搞懂「租赁会计」之会计处理
过去租办公室、租门市、租服务器等等，每个月付出的租金只要直接入「费用」就好。现在不行了，只要租期超过 12 个月，通通要进「资产负债表」。
- 怎么入帐
签署超过12个月之租约会计分录如下 借: 使用权资产 未来可以使用这个空间或是设备的价值 贷: 租赁负债 按照折现率计算 未来须付出去的租金总额 - 后续处理:营业租赁VS 融资租赁
- 营业租赁: 采用直线法认列租赁费用，按期冲销负债与资产
- 融资租赁: 视为「借钱买资产」，损益表会被拆成两笔：利息费用及使用权资产折旧和摊销
美国注册会计师 罗霞 提醒您，切记在签核业务合约时，查看合约属性，先让财务团队评估使用何种会计处理。
如果有其他疑问或者需要更多的帮助，
欢迎来电咨询美国注册会计师 罗霞 +886 980919600
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Mastering Lease Accounting & Its Accounting Treatments
In the past, monthly payments for renting offices, storefronts, or servers were simply recorded as straightforward expenses. That is no longer the case. Today, any lease with a term exceeding 12 months must be recognized on the Balance Sheet.
1. Initial Recognition
When signing a lease agreement with a term longer than 12 months, the initial journal entry is as follows:
- Debit: Right-of-Use Asset (ROU Asset)
Represents the value of the right to use the space or equipment in the future.
- Credit: Lease Liability
Represents the present value of total future lease payments, calculated using an appropriate discount rate.
2. Subsequent Accounting: Operating Lease vs. Finance Lease
- Operating Lease: Recognizes a single, straight-line lease expense over time, systematically reducing both the lease liability and the ROU asset each period.
- Finance Lease: Treated as "financing the purchase of an asset." On the income statement, the cost is split into two components: Interest Expense and ROU Asset Depreciation/Amortization.
USCPA Luo Xia reminds you, when reviewing and signing business contracts, always examine the nature of the agreement beforehand and consult your finance team to determine the proper accounting treatment.
If you have any other questions or need further assistance,
please contact us at USCPA Luo Xia +886 980919600
or email: ustaxproservice@gmail.com
You're also welcome to visit our company website: https://www.ustaxproservice.com