融资租赁(直租)会计核算案例20140330.xls

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1、合同号：承租人：租赁手续费付款日：2012/9/10 代理商：1.00%起租日：2012/9/10 最后一期收租日:2014/3/102,720.00设备单价（含税价）：340,000.00增值税税率17.00%设备数量：1 基准利率6.4%设备总价（含税价）：340,000.00租赁利率8.320%首付比例：20%银行放款利率7.040%首期租金：68,000.00活期存款利率（保证金利息收入）0.35%净融资额：272,000.00名义货价100.00资融期限：18租金支付表租金期数收取租金时间租金本金利息2012/9/1012012/10/1016,143.3614,239.961,90

2、3.4022012/11/1016,143.3614,338.701,804.6632012/12/1016,143.3614,438.121,705.2442013/1/1016,143.3614,538.241,605.1252013/2/1016,143.3614,639.051,504.3162013/3/1016,143.3614,740.551,402.8172013/4/1016,143.3614,842.761,300.6082013/5/1016,143.3614,945.681,197.6892013/6/1016,143.3615,049.321,094.04102013

3、/7/1016,143.3615,153.67989.69112013/8/1016,143.3615,258.75884.61122013/9/1016,143.3615,364.55778.81132013/10/1016,143.3615,471.09672.27142013/11/1016,143.3615,578.36565.00152013/12/1016,143.3615,686.38456.98162014/1/1016,143.3615,795.15348.21172014/2/1016,143.3615,904.68238.68182014/3/1016,143.3616,

4、014.99128.37Total290,580.48272,000.0018,580.48租赁开始日（2012/9/10）的账务处理购买工程设备，确认抵扣进项税额，发生初始直接费用借：融资租赁资产 290,598.29 借：应交税费-应交增值税-进项税额49,401.71 贷：银行存款 340,000.00租出工程设备，发生初始直接费用借：长期应收款本金340,100.00 -利息18,580.48贷：融资租赁资产 290,598.29 -代开销项税49,401.71未实现融资收益 18,680.48收到租赁手续费，直接确认收入借：银行存款 2,720.00 贷：主营业务收入融资租赁手续费收

5、入 2,324.79 贷：应交税费-应交增值税-销项税额395.21 收到首期租金，同时开具增值税专用发票，确认销项税额借：银行存款 68,000.00 贷：长期应收款本金 68,000.00 借：融资租赁资产-代开销项税 9,880.34 贷：应交税费-应交增值税-销项税额9,880.34 收到承租人租赁保证金借：银行存款 27,200.00 贷：其他应付款融资租赁保证金 27,200.00收到租金，同时开具增值税专用发票，确认销项税额第1期 第2期第3期借：银行存款 16,143.3616,143.3616,143.36贷：长期应收款本金 14,239.9614,338.7014,438.

6、12 -利息1,903.401,804.661,705.24 借：融资租赁资产-代开销项税 2,069.052,083.402,097.85 贷：应交税费-应交增值税-销项税额2,069.052,083.402,097.85借：未实现融资收益 1,903.401,804.661,705.24贷：主营业务收入-租赁收入 1,626.841,542.441,457.47 贷：应交税费-应交增值税-销项税额276.56262.22247.77计提贷款利息、确认营改增抵减的销项税额及偿还贷款的账务处理偿还第一期贷款利息及本金第1期 第2期第3期借：长期借款本金 14,371.5314,455.8414

7、,540.65借：长期借款利息（增）1,542.541,561.801,474.17 贷：银行存款 15,914.0716,017.6416,014.82计提第一期贷款利息，同时确认营改增抵减的销项税额借：主营业务成本-利息（增）1,318.411,334.871,259.97 借：应交税费-应交增值税-营改增抵减的销项税额224.13226.93214.20 贷：长期借款利息（增）1,542.541,561.801,474.17租赁期届满时的会计处理收到名义货价，同时开具增值税专用发票，确认销项税额借：银行存款 100.00贷：长期应收款本金100.00确认融资收入借：未实现融资收益 100

8、.00贷：主营业务收入-名义货价收入 85.47 贷：应交税费-应交增值税-销项税额14.53 月末结转增值税：借：应交税费-应交增值税(10542.51)贷：应交税费-未交增值税(10542.51)租赁完结时各个科目的余额 余额借方发生额贷方发生额融资租赁资产借方余额：0.00290,598.29290,598.29 代开销项税0.0038,083.5649,401.71长期应收款应收融资租赁款借方余额：0.00358,680.48277,963.68 未实现融资收益借方余额：0.0015,859.2118,680.48 主营业务收入贷方余额：15,879.6715,879.67 主营业务成

9、本-利息（增）借方余额：11,317.0611,317.06 长期借款利息（增）贷方余额：0.0013,240.9613,240.96 应交税费-应交增值税-销项税额贷方余额：40,783.10 40783.10 应交税费-应交增值税-营改增抵减的销项税额借方余额：1,923.901,923.90 应交税费-应交增值税-进项税额借方余额：49,401.7149,401.71 应交税费-应交增值税贷方余额：-10,542.51 1.月末结转增值税：借：应交税费-应交增值税(10542.51)贷：应交税费-未交增值税(10542.51)2.缴纳增值税：借：应交税费-未交增值税(10542.51)贷

10、：银行存款(10542.51)3.即征即退增值税：借：银行存款 0.00 贷：营业外收入-政府补贴0.00 4.计提其他税金：借：营业税金及附加(1054.25)贷：应交税费-应交城建税(527.13)贷：应交税费-应交教育费附加(316.28)贷：应交税费-应交地方教育费附加(210.85)5.计提企业所得税：借：所得税 1404.21 贷：应交税费-应交企业所得税1404.21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-租赁收入 13,469.41 借：主营业务收入融资租赁手续费收入2,324.79 借：主营业务收入-名义货价收入 85.47 借：营业外收入-政府补贴0.

11、00 贷：本年利润 15,879.67 2.借：本年利润 11,317.06 贷：主营业务成本-利息 11,317.06 3.借：本年利润-1,054.25 贷：营业税金及附加-1,054.25 4.借：本年利润 1404.21 贷：所得税 1404.21 5.借：利润分配-未分配利润 4,212.64 贷：本年利润4,212.64租赁保证金10%27,200.00银行还款表剩余本金租赁利率还款时间还款本息还款本金还款利息272,000.00257,760.040.350%2012/7/2015,914.0714,371.531,542.54243,421.340.350%2012/8/201

12、6,017.6414,455.841,561.80228,983.220.350%2012/9/2016,014.8214,540.651,474.17214,444.980.350%2012/10/2015,967.2614,625.951,341.31199,805.930.350%2012/11/2016,009.1114,711.761,297.35185,065.380.350%2012/12/2015,967.2614,798.071,169.19170,222.620.350%2013/1/2016,003.3414,884.881,118.46155,276.940.350%2

13、013/2/2016,000.4314,972.211,028.22140,227.620.350%2013/3/2015,906.7815,060.04846.74125,073.950.350%2013/4/2015,994.5615,148.40846.16109,815.200.350%2013/5/2015,967.2615,237.27729.9994,450.650.350%2013/6/2015,988.6115,326.66661.9578,979.560.350%2013/7/2015,967.2515,416.57550.6863,401.200.350%2013/8/2

14、015,982.6015,507.02475.5847,714.820.350%2013/9/2015,979.5715,597.99381.5831,919.670.350%2013/10/2015,967.2615,689.50277.7616,014.990.350%2013/11/2015,973.4515,781.55191.90-0.350%2013/12/2015,967.2415,874.1193.13287,588.51272,000.0015,588.51 第4期第5期第6期第7期第8期第9期16,143.3616,143.3616,143.3616,143.3616,14

15、3.3616,143.3614,538.2414,639.0514,740.5514,842.7614,945.6815,049.321,605.121,504.311,402.811,300.601,197.681,094.042,112.392,127.042,141.792,156.642,171.592,186.652,112.392,127.042,141.792,156.642,171.592,186.651,605.121,504.311,402.811,300.601,197.681,094.041,371.901,285.741,198.981,111.621,023.669

16、35.08233.22218.57203.83188.98174.02158.96第4期第5期第6期第7期第8期第9期14,625.9514,711.7614,798.0714,884.8814,972.2115,060.041,341.311,297.351,169.191,118.461,028.22846.7415,967.2616,009.1115,967.2616,003.3416,000.4315,906.781,146.421,108.85999.31955.95878.82723.71194.89188.50169.88162.51149.40123.031,341.311,2

17、97.351,169.191,118.461,028.22846.74 剩余本金放款利率272,000.00257,628.477.04%243,172.637.04%228,631.987.04%214,006.037.04%199,294.277.04%184,496.207.04%169,611.327.04%154,639.117.04%139,579.077.04%124,430.677.04%109,193.407.04%93,866.747.04%78,450.177.04%62,943.157.04%47,345.167.04%31,655.667.04%15,874.117.

18、04%-7.04%第10期第11期第17期第18期合计16,143.3616,143.3616,143.3616,143.36209,863.6815,153.6715,258.7515,904.6816,014.99194,104.47989.69884.61238.68128.3715,759.212,201.822,217.082,310.942,326.9628,203.212,201.822,217.082,310.942,326.9628,203.21989.69884.61238.68128.3715,759.21845.89756.08204.00109.7213,469.41143.80128.5334.6818.652,289.80第10期第11期第17期第18期合计15,148.4015,237.2715,781.5515,874.11194,462.26846.16729.99191.9093.1313,240.9615,994.5615,967.2615,973.4515,967.24207,703.22723.21623.92164.0279.6011,317.06122.95106.0727.8813.531,923.90846.16729.99191.9093.1313,240.96