企业会计准则第21号——租赁(国外英语资料).doc

企业会计准则第21号——租赁(国外英语资料) Accounting standards for Enterprises No. twenty-first - leasing Accounting standards for Enterprises No. twenty-first - leasing Chapter I General Provisions Article 1 these standards are formulated in accordance with the accounting standards for enterprises - Basic Standards in order to regulate the accounting treatment of lease and the presentation of relevant information. The term second leases refers to an agreement between the lessor and the lessee for the transfer of the right to use the assets to the lessee for the purpose of obtaining the rent within the agreed period. Third of the following items shall be governed by other relevant accounting standards: Agreement on the licensing of films, videos, scripts, manuscripts, patents and copyrights, the accounting standards for Enterprises No. sixth - intangible assets shall be applied. (two) the lessor leased by way of operating lease land use right and buildings for the Enterprise Accounting Standards No. third, real estate investment. (three) when the lessor has impaired the long-term creditors right due to the financial leasing, the accounting standards for Enterprises No. twenty-second - financial instruments shall be applied for the confirmation and measurement of financial instruments. The second chapter is the classification of leases The fourth lessee and the lessor shall, on the commencement of the lease, divide the lease into financial leasing and operating lease. The commencement date of the lease means the earlier of the lease agreement date and the promise of the lease terms of the lease Party to the earlier party. The fifth term financial leasing refers to the lease that essentially transfers all the risks and rewards related to the ownership of an asset. Its ownership may eventually be transferred or may not be transferred. Article sixth meets one of the following or several standards, should be identified as a financial lease: (1) at the expiration of the lease term, the own