摘要
随着租赁行业的不断进步,其已经渗透到了社会发展的各个行业当中并发挥着重要的作用。基于此,租赁准则也在不断完善和修订,新的租赁准则将各种租赁信息纳入资产负债表中,进一步推动了我国会计准则与国际标准的接轨。然而新租赁准则也对企业会计核算产生了一定影响,论文针对新租赁标准下企业会计核算的相关变动进行总结和分析,并针对性地提出应对策略,以提高企业会计核算在新租赁准则下的适应性。
With the continuous progress of leasing industry,it has penetrated into various industries of social development and plays an important role.Based on this,lease standards are constantly improved and revised.The new lease standards bring all kinds of lease information into the balance sheet and further promote the integration of China's accounting standards with international standards.However,the new lease standards also have a certain influence on the accounting of enterprises,this paper summarizes and analyzes the relevant changes in the accounting of enterprises under the new lease standards,and puts forward corresponding strategies to improve the adaptability of the accounting of enterprises under the new lease standards.
作者
柏斌
BAI Bin(Guang'an Transportation Investment Construction Development Group Co.,Ltd.,Guang'an 638000,China)
出处
《中小企业管理与科技》
2022年第1期115-117,共3页
Management & Technology of SME
关键词
新租赁准则
会计核算
对策
new lease standards
accounting
countermeasures
