тся при | | | | | | | | |
|описании | | | | | | | | |
|учета | | | | | | | | |
|финансово| | | | | | | | |
|го | | | | | | | | |
|лизинга | | | | | | | | |
|арендодат| | | | | | | | |
|елем в | | | | | | | | |
|соответст| | | | | | | | |
|вии с | | | | | | | | |
|IAS. | | | | | | | | |
|Негаранти| | | | | | | | |
|рованная | | | | | | | | |
|остаточна| | | | | | | | |
|я | | | | | | | | |
|стоимость| | | | | | | | |
|- это | | | | | | | | |
|предполаг| | | | | | | | |
|аемая | | | | | | | | |
|остаточна| | | | | | | | |
|я | | | | | | | | |
|стоимость| | | | | | | | |
|сданного | | | | | | | | |
|в аренду | | | | | | | | |
|имущества| | | | | | | | |
|за | | | | | | | | |
|вычетом | | | | | | | | |
|той ее | | | | | | | | |
|части, | | | | | | | | |
|возмещени| | | | | | | | |
|е которой| | | | | | | | |
|гарантиро| | | | | | | | |
|ванно | | | | | | | | |
|арендатор| | | | | | | | |
|ом или | | | | | | | | |
|любой | | | | | | | | |
|стороной,| | | | | | | | |
|связанной| | | | | | | | |
|с | | | | | | | | |
|арендатор| | | | | | | | |
|ом. | | | | | | | | |
|Валовые | | | | | | | | |
|вложения | | | | | | | | |
|в аренду | | | | | | | | |
|- это | | | | | | | | |
|сумма | | | | | | | | |
|минимальн| | | | | | | | |
|ых | | | | | | | | |
|арендных | | | | | | | | |
|платежей | | | | | | | | |
|с точки | | | | | | | | |
|зрения | | | | | | | | |
|арендодат| | | | | | | | |
|еля, и | | | | | | | | |
|негаранти| | | | | | | | |
|рованной | | | | | | | | |
|остаточно| | | | | | | | |
|й | | | | | | | | |
|стоимости| | | | | | | | |
|, | | | | | | | | |
|начисленн| | | | | | | | |
|ой у | | | | | | | | |
|арендодат| | | | | | | | |
|еля. | | | | | | | | |
|Незаработ| | | | | | | | |
|анный | | | | | | | | |
|доход - | | | | | | | | |
|это | | | | | | | | |
|разница | | | | | | | | |
|между | | | | | | | | |
|валовыми | | | | | | | | |
|вложениям| | | | | | | | |
|и | | | | | | | | |
Страницы: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 142, 143
|
