租赁会计处理On accounting treatment for leasing

租赁会计处理On accounting treatment for leasing
Abstract

 Contemporarily, Chinese economy developed rapidly, especially after joining into WTO, it is the fourth rapid growth economy in the world last year. For further development and comparable internationally, WTO requires policies of all member economy should be aligned with the international rules as possible as it can be. Recently, China delivers the goals of WTO and implements many new economic policies with a purpose of closing international rules. One of them is the new Chinese Accounting Standards.
On 1st January 2007, new Chinese Accounting Standards (Business Accounting Standards) has been taken effect, and in generally speaking, the new Chinese Accounting Standards have greater progress forward to international accounting than the old one. However, for some particular accounting treatment provision, the new Chinese Accounting Standards have not yet closed to that in international accounting. Accounting treatment of lease business would be one of such example. In this thesis, I will concentrate a discussion about accounting treatment for lease transactions and introduce how prepare accounting treatment in international accounting practice and compare it with that in Chinese accounting practice.

Key words　Accounting Standards; Leasing; Accounting Treatment

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