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FAQ

If our company uses finance leasing, how does our company record it in our financial statement and daily book keeping?

Date 2023.03.20

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If our company uses finance leasing, how does our company record it in our financial statement and daily book keeping?

 

 

 

The company that enters into financial leasing will record leased assets as fixed assets and the outstanding balance as liabilities on the balance sheet.

The Lessee must depreciate the leased fixed assets as the fixed assets owned by the enterprise under the current regulations.

In case right at the time of lease commencement, the Lessee shall commit not to repurchase the leased assets in the lease contract, the Lessee may depreciate the fixed assets from financial leasing under the lease term in the contract.

Periodically, when paying the lease interest and principal to the Lessor, the Lessee shall record into financial expenses and decrease lease liabilities, respectively.

(For your reference, see more other transactions in Clause 3, Article 36, Circular 200/2014/TT-BTC dated December 22, 2014)

 

수은베트남 FAQ 10



 

우리 회사가 금융리스를 사용하는 경우 회계장부와 재무제표에 어떻게 기록합니까?


금융리스를 체결한 회사는 대차대조표에 리스자산을 고정자산으로, 미지급액은 부채로 기재합니다.

리스이용자(임차인)는 임대한 리스자산을 현행 규정에 따라 기업소유 고정자산으로 감가상각해야 합니다.  

만약 리스 개시 시점에 임차인이 리스계약을 한 리스자산을 재매입하지 않기로 약정한 경우에는 임차인은 리스 계약기간에 따라 고정 자산을 금융리스에서 감가상각 할 수도 있습니다.

임차인은 주기적으로 임대인에게 리스 이자와 원금을 지급할 때 금융비용으로 계상하고 리스부채를 감액해야 합니다.

(추가로 2014년 12월 22일자 Circular 200/2014/TT-BTC, 36조 3항의 다른 내용들을 참고하실 수 있습니다.)