(1) equipment sales realization
Debit: Long-term receivables
bank deposit
Loan: income from main business
Taxes payable-VAT payable (output tax)
Unrealized financing income
Debit: main business cost
Loans: Goods in stock
(2) Distribution of annual financing expenses:
Borrow: Unrealized financing income
Loans: financial expenses
(3) Consumer goods sales:
Debit: Accounts receivable or bank deposits.
Loans: long-term receivables
other operating income
Taxes payable-VAT payable (output tax)
Debit: other business costs
Loans: Goods in stock
Extended data:
First, the accounting of this subject is included in the lease income or interest income by stages, and the enterprise has not realized the financing income.
Two, this course can be based on the unrealized financing income items for detailed accounting.
(1) For the lease receivables arising from the lessor's financing lease, on the start date of the lease term, the account of "long-term receivables" shall be debited according to the sum of the minimum lease payment and the initial direct expenses on the lease start date, and the account of "unsecured residual value" shall be debited according to the unsecured residual value.
According to the fair value of the financial lease assets (the sum of the present value of the minimum lease payment and the present value of the unsecured residual value), credit the subject of "financial lease assets" and the difference between the fair value and the book value of the financial lease assets.
According to the initial direct costs, debit the "asset disposal gains and losses" or credit the "asset disposal gains and losses" subjects, credit the "bank deposits" and other subjects, and credit the subject according to the difference.
When the real interest rate method is used to calculate and determine the financing income on schedule, this account shall be debited and credited to the "rental income" account.
(2) Long-term receivables arising from business activities such as selling goods or providing services for financing meet the conditions of revenue recognition and are paid according to the contract or agreement of receivables.
According to the fair value of the receivable contract or agreement price, debit the "long-term receivables" account, credit the "main business income" account, and credit the account according to the difference. Those involving value-added tax should also be dealt with accordingly.
According to the actual interest rate method to determine the interest income on schedule, debit the subjects, credited to the "financial expenses" subjects.
The credit balance at the end of this course reflects the unrealized financing income of the enterprise that has not been transferred to the current income.
Baidu Encyclopedia-Unrealized financing income