(1 Fixed assets under financial lease should be treated as fixed assets) Because it is the lessee, the entry value of the leased asset should be recognized as all payments (rent and interest) paid to the lessor. )=1,600,000 yuan 1,600,000*5=1,680,000 yuan. Among them, starting from October 5, 2012, the annual cost sharing is 400,000 20,000 = 420,000 yuan, and the monthly sharing is 420,000/12 = 35,000 yuan. Therefore, the shared expenses in 2012 are 35,000*2=70,000 yuan, and the shared expenses in 2013, 2014, and 2015 are 420,000 yuan. 350,000 yuan should be allocated from 2016 to October 5.
(2) Unconfirmed financing costs = 1,680,000-1,493,000 = 187,000 yuan.
(3 Corresponding accounting entries: 1. At the end of October 2012, the four-year amortization of the equipment received: Debit: long-term prepaid expenses of 35,000 yuan
Credit: bank deposit of 35,000 yuan
2. At the end of 2013, 2014 and 2015, debit: long-term deferred expenses of 420,000 yuan
Loan: bank deposit of 420,000 yuan
3. In 2016, Borrow: long-term deferred expenses of 350,000 yuan
Loan: bank deposit of 350,000 yuan