[請益] 租賃會計觀念請益
融資租賃-承租人會計分錄作法
以承租人為例，年度末應除提列租賃資產折舊外，應計算利息費用分錄如下：
12/31
利息費用 xxx
應付利息 xxx
(以上為林蕙真教科書內之作法)
12/31
利息費用 xxx
應付租賃款 xxx
(以上為補習班函授之作法)
想問兩種作法在參加公職/國營考試是否都算對？
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推
05/21 13:57, , 1F
05/21 13:57, 1F
→
05/21 13:57, , 2F
05/21 13:57, 2F
→
05/21 13:58, , 3F
05/21 13:58, 3F
→
05/21 15:22, , 4F
05/21 15:22, 4F
推
05/21 16:30, , 5F
05/21 16:30, 5F
→
05/21 16:31, , 6F
05/21 16:31, 6F
→
05/21 16:32, , 7F
05/21 16:32, 7F
→
05/21 16:33, , 8F
05/21 16:33, 8F
→
05/21 17:02, , 9F
05/21 17:02, 9F
→
05/21 17:02, , 10F
05/21 17:02, 10F
→
05/21 21:15, , 11F
05/21 21:15, 11F