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Jingdong book

中国管理会计案例集

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中国管理会计案例集

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《中国管理会计案例集》是上海财经大学商学院与ACCA的合作成果。书中案例大多以作者的调查资料为基础精心编撰而成。《中国管理会计案例集》紧紧围绕管理会计热点问题,生动展现了当前经济生活中企业在管理会计领域中所面临的现实情况,形象说明了相关理论和方法,为案例使用者进行更深入的探讨和挖掘提供了好材料、好机会。
Catalogue

案例一 L公司全面预算管理研究
案例二 项目投资何去何从——BX矿业“460金矿项目”的投资方案选择
案例三 吉祥航空能否真正“吉祥”
案例四 光明乳业管理层激励探索
案例五 绩效评估新路径的探索——平衡计分卡在A妇幼保健院的推行
案例六 分权与监督:上鼎贸易公司的内部控制变革
案例七 库存的秘密——FL厨房用品进出口公司探究
案例八 成本核算精细化——作业成本法在A地铁公司的应用
案例九 上海采埃孚的精益生产改革之路
案例十 “三部曲”成就伟创力(上海)精细生产之道
Book Abstract

《中国管理会计案例集》:

融资租赁的租期接近飞机的使用寿命,在租赁期内支付的租金加上飞机的期末残值,足以使租赁公司收回投资并取得投资收益,是一种完全支付的飞机融资形式。融资租赁合同不可撤销,租赁双方不可以单方面要求解除租赁协议。飞机的法律所有权属于出租人,但是实质上航空公司承担了所有的风险和报酬。
租赁会计准则要求,融资租人的飞机应当确认为一项资产并按期计提折旧。租人飞机的人账价值为资产的公允价值与最低租赁付款额的现值中较低者,在租赁期内按照实际利率法摊销确认每期的融资费用。
2.3售后租回
售后租回是指航空公司向租赁公司出售自有飞机的产权,获得一笔资金,同时又签订租赁合同将飞机租回继续使用。租赁期间,租赁公司拥有飞机所有权。按照租回合约形式的划分,售后租回又可以分为经营租赁和融资租赁。
区别于飞机引进,售后租回这种租赁模式并不改变航空公司当前的机队规模,改变的是公司当前的资金状况和财务结构。
会计准则规定,售后租回认定为融资租赁的,售价与资产账面价值之间的差额予以递延,并按照折旧进度分摊,作为折旧费用调整。即该飞机仍然确认为公司的一项资产并计提折旧。
售后租回认定为经营租赁的,如有确凿证据表明交易是按照公允价值达成的,售价与资产账面价值的差额计人当期损益。即该飞机将不再确认为公司的一项资产,并根据售价高低确认损益。
2.4租赁决策
租赁决策,是指承租人对影响租赁决策的各种因素进行综合分析,将各种租赁方式与购买方式进行比较,权衡各种方案的得失与优缺,最终选取最优的融资方案。不同。行业、不同规模以及企业自身特征使得影响其租赁决策的关键因素并不相同,因而做出适应自身发展的租赁决策尤为重要。
从所有权归属来看,采用经营租赁,飞机的所有权属于出租人,承租人仅获得飞机的使用权。而融资租赁期间内,飞机所有权归属于出租人,承租人享有除所有权外的所有经营责任和权利,在租期结束时,承租人按照约定价格将资产买回。贷款购买则是使用部分自有资金,同时将所购飞机抵押给银行获取贷款,所有权归属于航空公司。与经营租赁不同,融资租赁和贷款购买最终都将获得飞机的所有权。本质上,融资租赁也是自购方式的一种,区别于一般意义上的租赁。因此,“经营性租赁”成为年轻的吉祥航空机队成长中绕不开的关键词。
……

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