融资租赁(出租方)会计分录

1、合同号：承租人:租赁手续费租货保证金付款日:2012/9/10代理商：1.00*10&：起租日：2012/9/10最后-期收租日:2014/3/102,720.0027,200.00设珞单价（含税价八310,000.00增值税税率17.00%设备数最:1基准利率6.4%设备总价（含税价八310,000.00租赁利率S.320%肖付比例:20银行放款利率7.010%首期租金:6S,000.00活期存歎利率（保证金利息收入）0.35%净融资额：272,000.00名义货价100.00诳燉期限：13租金支付表租金期数收取租金时何租金本金利息剩氽本金租赁利率还款时何还啟本息2012/9/10272,0

2、00.0012012/10/1016,113.3611.239.961,903.40257,760.010.350%2012/7/2015,914.072012/11/1016,113.3611.33S.701,804.66243,421.310.350%2012/8/2016,017.6132012/12/1016,113.3614.43S.121,705.21228,983.220.350%2012/9/2016.014.8212013/1/1016,113.3611.53S.241,605.12214,444.980.350%2012/10/2015,967.2652013/2/1016

3、,143.3514,639.051,504.31199.805.930.350%2012/11/2016.009.1162013/3/1016,113.3611.740.551,402.S1185,065.3S0.350%2012/12/2015,967.262013/4/1016,113.3611.842.761,300.60170,222.620.350%2013/1/2016,003.31S2013/5/1016,143.3514,945.681、197.6S155.276.910.350%2013/2/2016.000.1392013/6/1016,113.3615.049.321,0

4、91.01140,227.620.350%2013/3/2015.906.78102013/7/1016,113.3615,153.679S9.69125,073.950.350%2013/4/2015.994.56112013/8/1016,143.3515.25S.75SSL61109.S15.200.350%2013/5/2015.967,26122013/9/1016,113.3615,364.5577S.S194,450.650.350%2013/6/2015.988.61132013/10/1016,113.3615,471.09672.277S,979.560.350%2013/

5、7/2015,967.25112013/11/1016,143.3515.57S.36565.0063.401.200.350%2013/8/2015.9S2.60152013/12/1016,113.3615.686.3S456.9S47.714.820.350%2013/9/2015.979.57162011/1/1016,113.3615,795.1534S.2131,919.670.350%2013/10/2015,967.26172011/2/1016,143.3515.90L6S238.6816.014.990.350%2013/11/2015,973.151S2011/3/101

6、6,113.3616.OIL9912S.37-0.350%2013/12/2015.967.24Total290,580.48272.000.0018.580.48287,588.51租赁开始日(2012910)的账务处理购买工程设备,确认抵扣进项税额发生初始直接费舷资租赁资产借：应交税费应交增值税-进项税额贷：行存款租出工程设备,发生初始直接费用借:长期应收款本金一利总贷：融资租赁资产一代开销项税未实现妣资收益收到租赁手续费.直接确认收入fft：银行存290.598.2919,101.71310,000.00310,100.00IS,5S0.IS290.598.2919,101.71IS,6

7、80.IS2.720.00贷：主营业务收入一融资出赁手续费贷：应交税费-应交增值税-销项税额2,324.79395.21收到首期租金.同时开具增值税专用发票.确认销项借：银行存贷：长期应收款一一本借：融资租赁资产一代开销贷：应交税费-应交增值税-销项税额收到承租人租赁保证金借：银行存贷：其他应付款一一融资租赁保证金收到租金.同时开具增值税专用发票.确认销项税额in：U1J1长期应收款一一本6S,000.006S,000.009,SS0.349,SS0.3427,200.0027,200.00第1期16,113.3611,239.96第2期16,113.3614,338.70第3期16,113.

8、3614,438.12第4期16,113.3614,538.24第5期16,113.3611,639.05第6期16,143.3614,740.55第7期16,113.3614,842.76一利总1,903.401,801.661,705.241,605.121,504.311,402.811,300.60fff:融资租赁资产一代开销2,069.052,0S3.102,097.S52,112.392,127.012,111.792,156.61贷：应交税费-应交增值税-销项税额2,069.052,0S3.102,097.S52,112.392,127.012,111.792,156.61備：未

9、实现融资收益1,903.401,804.661,705.241,605.121,501.311,402.S11,300.60贷：主营业务收入-租赁收入1,626.S11,542.441.457.471,371.901285.741,198.981,111.62贷：应交税费-应交增值276.56262.22247.77233.22218.57203.S31S3.9S税-销项税额计提贷款利息.确认营改增抵诚的销项税额及偿还贷款的账务处理偿还第期贷款利息及本金第1期第2期第3期第4期第5期第6期第7期借:长期借款本金14,371.5314,455.8114,540.6511,625.9511,711

10、.7614,798.0714,881.8S借:长期借款一一利思1,542.511,561.801,474.171,311.311,297.351,169.191,118.46贷：银行存款15,914.0716,017.6116,014.8215,967.2616,009.1115,967.2616,003.31计提第一期贷款利息同时确认营改増抵减的销项稅额備：主营业务成本-利总借：应交税费-应交增值税-营改增抵减的销贷：长期倍款利总（增）1,318.41224.131,512.511,334.S7226.931,561.S0100.00100.00100.00S5.4714.53租赁期届满时的

11、会计处理收到名义货价,同时开具增值税专用发票.确认销项借：银行存贷长期应收款一一本确认融资收入備：未实现融资收益贷主营业务收入名义货价收入贷：应交税费-应交增值税-销项税额月末结转增值1,259.971,116.421,10S.S5999.31955.95214.2019I.S91SS.50169.SS162.511,474.171,341.311,297.351,169.191,11S.16(10512.51)(10542.51)借：应交税费-应交增值税贷：应交税费-未交增值租赁完结时齐个科目的余额倍方发生额贷方发生额融资租赁资产借方余额：0.00290,59S.29290.598.29代开

12、销项税0.003S,0S3.5619,101.71长期应收款应收翘资租0.00358,680.48277,963.68赁款借方余额：未实现慰资收益借方余额：0.0015,859.21IS,6S0.1S主营业务收入贷方余额：15,879.6715,S79.67主营业务成本利思（增）借11,317.0611,317.06方余额：长期借款一一利总（增）贷0.0013,240.9613,240.96方余额：应交税费应交增值税销项税10,783.10407S3.10额贷方余额：应交税费应交増值税-营改增抵减的销项税额1,923.901.923.90借方余额：应交税费应交增值税-进项税49.401.714

13、9,401.71额倍方余额:应交税费-应交增值段贷方余额:月末结转增值税：借：应交枝费交熠值税贷：应交税费耒交增值城纳增值税：借：应交税费未交增值税贷：银行存歉即征即退增值税：借：银行存贷：营业外收入政府补4计提其他税金*借：营业枝金及附加贷：应交税费应交城if-10,512.51(10512.51)(10512.51)(10512.51)(10512.51)0.000.00(1051.25)(527.13)(316.2S)(210.S5)13,169.412.324.79S5.470.0015,S79.6711,317.0611,317.06贷：应交税费-应交教育费附加贷：应交税费-应交地方

14、教育费附加5计提企业所得税備：所得股1104.21贷：应交税费-应交企业1104.21所得税租赁完结结转收入.成本及税金的会计处理。1-借：主营业务收入-租货收入(9：主营业务收入一一融资租赁手续费收借：主营业务收入-名义货价收入借：营业外收入-政府补贴贷：本年利润借：本年利润贷：主营业务成本-利借：本年利润贷：营业税金及附加借：本年利润贷s所得税借：利润分配耒分配利润贷：本年利润-1.051.25-1,051.251101.211104.21212.61212.61银行还款表还软本金还软利息剩余本金放歎利率272,000.0014,371.531,542.51257,628.477.0IS1

15、1,455.S41,561.S0243,172.637.01%11,510.651,474.17228,631.9S7.0IS11,625.951.341.31214,006.037.0IS14,711.761.297.35199,294.277.0IS11,79S.071,169.19181,496.207.0IS11,SS4.SS1,US.46169,611.327.0IS14,972.211.02S.2215L639.117.0IS15,060.01816.74139.579.077.0IS15,118.40846.16121,430.677.0IS15,237.27729.99109.

16、193.107.0IS15,326.66661.9593,S66.747.0IS15,416.57550.687S,450.177.0IS15,507.02475.5S62.943.157.0IS15,597.99331.5S47,345.167.0IS15,6S9.50277.7631,655.667.0IS15,7S1.55191.9015,874.117.0IS15,874.1193.13-7.0IS272.000.0015.588.51第8期第9期第10期16,113.3616,143.3616,113.3614,915.6S15,019.3215,153.67第11期第17期第18期

17、16,113.3616,143.3616,113.3615,258.7515,901.6816,014.99合计209,863.68194,104.471,197.681,094.019S9.69S81.61238.68128.3715,759.212,171.592,186.652,201.S22,217.OS2,310.912,326.962S,203.212,171.592,186.652,201.S22,217.OS2,310.912,326.962S,203.211,197.6S1,091.019S9.69SS4.6123S.68128.3715,759.211,023.66935.OSS15.S9756.OS201.00109.7213,169.41174.0215S.96113.SO128.5334.68IS.652.289.SO第8期第9期第10期第11期第17期第18期合计14,972.2115,060.0115,1484015,2